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Financial statement Text extracted IKAI

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Page 1
Nomor Surat                        No. 014/IKAI/VII/2023
Nama Emiten                        Intikeramik Alamasri Industri Tbk
Kode Emiten                        IKAI
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 HOTEL       PERHOTELAJl. Salak No.              2015           AKTIF              171.072.473      RIBUAN        IDR           99.0
      PROPERTI          N DAN 38-40, Bogor
      INTERNASIO     PARIWISATA
      NAL
 2    PT SAKA    PERHOTELA      Jl. Gagak                2012           AKTIF              123.168.044      RIBUAN         IDR          70.0
      MITRA         N DAN     Hitam No. 12,
      SEJATI     PARIWISATA       Medan
 3    PT          KERAMIK      KAWASAN                   1995           AKTIF              381.533.068      RIBUAN         IDR         88.01
      INTERNUSA                INDUSTRI
      KERAMIK                 PALM MANIS
      ALAMASRI
 4    PT MAHKOTA Konstruksi      Menara                                                    152.092.552      RIBUAN         IDR         99.84
      PROPERTI     (gedung),   Bidakara 2,
      INDO MEDAN Real Estat, Jalan Jenderal
                 Perdagangan, Gatot Subroto
                      dan      Kav. 71-73,
                  Pariwisata   Pancoran,
                                  Jakarta
                                 Selatan




      Dokumen ini merupakan dokumen resmi Intikeramik Alamasri Industri Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara

                elektronik. Intikeramik Alamasri Industri 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                           Intikeramik Alamasri Industri                                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                           IKAI                                                         Entity code
Nomor identifikasi entitas             AA278                                      Entity identification number
Industri utama entitas                 Umum / General                                      Entity main industry
Standar akutansi yang dipilih          PSAK                                   Selected accounting standards
Sektor                                 C. Industrials                                                     Sector
Subsektor                              C1. Industrial Goods                                           Subsector
Industri                               E51. Tourism & Recreation                                        Industry
Subindustri                            E512. Hotels, Resorts & Cruise                              Subindustry
                                       Lines
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
                                       Pemantauan Khusus / Watchlist
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 1.00000                             presentation currency is other than
                                                                                                          rupiah
Pembulatan yang digunakan dalam                                            Level of rounding used in financial
penyajian jumlah dalam laporan      Ribuan / In Thousand                                             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
Page 3
Nama partner audit tahun berjalan                   Name of current year audit signing
                                                                                   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
                                          1,760,029           2,639,290
                                                                                         equivalents
     Dana yang dibatasi                                                      Current restricted funds
                                                                         0
     penggunaannya lancar
     Piutang usaha                                                             Trade receivables
          Piutang usaha pihak                                           Trade receivables third
                                         23,352,435          17,420,320
          ketiga                                                                        parties
     Piutang lainnya                                                           Other receivables
          Piutang lainnya pihak                                              Other receivables
                                         94,038,064          94,840,611
          berelasi                                                              related parties
     Persediaan lancar                                                       Current inventories
          Persediaan lancar              21,230,728          20,772,552   Current inventories
     Biaya dibayar dimuka                                               Current prepaid expenses
                                          1,781,678             689,385
     lancar
     Uang muka lancar                                                           Current advances
          Uang muka lancar                                                         Other current
                                          7,288,312           1,777,326
          lainnya                                                                     advances
     Pajak dibayar dimuka                                                     Current prepaid taxes
                                          5,669,270           3,307,222
     lancar
     Aset non-keuangan lancar                                           Other current non-financial
                                                                         0
     lainnya                                                                                  assets
     Jumlah aset lancar                155,120,516          141,446,706      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            1,000,000           1,000,000        receivables third
                                                                                          parties
      Uang muka tidak lancar                                              Non-current advances
         Uang muka tidak                                                     Other non-current
                                       269,032,012          283,932,940
         lancar lainnya                                                                advances
      Aset pajak tangguhan                2,772,866           3,653,844        Deferred tax assets
      Aset tetap                                                               Property, plant, and
                                       767,961,187          779,249,823
                                                                                          equipment
       Aset tidak lancar                                                         Other non-current
                                          3,244,460           6,539,443
       non-keuangan lainnya                                                   non-financial assets
       Jumlah aset tidak lancar      1,044,010,525        1,074,376,050 Total non-current assets
   Jumlah aset                       1,199,131,041        1,215,822,756                    Total assets
Liabilitas dan ekuitas                                                              Liabilities and equity
   Liabilitas                                                                                 Liabilities
       Liabilitas jangka pendek                                                  Current liabilities
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                             Trade payables
                                         52,268,100          48,199,498
              ketiga                                                            third parties
          Utang lainnya                                                        Other payables
              Utang lainnya pihak                                           Other payables
                                          7,671,873           9,706,377
              ketiga                                                            third parties
              Utang lainnya pihak                                           Other payables
Page 5
          berelasi                   523,323      1,592,573       related parties
      Beban akrual jangka                                           Current accrued
                                   67,197,455    60,710,544
      pendek                                                              expenses
      Utang pajak                  21,755,335    15,463,829          Taxes payable
      Uang jaminan jangka                                          Current deposits
                                   17,491,465    17,991,465
      pendek
      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        183,216,299   225,490,104
          tahun atas utang
          bank
          Liabilitas jangka                                   Current maturities
          panjang yang jatuh                                   of finance lease
          tempo dalam satu          1,451,307     1,451,307            liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Liabilitas                                                      Other current
      non-keuangan jangka          25,972,718    25,486,040   non-financial liabilities
      pendek lainnya
      Jumlah liabilitas                                              Total current
                                  377,547,875   406,091,737
      jangka pendek                                                      liabilities
  Liabilitas jangka                                             Non-current liabilities
  panjang
      Liabilitas pajak                                        Deferred tax liabilities
                                   10,788,941    11,870,371
      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       72,751,256    41,594,038               loans
          bank
          Liabilitas jangka                                   Long-term finance
          panjang atas                                           lease liabilities
                                    1,313,023     1,313,023
          liabilitas sewa
          pembiayaan
      Kewajiban imbalan                                                   Long-term
      pasca kerja jangka            3,486,160     3,486,160       post-employment
      panjang                                                    benefit obligations
      Liabilitas keuangan                                         Other non-current
                                    4,060,628     4,282,692
      jangka panjang lainnya                                      financial liabilities
      Jumlah liabilitas                                          Total non-current
                                   92,400,008    62,546,284
      jangka panjang                                                      liabilities
  Jumlah liabilitas               469,947,883   468,638,021            Total liabilities
Ekuitas                                                                                Equity
  Ekuitas yang                                                  Equity attributable to
  diatribusikan kepada                                        equity owners of parent
  pemilik entitas induk                                                              entity
      Saham biasa                 981,843,484   981,843,484         Common stocks
      Tambahan modal                                              Additional paid-in
                                  396,955,673   396,955,673
      disetor                                                                  capital
      Komponen ekuitas                                         Other components of
                                   17,996,779    17,996,779
      lainnya                                                                  equity
      Saldo laba                                                Retained earnings
      (akumulasi kerugian)                                                   (deficit)
Page 6
         Saldo laba yang                                            Unappropriated
                              ( 690,592,575 )   ( 672,230,756 )
         belum ditentukan                                         retained earnings
         penggunaannya
      Jumlah ekuitas yang                                              Total equity
      diatribusikan kepada                                    attributable to equity
                                706,203,361       724,565,180
      pemilik entitas induk                                        owners of parent
                                                                               entity
   Kepentingan                                                 Non-controlling interests
                                 22,979,797        22,619,555
   non-pengendali
   Jumlah ekuitas               729,183,158       747,184,735                  Total equity
Jumlah liabilitas dan                                             Total liabilities and equity
                              1,199,131,041     1,215,822,756
ekuitas
Page 7
[1321000] Statement of profit or loss and other comprehensive income, OCI
components presented before 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
                                        109,907,875         108,813,173
usaha
Beban pokok penjualan dan                                                        Cost of sales and revenue
                                       ( 51,421,357 )      ( 60,800,608 )
pendapatan
Jumlah laba bruto                         58,486,518          48,012,565                 Total gross profit
Beban penjualan                         ( 4,382,154 )       ( 4,724,273 )                  Selling expenses
Beban umum dan administrasi                                                    General and administrative
                                       ( 52,705,803 )      ( 47,232,438 )
                                                                                                   expenses
Beban bunga dan keuangan                ( 9,059,132 )       ( 9,568,461 )        Interest and finance costs
Keuntungan (kerugian) selisih                                                 Gains (losses) on changes in
                                           3,824,320        ( 1,566,732 )
kurs mata uang asing                                                                foreign exchange rates
Beban lainnya                          ( 14,357,152 )      ( 13,474,623 )                   Other expenses
Jumlah laba (rugi) sebelum                                                   Total profit (loss) before tax
                                       ( 18,193,403 )      ( 28,553,962 )
pajak penghasilan
Pendapatan (beban) pajak                     191,826           1,200,513           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                   Total profit (loss) from
                                       ( 18,001,577 )      ( 27,353,449 )
yang dilanjutkan                                                                  continuing operations
Jumlah laba (rugi)                     ( 18,001,577 )      ( 27,353,449 )               Total profit (loss)
Pendapatan komprehensif                                                   Other comprehensive income,
lainnya, sebelum pajak                                                                          before tax
    Pendapatan komprehensif                                                     Other comprehensive
    lainnya yang tidak akan                                                   income that will not be
    direklasifikasi ke laba rugi,                                             reclassified to profit or
    sebelum pajak                                                                     loss, before tax
        Jumlah pendapatan                                                               Total other
        komprehensif lainnya                                              comprehensive income
        yang tidak akan                ( 18,001,577 )                               that will not be
        direklasifikasi ke laba                                            reclassified to profit or
        rugi, sebelum pajak                                                        loss, before tax
    Jumlah pendapatan                                                     Total other comprehensive
    komprehensif lainnya,              ( 18,001,577 )                              income, before tax
    sebelum pajak
Jumlah laba rugi komprehensif          ( 18,001,577 )      ( 27,353,449 )   Total comprehensive income
Laba (rugi) yang dapat                                                        Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                    Profit (loss) attributable to
                                       ( 18,361,819 )      ( 26,537,455 )
    diatribusikan ke entitas induk                                                           parent entity
    Laba (rugi) yang dapat                                                    Profit (loss) attributable to
    diatribusikan ke kepentingan             360,242          ( 815,994 )      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     ( 18,361,819 )      ( 26,537,455 )    attributable to parent entity
    induk
    Laba rugi komprehensif yang                                                 Comprehensive income
    dapat diatribusikan ke                   360,242          ( 815,994 ) 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
Page 8
pemilik entitas induk                                 owners of the parent entity
    Laba (rugi) per saham                             Basic earnings (loss) per
    dasar dari operasi yang      ( 1.38 )   ( 1.99 )      share from continuing
    dilanjutkan                                                      operations
Laba (rugi) per saham                                 Diluted earnings (loss) per
dilusian                                                                      share
    Laba (rugi) per saham                            Diluted earnings (loss) per
    dilusian dari operasi yang   ( 1.38 )   ( 1.99 )      share from continuing
    dilanjutkan                                                      operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                  Statement of changes in equity
                                                                                                Selisih transaksi ekuitas                           Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal                                         Komponen transaksi                                                            Kepentingan
                                                 Saham biasa                                          dengan pihak                                        ditentukan          diatribusikan kepada                                 Ekuitas
                                                                          disetor                                              ekuitas lainnya                                                            non-pengendali
                                                                                                     non-pengendali                                    penggunaannya              entitas induk
                                                                                                  Difference in value of
                                                                                                                             Other components of    Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital    equity transactions with                                                                              Non-controlling interests   Equity
                                                                                                                              equity transactions         earnings               parent entity
                                                                                                 non-controlling interests
Posisi ekuitas                                                                                                                                                                                                                                                                         Equity position
  Saldo awal periode sebelum penyajian kembali       981,843,484             396,955,673                    18,230,171               ( 233,392 )         ( 672,230,756 )              724,565,180                 22,619,555         747,184,735    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                       981,843,484             396,955,673                    18,230,171               ( 233,392 )         ( 672,230,756 )              724,565,180                 22,619,555         747,184,735          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                              ( 18,361,819 )           ( 18,361,819 )                   360,242       ( 18,001,577 )                                        Profit (loss)
  Posisi ekuitas, akhir periode                      981,843,484             396,955,673                    18,230,171               ( 233,392 )         ( 690,592,575 )              706,203,361                 22,979,797         729,183,158                 Equity position, end of the period
Page 10
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                  Statement of changes in equity
                                                                                                Selisih transaksi ekuitas                           Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal                                         Komponen transaksi                                                            Kepentingan
                                                 Saham biasa                                          dengan pihak                                        ditentukan          diatribusikan kepada                                 Ekuitas
                                                                          disetor                                              ekuitas lainnya                                                            non-pengendali
                                                                                                     non-pengendali                                    penggunaannya              entitas induk
                                                                                                  Difference in value of
                                                                                                                             Other components of    Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital    equity transactions with                                                                              Non-controlling interests   Equity
                                                                                                                              equity transactions         earnings               parent entity
                                                                                                 non-controlling interests
Posisi ekuitas                                                                                                                                                                                                                                                                         Equity position
  Saldo awal periode sebelum penyajian kembali       981,843,484             396,955,673                    18,230,171                  881,329          ( 634,869,418 )              763,041,239                 20,587,754         783,628,993    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                       981,843,484             396,955,673                    18,230,171                  881,329          ( 634,869,418 )              763,041,239                 20,587,754         783,628,993          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                              ( 26,537,455 )           ( 26,537,455 )                ( 815,994 )      ( 27,353,449 )                                        Profit (loss)
  Posisi ekuitas, akhir periode                      981,843,484             396,955,673                    18,230,171                  881,329          ( 661,406,873 )              736,503,784                 19,771,760         756,275,544                 Equity position, end of the period
Page 11
[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
                                     102,156,490         120,768,523
       pelanggan
   Pembayaran kas dari                                                      Cash payments from
   aktivitas operasi                                                         operating activities
       Pembayaran kepada                                               Payments to suppliers for
       pemasok atas barang dan      ( 64,975,241 )      ( 63,386,629 )     goods and services
       jasa
       Pembayaran gaji dan                                             Payments for salaries and
                                    ( 24,336,297 )      ( 45,851,980 )
       tunjangan                                                                      allowances
   Kas diperoleh dari                                                  Cash generated from (used
                                       12,844,952          11,529,914
   (digunakan untuk) operasi                                                         in) operations
   Pembayaran bunga dari                                               Interests paid from operating
                                     ( 2,937,068 )       ( 4,767,131 )
   aktivitas operasi                                                                        activities
   Pembayaran pajak                                                          Payments for corporate
                                       ( 268,676 )
   penghasilan badan                                                                      income tax
   Arus kas sebelum                                                        Net cash flows received
   perubahan dalam aset dan                                               from (used in) operating
   liabilitas yang diperoleh            9,639,208           6,762,783 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)
                                        9,639,208           6,762,783
   (digunakan untuk) aktivitas                                                  operating activities
   operasi
Arus kas dari aktivitas                                                     Cash flows from investing
investasi                                                                                       activities
   Pembayaran untuk perolehan                                             Payments for acquisition of
                                     ( 1,399,466 )       ( 3,743,297 )
   aset tetap                                                          property, plant and equipment
   Pembayaran untuk perolehan                                             Payments for acquisition of
                                          ( 8,880 )
   aset takberwujud                                                                  intangible assets
   Uang muka dan pinjaman                                                  Cash advances and loans
   diberikan kepada pihak lain,        ( 900,000 )         ( 582,329 ) made to other parties, other
   selain institusi keuangan                                               than financing institutions
   Jumlah arus kas bersih                                                      Total net cash flows
   yang diperoleh dari                                                      received from (used in)
                                     ( 2,308,346 )       ( 4,325,626 )
   (digunakan untuk) aktivitas                                                   investing activities
   investasi
Arus kas dari aktivitas                                                     Cash flows from financing
pendanaan                                                                                    activities
   Pembayaran pinjaman bank          ( 8,211,881 )       ( 6,681,727 )       Payments of bank loans
   Penerimaan pinjaman lainnya                                                  Proceeds from other
                                                               30,898
                                                                                         borrowings
   Jumlah arus kas bersih                                                      Total net cash flows
   yang diperoleh dari                                                      received from (used in)
                                     ( 8,211,881 )       ( 6,650,829 )
   (digunakan untuk) aktivitas                                                  financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                            Total net increase (decrease)
                                       ( 881,019 )       ( 4,213,672 )
bersih kas dan setara kas                                              in cash and cash equivalents
Kas dan setara kas arus kas,                                          Cash and cash equivalents cash
                                        2,639,290           3,647,160
awal periode                                                             flows, beginning of the period
Page 12
Efek perubahan nilai kurs pada      1,758    802,812 Effect of exchange rate changes
kas dan setara kas                                      on cash and cash equivalents
Kas dan setara kas arus kas,                             Cash and cash equivalents
                                 1,760,029   236,300
akhir periode                                         cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 14
[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          Pengurangan aset tetap    Aset tetap, akhir periode
                                                           Property, plant, and
                                                                                    Addition in property, plant,    Disposals in property,     Property, plant, and
                                                          equipment, beginning
                                                                                          and equipment             plant, and equipment      equipment, end period
                                                                  period
Nilai perolehan, kotor   Tanah, dimiliki langsung                  375,973,739                                                                         375,973,739               Land, directly owned      Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                           Building and leasehold
                         dimiliki langsung                         406,215,287                        77,000                                           406,292,287              improvement, directly
                                                                                                                                                                                                owned
                         Mesin dan peralatan, dimiliki                                                                                                                    Machinery and equipment,
                                                                   496,937,261                       723,606                                           497,660,867
                         langsung                                                                                                                                                      directly owned
                         Perabot dan peralatan                                                                                                                                    Furniture and office
                                                                    50,315,286                       219,905                                             50,535,191
                         kantor, dimiliki langsung                                                                                                                        equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                   Motor vehicle, directly
                                                                      1,074,138                                                                           1,074,138
                         dimiliki langsung                                                                                                                                                      owned
                         Dimiliki langsung                       1,330,515,711                    1,020,511                                          1,331,536,222                    Directly owned
                         Bangunan, aset hak guna                     5,743,908                                                                           5,743,908       Building, right of use assets
                         Aset hak guna                               5,743,908                                                                           5,743,908               Right of use assets
                         Lainnya, dalam                                                                                                                                          Others, assets under
                                                                    22,946,568                       465,406                    ( 86,451 )               23,325,523
                         penyelesaian                                                                                                                                                     construction
                         Aset dalam penyelesaian                                                                                                                                       Assets under
                                                                    22,946,568                       465,406                    ( 86,451 )               23,325,523
                                                                                                                                                                                        construction
                         Aset tetap                                                                                                                                             Property, plant, and
                                                                 1,359,206,187                    1,485,917                     ( 86,451 )           1,360,605,653
                                                                                                                                                                                           equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                           Building and leasehold            Carrying amount,
                         dimiliki langsung                         140,715,270                    5,999,038                                            146,714,308              improvement, directly    accumulated depreciation
                                                                                                                                                                                                owned
                         Mesin dan peralatan, dimiliki                                                                                                                    Machinery and equipment,
                                                                   383,663,106                    5,379,796                                            389,042,902
                         langsung                                                                                                                                                      directly owned
                         Perabot dan peralatan                                                                                                                                    Furniture and office
                                                                    51,394,402                    1,270,352                                              52,664,754
                         kantor, dimiliki langsung                                                                                                                        equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                   Motor vehicle, directly
                                                                      1,042,553                       38,916                                              1,081,469
                         dimiliki langsung                                                                                                                                                      owned
                         Dimiliki langsung                         576,815,331                   12,688,102                                            589,503,433                    Directly owned
                         Bangunan, aset hak guna                     3,141,033                                                                           3,141,033       Building, right of use assets
Page 15
                  Aset hak guna     3,141,033                  3,141,033   Right of use assets
                  Aset tetap                                               Property, plant, and
                                  579,956,364   12,688,102   592,644,466
                                                                                    equipment
Nilai perolehan   Aset tetap                                               Property, plant, and   Carrying amount
                                  779,249,823                767,961,187
                                                                                    equipment
Page 16
[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      Penambahan aset          Pengurangan aset                                     Aset tetap, akhir
                                                                                                                              Reklasifikasi aset tetap
                                                           periode                tetap                    tetap                                               periode
                                                      Property, plant, and                                                      Reclassifications of
                                                                             Addition in property,   Disposals in property,                               Property, plant, and
                                                     equipment, beginning                                                       property, plant, and
                                                                             plant, and equipment    plant, and equipment                                equipment, end period
                                                            period                                                                  equipment
Nilai perolehan, kotor   Tanah, dimiliki langsung           375,973,739                                                                                          375,973,739       Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                            Building and leasehold
                         fasilitasnya, dimiliki             404,797,978                  332,345                                          1,084,964              406,215,287      improvement, directly
                         langsung                                                                                                                                                                 owned
                         Mesin dan peralatan,                                                                                                                                            Machinery and
                         dimiliki langsung                  482,083,881                  228,989                                        14,624,391               496,937,261         equipment, directly
                                                                                                                                                                                                  owned
                         Perabot dan peralatan                                                                                                                                      Furniture and office
                         kantor, dimiliki langsung            49,081,924                 443,362              ( 180,427 )                   970,427               50,315,286         equipment, directly
                                                                                                                                                                                                  owned
                         Kendaraan bermotor,                                                                                                                                      Motor vehicle, directly
                                                               1,074,138                                                                                           1,074,138
                         dimiliki langsung                                                                                                                                                        owned
                         Dimiliki langsung                1,313,011,660               1,004,696               ( 180,427 )               16,679,782             1,330,515,711            Directly owned
                         Bangunan, aset hak                                                                                                                                        Building, right of use
                                                               1,355,131              4,388,777                                                                    5,743,908
                         guna                                                                                                                                                                     assets
                         Aset hak guna                         1,355,131              4,388,777                                                                    5,743,908       Right of use assets
                         Lainnya, dalam                                                                                                                                            Others, assets under
                                                              24,569,920             15,056,430                                      ( 16,679,782 )               22,946,568
                         penyelesaian                                                                                                                                                       construction
                         Aset dalam                                                                                                                                                       Assets under
                                                              24,569,920             15,056,430                                      ( 16,679,782 )               22,946,568
                         penyelesaian                                                                                                                                                     construction
                         Aset tetap                                                                                                                                               Property, plant, and
                                                          1,338,936,711              20,449,903               ( 180,427 )                                      1,359,206,187
                                                                                                                                                                                             equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                            Building and leasehold       Carrying amount,
                         fasilitasnya, dimiliki             130,591,437              10,123,833                                                                  140,715,270      improvement, directly           accumulated
                         langsung                                                                                                                                                                 owned            depreciation
                         Mesin dan peralatan,                                                                                                                                            Machinery and
                         dimiliki langsung                  373,772,590               9,890,516                                                                  383,663,106         equipment, directly
                                                                                                                                                                                                  owned
                         Perabot dan peralatan                                                                                                                                      Furniture and office
                         kantor, dimiliki langsung            44,645,650              6,927,729               ( 178,977 )                                         51,394,402         equipment, directly
Page 17
                                                                                                               owned
                  Kendaraan bermotor,                                                          Motor vehicle, directly
                                           893,115      149,438                    1,042,553
                  dimiliki langsung                                                                            owned
                  Dimiliki langsung     549,902,792   27,091,516   ( 178,977 )   576,815,331         Directly owned
                  Bangunan, aset hak                                                            Building, right of use
                                          1,204,562    1,936,471                   3,141,033
                  guna                                                                                         assets
                  Aset hak guna           1,204,562    1,936,471                   3,141,033    Right of use assets
                  Aset tetap                                                                   Property, plant, and
                                        551,107,354   29,027,987   ( 178,977 )   579,956,364
                                                                                                          equipment
Nilai perolehan   Aset tetap                                                                   Property, plant, and      Carrying amount
                                        787,829,357                              779,249,823
                                                                                                          equipment
Page 18
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 19
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 20
[1618000] Notes to the financial statements - Revenue By Source - General
Industry

Catatan untuk sumber pendapatan                                   Notes for revenue by source

                                           30 June 2023 30 June 2022

                      Nama produk            Penjualan dan        Penjualan dan
                       atau jasa           pendapatan usaha     pendapatan usaha
                      Service or product
                                            Sales and revenue    Sales and revenue
                            name
Pendapatan dari                                                                      Domestic revenue 1
                                                  64,507,441           73,177,831
domestik 1
Pendapatan dari                                                                      Domestic revenue 2
                                                  45,400,434           35,635,342
domestik 2
Pendapatan domestik                              109,907,875          108,813,173    Domestic revenue
Sumber pendapatan                                109,907,875          108,813,173    Source of revenue
Page 21
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry
Page 22
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang                                                                                                                              Trade receivables by currency

                                                     30 June 2023                                                31 December 2022

                                                          Penyisihan                                                       Penyisihan
                              Piutang usaha, kotor     penurunan nilai       Piutang usaha      Piutang usaha, kotor    penurunan nilai       Piutang usaha
                                                        piutang usaha                                                    piutang usaha
                                                         Allowance for                                                    Allowance for
                               Trade receivables,                                                Trade receivables,
                                                      impairment of trade   Trade receivables                          impairment of trade   Trade receivables
                                     gross                                                             gross
                                                          receivables                                                      receivables
Pihak ketiga   IDR                   31,455,064                                                        25,071,921                                                             IDR     Third party
               Mata uang             31,455,064           ( 8,102,629 )           23,352,435           25,071,921          ( 7,651,601 )           17,420,320            Currency
Page 23
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                        Trade receivables by aging

                                                          30 June 2023                                                31 December 2022

                                                               Penyisihan                                                       Penyisihan
                                   Piutang usaha, kotor     penurunan nilai       Piutang usaha      Piutang usaha, kotor    penurunan nilai       Piutang usaha
                                                             piutang usaha                                                    piutang usaha
                                                              Allowance for                                                    Allowance for
                                    Trade receivables,                                                Trade receivables,
                                                           impairment of trade   Trade receivables                          impairment of trade   Trade receivables
                                          gross                                                             gross
                                                               receivables                                                      receivables
Telah jatuh tempo   1 - 30 hari           16,253,766                                                        17,570,269                                                   1 - 30 days      Overdue
                    1 - 60 hari            1,886,549                                                         4,315,553                                                   1 - 60 days
                    1 - 90 hari            2,748,176                                                         1,037,929                                                   1 - 90 days
                    1 - 180 hari          10,566,573                                                         2,148,170                                                  1 - 180 days
                    Umur                  31,455,064                                                        25,071,921                                                        Aging
Jatuh tempo         Umur                  31,455,064           ( 8,102,629 )           23,352,435           25,071,921          ( 7,651,601 )           17,420,320            Aging     Due status
Page 24
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry

Rincian piutang usaha berdasarkan rincian pihak                                                                                                                  Trade receivables by list of counterparty

                                                                          30 June 2023                                             31 December 2022

                                                                               Penyisihan                                                      Penyisihan
                               Nama pihak, piutang    Piutang usaha,                                                  Piutang usaha,
                                                                            penurunan nilai       Piutang usaha                             penurunan nilai         Piutang usaha
                                     usaha                 kotor                                                           kotor
                                                                             piutang usaha                                                   piutang usaha
                                                                              Allowance for                                                   Allowance for
                                Counterparty name,   Trade receivables,                                              Trade receivables,
                                                                           impairment of trade   Trade receivables                         impairment of trade     Trade receivables
                                 trade receivables         gross                                                           gross
                                                                               receivables                                                     receivables
Pihak ketiga   Pihak 1         PT JAYAMAS                                                                                                                                               Rank 1, counterparty   Third party
                                                            3,969,436                                                         601,904
                               GLOBALINDO
               Pihak 2         PT SURYA                                                                                                                                                 Rank 2, counterparty
                               PRATAMA                      2,934,959                                                            5,266
                               KERAMINDO
               Pihak 3         PT Dimas Pratama                                                                                                                                         Rank 3, counterparty
                                                            2,565,043                                                       2,565,043
                               Indah
               Pihak 4         PT KARYA                                                                                                                                                 Rank 4, counterparty
                               MANDIRI                      1,821,476                                                         448,125
                               KERAMINDO
               Pihak 5         PT CATUR MITRA                                                                                                                                           Rank 5, counterparty
                                                            1,286,180                                                       1,071,897
                               SEJATI SENTOSA
               Pihak 6         PT GRAHA                                                                                                                                                 Rank 6, counterparty
                                                            1,010,119                                                       2,845,276
                               PELANGI JAYA
               Pihak 7         PT QHOME                                                                                                                                                 Rank 7, counterparty
                                                            1,001,871                                                                  0
                               SUKSES ABADI
               Pihak 8         PT Citra Abadi                                                                                                                                           Rank 8, counterparty
                                                              792,849                                                         792,849
                               Mandiri
               Pihak 9         CV SUMBER INTI                                                                                                                                           Rank 9, counterparty
                                                              700,653                                                       6,084,158
                               MANDIRI
               Pihak 10        PT Kencana                                                                                                                                              Rank 10, counterparty
                                                              623,782                                                         623,782
                               Unggul Sukses
               Pihak lainnya   Others                     14,748,696                                                      10,033,621                                               Others, counterparty
               Rincian pihak                              31,455,064          ( 8,102,629 )           23,352,435          25,071,921          ( 7,651,601 )             17,420,320 List of counterparty
Page 25
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry

Pergerakan penurunan nilai piutang                          Movement of allowance for
usaha                                                   impairment of trade receivables
                                30 June 2023      31 December 2022
Penyisihan penurunan nilai                                                Allowance for impairment of
piutang usaha, awal periode           7,651,601           6,397,785      trade receivables, beginning
                                                                                                 period
Penambahan penyisihan                                                         Addition of allowance for
                                        451,028           1,253,816
penurunan nilai piutang usaha                                         impairment of trade receivables
Penyisihan penurunan nilai                                             Allowance for impairment of
piutang usaha, akhir periode          8,102,629           7,651,601        trade receivables, ending
                                                                                                period
Page 26
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 27
[1621000a] Notes to the financial statements - Notes Payable - General Industry
Page 28
[1621100] Notes to the financial statements - Notes Payable Interest Information - General Industry
Page 29
[1621110] Disclosure of Notes to the financial statements - Notes Payable - General Industry
Page 30
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                                  Notes for inventories
                                30 June 2023       31 December 2022
     Barang jadi                     13,077,803           12,636,537             Finished goods
     Barang dalam proses                      0            1,154,814            Work in process
     Bahan baku dan bahan                                               Raw and indirect material
                                      6,777,146            6,182,140
     pembantu
     Perlengkapan                     2,601,284            2,063,979                    Supplies
     Lainnya                            208,125              168,712           Other inventories
     Persediaan, kotor               22,664,358           22,206,182         Inventories, gross
     Cadangan penurunan nilai                                           Allowance for impairment
                                   ( 1,433,630 )        ( 1,433,630 )
     persediaan                                                                    of inventories
     Persediaan                      21,230,728           20,772,552                 Inventories
     Persediaan lancar               21,230,728           20,772,552          Current inventories

Mutasi cadangan penurunan nilai                                 Movement of allowance for
persediaan                                                       impairment of inventories
                                30 June 2023       31 December 2022
Saldo awal Penyisihan                                                       Allowance for Impairment of
                                      1,433,630            1,433,630
Penurunan Nilai Persediaan                                               Inventories, beginning balance
Saldo akhir Penyisihan                                                   Allowance for Impairment of
                                      1,433,630            1,433,630
Penurunan Nilai Persediaan                                                Inventories, ending balance
Page 31
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 32
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Page 33
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Page 34
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry
Page 35
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 36
[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            6,182,140         5,301,976         Beginning raw inventory
Pembelian bahan baku                 15,571,390                          Purchased raw inventory
Persediaan bahan baku akhir           5,279,708                              Ending raw inventory
Bahan baku yang digunakan            16,473,822                              Raw inventory used
Pengangkutan dan bongkar muat           693,688                        Freight and handling costs
Upah, tenaga kerja langsung           8,568,975                            Wages and direct labor
Depresiasi                            1,930,264                                       Depreciation
Perbaikan dan pemeliharaan            1,031,680                         Repairs and maintenance
Beban bahan bakar                    12,929,439                                     Fuel expenses
Biaya pabrikasi lainya                3,799,520                    Other manufacturing overhead
Jumlah biaya produksi                45,427,388                            Total production cost
Barang setengah jadi awal             1,154,814         3,339,425         Beginning wip inventory
Barang setengah jadi akhir            1,497,437                               Ending wip inventory
Harga pokok produksi                 45,084,765                    Cost of goods manufactured
Barang jadi awal                     12,545,405        17,624,139 Beginning finish goods inventory
Barang jadi akhir                    13,077,803                     Ending finish goods inventory
Beban pokok pendapatan                                                   Other cost of goods sold
                                      6,868,990
lainnya
Beban pokok penjualan dan                                              Cost of sales and revenue
                                     51,421,357        60,800,608
pendapatan
Page 37
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 38
[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     Total utang bank,       Utang bank, nilai dalam
                                                                                                                                      Total utang bank, kotor
                                                           mata uang asing                kotor                mata uang asing
                                                         Bank loan, amount in                                Bank loan, amount in
                                                                                  Total bank loans, gross                             Total bank loans, gross
                                                            foreign currency                                    foreign currency
Bank Rakyat Indonesia      IDR                                                                                                                                          IDR    Bank Rakyat Indonesia
                                                                 119,441,091
(Persero) Tbk                                                                                                                                                                            (Persero) Tbk
Bank Mandiri (Persero) Tbk IDR                                     41,745,928                                                                    5,317,364              IDR Bank Mandiri (Persero) Tbk
                           USD                                                                                          2,992,937               47,081,892             USD
                           Mata uang                                                                                                            52,399,256         Currency
Bank Rakyat Indonesia      IDR                                      5,860,000                                                                  125,301,091              IDR    Bank Rakyat Indonesia
Agroniaga Tbk              Mata uang                                                                                                           125,301,091         Currency             Agroniaga Tbk
Bank KB Bukopin Tbk        IDR                                     88,920,536                                                                   89,383,795              IDR      Bank KB Bukopin Tbk
                           Mata uang                                                                                                            89,383,795         Currency
Kreditur nama bank         Mata uang                                                                                                           267,084,142         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                                                                     255,967,555                                     267,084,142                         Total bank loans, gross
      Liabilitas jangka panjang yang jatuh tempo dalam satu                                                                                                         Current maturities of bank loans
                                                                                            183,216,299                                     225,490,104
      tahun atas utang bank
      Liabilitas jangka panjang atas utang bank                                               72,751,256                                      41,594,038                      Long-term bank loans
Page 39
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 40
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 41
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 42
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 43
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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