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Financial statement Text extracted PMMP

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Page 1
Nomor Surat                      042/PMMP/CORSEC/VII/2023
Nama Emiten                      PT Panca Mitra Multiperdana Tbk.
Kode Emiten                      PMMP
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 :




    Dokumen ini merupakan dokumen resmi PT Panca Mitra Multiperdana Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara

              elektronik. PT Panca Mitra Multiperdana 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 Panca Mitra Multiperdana                               Entity name
                                       Tbk.
Penjelasan perubahan nama dari akhir                                  Explanation of change in name from
periode laporan sebelumnya                                              the end of the preceding reporting
                                                                                                       period
Kode entitas                           PMMP                                                      Entity code
Nomor identifikasi entitas             AB011                                   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
                                       Utama / Main
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                    Dollar Amerika / USD           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               Tidak / No                             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
                                         9,327,050           10,201,831
                                                                                       equivalents
     Dana yang dibatasi                                                    Current restricted funds
                                        13,189,156           13,098,124
     penggunaannya lancar
     Piutang usaha                                                            Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                        39,427,554          41,133,850
          ketiga                                                                       parties
     Piutang lainnya                                                          Other receivables
          Piutang lainnya pihak                                        Other receivables third
                                            25,883               1,211
          ketiga                                                                       parties
     Persediaan lancar                                                      Current inventories
          Persediaan lancar           180,238,711          180,652,596   Current inventories
     Biaya dibayar dimuka                                              Current prepaid expenses
                                         3,173,753           1,410,577
     lancar
     Pajak dibayar dimuka                                                    Current prepaid taxes
                                         1,997,601            1,219,889
     lancar
     Jumlah aset lancar               247,379,708          247,718,078     Total current assets
   Aset tidak lancar                                                             Non-current assets
     Uang muka tidak lancar                                              Non-current advances
          Uang muka tidak                                               Non-current advances
          lancar atas pembelian                                                on purchase of
                                                               533,296
          aset tetap                                                      property, plant and
                                                                                    equipment
      Aset tetap                                                              Property, plant, and
                                        53,238,344          48,732,293
                                                                                       equipment
       Klaim atas pengembalian                                         Non-current claims for tax
                                           531,063             519,046
       pajak tidak lancar                                                                   refund
       Aset tidak lancar                                                        Other non-current
                                              5,340              5,340
       non-keuangan lainnya                                                  non-financial assets
       Jumlah aset tidak lancar        53,774,747           49,789,975 Total non-current assets
   Jumlah aset                        301,154,455          297,508,053                  Total assets
Liabilitas dan ekuitas                                                            Liabilities and equity
   Liabilitas                                                                               Liabilities
       Liabilitas jangka pendek                                                Current liabilities
          Utang bank jangka                                             Short term bank loans
                                      170,647,341          172,350,541
          pendek
          Utang usaha                                                        Trade payables
              Utang usaha pihak                                            Trade payables
                                        31,182,976           30,745,138
              ketiga                                                          third parties
          Beban akrual jangka                                                Current accrued
                                         1,545,076            1,587,531
          pendek                                                                    expenses
          Utang pajak                    1,675,582            2,889,131        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
              tempo dalam satu           1,411,111            1,728,038
Page 5
         tahun atas utang
         bank
         Liabilitas jangka                                 Current maturities
         panjang yang jatuh                                      of consumer
         tempo dalam satu                                 financing payables
                                  10,524         25,581
         tahun atas utang
         pembiayaan
         konsumen
      Jumlah liabilitas                                          Total current
                              206,472,610   209,325,960
      jangka pendek                                                  liabilities
  Liabilitas jangka                                         Non-current liabilities
  panjang
      Liabilitas pajak                                    Deferred tax liabilities
                                 899,155        899,155
      tangguhan
      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     8,055,555     4,561,064               loans
         bank
         Liabilitas jangka                                Long-term finance
         panjang atas                                        lease liabilities
                                    5,166         5,166
         liabilitas sewa
         pembiayaan
      Kewajiban imbalan                                               Long-term
      pasca kerja jangka        1,434,287     1,434,288        post-employment
      panjang                                                 benefit obligations
      Jumlah liabilitas                                      Total non-current
                               10,394,163     6,899,673
      jangka panjang                                                   liabilities
  Jumlah liabilitas           216,866,773   216,225,633             Total liabilities
Ekuitas                                                                           Equity
  Ekuitas yang                                               Equity attributable to
  diatribusikan kepada                                    equity owners of parent
  pemilik entitas induk                                                         entity
      Saham biasa              20,146,679    20,146,679         Common stocks
      Tambahan modal                                           Additional paid-in
                               13,610,505    13,610,505
      disetor                                                              capital
      Saldo laba                                            Retained earnings
      (akumulasi kerugian)                                               (deficit)
         Saldo laba yang                                        Appropriated
         telah ditentukan       4,065,041     4,065,041    retained earnings
         penggunaannya
         Saldo laba yang                                     Unappropriated
         belum ditentukan      46,465,457    43,460,195    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                         Total equity
      diatribusikan kepada                              attributable to equity
                               84,287,682    81,282,420
      pemilik entitas induk                                  owners of parent
                                                                         entity
   Jumlah ekuitas              84,287,682    81,282,420               Total equity
Jumlah liabilitas dan                                    Total liabilities and equity
                              301,154,455   297,508,053
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
                                       100,143,181         100,540,108
usaha
Beban pokok penjualan dan                                                      Cost of sales and revenue
                                      ( 85,200,765 )      ( 78,867,998 )
pendapatan
Jumlah laba bruto                        14,942,416          21,672,110                Total gross profit
Beban penjualan                        ( 3,739,522 )       ( 8,572,595 )                  Selling expenses
Beban umum dan administrasi                                                   General and administrative
                                       ( 2,631,802 )       ( 2,649,248 )
                                                                                                  expenses
Pendapatan lainnya                          842,114           1,766,700                       Other income
Beban lainnya                          ( 5,031,933 )       ( 4,136,763 )                   Other expenses
Jumlah laba (rugi) sebelum                                                  Total profit (loss) before tax
                                          4,381,273           8,080,204
pajak penghasilan
Pendapatan (beban) pajak               ( 1,376,011 )       ( 1,622,405 )           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                   Total profit (loss) from
                                          3,005,262           6,457,799
yang dilanjutkan                                                                  continuing operations
Jumlah laba (rugi)                        3,005,262           6,457,799                Total profit (loss)
Jumlah laba rugi komprehensif             3,005,262           6,457,799    Total comprehensive income
Laba (rugi) yang dapat                                                       Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                    Profit (loss) attributable to
                                          3,005,262           6,457,799
   diatribusikan ke entitas induk                                                           parent entity
Laba rugi komprehensif yang                                                       Comprehensive income
dapat diatribusikan                                                                          attributable to
   Laba rugi komprehensif yang                                                  Comprehensive income
   dapat diatribusikan ke entitas         3,005,262           6,457,799     attributable to parent entity
   induk
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               0.0013              0.0027   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
                                                                                       Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                  Tambahan modal
                                                 Saham biasa                                ditentukan               ditentukan          diatribusikan kepada     Ekuitas
                                                                      disetor
                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                  Additional paid-in   Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks                                                                                                    Equity
                                                                       capital                earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                               Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                  Balance before restatement at beginning of
                                                     20,146,679         13,610,505               4,065,041               43,460,195               81,282,420       81,282,420
                                                                                                                                                                                                                     period
  Posisi ekuitas, awal periode                       20,146,679         13,610,505               4,065,041               43,460,195               81,282,420       81,282,420   Equity position, beginning of the period
  Laba (rugi)                                                                                                             3,005,262                3,005,262        3,005,262                                  Profit (loss)
  Posisi ekuitas, akhir periode                      20,146,679         13,610,505               4,065,041               46,465,457               84,287,682       84,287,682         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
                                                                                       Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                  Tambahan modal
                                                 Saham biasa                                ditentukan               ditentukan          diatribusikan kepada     Ekuitas
                                                                      disetor
                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                  Additional paid-in   Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks                                                                                                    Equity
                                                                       capital                earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                               Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                  Balance before restatement at beginning of
                                                     20,146,679         13,610,505               4,065,041               35,846,663               73,668,887       73,668,887
                                                                                                                                                                                                                     period
  Posisi ekuitas, awal periode                       20,146,679         13,610,505               4,065,041               35,846,663               73,668,887       73,668,887   Equity position, beginning of the period
  Laba (rugi)                                                                                                             6,457,799                6,457,799        6,457,799                                  Profit (loss)
  Posisi ekuitas, akhir periode                      20,146,679         13,610,505               4,065,041               42,304,461               80,126,686       80,126,686         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
                                     101,849,477        105,626,171
       pelanggan
   Pembayaran kas dari                                                     Cash payments from
   aktivitas operasi                                                        operating activities
       Pembayaran kepada                                              Payments to suppliers for
       pemasok atas barang dan      ( 86,074,718 )     ( 96,021,756 )     goods and services
       jasa
       Pembayaran gaji dan                                             Payments for salaries and
                                     ( 6,683,848 )      ( 8,302,615 )
       tunjangan                                                                       allowances
   Kas diperoleh dari                                                  Cash generated from (used
                                        9,090,911          1,301,800
   (digunakan untuk) operasi                                                          in) operations
   Penerimaan bunga dari                                                      Interests received from
                                           22,174              15,907
   aktivitas operasi                                                               operating activities
   Pembayaran bunga dari                                                Interests paid from operating
                                     ( 5,031,933 )      ( 4,047,403 )
   aktivitas operasi                                                                         activities
   Penerimaan pengembalian                                             Income taxes refunded (paid)
   (pembayaran) pajak                                                        from operating activities
                                       ( 554,782 )          ( 79,674 )
   penghasilan dari aktivitas
   operasi
   Jumlah arus kas bersih                                                      Total net cash flows
   yang diperoleh dari                                                      received from (used in)
                                        3,526,370       ( 2,809,370 )
   (digunakan untuk) aktivitas                                                  operating activities
   operasi
Arus kas dari aktivitas                                                    Cash flows from investing
investasi                                                                                     activities
   Pembayaran untuk perolehan                                            Payments for acquisition of
                                     ( 6,653,496 )      ( 1,695,283 )
   aset tetap                                                         property, plant and equipment
   Jumlah arus kas bersih                                                     Total net cash flows
   yang diperoleh dari                                                     received from (used in)
                                     ( 6,653,496 )      ( 1,695,283 )
   (digunakan untuk) aktivitas                                                  investing activities
   investasi
Arus kas dari aktivitas                                                    Cash flows from financing
pendanaan                                                                                      activities
   Penerimaan pinjaman bank          198,073,818        245,711,283       Proceeds from bank loans
   Pembayaran pinjaman bank       ( 195,973,904 )    ( 238,647,417 )        Payments of bank loans
   Pembayaran liabilitas sewa                                             Payments of finance lease
                                        ( 15,056 )         ( 22,838 )
   pembiayaan                                                                               liabilities
   Pencairan (penempatan)                                                 Withdrawal (placement) of
   dana yang dibatasi                                                          restricted funds from
                                        ( 91,033 )      ( 1,033,335 )
   penggunaannya dari aktivitas                                                  financing activities
   pendanaan
   Jumlah arus kas bersih                                                      Total net cash flows
   yang diperoleh dari                                                      received from (used in)
                                        1,993,825          6,007,693
   (digunakan untuk) aktivitas                                                  financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                           Total net increase (decrease)
                                     ( 1,133,301 )         1,503,040
bersih kas dan setara kas                                             in cash and cash equivalents
Kas dan setara kas arus kas,                                         Cash and cash equivalents cash
                                        9,576,282          2,119,820
awal periode                                                            flows, beginning of the period
Kas dan setara kas arus kas,                                             Cash and cash equivalents
Page 10
akhir periode   8,442,981   3,622,860   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                       5,305,390                                                   5,305,390            Land, directly owned           Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                    Building and leasehold
                                                                       17,263,651                         467,325                  17,730,976
                         dimiliki langsung                                                                                                      improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                            Machinery and equipment,
                                                                       38,276,662                         108,834                  38,385,496
                         langsung                                                                                                                               directly owned
                         Perabot dan peralatan kantor,                                                                                        Furniture and office equipment,
                                                                        3,925,813                                                   3,925,813
                         dimiliki langsung                                                                                                                      directly owned
                         Kendaraan bermotor, dimiliki                                                                                           Motor vehicle, directly owned
                                                                           698,539                                                    698,539
                         langsung
                         Lainnya, dimiliki langsung                     9,738,785                      6,077,337                   15,816,122              Others, directly owned
                         Dimiliki langsung                             75,208,840                      6,653,496                   81,862,336                     Directly owned
                         Kendaraan bermotor, aset hak                                                                                                 Motor vehicle, rights of use
                                                                            64,083                                                      64,083
                         guna                                                                                                                                                assets
                         Aset hak guna                                      64,083                                                      64,083               Right of use assets
                         Aset tetap                                                                                                                         Property, plant, and
                                                                       75,272,923                      6,653,496                   81,926,419
                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                        Building and leasehold Carrying amount, accumulated
                                                                        4,552,198                         415,466                   4,967,664
                         dimiliki langsung                                                                                                          improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                                Machinery and equipment,
                                                                       18,036,280                      1,562,753                   19,599,033
                         langsung                                                                                                                                   directly owned
                         Perabot dan peralatan kantor,                                                                                            Furniture and office equipment,
                                                                        3,298,094                         148,746                   3,446,840
                         dimiliki langsung                                                                                                                          directly owned
                         Kendaraan bermotor, dimiliki                                                                                               Motor vehicle, directly owned
                                                                           644,475                         20,480                      664,955
                         langsung
                         Dimiliki langsung                             26,531,047                      2,147,445                   28,678,492                   Directly owned
                         Kendaraan bermotor, aset hak                                                                                                 Motor vehicle, rights of use
                                                                              9,583                                                       9,583
                         guna                                                                                                                                              assets
                         Aset hak guna                                        9,583                                                       9,583             Right of use assets
                         Aset tetap                                                                                                                        Property, plant, and
                                                                       26,540,630                      2,147,445                   28,688,075
                                                                                                                                                                      equipment
Page 13
Nilai perolehan   Aset tetap   48,732,293   53,238,344   Property, plant, and   Carrying amount
                                                                  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          Reklasifikasi aset tetap   Aset tetap, akhir periode
                                                           Property, plant, and                                      Reclassifications of
                                                                                    Addition in property, plant,                                Property, plant, and
                                                          equipment, beginning                                       property, plant, and
                                                                                          and equipment                                        equipment, end period
                                                                  period                                                 equipment
Nilai perolehan, kotor   Tanah, dimiliki langsung                    5,304,182                          1,208                                              5,305,390       Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                      Building and leasehold
                         dimiliki langsung                          14,437,084                    2,825,101                          1,466               17,263,651       improvement, directly
                                                                                                                                                                                          owned
                         Mesin dan peralatan, dimiliki                                                                                                               Machinery and equipment,
                                                                    37,205,442                    1,071,220                                              38,276,662
                         langsung                                                                                                                                                directly owned
                         Perabot dan peralatan                                                                                                                              Furniture and office
                                                                     3,807,334                       118,479                                              3,925,813
                         kantor, dimiliki langsung                                                                                                                    equipment, directly owned
                         Kendaraan bermotor, dimiliki                                                                                                                     Motor vehicle, directly
                                                                       585,076                         12,006                     101,457                   698,539
                         langsung                                                                                                                                                         owned
                         Lainnya, dimiliki langsung                      5,857                    9,734,394                       ( 1,466 )               9,738,785      Others, directly owned
                         Dimiliki langsung                          61,344,975                   13,762,408                       101,457                75,208,840             Directly owned
                         Kendaraan bermotor, aset                                                                                                                    Motor vehicle, rights of use
                                                                       101,457                         64,083                  ( 101,457 )                   64,083
                         hak guna                                                                                                                                                         assets
                         Aset hak guna                                 101,457                         64,083                  ( 101,457 )                   64,083        Right of use assets
                         Aset dalam penyelesaian                                                                                                                  0 Assets under construction
                         Aset tetap                                                                                                                                        Property, plant, and
                                                                    61,446,432                   13,826,491                                              75,272,923
                                                                                                                                                                                     equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                      Building and leasehold            Carrying amount,
                         dimiliki langsung                           3,777,938                       774,260                                              4,552,198       improvement, directly     accumulated depreciation
                                                                                                                                                                                          owned
                         Mesin dan peralatan, dimiliki                                                                                                               Machinery and equipment,
                                                                    14,573,973                    3,462,307                                              18,036,280
                         langsung                                                                                                                                                directly owned
                         Perabot dan peralatan                                                                                                                              Furniture and office
                                                                     2,969,901                       328,193                                              3,298,094
                         kantor, dimiliki langsung                                                                                                                    equipment, directly owned
                         Kendaraan bermotor, dimiliki                                                                                                                     Motor vehicle, directly
                                                                       564,931                         79,544                                               644,475
                         langsung                                                                                                                                                         owned
                         Dimiliki langsung                          21,886,743                    4,644,304                                              26,531,047             Directly owned
                         Kendaraan bermotor, aset                                                                                                                    Motor vehicle, rights of use
                                                                         43,964                    ( 34,381 )                                                 9,583
                         hak guna                                                                                                                                                         assets
Page 15
                  Aset hak guna                43,964    ( 34,381 )        9,583        Right of use assets
                  Aset dalam penyelesaian                                      0 Assets under construction
                  Aset tetap                                                           Property, plant, and
                                            21,930,707   4,609,923    26,540,630
                                                                                                 equipment
Nilai perolehan   Aset tetap                                                           Property, plant, and   Carrying amount
                                            39,515,725                48,732,293
                                                                                                 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
     Udang                        125,170,110         134,735,549                  Shrimp
     Persediaan hewan                                             Live stocks inventories,
                                  125,170,110         134,735,549
     ternak kotor                                                                   gross
     Persediaan hewan                                               Livestock inventories
                                  125,170,110         134,735,549
     ternak
     Persediaan hewan ternak                                             Current live stock
                                  125,170,110         134,735,549
     lancar                                                                      inventories
     Barang jadi                    51,549,579          41,159,269          Finished goods
     Barang dalam proses               475,827           1,107,955         Work in process
     Bahan baku dan bahan                                          Raw and indirect material
                                     3,043,195           3,649,823
     pembantu
     Persediaan, kotor             55,068,601          45,917,047         Inventories, gross
     Persediaan lancar            180,238,711         180,652,596          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
Persediaan bahan baku awal       109,371,502       100,974,015         Beginning raw inventory
Pembelian bahan baku              60,356,344        76,216,149        Purchased raw inventory
Persediaan bahan baku akhir      123,229,234       109,371,502            Ending raw inventory
Bahan baku yang digunakan         46,498,612        67,818,662            Raw inventory used
Upah, tenaga kerja langsung        4,465,363         6,981,067          Wages and direct labor
Biaya pabrikasi lainya            11,426,030        11,038,666  Other manufacturing overhead
Jumlah biaya produksi             62,390,005        85,838,395          Total production cost
Barang setengah jadi awal          3,630,879         6,829,972         Beginning wip inventory
Barang setengah jadi akhir           475,827         3,630,879             Ending wip inventory
Harga pokok produksi              65,545,057        89,037,488  Cost of goods manufactured
Barang jadi awal                  71,205,287        61,035,797 Beginning finish goods inventory
Barang jadi akhir                 51,549,579        71,205,287   Ending finish goods inventory
Beban pokok penjualan dan                                          Cost of sales and revenue
                                   85,200,765       78,867,998
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 Central Asia Tbk       USD                                                              1,966,666                                           2,622,222            USD        Bank Central Asia Tbk
                            Mata uang                                                        1,966,666                                           2,622,222        Currency
Bank lokal lainnya          USD                                                              7,500,000                                           3,666,880            USD            Other local banks
                            Mata uang                                                        7,500,000                                           3,666,880        Currency
Kreditur nama bank          Mata uang                                                        9,466,666                                           6,289,102        Currency         Creditor bank name

Catatan untuk utang bank jangka panjang                                                                                                                        Notes for long-term bank loan
                                                                            30 June 2023                                 31 December 2022
Total utang bank, kotor                                                                       9,466,666                                       6,289,102                        Total bank loans, gross
   Total utang bank, bersih                                                                   9,466,666                                       6,289,102                          Total bank loan, net
      Liabilitas jangka panjang yang jatuh tempo dalam satu                                                                                                        Current maturities of bank loans
                                                                                              1,411,111                                       1,728,038
      tahun atas utang bank
      Liabilitas jangka panjang atas utang bank                                               8,055,555                                       4,561,064                      Long-term bank loans
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

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

                                                     30 June 2023                               31 December 2022

                                         Utang bank jangka                               Utang bank jangka
                                                                Utang bank jangka                               Utang bank jangka
                                        pendek, nilai dalam                             pendek, nilai dalam
                                                                     pendek                                          pendek
                                          mata uang asing                                 mata uang asing
                                        Short-term bank loan,                           Short-term bank loan,
                                          amount in foreign     Short term bank loans     amount in foreign     Short term bank loans
                                               currency                                        currency
Bank Central Asia Tbk   USD                                              50,234,981                                      50,308,007              USD    Bank Central Asia Tbk
                        Mata uang                                        50,234,981                                      50,308,007          Currency
Bank Permata Tbk        USD                                              65,276,525                                      67,810,542              USD       Bank Permata Tbk
                        Mata uang                                        65,276,525                                      67,810,542          Currency
Bank Btpn Tbk           USD                                              17,000,000                                      16,898,000              USD           Bank Btpn Tbk
                        Mata uang                                        17,000,000                                      16,898,000          Currency
Bank lokal lainnya      USD                                              38,135,835                                      37,333,992              USD        Other local banks
                        Mata uang                                        38,135,835                                      37,333,992          Currency
Kreditur nama bank      Mata uang                                       170,647,341                                     172,350,541          Currency     Creditor bank name
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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