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Financial statement Text extracted IBOS

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Page 1
Nomor Surat                       083/IBS-DIR/VII/2023
Nama Emiten                       PT Indo Boga Sukses Tbk
Kode Emiten                       IBOS
Perihal                           Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 6 Bulan yang berakhir pada 30/06/2023 dengan ikhtisar sebagai berikut :



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 No      Nama          Kegiatan        Lokasi         Tahun         Status         Jumlah Aset         Satuan        Mata     Persentase
                        Usaha                        Komersil       Operasi                                          Uang        (%)
 1    PT Sofia          Hotel          Sleman          2018           Ya                    83.403     JUTAAN        IDR         99.8
      Berkah Abadi
 2    PT Kairos      Makanan dan      Surabaya        2018             Ya                   38.215     JUTAAN        IDR          99.1
      Sukses          Minuman
      Indonesia
 3    PT Indo        Perdagangan      Surabaya        2020             Ya                   51.842     JUTAAN        IDR          99.0
      Nations        Makanan dan
      Harvest




 Dokumen ini merupakan dokumen resmi PT Indo Boga Sukses Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT

                         Indo Boga Sukses Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information

Informasi umum                                                                General information
                                                 30 June 2023
Nama entitas                         PT Indo Boga Sukses Tbk                                    Entity name
Penjelasan perubahan nama dari akhir                                  Explanation of change in name from
periode laporan sebelumnya           None                               the end of the preceding reporting
                                                                                                       period
Kode entitas                           IBOS                                                      Entity code
Nomor identifikasi entitas             AB094                                   Entity identification number
Industri utama entitas                 Umum / General                                   Entity main industry
Standar akutansi yang dipilih          PSAK                                Selected accounting standards
Sektor                                 D. Consumer Non-Cyclicals                                       Sector
Subsektor                              D2. Food & Beverage                                         Subsector
Industri                               D22. Processed Foods                                          Industry
Subindustri                            D222. Processed Foods                                    Subindustry
Informasi pemegang saham                                               Controlling shareholder information
                                       National Corporation
pengendali
Jenis entitas                          Local Company - Indonesia                               Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham / Stock                                Type of listed securities
Jenis papan perdagangan tempat                                         Type of board on which the entity is
                                       Akselerasi / Acceleration
entitas tercatat                                                                                        listed
Apakah merupakan laporan keuangan                                     Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity      of an individual entity or a group of
entitas                                                                                               entities
Periode penyampaian laporan                                                  Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                        submissions
Tanggal awal periode berjalan          January 01, 2023                            Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                 Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                               Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                  Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                              Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                   Description of presentation currency
Kurs konversi pada tanggal pelaporan                                    Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                  presentation currency is other than
                                                                                                       rupiah
Pembulatan yang digunakan dalam                                         Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                    statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit          Type of report on financial statements
Jenis opini auditor                                                               Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                    Matters disclosed in
pendapat untuk penekanan atas suatu                                    emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                           paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                       Result of review engagement
Opini Hal Audit Utama                                                      Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                             Total Key Audit Matters
Paragraf Hal Audit Utama                                                     Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
laporan review                                                                                 review report
Auditor tahun berjalan                                                                 Current year auditor
Nama partner audit tahun berjalan                                       Name of current year audit signing
                                                                                                     partner
Page 3
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                      Statement of financial position
                                   30 June 2023      31 December 2022
Aset                                                                                                Assets
  Aset lancar                                                                         Current assets
     Kas dan setara kas                                                            Cash and cash
                                     5,216,880,690     23,916,744,888
                                                                                        equivalents
     Piutang usaha                                                             Trade receivables
          Piutang usaha pihak                                         Trade receivables third
                                     2,092,280,052      2,376,547,288
          ketiga                                                                         parties
     Persediaan lancar                                                      Current inventories
          Persediaan lancar         39,839,308,257     20,272,704,418   Current inventories
     Uang muka lancar                                                          Current advances
          Uang muka lancar                                                       Other current
                                    46,452,436,963     46,005,641,595
          lainnya                                                                     advances
     Jumlah aset lancar             93,600,905,962     92,571,638,189      Total current assets
   Aset tidak lancar                                                             Non-current assets
     Piutang tidak lancar                                                     Other non-current
     lainnya                                                                           receivables
          Piutang tidak lancar                                              Other non-current
          lainnya pihak berelasi     4,000,000,000      4,000,000,000     receivables related
                                                                                         parties
      Aset pajak tangguhan              50,085,113         50,085,113         Deferred tax assets
      Properti investasi             1,143,083,333      1,147,333,333      Investment properties
      Aset tetap                                                              Property, plant, and
                                   272,190,683,246    270,260,301,514
                                                                                         equipment
       Aset tidak lancar                                                        Other non-current
                                     1,481,399,760        269,845,437
       non-keuangan lainnya                                                   non-financial assets
       Jumlah aset tidak lancar    278,865,251,452    275,727,565,397 Total non-current assets
   Jumlah aset                     372,466,157,414    368,299,203,586                     Total assets
Liabilitas dan ekuitas                                                             Liabilities and equity
   Liabilitas                                                                                Liabilities
       Liabilitas jangka pendek                                                Current liabilities
          Utang usaha                                                         Trade payables
              Utang usaha pihak                                           Trade payables
                                     1,822,644,103      2,577,096,449
              ketiga                                                           third parties
          Uang muka                                                      Current advances
          pelanggan jangka                                                   from customers
          pendek
              Uang muka                                                   Current advances
              pelanggan jangka                                              from customers
                                      697,142,661
              pendek pihak                                                      third parties
              ketiga
          Liabilitas keuangan                                         Other current financial
                                      743,665,130        2,041,700,574
          jangka pendek lainnya                                                     liabilities
          Utang pajak               16,862,216,989     15,339,162,008        Taxes payable
          Liabilitas jangka                                           Current maturities of
          panjang yang jatuh                                           long-term liabilities
          tempo dalam satu
          tahun
              Liabilitas jangka                                           Current maturities
              panjang yang jatuh                                              of bank loans

                                      490,978,507         490,978,507
Page 5
         tempo dalam satu
         tahun atas utang
         bank
         Liabilitas jangka                                           Current maturities
         panjang yang jatuh                                           of finance lease
         tempo dalam satu           527,188,298        527,188,298            liabilities
         tahun atas liabilitas
         sewa pembiayaan
      Jumlah liabilitas                                                     Total current
                                  21,143,835,688    20,976,125,836
      jangka pendek                                                             liabilities
  Liabilitas jangka                                                    Non-current liabilities
  panjang
      Liabilitas jangka                                              Long-term liabilities
      panjang setelah                                                      net of current
      dikurangi bagian                                                         maturities
      yang jatuh tempo
      dalam satu tahun
         Liabilitas jangka                                              Long-term bank
         panjang atas utang       17,001,322,068    17,001,322,068               loans
         bank
         Liabilitas jangka                                           Long-term finance
         panjang atas                                                   lease liabilities
                                   2,422,113,775     2,932,113,775
         liabilitas sewa
         pembiayaan
      Kewajiban imbalan                                                          Long-term
      pasca kerja jangka            227,659,603        227,659,603        post-employment
      panjang                                                            benefit obligations
      Jumlah liabilitas                                                 Total non-current
                                  19,651,095,446    20,161,095,446
      jangka panjang                                                              liabilities
  Jumlah liabilitas               40,794,931,134    41,137,221,282             Total liabilities
Ekuitas                                                                                      Equity
  Ekuitas yang                                                          Equity attributable to
  diatribusikan kepada                                               equity owners of parent
  pemilik entitas induk                                                                    entity
      Saham biasa                200,947,453,625   200,920,431,950         Common stocks
      Tambahan modal                                                      Additional paid-in
                                 110,611,778,743   110,441,134,318
      disetor                                                                         capital
      Cadangan pengukuran                                                        Reserve of
      kembali program                  1,482,877         1,482,877     remeasurements of
      imbalan pasti                                                   defined benefit plans
      Saldo laba                                                       Retained earnings
      (akumulasi kerugian)                                                          (deficit)
         Saldo laba yang                                                Unappropriated
         belum ditentukan         19,037,239,814    14,795,498,636    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                   Total equity
      diatribusikan kepada                                         attributable to equity
                                 330,597,955,059   326,158,547,781
      pemilik entitas induk                                             owners of parent
                                                                                    entity
   Kepentingan                                                      Non-controlling interests
                                   1,073,271,221     1,003,434,523
   non-pengendali
   Jumlah ekuitas                331,671,226,280   327,161,982,304                 Total equity
Jumlah liabilitas dan                                                 Total liabilities and equity
                                 372,466,157,414   368,299,203,586
ekuitas
Page 6
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                           Statement of profit or loss and other
komprehensif lain                                                       comprehensive income
                                      30 June 2023            30 June 2022
Penjualan dan pendapatan                                                                      Sales and revenue
                                      42,472,016,330          36,370,269,602
usaha
Beban pokok penjualan dan                                                             Cost of sales and revenue
                                    ( 26,097,187,870 )      ( 21,628,912,253 )
pendapatan
Jumlah laba bruto                     16,374,828,460          14,741,357,349                 Total gross profit
Beban penjualan                       ( 306,481,400 )         ( 247,433,817 )                   Selling expenses
Beban umum dan administrasi                                                         General and administrative
                                    ( 10,908,064,618 )      ( 10,609,626,610 )
                                                                                                        expenses
Pendapatan keuangan                       151,079,888             239,228,409                    Finance income
Beban bunga dan keuangan             ( 1,124,565,064 )         ( 209,153,998 )       Interest and finance costs
Pendapatan lainnya                        124,780,610              26,732,221                       Other income
Jumlah laba (rugi) sebelum                                                        Total profit (loss) before tax
                                       4,311,577,876           3,941,103,554
pajak penghasilan
Pendapatan (beban) pajak                                       ( 504,874,711 )           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                         Total profit (loss) from
                                       4,311,577,876           3,436,228,843
yang dilanjutkan                                                                        continuing operations
Jumlah laba (rugi)                     4,311,577,876           3,436,228,843                 Total profit (loss)
Jumlah laba rugi komprehensif          4,311,577,876           3,436,228,843     Total comprehensive income
Laba (rugi) yang dapat                                                             Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                          Profit (loss) attributable to
                                       4,241,741,178           3,414,303,972
   diatribusikan ke entitas induk                                                                 parent entity
   Laba (rugi) yang dapat                                                          Profit (loss) attributable to
   diatribusikan ke kepentingan            69,836,698              21,924,871       non-controlling interests
   non-pengendali
Laba rugi komprehensif yang                                                             Comprehensive income
dapat diatribusikan                                                                               attributable to
   Laba rugi komprehensif yang                                                        Comprehensive income
   dapat diatribusikan ke entitas      4,241,741,178           3,414,303,972      attributable to parent entity
   induk
   Laba rugi komprehensif yang                                                      Comprehensive income
   dapat diatribusikan ke                  69,836,698              21,924,871 attributable to non-controlling
   kepentingan non-pengendali                                                                       interests
Laba (rugi) per saham                                                               Earnings (loss) per share
   Laba per saham dasar                                                          Basic earnings per share
   diatribusikan kepada                                                               attributable to equity
   pemilik entitas induk                                                      owners of the parent entity
       Laba (rugi) per saham                                                   Basic earnings (loss) per
       dasar dari operasi yang                       1.07                0.49      share from continuing
       dilanjutkan                                                                             operations
Page 7
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                         Statement of changes in equity
                                                                                        Cadangan pengukuran      Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                        Kepentingan
                                         Saham biasa       Tambahan modal disetor          kembali program             ditentukan          diatribusikan kepada                                   Ekuitas
                                                                                                                                                                       non-pengendali
                                                                                             imbalan pasti          penggunaannya              entitas induk
                                                                                               Reserve of
                                                                                                                 Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital     remeasurements of                                                         Non-controlling interests     Equity
                                                                                                                       earnings               parent entity
                                                                                         defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                 Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                                            Balance before restatement at beginning of
                                         200,920,431,950       110,444,244,358                     1,482,877          14,795,498,636          326,161,657,821              1,003,434,523        327,165,092,344
  kembali                                                                                                                                                                                                                                              period
  Posisi ekuitas, awal periode           200,920,431,950       110,444,244,358                     1,482,877          14,795,498,636          326,161,657,821              1,003,434,523        327,165,092,344   Equity position, beginning of the period
  Laba (rugi)                                                                                                          4,241,741,178            4,241,741,178                 69,836,698          4,311,577,876                                  Profit (loss)
  Penerbitan saham biasa                      27,021,675           167,534,385                                                                    194,556,060                                       194,556,060                 Issuance of common stocks
  Posisi ekuitas, akhir periode          200,947,453,625       110,611,778,743                     1,482,877          19,037,239,814          330,597,955,059              1,073,271,221        331,671,226,280         Equity position, end of the period
Page 8
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                  Statement of changes in equity
                                                                                                Cadangan pengukuran      Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                                Kepentingan
                                                 Saham biasa       Tambahan modal disetor          kembali program             ditentukan          diatribusikan kepada                                   Ekuitas
                                                                                                                                                                               non-pengendali
                                                                                                     imbalan pasti          penggunaannya              entitas induk
                                                                                                       Reserve of
                                                                                                                         Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital     remeasurements of                                                         Non-controlling interests     Equity
                                                                                                                               earnings               parent entity
                                                                                                 defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                              Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                             Balance before restatement at beginning of
                                                 160,736,000,000       ( 1,864,676,932 )              ( 12,575,300 )           7,735,903,327          166,594,651,095                887,625,477        167,482,276,572
                                                                                                                                                                                                                                                                   period
  Posisi ekuitas, awal periode                   160,736,000,000       ( 1,864,676,932 )              ( 12,575,300 )           7,735,903,327          166,594,651,095                887,625,477        167,482,276,572    Equity position, beginning of the period
  Laba (rugi)                                                                                                                  3,414,303,972            3,414,303,972                 21,924,871          3,436,228,843                                      Profit (loss)
  Penerbitan saham biasa                          40,184,000,000       112,306,243,200                                                                152,490,243,200                                   152,490,243,200                   Issuance of common stocks
  Perubahan kepentingan non-pengendali atas                                                                                                                                                                                Changes in non-controlling interests due to
  pelepasan sebagian kepemilikan pada entitas                                                                                                                                                                               partial disposal of interests in subsidiaries
                                                                                                                                                                                 ( 114,122,306 )         ( 114,122,306 )
  anak yang tidak mengakibatkan hilangnya                                                                                                                                                                                                         without loss of control
  pengendalian
  Posisi ekuitas, akhir periode                  200,920,000,000       110,441,566,268                ( 12,575,300 )          11,150,207,299          322,499,198,267                795,428,042        323,294,626,309           Equity position, end of the period
Page 9
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                         Statement of cash flows
                                    30 June 2023         30 June 2022
Arus kas dari aktivitas operasi                                               Cash flows from operating
                                                                                                activities
   Penerimaan kas dari                                                             Cash receipts from
   aktivitas operasi                                                               operating activities
       Penerimaan dari                                                      Receipts from customers
                                    43,453,426,227       31,706,713,064
       pelanggan
   Pembayaran kas dari                                                         Cash payments from
   aktivitas operasi                                                            operating activities
       Pembayaran kepada                                                  Payments to suppliers for
       pemasok atas barang dan    ( 49,922,698,231 )   ( 81,714,255,961 )     goods and services
       jasa
       Pembayaran gaji dan                                                Payments for salaries and
                                   ( 3,042,658,413 )    ( 3,123,636,655 )
       tunjangan                                                                          allowances
   Kas diperoleh dari                                                     Cash generated from (used
                                   ( 9,511,930,417 )   ( 53,131,179,552 )
   (digunakan untuk) operasi                                                             in) operations
   Pembayaran bunga dari                                                   Interests paid from operating
                                   ( 1,124,565,064 )      ( 209,153,998 )
   aktivitas operasi                                                                            activities
   Arus kas sebelum                                                            Net cash flows received
   perubahan dalam aset dan                                                   from (used in) operating
   liabilitas yang diperoleh      ( 10,636,495,481 )   ( 53,340,333,550 ) activities before changes in
   dari (digunakan untuk)                                                         assets and liabilities
   aktivitas operasi
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                  ( 10,636,495,481 )   ( 53,340,333,550 )
   (digunakan untuk) aktivitas                                                      operating activities
   operasi
Arus kas dari aktivitas                                                         Cash flows from investing
investasi                                                                                          activities
   Pembayaran uang muka                                                       Payments for advances for
   pembelian aset tetap              ( 446,795,368 )   ( 30,385,510,316 )     purchase of property, plant
                                                                                           and equipment
   Pembayaran untuk perolehan                                                 Payments for acquisition of
                                   ( 7,305,350,000 )     ( 1,932,912,623 )
   aset tetap                                                              property, plant and equipment
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                   ( 7,752,145,368 )   ( 32,318,422,939 )
   (digunakan untuk) aktivitas                                                       investing activities
   investasi
Arus kas dari aktivitas                                                       Cash flows from financing
pendanaan                                                                                        activities
   Pembayaran pinjaman bank                               ( 421,729,403 )      Payments of bank loans
   Pembayaran liabilitas sewa                                                Payments of finance lease
                                                          ( 528,592,134 )
   pembiayaan                                                                                 liabilities
   Pembayaran pinjaman                                                    Payments of other borrowings
                                     ( 510,000,000 )      ( 752,215,843 )
   lainnya
   Penerimaan utang pihak                                               Proceeds from due to related
                                                           3,315,545,992
   berelasi                                                                                  parties
   Penerimaan dari penerbitan                                             Proceeds from issuance of
                                       194,556,060      152,490,243,200
   saham biasa                                                                       common stocks
   Jumlah arus kas bersih                                                      Total net cash flows
   yang diperoleh dari                                                      received from (used in)
                                     ( 315,443,940 )    154,103,251,812
   (digunakan untuk) aktivitas                                                  financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                  Total net increase (decrease)
                                  ( 18,704,084,789 )     68,444,495,323
bersih kas dan setara kas                                                    in cash and cash equivalents
Page 10
Kas dan setara kas arus kas,   23,920,965,479    3,324,027,417 Cash and cash equivalents cash
awal periode                                                     flows, beginning of the period
Kas dan setara kas arus kas,                                      Cash and cash equivalents
                                5,216,880,690   71,768,522,740
akhir periode                                                   cash flows, end of the period
Page 11
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 12
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                        Property, plant, and equipment
                                                       Aset tetap, awal periode     Penambahan aset tetap          Reklasifikasi aset tetap       Aset tetap, akhir periode
                                                                                                                     Reclassifications of
                                                          Property, plant, and      Addition in property, plant,                                    Property, plant, and
                                                                                                                     property, plant, and
                                                      equipment, beginning period         and equipment                                            equipment, end period
                                                                                                                         equipment
Nilai perolehan, kotor   Tanah, dimiliki langsung             73,800,000,000                                                                             73,800,000,000         Land, directly owned   Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                          Building and leasehold
                         dimiliki langsung                    73,449,974,100                                             33,405,653,417                 106,855,627,517        improvement, directly
                                                                                                                                                                                               owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                              32,808,735,559                   182,000,000               19,302,831,771                  52,293,567,330
                         dimiliki langsung                                                                                                                                            directly owned
                         Perabot dan peralatan                                                                                                                                   Furniture and office
                                                               9,152,917,976                                               4,105,200,002                 13,258,117,978
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                  Motor vehicle, directly
                                                               2,410,160,000                                                                              2,410,160,000
                         dimiliki langsung                                                                                                                                                     owned
                         Dimiliki langsung                   191,621,787,635                   182,000,000               56,813,685,190                 248,617,472,825              Directly owned
                         Bangunan, aset hak guna               5,855,522,505                                                                              5,855,522,505 Building, right of use assets
                         Lainnya, aset hak guna                1,446,120,204                                                                              1,446,120,204 Others, right of use assets
                         Aset hak guna                         7,301,642,709                                                                              7,301,642,709         Right of use assets
                         Lainnya, dalam                                                                                                                                         Others, assets under
                                                             102,823,442,052                 7,123,350,000            ( 56,813,685,190 )                 53,133,106,862
                         penyelesaian                                                                                                                                                    construction
                         Aset dalam penyelesaian                                                                                                                                      Assets under
                                                             102,823,442,052                 7,123,350,000            ( 56,813,685,190 )                 53,133,106,862
                                                                                                                                                                                       construction
                         Aset tetap                                                                                                                                            Property, plant, and
                                                             301,746,872,396                 7,305,350,000                                    0         309,052,222,396
                                                                                                                                                                                          equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                          Building and leasehold          Carrying amount,
                         dimiliki langsung                    13,400,289,160                 1,886,748,705                                               15,287,037,865        improvement, directly accumulated depreciation
                                                                                                                                                                                               owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                               7,465,527,262                 2,050,022,848                                                9,515,550,110
                         dimiliki langsung                                                                                                                                            directly owned
                         Perabot dan peralatan                                                                                                                                   Furniture and office
                                                               7,378,169,893                 1,028,456,238                                                8,406,626,131
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                  Motor vehicle, directly
                                                                  925,630,625                  150,635,000                                                1,076,265,625
                         dimiliki langsung                                                                                                                                                     owned
                         Dimiliki langsung                    29,169,616,940                 5,115,862,790                                               34,285,479,730              Directly owned
Page 13
                  Bangunan, aset hak guna     2,148,239,920    239,549,064      2,387,788,984 Building, right of use assets
                  Lainnya, aset hak guna        168,714,022     19,556,415        188,270,437 Others, right of use assets
                  Aset hak guna               2,316,953,942    259,105,478      2,576,059,420        Right of use assets
                  Aset tetap                                                                         Property, plant, and
                                             31,486,570,882   5,374,968,268    36,861,539,150
                                                                                                                equipment
Nilai perolehan   Aset tetap                                                                         Property, plant, and     Carrying amount
                                            270,260,301,514                   272,190,683,246
                                                                                                                equipment
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                           Property, plant, and equipment
                                                          Aset tetap, awal periode       Penambahan aset tetap            Aset tetap, akhir periode
                                                             Property, plant, and      Addition in property, plant, and     Property, plant, and
                                                         equipment, beginning period              equipment                equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung                 73,800,000,000                                                  73,800,000,000            Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                       Building and leasehold
                                                                  73,449,974,100                                                  73,449,974,100
                         dimiliki langsung                                                                                                         improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                               Machinery and equipment,
                                                                  32,808,735,559                                                  32,808,735,559
                         langsung                                                                                                                                  directly owned
                         Perabot dan peralatan kantor,                                                                                           Furniture and office equipment,
                                                                    9,152,917,976                                                  9,152,917,976
                         dimiliki langsung                                                                                                                         directly owned
                         Kendaraan bermotor, dimiliki                                                                                              Motor vehicle, directly owned
                                                                    2,410,160,000                                                  2,410,160,000
                         langsung
                         Dimiliki langsung                       191,621,787,635                                                 191,621,787,635                 Directly owned
                         Bangunan, aset hak guna                   4,655,522,505                    1,200,000,000                  5,855,522,505    Building, right of use assets
                         Lainnya, aset hak guna                      814,651,409                      631,468,795                  1,446,120,204      Others, right of use assets
                         Aset hak guna                             5,470,173,914                    1,831,468,795                  7,301,642,709            Right of use assets
                         Lainnya, dalam penyelesaian                                                                                                        Others, assets under
                                                                    2,296,550,400                100,526,891,652                 102,823,442,052
                                                                                                                                                                      construction
                         Aset dalam penyelesaian                    2,296,550,400                100,526,891,652                 102,823,442,052   Assets under construction
                         Aset tetap                                                                                                                        Property, plant, and
                                                                 199,388,511,949                 102,358,360,447                 301,746,872,396
                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                       Building and leasehold Carrying amount, accumulated
                                                                    9,626,791,750                   3,773,497,410                 13,400,289,160
                         dimiliki langsung                                                                                                         improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                               Machinery and equipment,
                                                                    3,365,481,567                   4,100,045,695                  7,465,527,262
                         langsung                                                                                                                                  directly owned
                         Perabot dan peralatan kantor,                                                                                           Furniture and office equipment,
                                                                    5,321,257,418                   2,056,912,475                  7,378,169,893
                         dimiliki langsung                                                                                                                         directly owned
                         Kendaraan bermotor, dimiliki                                                                                              Motor vehicle, directly owned
                                                                      624,360,625                     301,270,000                    925,630,625
                         langsung
                         Dimiliki langsung                        18,937,891,360                  10,231,725,580                  29,169,616,940                   Directly owned
                         Bangunan, aset hak guna                   1,366,963,265                     781,276,655                   2,148,239,920      Building, right of use assets
                         Lainnya, aset hak guna                       54,310,093                     114,403,929                     168,714,022       Others, right of use assets
                         Aset hak guna                             1,421,273,358                     895,680,584                   2,316,953,942             Right of use assets
Page 15
                  Aset tetap    20,359,164,718   11,127,406,164    31,486,570,882   Property, plant, and
                                                                                             equipment
Nilai perolehan   Aset tetap                                                        Property, plant, and   Carrying amount
                               179,029,347,231                    270,260,301,514
                                                                                             equipment
Page 16
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 17
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                         Notes for inventories
                            30 June 2023     31 December 2022
     Barang dalam proses    20,556,014,409      4,491,372,098        Work in process
     Barang dagang          16,021,445,762     14,796,322,637   Merchandise inventory
     Lainnya                 3,261,848,086        985,009,683       Other inventories
     Persediaan, kotor      39,839,308,257     20,272,704,418     Inventories, gross
     Persediaan lancar      39,839,308,257     20,272,704,418      Current inventories
Page 18
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 19
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                              Cost of good sold
                            30 June 2023     30 June 2022
Barang jadi awal            19,867,250,330   12,608,427,237 Beginning finish goods inventory
Pembelian barang jadi       52,194,375,740                  Purchased finish goods inventory
Barang jadi akhir           45,964,438,200                     Ending finish goods inventory
Beban pokok penjualan dan                                       Cost of sales and revenue
                            26,097,187,870   21,628,912,253
pendapatan
Page 20
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 21
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry

Catatan untuk utang bank jangka panjang                                                                                                        Notes for long-term bank loan

                                                   30 June 2023                                      31 December 2022

                                       Utang bank, nilai dalam                             Utang bank, nilai dalam
                                                                 Total utang bank, kotor                             Total utang bank, kotor
                                          mata uang asing                                     mata uang asing
                                        Bank loan, amount in                                Bank loan, amount in
                                                                 Total bank loans, gross                             Total bank loans, gross
                                           foreign currency                                    foreign currency
Bank KB Bukopin Tbk   IDR                                                                                                  17,610,052,688              IDR   Bank KB Bukopin Tbk
                      Mata uang                                                                                            17,610,052,688         Currency
Kreditur nama bank    Mata uang                                                                                            17,610,052,688         Currency    Creditor bank name
Page 22
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 23
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 24
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 25
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 26
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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