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Financial statement Text extracted PCAR

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Page 1
Nomor Surat                      035/CS/PCAR-XBRL/VII/2023
Nama Emiten                      PT Prima Cakrawala Abadi Tbk
Kode Emiten                      PCAR
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. Nuansa    Budidaya hasil   Makassar          2012        Beroperasi       50.096.801.689     PENUH         IDR        99.997
      Cipta Magello      laut,
                    perdagangan
                       umum,
                    pengangkutan
                        , dan
                      kontrakto
 2    PT Karya       Pengolahan      Indramayu        2014         Beroperasi       39.109.436.231     PENUH         IDR        99.997
      Persada         rajungan
      Katulistiwa




Dokumen ini merupakan dokumen resmi PT Prima Cakrawala Abadi Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                    PT Prima Cakrawala Abadi 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 Prima Cakrawala Abadi Tbk                               Entity name
Penjelasan perubahan nama dari akhir                                  Explanation of change in name from
periode laporan sebelumnya                                              the end of the preceding reporting
                                                                                                       period
Kode entitas                         PCAR                                                        Entity code
Nomor identifikasi entitas           AA799                                     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                            D1. Food & Staples Retailing                                  Subsector
Industri                             D11. Food & Staples Retailing                                   Industry
Subindustri                          D112. Food Retail &                                        Subindustry
                                     Distributors
Informasi pemegang saham                                               Controlling shareholder information
                                     No Controlling Shareholder
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
                                       Pengembangan / Development
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
Page 3
                                                                                   partner
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
                                      1,011,960,037      4,672,896,717
                                                                                      equivalents
     Investasi jangka pendek             70,620,000        174,410,000    Short-term investments
     Piutang usaha                                                            Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                     49,625,044,568     33,353,339,366
          ketiga                                                                       parties
     Piutang lainnya                                                          Other receivables
          Piutang lainnya pihak                                        Other receivables third
                                      1,356,019,437      1,591,004,234
          ketiga                                                                       parties
     Persediaan lancar                                                      Current inventories
          Persediaan lancar          10,866,784,384     12,734,275,460   Current inventories
     Biaya dibayar dimuka                                              Current prepaid expenses
                                         30,810,826         74,726,987
     lancar
     Pajak dibayar dimuka                                                    Current prepaid taxes
                                      3,994,163,359       2,695,415,422
     lancar
     Jumlah aset lancar              66,955,402,611     55,296,068,186     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 ketiga        5,280,000,000     11,280,000,000       receivables third
                                                                                        parties
      Uang muka tidak lancar                                             Non-current advances
         Uang muka tidak                                                    Other non-current
                                     13,520,605,870     13,769,635,441
         lancar lainnya                                                              advances
      Aset pajak tangguhan            6,667,148,746      6,667,148,746        Deferred tax assets
      Aset tetap                                                              Property, plant, and
                                     15,328,967,915     15,796,905,815
                                                                                        equipment
       Jumlah aset tidak lancar      40,796,722,531     47,513,690,002 Total non-current assets
   Jumlah aset                      107,752,125,142    102,809,758,188                   Total assets
Liabilitas dan ekuitas                                                            Liabilities and equity
   Liabilitas                                                                               Liabilities
       Liabilitas jangka pendek                                                Current liabilities
          Utang bank jangka                                             Short term bank loans
                                     18,390,148,656
          pendek
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                             Trade payables
                                      3,842,711,224       5,294,153,839
              ketiga                                                            third parties
          Utang lainnya                                                        Other payables
              Utang lainnya pihak                                           Other payables
                                      3,391,685,517     15,024,097,253
              ketiga                                                            third parties
          Uang muka                                                         Current advances
          pelanggan jangka                                                    from customers
          pendek
              Uang muka                                                   Current advances
              pelanggan jangka                                              from customers
                                          1,700,600           1,771,100
              pendek pihak                                                      third parties
              ketiga
          Beban akrual jangka                                                  Current accrued
Page 5
      pendek                        690,056,067        1,324,960,704                expenses
      Utang pajak                 1,260,075,959        1,645,174,542           Taxes payable
      Jumlah liabilitas                                                         Total current
                                 27,576,378,023       23,290,157,438
      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                   0      14,011,284,733                 loans
          bank
          Liabilitas jangka                                                Long-term other
          panjang atas            9,612,800,000                                borrowings
          pinjaman lainnya
      Kewajiban imbalan                                                              Long-term
      pasca kerja jangka          4,784,462,089        4,329,962,089          post-employment
      panjang                                                                benefit obligations
      Jumlah liabilitas                                                     Total non-current
                                 14,397,262,089       18,341,246,822
      jangka panjang                                                                  liabilities
  Jumlah liabilitas              41,973,640,112       41,631,404,260               Total liabilities
Ekuitas                                                                                          Equity
  Ekuitas yang                                                              Equity attributable to
  diatribusikan kepada                                                   equity owners of parent
  pemilik entitas induk                                                                        entity
      Saham biasa               116,666,670,000      116,666,670,000           Common stocks
      Tambahan modal                                                          Additional paid-in
                                  1,465,526,994        1,465,526,994
      disetor                                                                             capital
      Komponen ekuitas                                                    Other components of
                                 18,179,427,165       18,179,427,165
      lainnya                                                                             equity
      Saldo laba                                                           Retained earnings
      (akumulasi kerugian)                                                              (deficit)
          Saldo laba yang                                                   Unappropriated
          belum ditentukan     ( 68,095,814,963 )   ( 72,696,174,197 )    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                       Total equity
      diatribusikan kepada                                             attributable to equity
                                 68,215,809,196        63,615,449,962
      pemilik entitas induk                                                 owners of parent
                                                                                        entity
   Kepentingan                                                          Non-controlling interests
                                ( 2,437,324,166 )    ( 2,437,096,034 )
   non-pengendali
   Jumlah ekuitas                65,778,485,030       61,178,353,928                   Total equity
Jumlah liabilitas dan                                                     Total liabilities and equity
                                107,752,125,142      102,809,758,188
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
                                          145,814,370,289       132,282,861,232
usaha
Beban pokok penjualan dan                                                                  Cost of sales and revenue
                                        ( 120,610,041,699 )   ( 115,837,831,604 )
pendapatan
Jumlah laba bruto                           25,204,328,590        16,445,029,628                   Total gross profit
Beban penjualan                           ( 2,488,586,890 )     ( 5,608,284,018 )                    Selling expenses
Beban umum dan administrasi                                                              General and administrative
                                         ( 15,173,463,294 )     ( 8,701,098,708 )
                                                                                                             expenses
Pendapatan keuangan                             49,115,614             8,444,351                      Finance income
Beban bunga dan keuangan                    ( 896,913,405 )       ( 814,873,183 )          Interest and finance costs
Keuntungan (kerugian) selisih                                                           Gains (losses) on changes in
                                          ( 2,042,601,801 )        1,636,354,230
kurs mata uang asing                                                                          foreign exchange rates
Pendapatan lainnya                               5,789,806                                               Other income
Beban lainnya                                                               ( 52 )                    Other expenses
Jumlah laba (rugi) sebelum                                                             Total profit (loss) before tax
                                             4,657,668,620         2,965,572,248
pajak penghasilan
Jumlah laba (rugi) dari operasi                                                              Total profit (loss) from
                                             4,657,668,620         2,965,572,248
yang dilanjutkan                                                                             continuing operations
Jumlah laba (rugi)                           4,657,668,620         2,965,572,248                   Total profit (loss)
Pendapatan komprehensif                                                            Other comprehensive income,
lainnya, setelah pajak                                                                                        after tax
    Pendapatan komprehensif                                                              Other comprehensive
    lainnya yang tidak akan                                                             income that will not be
    direklasifikasi ke laba rugi,                                                       reclassified to profit or
    setelah pajak                                                                                  loss, after tax
        Penyesuaian lainnya atas                                                  Other adjustments to other
        pendapatan komprehensif                                                      comprehensive income
        lainnya yang tidak akan             ( 103,790,000 )       ( 261,080,000 ) that will not be reclassified
        direklasifikasi ke laba rugi,                                               to profit or loss, after tax
        setelah pajak
        Jumlah pendapatan                                                                       Total other
        komprehensif lainnya                                                      comprehensive income
        yang tidak akan                     ( 103,790,000 )       ( 261,080,000 )          that will not be
        direklasifikasi ke laba                                                    reclassified to profit or
        rugi, setelah pajak                                                                  loss, after tax
    Jumlah pendapatan                                                             Total other comprehensive
    komprehensif lainnya,                   ( 103,790,000 )       ( 261,080,000 )            income, after tax
    setelah pajak
Jumlah laba rugi komprehensif                4,553,878,620         2,704,492,248     Total comprehensive income
Laba (rugi) yang dapat                                                                 Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                              Profit (loss) attributable to
                                             4,657,593,471         2,963,730,988
    diatribusikan ke entitas induk                                                                     parent entity
    Laba (rugi) yang dapat                                                              Profit (loss) attributable to
    diatribusikan ke kepentingan                    75,149             1,841,260         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           4,553,803,471         2,702,650,988      attributable to parent entity
    induk
Page 7
  Laba rugi komprehensif yang                            Comprehensive income
  dapat diatribusikan ke        75,149   1,841,260 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      3.9        2.32      share from continuing
      dilanjutkan                                                   operations
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                Statement of changes in equity
                                                                                                                                                                                                                                                                                                     Cadangan perubahan nilai
                                                                                                                                                                                                                                                                                                                                      Cadangan keuntungan                                                                        Cadangan pengukuran                                 Selisih Transaksi Perubahan                                    Selisih transaksi ekuitas                                                                                                                                     Ekuitas yang dapat
                                                                                                                                                                                                            Penjabaran laporan                                      Cadangan selisih kurs             wajar aset keuangan nilai                                      Cadangan pembayaran           Cadangan lindung nilai                                                                                              Kepentingan ekuitas                                          Transaksi dengan pihak          Komponen transaksi ekuitas       Saldo laba yang telah          Saldo laba yang belum                                                               Kepentingan
                                                          Saham biasa        Saham preferen         Tambahan modal disetor       Saham treasuri        Uang muka setoran modal          Opsi saham                                       Cadangan revaluasi                                                                         (kerugian) investasi pada                                                                   kembali program imbalan       Cadangan lainnya              Ekuitas Entitas                                               dengan pihak                                                                                                                                       diatribusikan kepada entitas    Proforma ekuitas                                   Ekuitas
                                                                                                                                                                                                                keuangan                                                penjabaran                    wajar melalui pendapatan                                          berbasis saham                   arus kas                                                                                                           lainnya                                                 non-pengendali lainnya                  lainnya               ditentukan penggunaannya       ditentukan penggunaannya                                                              non-pengendali
                                                                                                                                                                                                                                                                                                                                        instrumen ekuitas                                                                                 pasti                                              Anak/Asosiasi                                               non-pengendali                                                                                                                                                  induk
                                                                                                                                                                                                                                                                                                        komprehensif lainnya
                                                                                                                                                                                                                                                                                                      Reserve for changes in fair
                                                                                                                                                                                                                                                                                                                                     Reserve of gains (losses)                                                                                                                                                                                      Difference in value of equity
                                                                                                                                                                                                                                                                      Reserve of exchange             value of fair value through                                    Reserve of share-based                                     Reserve of remeasurements                             Difference Due to Changes of                                                                  Other transactions with          Other components of equity      Appropriated retained         Unappropriated retained   Equity attributable to parent
                                                         Common stocks       Preferred stocks       Additional paid-in capital   Treasury stocks        Advances in capital stock       Stock options       Translation adjustment       Revaluation reserves                                                                       from investments in equity                                    Reserve of cash flow hedges                                  Other reserves                                          Other equity interests             transactions with                                                                                                                                                                   Proforma equity       Non-controlling interests   Equity
                                                                                                                                                                                                                                                                    differences on translation       other comprehensive income                                            payments                                               of defined benefit plans                           Equity in Subsidiary/Associates                                                                non-controlling interests               transactions                  earnings                       earnings                        entity
                                                                                                                                                                                                                                                                                                                                           instruments                                                                                                                                                                                                non-controlling interests
                                                                                                                                                                                                                                                                                                            financial assets
Posisi ekuitas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Equity position
  Saldo awal periode sebelum penyajian kembali             116,666,670,000                      0             1,465,526,994                        0                                0                   0                            0                          0                                0                              0                                0                            0                             0                             0                      0                                0                             0                               0                               0             18,179,427,165                                 0         ( 72,696,174,197 )              63,615,449,962                           0         ( 2,437,096,034 )     61,178,353,928    Balance before restatement at beginning of period
  Penyesuaian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        Adjustments
      Penyesuaian lainnya                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     46,555,763                   46,555,763                                           ( 303,281 )         46,252,482                               Other adjustments
  Posisi ekuitas, awal periode                             116,666,670,000                      0             1,465,526,994                        0                                0                   0                            0                          0                                0                              0                                0                            0                             0                             0                      0                                0                             0                               0                               0             18,179,427,165                                 0         ( 72,649,618,434 )              63,662,005,725                           0         ( 2,437,399,315 )     61,224,606,410          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              4,657,593,471                4,657,593,471                                               75,149       4,657,668,620                                         Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         ( 103,790,000 )              ( 103,790,000 )                                                          ( 103,790,000 )                       Other comprehensive income
  Penjabaran laporan keuangan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       0                                                                        0                              Translation adjustment
  Posisi ekuitas, akhir periode                            116,666,670,000                      0             1,465,526,994                        0                                0                   0                            0                          0                                0                              0                                0                            0                             0                             0                      0                                0                             0                               0                               0             18,179,427,165                                 0         ( 68,095,814,963 )              68,215,809,196                           0         ( 2,437,324,166 )     65,778,485,030                 Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                  Statement of changes in equity
                                                                                                                       Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal            Komponen transaksi                                                            Kepentingan
                                                 Saham biasa                                                                 ditentukan          diatribusikan kepada                                    Ekuitas
                                                                          disetor                 ekuitas lainnya                                                            non-pengendali
                                                                                                                          penggunaannya              entitas induk
                                                                                                Other components of    Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                             Non-controlling interests       Equity
                                                                                                 equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                           Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                             Balance before restatement at beginning of
                                                 116,666,670,000          1,465,526,994            18,179,427,165        ( 68,861,576,894 )          67,450,047,265          ( 2,428,044,266 )         65,022,002,999
                                                                                                                                                                                                                                                                 period
  Penyesuaian                                                                                                                                                                                                                                           Adjustments
     Koreksi kesalahan periode lalu                                                                                        ( 3,331,396,100 )       ( 3,331,396,100 )              ( 1,092,057 )       ( 3,332,488,157 )           Correction of prior period errors
  Posisi ekuitas, awal periode                   116,666,670,000          1,465,526,994            18,179,427,165        ( 72,192,972,994 )          64,118,651,165          ( 2,429,136,323 )          61,689,514,842     Equity position, beginning of the period
  Laba (rugi)                                                                                                                 2,963,730,988           2,963,730,988                  1,841,260           2,965,572,248                                     Profit (loss)
  Pendapatan komprehensif lainnya                                                                                            ( 261,080,000 )         ( 261,080,000 )                                    ( 261,080,000 )                 Other comprehensive income
  Transaksi ekuitas lainnya                                                                                                             (1)                     (1)                      ( 15 )                   ( 16 )                    Other equity transactions
  Posisi ekuitas, akhir periode                  116,666,670,000          1,465,526,994            18,179,427,165        ( 69,490,322,007 )          66,821,302,152          ( 2,427,295,078 )          64,394,007,074           Equity position, end of the period
Page 10
[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
                                    121,499,992,786       123,191,984,075
       pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan    ( 113,709,978,870 )   ( 110,025,341,624 )     goods and services
       jasa
       Pembayaran gaji dan                                                   Payments for salaries and
                                    ( 5,566,520,744 )     ( 4,443,512,497 )
       tunjangan                                                                            allowances
       Pembayaran kas lainnya                                                 Other cash payments for
                                    ( 4,623,472,750 )     ( 6,779,916,661 )
       untuk beban operasi                                                          operating activities
   Kas diperoleh dari                                                        Cash generated from (used
                                    ( 2,399,979,578 )        1,943,213,293
   (digunakan untuk) operasi                                                               in) operations
   Penerimaan (pengeluaran)                                                  Other cash inflows (outflows)
   kas lainnya dari aktivitas       ( 3,166,249,742 )         ( 65,405,584 )      from operating activities
   operasi
   Arus kas sebelum                                                           Net cash flows received
   perubahan dalam aset dan                                                   from (used in) operating
   liabilitas yang diperoleh        ( 5,566,229,320 )       1,877,807,709 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)
                                    ( 5,566,229,320 )       1,877,807,709
   (digunakan untuk) aktivitas                                                       operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                           activities
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                      ( 121,818,964 )        ( 56,881,765 )
   aset tetap                                                               property, plant and equipment
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                      ( 121,818,964 )        ( 56,881,765 )
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                        Cash flows from financing
pendanaan                                                                                        activities
   Penerimaan pinjaman bank            8,929,821,696                          Proceeds from bank loans
   Pembayaran pinjaman bank         ( 4,965,110,092 )      ( 442,971,353 )      Payments of bank loans
   Pembayaran pinjaman                                                     Payments of other borrowings
                                    ( 1,937,600,000 )
   lainnya
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                       2,027,111,604       ( 442,971,353 )
   (digunakan untuk) aktivitas                                                       financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                Total net increase (decrease)
                                    ( 3,660,936,680 )       1,377,954,591
bersih kas dan setara kas                                                  in cash and cash equivalents
Kas dan setara kas arus kas,                                              Cash and cash equivalents cash
                                       4,672,896,717        1,474,223,875
awal periode                                                                 flows, beginning of the period
Kas dan setara kas arus kas,                                                  Cash and cash equivalents
                                       1,011,960,037        2,852,178,466
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          Aset tetap, akhir periode
                                                             Property, plant, and      Addition in property, plant,     Property, plant, and
                                                         equipment, beginning period         and equipment             equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung                  5,836,990,636                                                5,836,990,636           Land, directly owned            Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                   Building and leasehold
                                                                  11,487,151,401                                              11,487,151,401
                         dimiliki langsung                                                                                                     improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                           Machinery and equipment,
                                                                   5,905,189,421                     41,286,666                5,946,476,087
                         langsung                                                                                                                              directly owned
                         Perabot dan peralatan kantor,                                                                                       Furniture and office equipment,
                                                                   1,134,399,450                     45,395,000                1,179,794,450
                         dimiliki langsung                                                                                                                     directly owned
                         Kendaraan bermotor, dimiliki                                                                                          Motor vehicle, directly owned
                                                                   1,821,250,513                     35,137,298                1,856,387,811
                         langsung
                         Dimiliki langsung                        26,184,981,421                    121,818,964               26,306,800,385                      Directly owned
                         Aset tetap                                                                                                                         Property, plant, and
                                                                  26,184,981,421                    121,818,964               26,306,800,385
                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                        Building and leasehold Carrying amount, accumulated
                                                                   4,974,090,695                    268,821,908                 5,242,912,603
                         dimiliki langsung                                                                                                          improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                                Machinery and equipment,
                                                                   3,513,043,725                    183,996,665                 3,697,040,390
                         langsung                                                                                                                                   directly owned
                         Perabot dan peralatan kantor,                                                                                            Furniture and office equipment,
                                                                      947,509,915                    35,227,719                   982,737,634
                         dimiliki langsung                                                                                                                          directly owned
                         Kendaraan bermotor, dimiliki                                                                                               Motor vehicle, directly owned
                                                                      953,431,271                   101,710,572                 1,055,141,843
                         langsung
                         Dimiliki langsung                        10,388,075,606                    589,756,864               10,977,832,470                   Directly owned
                         Aset tetap                                                                                                                        Property, plant, and
                                                                  10,388,075,606                    589,756,864               10,977,832,470
                                                                                                                                                                    equipment
Nilai perolehan          Aset tetap                                                                                                                        Property, plant, and                Carrying amount
                                                                  15,796,905,815                                              15,328,967,915
                                                                                                                                                                    equipment
Page 13
[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          Pengurangan aset tetap    Aset tetap, akhir periode
                                                          Property, plant, and      Addition in property, plant,    Disposals in property,     Property, plant, and
                                                      equipment, beginning period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung              5,836,990,636                                                                         5,836,990,636            Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold
                         dimiliki langsung                    11,487,151,401                                                                        11,487,151,401           improvement, directly
                                                                                                                                                                                             owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                               5,498,478,198                    409,644,504                ( 2,933,281 )             5,905,189,421
                         dimiliki langsung                                                                                                                                          directly owned
                         Perabot dan peralatan                                                                                                                                 Furniture and office
                                                               1,052,752,818                     81,646,632                                          1,134,399,450
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                               1,638,265,828                    182,984,685                                          1,821,250,513
                         dimiliki langsung                                                                                                                                                   owned
                         Dimiliki langsung                    25,513,638,881                    674,275,821                ( 2,933,281 )            26,184,981,421                 Directly owned
                         Aset tetap                                                                                                                                           Property, plant, and
                                                              25,513,638,881                    674,275,821                ( 2,933,281 )            26,184,981,421
                                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold            Carrying amount,
                         dimiliki langsung                     4,439,197,674                    534,893,021                                          4,974,090,695           improvement, directly     accumulated depreciation
                                                                                                                                                                                             owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                               3,087,354,324                    425,689,401                                          3,513,043,725
                         dimiliki langsung                                                                                                                                          directly owned
                         Perabot dan peralatan                                                                                                                                 Furniture and office
                                                                  886,935,282                    60,574,633                                             947,509,915
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                                  740,824,319                   212,606,952                                             953,431,271
                         dimiliki langsung                                                                                                                                                   owned
                         Dimiliki langsung                     9,154,311,599                 1,233,764,007                                          10,388,075,606                 Directly owned
                         Aset tetap                                                                                                                                           Property, plant, and
                                                               9,154,311,599                 1,233,764,007                                          10,388,075,606
                                                                                                                                                                                       equipment
Nilai perolehan          Aset tetap                                                                                                                                           Property, plant, and             Carrying amount
                                                              16,359,327,282                                                                        15,796,905,815
                                                                                                                                                                                       equipment
Page 14
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 15
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
Page 16
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
Page 17
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 18
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry

Catatan untuk pendapatan berdasarkan                    Notes for revenue by parties
pihak

                                 30 June 2023         30 June 2022

                                   Penjualan dan        Penjualan dan
                   Nama pihak
                                 pendapatan usaha     pendapatan usaha
                    Party name    Sales and revenue    Sales and revenue
Pihak ketiga 1   Ekspor            144,353,048,250      132,141,530,542       Third party 1
Pihak ketiga 2   Lokal               1,461,322,039          141,330,690       Third party 2
Pihak ketiga                       145,814,370,289      132,282,861,232      Third parties
Tipe pihak                         145,814,370,289      132,282,861,232    Type of parties
Page 19
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 20
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry
Page 21
[1621000a] Notes to the financial statements - Notes Payable - General Industry
Page 22
[1621110] Disclosure of Notes to the financial statements - Notes Payable - General Industry
Page 23
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                           Notes for inventories
                            30 June 2023     31 December 2022
     Barang jadi             8,125,347,307       9,478,803,925            Finished goods
     Barang dalam proses       405,993,987         122,537,731           Work in process
     Bahan baku dan bahan                                        Raw and indirect material
                             2,335,443,090       3,132,933,804
     pembantu
     Persediaan, kotor      10,866,784,384     12,734,275,460         Inventories, gross
     Persediaan             10,866,784,384     12,734,275,460                Inventories
     Persediaan lancar      10,866,784,384     12,734,275,460          Current inventories
Page 24
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 25
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry
Page 26
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 27
[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
Persediaan bahan baku awal      3,132,933,804     5,997,496,890         Beginning raw inventory
Pembelian bahan baku          107,653,351,674   101,334,925,611        Purchased raw inventory
Persediaan bahan baku akhir     2,335,443,090     2,695,151,407            Ending raw inventory
Bahan baku yang digunakan     108,450,842,388   104,637,271,094            Raw inventory used
Upah, tenaga kerja langsung     7,515,010,975     5,694,647,641          Wages and direct labor
Depresiasi                        400,902,790       405,515,672                     Depreciation
Biaya pabrikasi lainya          3,173,285,184     2,531,590,245  Other manufacturing overhead
Jumlah biaya produksi         119,540,041,337   113,269,024,652          Total production cost
Barang setengah jadi awal         122,537,731       193,013,110         Beginning wip inventory
Barang setengah jadi akhir        405,993,987       219,494,480             Ending wip inventory
Harga pokok produksi          119,256,585,081   113,242,543,282  Cost of goods manufactured
Barang jadi awal                9,478,803,925    13,742,017,398 Beginning finish goods inventory
Barang jadi akhir               8,125,347,307    11,146,729,076   Ending finish goods inventory
Beban pokok penjualan dan                                           Cost of sales and revenue
                              120,610,041,699   115,837,831,604
pendapatan
Page 28
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 29
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 30
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 31
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 32
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

Catatan utang bank jangka pendek                                                                                                                     Notes for short-term bank loans

                                                      30 June 2023                                     31 December 2022

                                         Utang bank jangka                                     Utang bank jangka
                                      pendek, nilai dalam mata     Utang bank jangka pendek   pendek, nilai dalam         Utang bank jangka pendek
                                            uang asing                                          mata uang asing
                                                                                              Short-term bank loan,
                                        Short-term bank loan,
                                                                     Short term bank loans      amount in foreign           Short term bank loans
                                      amount in foreign currency
                                                                                                     currency
Bank lokal lainnya   IDR                     18,390,148,656               18,390,148,656                              0                       0                 IDR     Other local banks
                     Mata uang                                            18,390,148,656                                                      0            Currency
Kreditur nama bank   Mata uang                                            18,390,148,656                                         18,390,148,656            Currency   Creditor bank name
Page 33
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 34
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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