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Financial statement Text extracted IATA

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Page 1
Nomor Surat                         218-OJK/IATA-CSL/VII/2023
Nama Emiten                         PT MNC Energy Investments Tbk
Kode Emiten                         IATA
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 Bhakti       Pertambanga       Jakarta         2010        Beroperasi          119.038.267      PENUH        USD          99.33
       Coal             n Batubara
       Resources
 2     PT Bhakti         Investasi       Jakarta         2022        Beroperasi                16.837     PENUH         USD         99.99
       Migas            Minyak dan
       Resources           Gas
 3     PT Bhakti       Pertambanga       Jakarta         2022        Beroperasi                 7.082     PENUH         USD         99.92
       Nickel             n Nikel
       Resources
 4     PT MNC               Jasa         Jakarta         2014        Beroperasi            26.577.578     PENUH         USD         99.99
       Infrastruktur   Pertambanga
       Utama                n dan
                        Infrastruktur
 5     PT Global         Perawatan       Jakarta         2008        Beroperasi               274.254     PENUH         USD         86.94
       Maintenance        Pesawat
       Facility
 6     PT Indonesia      Angkutan        Jakarta         2021        Beroperasi             4.856.034     PENUH         USD         99.99
       Air Transport      Udara




      Dokumen ini merupakan dokumen resmi PT MNC Energy Investments Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara

                 elektronik. PT MNC Energy Investments 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 MNC Energy Investments                                 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                           IATA                                                      Entity code
Nomor identifikasi entitas             AA474                                   Entity identification number
Industri utama entitas                 Umum / General                                   Entity main industry
Standar akutansi yang dipilih          PSAK                                Selected accounting standards
Sektor                                 A. Energy                                                       Sector
Subsektor                              A1. Oil, Gas & Coal                                         Subsector
Industri                               A12. Coal                                                     Industry
Subindustri                            A121. Coal Production                                    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
                                       Pengembangan / Development
entitas tercatat                                                                                        listed
Apakah merupakan laporan keuangan                                     Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity      of an individual entity or a group of
entitas                                                                                               entities
Periode penyampaian laporan                                                  Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                        submissions
Tanggal awal periode berjalan          January 01, 2023                            Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                 Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                               Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                  Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                              Prior 2 year end date
Mata uang pelaporan                    Dollar Amerika / USD           Description of presentation currency
Kurs konversi pada tanggal pelaporan                                    Conversion rate at reporting date if
jika mata uang penyajian selain rupiah 15,026.00000                     presentation currency is other than
                                                                                                       rupiah
Pembulatan yang digunakan dalam                                         Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                    statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit          Type of report on financial statements
Jenis opini auditor                                                               Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                    Matters disclosed in
pendapat untuk penekanan atas suatu                                    emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                           paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                       Result of review engagement
Opini Hal Audit Utama                                                      Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                             Total Key Audit Matters
Paragraf Hal Audit Utama                                                     Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
laporan review                                                                                 review report
Auditor tahun berjalan                                                                 Current year auditor
Nama partner audit tahun berjalan                                       Name of current year audit signing
Page 3
                                                                                   partner
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor                                    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
                                         1,002,260             726,931
                                                                                      equivalents
     Piutang usaha                                                            Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                         2,774,882           5,579,782
          ketiga                                                                       parties
          Piutang usaha pihak                                              Trade receivables
                                         1,421,545             423,953
          berelasi                                                             related parties
     Piutang lainnya                                                          Other receivables
          Piutang lainnya pihak                                        Other receivables third
                                            39,391               5,764
          ketiga                                                                       parties
     Persediaan lancar                                                      Current inventories
          Persediaan lancar             18,218,734           9,740,871   Current inventories
     Biaya dibayar dimuka                                              Current prepaid expenses
                                         7,780,324           1,967,759
     lancar
     Jumlah aset lancar                 31,237,136          18,445,060     Total current assets
   Aset tidak lancar                                                           Non-current assets
     Piutang tidak lancar                                                    Other non-current
     lainnya                                                                        receivables
          Piutang tidak lancar                                             Other non-current
          lainnya pihak berelasi         7,188,616           3,949,803    receivables related
                                                                                      parties
      Biaya dibayar dimuka                                                  Non-current prepaid
                                        41,517,214          38,305,574
      tidak lancar                                                                     expenses
      Pajak dibayar dimuka                                             Non-current prepaid taxes
                                        12,188,211           5,797,441
      tidak lancar
      Aset pajak tangguhan               5,004,759           5,307,460       Deferred tax assets
      Aset tetap                                                             Property, plant, and
                                        34,960,777         35,212,913
                                                                                      equipment
       Aset eksplorasi dan                                            Exploration and evaluation
                                        56,139,803         52,614,984
       evaluasi                                                                            assets
       Beban tangguhan                                                        Deferred charges
          Beban tangguhan atas                                          Deferred charges on
          biaya pengelolaan dan                                           environmental and
                                         1,128,353          1,077,785
          reklamasi lingkungan                                                   reclamation
          hidup                                                                 expenditures
       Goodwill                          1,774,901          1,701,060                    Goodwill
       Aset tidak lancar                                                       Other non-current
                                        26,854,460         17,877,913
       non-keuangan lainnya                                                 non-financial assets
       Jumlah aset tidak lancar       186,757,094         161,844,933 Total non-current assets
   Jumlah aset                        217,994,230         180,289,993                  Total assets
Liabilitas dan ekuitas                                                           Liabilities and equity
   Liabilitas                                                                              Liabilities
       Liabilitas jangka pendek                                               Current liabilities
          Utang bank jangka                                            Short term bank loans
                                        10,391,987         13,329,573
          pendek
          Utang usaha                                                        Trade payables
              Utang usaha pihak                                            Trade payables
                                        33,144,775          20,258,485
              ketiga                                                          third parties
              Utang usaha pihak                                            Trade payables
Page 5
          berelasi                    16,394       928,384        related parties
      Utang lainnya                                                Other payables
          Utang lainnya pihak                                    Other payables
                                    5,514,059     2,533,280
          ketiga                                                     third parties
          Utang lainnya pihak                                    Other payables
                                    3,159,623     3,937,590
          berelasi                                                related parties
      Beban akrual jangka                                           Current accrued
                                     532,865       175,349
      pendek                                                               expenses
      Utang pajak                  23,049,907    14,859,919           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 finance lease
          tempo dalam satu          2,119,339     1,535,572            liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Jumlah liabilitas                                              Total current
                                   77,928,949    57,558,152
      jangka pendek                                                      liabilities
   Liabilitas jangka                                            Non-current liabilities
   panjang
      Utang pihak berelasi                                      Non-current due to
                                     200,962       235,393
      jangka panjang                                                related parties
      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       15,330,095    14,987,392               loans
          bank
          Liabilitas jangka                                   Long-term finance
          panjang atas                                           lease liabilities
                                     238,786       251,605
          liabilitas sewa
          pembiayaan
          Liabilitas jangka                                     Long-term other
          panjang atas              6,418,331     4,970,350         borrowings
          pinjaman lainnya
      Provisi jangka                                                   Non-current
      panjang                                                            provisions
          Provisi restorasi                                          Non-current
          dan rehabilitasi                                         provisions for
                                   10,586,584    10,518,062
          jangka panjang                                         restoration and
                                                                    rehabilitation
      Kewajiban imbalan                                                   Long-term
      pasca kerja jangka            2,356,032     2,281,839       post-employment
      panjang                                                    benefit obligations
      Liabilitas keuangan                                         Other non-current
                                    3,722,078    14,130,036
      jangka panjang lainnya                                      financial liabilities
      Jumlah liabilitas                                          Total non-current
                                   38,852,868    47,374,677
      jangka panjang                                                       liabilities
  Jumlah liabilitas               116,781,817   104,932,829             Total liabilities
Ekuitas                                                                                Equity
  Ekuitas yang                                                  Equity attributable to
  diatribusikan kepada                                        equity owners of parent
  pemilik entitas induk                                                              entity
      Saham biasa                 129,256,163   129,256,163         Common stocks
      Tambahan modal                                              Additional paid-in
                                  126,137,585   126,137,585
      disetor                                                                  capital
Page 6
      Cadangan lainnya        ( 131,944,728 )   ( 131,944,728 )         Other reserves
      Komponen ekuitas                                            Other components of
                                ( 6,998,923 )    ( 10,590,546 )
      lainnya                                                                    equity
      Saldo laba                                                   Retained earnings
      (akumulasi kerugian)                                                     (deficit)
          Saldo laba yang                                              Appropriated
          telah ditentukan           263,894           263,894    retained earnings
          penggunaannya
          Saldo laba yang                                           Unappropriated
          belum ditentukan     ( 15,640,872 )    ( 37,897,704 )   retained earnings
          penggunaannya
      Jumlah ekuitas yang                                              Total equity
      diatribusikan kepada                                    attributable to equity
                                101,073,119        75,224,664
      pemilik entitas induk                                        owners of parent
                                                                               entity
   Kepentingan                                                 Non-controlling interests
                                     139,294          132,500
   non-pengendali
   Jumlah ekuitas               101,212,413        75,357,164                  Total equity
Jumlah liabilitas dan                                             Total liabilities and equity
                                217,994,230       180,289,993
ekuitas
Page 7
[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
                                        100,539,526           83,647,789
usaha
Beban pokok penjualan dan                                                         Cost of sales and revenue
                                       ( 41,061,670 )      ( 25,207,596 )
pendapatan
Jumlah laba bruto                         59,477,856          58,440,193                  Total gross profit
Beban penjualan                        ( 27,716,620 )       ( 9,683,891 )                   Selling expenses
Beban umum dan administrasi                                                     General and administrative
                                        ( 4,226,395 )       ( 3,084,586 )
                                                                                                    expenses
Pendapatan keuangan                           28,093              32,352                     Finance income
Beban bunga dan keuangan                  ( 606,927 )         ( 752,297 )         Interest and finance costs
Keuntungan (kerugian) selisih                                                  Gains (losses) on changes in
                                              68,826          ( 764,974 )
kurs mata uang asing                                                                 foreign exchange rates
Pendapatan lainnya                         2,587,115             518,149                        Other income
Keuntungan (kerugian) lainnya                               ( 2,678,997 )               Other gains (losses)
Jumlah laba (rugi) sebelum                                                    Total profit (loss) before tax
                                          29,611,948          42,025,949
pajak penghasilan
Pendapatan (beban) pajak                ( 7,345,463 )      ( 10,156,087 )            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                    Total profit (loss) from
                                          22,266,485          31,869,862
yang dilanjutkan                                                                    continuing operations
Jumlah laba (rugi)                        22,266,485          31,869,862                  Total profit (loss)
Pendapatan komprehensif                                                    Other comprehensive income,
lainnya, setelah pajak                                                                               after tax
    Pendapatan komprehensif                                                      Other comprehensive
    lainnya yang tidak akan                                                    income that will not be
    direklasifikasi ke laba rugi,                                              reclassified to profit or
    setelah pajak                                                                          loss, after tax
        Pendapatan komprehensif                                               Other comprehensive
        lainnya atas pengukuran                                                             income for
        kembali kewajiban                  ( 70,909 )          ( 87,589 ) remeasurement of defined
        manfaat pasti, setelah                                            benefit obligation, after tax
        pajak
    Pendapatan komprehensif                                                    Other comprehensive
    lainnya yang akan                                                             income that may be
    direklasifikasi ke laba rugi,                                             reclassified to profit or
    setelah pajak                                                                        loss, after tax
        Keuntungan (kerugian)                                                     Gains (losses) on
        selisih kurs penjabaran,           3,659,672        ( 1,519,455 ) exchange differences on
        setelah pajak                                                          translation, after tax
    Jumlah pendapatan                                                     Total other comprehensive
    komprehensif lainnya,                  3,588,763        ( 1,607,044 )            income, after tax
    setelah pajak
Jumlah laba rugi komprehensif             25,855,248          30,262,818     Total comprehensive income
Laba (rugi) yang dapat                                                         Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                     Profit (loss) attributable to
                                          22,256,832          19,154,206
    diatribusikan ke entitas induk                                                            parent entity
    Laba (rugi) yang dapat                                                     Profit (loss) attributable to
    diatribusikan ke kepentingan                9,653         12,715,656        non-controlling interests
    non-pengendali
Laba rugi komprehensif yang                                                        Comprehensive income
dapat diatribusikan                                                                       attributable to
Page 8
  Laba rugi komprehensif yang                                     Comprehensive income
  dapat diatribusikan ke entitas   25,848,455   17,542,965    attributable to parent entity
  induk
  Laba rugi komprehensif yang                                    Comprehensive income
  dapat diatribusikan ke                6,793   12,719,853 attributable to non-controlling
  kepentingan non-pengendali                                                     interests
Laba (rugi) per saham                                            Earnings (loss) per share
  Laba per saham dasar                                        Basic earnings per share
  diatribusikan kepada                                             attributable to equity
  pemilik entitas induk                                    owners of the parent entity
      Laba (rugi) per saham                                 Basic earnings (loss) per
      dasar dari operasi yang        0.00088       0.00119      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
                                                                                                                                           Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal                                Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa                                    Cadangan lainnya                                ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                          disetor                                     ekuitas lainnya                                                                                    non-pengendali
                                                                                                                                             penggunaannya            penggunaannya              entitas induk
                                                                                                                    Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital    Other reserves                                                                                                       Non-controlling interests   Equity
                                                                                                                     equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                                      Equity position
  Saldo awal periode sebelum penyajian kembali       129,256,163             126,137,585          ( 131,944,728 )        ( 10,590,546 )                 263,894           ( 37,897,704 )              75,224,664                     132,500        75,357,165   Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                       129,256,163             126,137,585          ( 131,944,728 )        ( 10,590,546 )                 263,894           ( 37,897,704 )              75,224,664                     132,500        75,357,165         Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                22,256,832               22,256,832                        9,653       22,266,485                                        Profit (loss)
  Pendapatan komprehensif lainnya                                                                                            3,591,623                                                                 3,591,623                     ( 2,860 )       3,588,763                       Other comprehensive income
  Posisi ekuitas, akhir periode                      129,256,163             126,137,585          ( 131,944,728 )         ( 6,998,923 )                 263,894           ( 15,640,872 )             101,073,119                     139,294       101,212,413                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
                                                                                                                                            Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal                                 Komponen transaksi                                                                                                         Kepentingan
                                                 Saham biasa                                    Cadangan lainnya                                 ditentukan               ditentukan          diatribusikan kepada     Proforma ekuitas                                  Ekuitas
                                                                          disetor                                      ekuitas lainnya                                                                                                         non-pengendali
                                                                                                                                              penggunaannya            penggunaannya              entitas induk
                                                                                                                     Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital    Other reserves                                                                                                         Proforma equity     Non-controlling interests     Equity
                                                                                                                      equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                                                                  Equity position
  Saldo awal periode sebelum penyajian kembali        81,725,166                2,618,931          ( 138,361,420 )             2,735,715                 263,894           ( 68,944,746 )          ( 119,962,460 )                                       9,599,714      ( 110,362,746 )    Balance before restatement at beginning of period
  Penyesuaian                                                                                                                                                                                                                                                                                                                   Adjustments
      Penyesuaian lainnya                                                                            138,361,420           ( 2,194,133 )                                     ( 2,689,914 )            133,477,373              2,502,524                  968,403         136,948,300                                  Other adjustments
  Posisi ekuitas, awal periode                        81,725,166                2,618,931                                       541,582                  263,894           ( 71,634,660 )               13,514,913             2,502,524               10,568,117           26,585,554           Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                  19,154,206               19,154,206                                     12,715,656           31,869,862                                            Profit (loss)
  Pendapatan komprehensif lainnya                                                                                          ( 1,611,241 )                                                              ( 1,611,241 )                                         4,197         ( 1,607,044 )                        Other comprehensive income
  Pembentukan cadangan umum                                                                                                ( 2,126,797 )                                     ( 3,425,951 )            ( 5,552,748 )            5,552,748                                                                      Allocation for general reserves
  Transaksi ekuitas lainnya                                                                        ( 131,944,728 )                                                                                 ( 131,944,728 )          ( 8,055,272 )                               ( 140,000,000 )                            Other equity transactions
  Posisi ekuitas, akhir periode                       81,725,166                2,618,931          ( 131,944,728 )         ( 3,196,456 )                 263,894           ( 55,906,405 )          ( 106,439,598 )                                     23,287,970         ( 83,151,628 )                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
                                     102,346,834          74,297,124
       pelanggan
   Pembayaran kas dari                                                     Cash payments from
   aktivitas operasi                                                        operating activities
       Pembayaran kepada                                              Payments to suppliers for
       pemasok atas barang dan      ( 93,577,439 )     ( 63,996,528 )     goods and services
       jasa
       Pembayaran gaji dan                                            Payments for salaries and
                                     ( 2,139,421 )      ( 1,647,722 )
       tunjangan                                                                     allowances
   Kas diperoleh dari                                                 Cash generated from (used
                                        6,629,974          8,652,874
   (digunakan untuk) operasi                                                        in) operations
   Penerimaan bunga dari                                                    Interests received from
                                           28,093             32,352
   aktivitas operasi                                                             operating activities
   Penerimaan pengembalian                                            Income taxes refunded (paid)
   (pembayaran) pajak                                                      from operating activities
                                     ( 1,533,702 )      ( 1,407,665 )
   penghasilan dari aktivitas
   operasi
   Jumlah arus kas bersih                                                     Total net cash flows
   yang diperoleh dari                                                     received from (used in)
                                        5,124,365          7,277,561
   (digunakan untuk) aktivitas                                                 operating activities
   operasi
Arus kas dari aktivitas                                                     Cash flows from investing
investasi                                                                                      activities
   Penerimaan dari penjualan                                               Proceeds from disposal of
                                                 0         1,454,545
   aset tetap                                                          property, plant and equipment
   Pembayaran untuk perolehan                                             Payments for acquisition of
                                        ( 15,335 )           ( 3,081 )
   aset tetap                                                          property, plant and equipment
   Pembayaran untuk perolehan                                             Payments for acquisition of
   aset eksplorasi dan evaluasi      ( 3,524,819 )     ( 13,133,082 )      exploration and evaluation
                                                                                               assets
   Jumlah arus kas bersih                                                       Total net cash flows
   yang diperoleh dari                                                      received from (used in)
                                     ( 3,540,154 )     ( 11,681,618 )
   (digunakan untuk) aktivitas                                                   investing activities
   investasi
Arus kas dari aktivitas                                                    Cash flows from financing
pendanaan                                                                                    activities
   Penerimaan pinjaman bank                               13,469,828      Proceeds from bank loans
   Pembayaran pinjaman bank                               ( 610,029 )       Payments of bank loans
   Pembayaran utang                                                          Payments of consumer
                                       ( 121,587 )          ( 95,874 )
   pembiayaan konsumen                                                           financing payables
   Pembayaran pinjaman                                                 Payments of other borrowings
                                        2,980,779       ( 3,224,521 )
   lainnya
   Pembayaran utang pihak                                               Payments of due to related
                                     ( 3,238,813 )      ( 2,396,023 )
   berelasi                                                                                  parties
   Pembayaran bunga dari                                              Interests paid from financing
                                       ( 606,927 )        ( 752,297 )
   aktivitas pendanaan                                                                     activities
   Penerimaan (pengeluaran)                                           Other cash inflows (outflows)
   kas lainnya dari aktivitas          ( 322,334 )        ( 394,746 )      from financing activities
   pendanaan
   Jumlah arus kas bersih                                                      Total net cash flows
Page 12
   yang diperoleh dari           ( 1,308,882 )   5,996,338      received from (used in)
   (digunakan untuk) aktivitas                                      financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                 Total net increase (decrease)
                                     275,329     1,592,281
bersih kas dan setara kas                                   in cash and cash equivalents
Kas dan setara kas arus kas,                               Cash and cash equivalents cash
                                     726,931     1,683,054
awal periode                                                  flows, beginning of the period
Kas dan setara kas arus kas,                                   Cash and cash equivalents
                                   1,002,260     3,275,335
akhir periode                                               cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry


Kebijakan akuntansi signifikan                                                                                                                   Significant accounting policies
                                                                                   30 June 2023
Dasar penyusunan laporan keuangan     Laporan keuangan konsolidasian menggabungkan laporan keuangan Perseroan dan entitas (termasuk           Basis of preparation of consolidated financial
konsolidasian                         entitas terstruktur) yang dikendalikan oleh Perseroan dan entitas anak . Pengendalian tercapai dimana                                     statements
                                      Perseroan memiliki kekuasaan atas investee; eksposur atau hak atas imbal hasil variabel dari
                                      keterlibatannya dengan investee; dan kemampuan untuk menggunakan kekuasaannya atas investee
                                      untuk mempengaruhi jumlah imbal hasil investor.

Prinsip-prinsip konsolidasi           Laporan keuangan konsolidasian menggabungkan laporan keuangan Perseroan dan entitas (termasuk                             Principles of consolidation
                                      entitas terstruktur) yang dikendalikan oleh Perseroan dan entitas anak . Pengendalian tercapai dimana
                                      Perseroan memiliki kekuasaan atas investee; eksposur atau hak atas imbal hasil variabel dari
                                      keterlibatannya dengan investee; dan kemampuan untuk menggunakan kekuasaannya atas investee
                                      untuk mempengaruhi jumlah imbal hasil investor.

Kas dan setara kas                    Kas dan setara kas mencakup kas, bank dan investasi jangka pendek yang jatuh tempo dalam waktu                            Cash and cash equivalents
                                      tiga bulan atau kurang sejak tanggal perolehan.




Piutang usaha dan piutang lain-lain   Piutang usaha, piutang lain-lain merupakan asset keuaangan yang diklasifikasikan sebagai biaya                           Trade and other receivables
                                      perolehan diamortisasi, yang diukur dengan menggunakan metode suku bunga efektif dikurangi
                                      penurunan nilai.




Aset tetap                            Perseroan menetapkan model biaya sebagai kebijakan akuntansi aset tetap. Aset tetap dinyatakan                                           Fixed assets
                                      sebesar biaya perolehan dikurangi akumulasi penyusutan dan rugi penurunan nilai. Penyusutan
                                      dihitung dengan menggunakan metode garis lurus (straight-line method) berdasarkan taksiran masa
                                      manfaat ekonomis aset tetap
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           Revaluasi aset tetap      Aset tetap, akhir periode
                                                           Property, plant, and
                                                                                    Addition in property, plant,   Revaluation of property,     Property, plant, and
                                                          equipment, beginning
                                                                                          and equipment             plant, and equipment       equipment, end period
                                                                  period
Nilai perolehan, kotor   Tanah, dimiliki langsung                   12,621,414                                                   703,599                 13,325,013         Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                      Building and leasehold
                                                                    11,308,358                                                   580,561                 11,888,919
                         dimiliki langsung                                                                                                                          improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                                                Machinery and equipment,
                                                                     5,057,154                         15,335                    549,959                  5,622,448
                         langsung                                                                                                                                                  directly owned
                         Kendaraan bermotor, dimiliki                                                                                                                     Motor vehicle, directly
                                                                        794,202                                                    13,840                   808,042
                         langsung                                                                                                                                                           owned
                         Pesawat, dimiliki langsung                 15,392,430                                                   568,984                 15,961,414      Aircraft, directly owned
                         Dimiliki langsung                          45,173,558                         15,335                  2,416,943                 47,605,836              Directly owned
                         Mesin, aset hak guna                                                                                                                            Machinery, right of use
                                                                     1,218,764                       806,777                    ( 21,898 )                2,003,643
                                                                                                                                                                                            assets
                         Kendaraan bermotor, aset                                                                                                                     Motor vehicle, rights of use
                                                                        113,106                                                  ( 1,762 )                  111,344
                         hak guna                                                                                                                                                           assets
                         Aset hak guna                               1,331,870                       806,777                    ( 23,660 )                2,114,987         Right of use assets
                         Bangunan, dalam                                                                                                                                  Building, assets under
                                                                        207,941                                                  309,796                    517,737
                         penyelesaian                                                                                                                                                 construction
                         Aset dalam penyelesaian                        207,941                                                  309,796                    517,737 Assets under construction
                         Aset tetap                                                                                                                                        Property, plant, and
                                                                    46,713,369                       822,112                   2,703,079                 50,238,560
                                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                      Building and leasehold             Carrying amount,
                                                                        700,962                      179,900                     872,357                  1,753,219
                         dimiliki langsung                                                                                                                          improvement, directly owned      accumulated depreciation
                         Mesin dan peralatan, dimiliki                                                                                                                Machinery and equipment,
                                                                     2,228,085                         32,571                 ( 660,152 )                 1,620,205
                         langsung                                                                                                                                                  directly owned
                         Kendaraan bermotor, dimiliki                                                                                                                     Motor vehicle, directly
                                                                        708,096                        38,873                    ( 8,570 )                  738,399
                         langsung                                                                                                                                                           owned
                         Pesawat, dimiliki langsung                  6,132,067                       769,853                   3,378,731                 10,280,651      Aircraft, directly owned
                         Peralatan Teknikal, dimiliki                                                                                                                     Technical Equipment,
                                                                     1,058,485                          4,131                 ( 864,328 )                   198,288
                         langsung                                                                                                                                                  directly owned
                         Dimiliki langsung                          10,827,695                    1,025,328                    2,718,038                 14,571,061              Directly owned
                         Mesin, aset hak guna                                                                                                                            Machinery, right of use
Page 15
                                               539,954      32,963                  572,917                         assets
                  Kendaraan bermotor, aset                                                     Motor vehicle, rights of use
                                               132,807         998                  133,805
                  hak guna                                                                                          assets
                  Aset hak guna                672,761      33,961                  706,722          Right of use assets
                  Aset tetap                                                                        Property, plant, and
                                             11,500,456   1,059,289   2,718,038   15,277,783
                                                                                                               equipment
Nilai perolehan   Aset tetap                                                                        Property, plant, and      Carrying amount
                                             35,212,913                           34,960,777
                                                                                                               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
                                                                                                                     Penjabaran
                                                                                                                                       Entitas anak                            Penurunan
                                   Aset tetap, awal    Penambahan          Pengurangan       Reklasifikasi aset        laporan                            Revaluasi aset                      Aset tetap, akhir
                                                                                                                                        baru aset                             (pemulihan)
                                      periode           aset tetap          aset tetap             tetap            keuangan aset                             tetap                               periode
                                                                                                                                           tetap                             nilai aset tetap
                                                                                                                         tetap
                                                                                                                      Translation           New                                Impairment
                                    Property, plant,     Addition in       Disposals in      Reclassifications of                                         Revaluation of                        Property, plant,
                                                                                                                     adjustment in     subsidiaries in                        (recovery) of
                                   and equipment,      property, plant,   property, plant,   property, plant, and                                         property, plant,                      and equipment,
                                                                                                                    property, plant,   property, plant,                      property, plant,
                                   beginning period    and equipment      and equipment          equipment                                                and equipment                           end period
                                                                                                                    and equipment      and equipment                         and equipment
Nilai        Tanah, dimiliki                                                                                                                                                                                         Land, directly         Carrying
                                      14,708,136          1,808,949                                                 ( 3,895,671 )                                                                 12,621,414
perolehan,   langsung                                                                                                                                                                                                        owned      amount, gross
kotor        Bangunan dan                                                                                                                                                                                             Building and
             fasilitasnya,                                                                                                                                                                                               leasehold
                                      12,874,481               93,713                                               ( 1,659,836 )                                                                 11,308,358
             dimiliki langsung                                                                                                                                                                                       improvement,
                                                                                                                                                                                                                    directly owned
             Mesin dan                                                                                                                                                                                              Machinery and
             peralatan, dimiliki       4,440,498                4,941                                                     611,715                                                                   5,057,154           equipment,
             langsung                                                                                                                                                                                               directly owned
             Kendaraan                                                                                                                                                                                              Motor vehicle,
             bermotor, dimiliki        1,126,204                                                                       ( 332,002 )                                                                    794,202       directly owned
             langsung
             Pesawat, dimiliki                                                                                                                                                                                     Aircraft, directly
                                      40,747,288                          ( 18,364,214 )                            ( 6,990,644 )                                                                 15,392,430
             langsung                                                                                                                                                                                                        owned
             Peralatan                                                                                                                                                                                                   Technical
             Teknikal, dimiliki        2,221,051                             ( 303,408 )                            ( 1,917,643 )                                                                                      Equipment,
             langsung                                                                                                                                                                                               directly owned
             Dimiliki                                                                                                                                                                                              Directly owned
                                      76,117,658          1,907,603 ( 18,667,622 )                             0 ( 14,184,081 )                      0                  0                         45,173,558
             langsung
             Mesin, aset hak                                                                                                                                                                                       Machinery, right
                                          577,441            641,323                                                                                                                                1,218,764
             guna                                                                                                                                                                                                    of use assets
             Kendaraan                                                                                                                                                                                              Motor vehicle,
             bermotor, aset               113,106                                                                                                                                                     113,106         rights of use
             hak guna                                                                                                                                                                                                        assets
             Aset hak guna                                                                                                                                                                                           Right of use
                                          690,547            641,323                  (0)                      0                   0                 0                  0               (0)         1,331,870
                                                                                                                                                                                                                            assets
             Bangunan, dalam                                                                                                                                                                                       Building, assets
             penyelesaian                 246,968                                                                       ( 39,027 )                                                                    207,941                 under
Page 17
                                                                                                                                construction
               Aset dalam                                                                                                    Assets under
                                       246,968            0           (0)    0     ( 39,027 )   0   0           207,941
               penyelesaian                                                                                                   construction
               Aset tetap                                                                                                  Property, plant,
                                     77,055,173   2,548,926 ( 18,667,622 )   0 ( 14,223,108 )   0   0         46,713,369
                                                                                                                           and equipment
Akumulasi      Bangunan dan                                                                                                    Building and         Carrying
depresiasi     fasilitasnya,                                                                                                      leasehold         amount,
                                       173,116     719,599                        ( 191,753 )                   700,962
               dimiliki langsung                                                                                              improvement,      accumulated
                                                                                                                             directly owned     depreciation
               Mesin dan                                                                                                    Machinery and
               peralatan, dimiliki    2,717,955    130,285                        ( 620,155 )                  2,228,085         equipment,
               langsung                                                                                                      directly owned
               Kendaraan                                                                                                     Motor vehicle,
               bermotor, dimiliki      836,872     155,492                        ( 284,268 )                   708,096      directly owned
               langsung
               Pesawat, dimiliki                                                                                           Aircraft, directly
                                     19,839,915   1,818,531 ( 16,426,764 )           900,385                   6,132,067
               langsung                                                                                                              owned
               Peralatan                                                                                                         Technical
               Teknikal, dimiliki     1,887,350     16,524     ( 302,567 )        ( 542,822 )                  1,058,485       Equipment,
               langsung                                                                                                     directly owned
               Dimiliki                                                                                                    Directly owned
                                     25,455,208   2,840,431 ( 16,729,331 )   0    ( 738,613 )   0   0         10,827,695
               langsung
               Mesin, aset hak                                                                                             Machinery, right
                                       506,991      32,963                                                      539,954
               guna                                                                                                           of use assets
               Kendaraan                                                                                                     Motor vehicle,
               bermotor, aset          131,809         998                                                      132,807        rights of use
               hak guna                                                                                                              assets
               Aset hak guna                                                                                                  Right of use
                                       638,800      33,961            (0)    0             0    0   0   (0)     672,761
                                                                                                                                     assets
               Aset dalam                                                                                                    Assets under
                                             0            0           (0)    0             0    0   0   (0)           0
               penyelesaian                                                                                                  construction
               Aset tetap                                                                                                  Property, plant,
                                     26,094,008   2,874,392 ( 16,729,331 )   0    ( 738,613 )   0   0         11,500,456
                                                                                                                           and equipment
Nilai perolehan Aset tetap                                                                                                 Property, plant, Carrying amount
                                     50,961,165                                                               35,212,913
                                                                                                                           and equipment
Page 18
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 19
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                              Notes for inventories
                               30 June 2023      31 December 2022
     Suku cadang                     2,465,232           3,291,477               Spareparts
     Batubara                        4,847,128           2,387,232                      Coal
     Barang dalam perjalanan        10,906,374           4,062,162     Inventories in transit
     Persediaan, kotor              18,218,734           9,740,871      Inventories, gross
     Persediaan lancar              18,218,734           9,740,871       Current inventories
Page 20
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 21
[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        41,061,670        25,207,596         Beginning raw inventory
Bahan baku yang digunakan         41,061,670        25,207,596            Raw inventory used
Jumlah biaya produksi             41,061,670        25,207,596          Total production cost
Harga pokok produksi              41,061,670        25,207,596   Cost of goods manufactured
Beban pokok penjualan dan                                          Cost of sales and revenue
                                  41,061,670        25,207,596
pendapatan
Page 22
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 23
[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 Mayapada                USD                                                        8,994,410                                           3,178,437           USD              Bank Mayapada
Internasional Tbk            Mata uang                                                  8,994,410                                           3,178,437       Currency            Internasional Tbk
Bank lokal lainnya           USD                                                        6,335,685                                          11,808,955           USD            Other local banks
                             Mata uang                                                  6,335,685                                          11,808,955       Currency
Kreditur nama bank           Mata uang                                                 15,330,095                                          14,987,392       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                                                                 15,330,095                                      14,987,392                        Total bank loans, gross
      Liabilitas jangka panjang atas utang bank                                         15,330,095                                      14,987,392                     Long-term bank loans
Page 24
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 25
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 26
[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 Mayapada         USD                                                  8,994,410                                       9,165,819            USD          Bank Mayapada
Internasional Tbk     Mata uang                                            8,994,410                                       9,165,819        Currency        Internasional Tbk
Bank KB Bukopin Tbk   USD                                                    732,064                                       3,528,066            USD     Bank KB Bukopin Tbk
                      Mata uang                                              732,064                                       3,528,066        Currency
Bank lokal lainnya    USD                                                    665,513                                         635,688            USD        Other local banks
                      Mata uang                                              665,513                                         635,688        Currency
Kreditur nama bank    Mata uang                                           10,391,987                                      13,329,573        Currency     Creditor bank name
Page 27
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 28
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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