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Financial statement Text extracted PTIS

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Page 1
Nomor Surat                        075/PTIS-OJK&IDX/VII/2023
Nama Emiten                        Indo Straits Tbk
Kode Emiten                        PTIS
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 Pelayaran    Pelayaran         Jakarta          2011           Aktif              31.818.889     PENUH       USD         99.99
      Straits        dalam negeri
      Perdana
 2    PT Straits         Jasa           Jakarta          2021           Aktif              12.854.028     PENUH       USD          99.0
      Mining          kontraktor
      Services         tambang




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

                                    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                         Indo Straits Tbk                                              Entity name
Penjelasan perubahan nama dari akhir                                     Explanation of change in name from
periode laporan sebelumnya                                                 the end of the preceding reporting
                                                                                                          period
Kode entitas                           PTIS                                                         Entity code
Nomor identifikasi entitas             AA590                                      Entity identification number
Industri utama entitas                 Infrastruktur / Infrastructure                      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                            A122. Coal Distribution                                     Subindustry
Informasi pemegang saham                                                  Controlling shareholder information
                                       Foreign Corporation
pengendali
Jenis entitas                          Foreign Company                                            Type of entity
Jenis efek yang dicatatkan             Saham / Stock                                   Type of listed securities
Jenis papan perdagangan tempat                                            Type of board on which the entity is
                                       Utama / Main
entitas tercatat                                                                                           listed
Apakah merupakan laporan keuangan                                        Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity         of an individual entity or a group of
entitas                                                                                                  entities
Periode penyampaian laporan                                                     Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                           submissions
Tanggal awal periode berjalan          January 01, 2023                               Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                   Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                    Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                  Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                     Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                 Prior 2 year end date
Mata uang pelaporan                    Dollar Amerika / USD              Description of presentation currency
Kurs konversi pada tanggal pelaporan                                       Conversion rate at reporting date if
jika mata uang penyajian selain rupiah 14,987.00000                        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               Tidak / No                                Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                                Total Key Audit Matters
Paragraf Hal Audit Utama                                                        Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                          Date of auditor's opinion or result of
laporan review                                                                                    review report
Auditor tahun berjalan                                                                    Current year auditor
Nama partner audit tahun berjalan                                          Name of current year audit signing
                                                                                                        partner
Lama tahun penugasan partner yang                                           Number of years served as audit
Page 3
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
[3210000] Statement of financial position presented using current and
non-current - Infrastructure 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
                                          2,448,366             891,336
                                                                                       equivalents
     Piutang usaha                                                             Trade receivables
          Piutang usaha pihak                                           Trade receivables third
                                          3,752,946           5,318,127
          ketiga                                                                        parties
     Piutang lainnya                                                           Other receivables
          Piutang lainnya pihak                                         Other receivables third
                                            339,111             877,747
          ketiga                                                                        parties
          Piutang lainnya pihak                                              Other receivables
                                          4,430,084             958,472
          berelasi                                                              related parties
     Persediaan lancar                                                       Current inventories
          Persediaan lancar                  56,748             145,245   Current inventories
     Biaya dibayar dimuka                                               Current prepaid expenses
                                            100,949              48,082
     lancar
     Pajak dibayar dimuka                                                     Current prepaid taxes
                                          1,567,729           1,210,813
     lancar
     Jumlah aset lancar                  12,695,933           9,449,822     Total current assets
   Aset tidak lancar                                                              Non-current assets
     Aset keuangan tidak                                                   Non-current financial
     lancar                                                                                   assets
          Aset keuangan tidak                                                Non-current other
                                            147,597             112,622
          lancar lainnya                                                        financial assets
     Aset pajak tangguhan                    40,936              40,936        Deferred tax assets
     Properti investasi                     457,021             457,021     Investment properties
     Aset tetap                                                                Property, plant, and
                                         27,193,496          31,186,533
                                                                                         equipment
       Goodwill                             324,280             324,280                     Goodwill
       Aset tidak lancar                                                          Other non-current
                                             90,564             132,365
       non-keuangan lainnya                                                   non-financial assets
       Jumlah aset tidak lancar          28,253,894          32,253,757 Total non-current assets
   Jumlah aset                           40,949,827          41,703,579                   Total assets
Liabilitas dan ekuitas                                                              Liabilities and equity
   Liabilitas                                                                                 Liabilities
       Liabilitas jangka pendek                                                  Current liabilities
          Utang bank jangka                                              Short term bank loans
                                                                370,712
          pendek
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                              Trade payables
                                          1,448,533             590,415
              ketiga                                                            third parties
          Utang lainnya                                                        Other payables
              Utang lainnya pihak                                            Other payables
                                          2,361,169             913,920
              ketiga                                                            third parties
          Beban akrual jangka                                                  Current accrued
                                             79,618             248,707
          pendek                                                                      expenses
          Utang pajak                       586,812                5,155         Taxes payable
          Jumlah liabilitas                                                       Total current
                                          4,476,132           2,128,909
          jangka pendek                                                               liabilities
       Liabilitas jangka                                                    Non-current liabilities
Page 5
  panjang
      Utang pihak berelasi                                   Non-current due to
                               14,673,325    14,760,041
      jangka panjang                                               related parties
      Utang pemegang                                         Non-current due to
                                              4,820,000
      saham jangka panjang                                           stockholders
      Provisi jangka                                                 Non-current
      panjang                                                         provisions
          Provisi jangka                                   Other non-current
                                   15,514
          panjang lainnya                                           provisions
      Kewajiban imbalan                                                 Long-term
      pasca kerja jangka         388,412       388,413         post-employment
      panjang                                                 benefit obligations
      Liabilitas keuangan                                     Other non-current
                                   49,030        48,421
      jangka panjang lainnya                                   financial liabilities
      Jumlah liabilitas                                      Total non-current
                               15,126,281    20,016,875
      jangka panjang                                                    liabilities
  Jumlah liabilitas            19,602,413    22,145,784              Total liabilities
Ekuitas                                                                             Equity
  Ekuitas yang                                               Equity attributable to
  diatribusikan kepada                                    equity owners of parent
  pemilik entitas induk                                                           entity
      Saham biasa               7,081,921     7,081,921          Common stocks
      Tambahan modal                                           Additional paid-in
                                9,357,214     9,357,214
      disetor                                                               capital
      Komponen ekuitas                                     Other components of
                                1,660,467     1,621,567
      lainnya                                                               equity
      Saldo laba                                            Retained earnings
      (akumulasi kerugian)                                                (deficit)
          Saldo laba yang                                        Appropriated
          telah ditentukan       310,000       310,000     retained earnings
          penggunaannya
          Saldo laba yang                                    Unappropriated
          belum ditentukan      3,333,803     1,169,806    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                        Total equity
      diatribusikan kepada                              attributable to equity
                               21,743,405    19,540,508
      pemilik entitas induk                                  owners of parent
                                                                         entity
   Kepentingan                                           Non-controlling interests
                               ( 395,991 )       17,287
   non-pengendali
   Jumlah ekuitas              21,347,414    19,557,795                 Total equity
Jumlah liabilitas dan                                      Total liabilities and equity
                               40,949,827    41,703,579
ekuitas
Page 6
[3311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - Infrastructure 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
                                           5,955,704           9,357,047
usaha
Beban pokok penjualan dan                                                          Cost of sales and revenue
                                        ( 5,117,264 )       ( 7,140,906 )
pendapatan
Jumlah laba bruto                            838,440           2,216,141                   Total gross profit
Beban penjualan                           ( 353,302 )         ( 471,570 )                     Selling expenses
Beban umum dan administrasi                                                       General and administrative
                                        ( 1,228,450 )       ( 1,240,607 )
                                                                                                      expenses
Pendapatan keuangan                           23,046                4,058                      Finance income
Beban bunga dan keuangan                  ( 327,867 )         ( 205,955 )          Interest and finance costs
Beban lainnya                                                   ( 69,475 )                     Other expenses
Keuntungan (kerugian) lainnya              3,212,011                                     Other gains (losses)
Jumlah laba (rugi) sebelum                                                      Total profit (loss) before tax
                                           2,163,878             232,592
pajak penghasilan
Pendapatan (beban) pajak                  ( 789,823 )                                Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                    Total profit (loss) from
                                           1,374,055             232,592
yang dilanjutkan                                                                    continuing operations
Jumlah laba (rugi)                         1,374,055             232,592                 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
        Jumlah pendapatan                                                                Total other
        komprehensif lainnya                                               comprehensive income
        yang tidak akan                             0                  0             that will not be
        direklasifikasi ke laba                                            reclassified to profit or
        rugi, setelah pajak                                                           loss, after tax
    Pendapatan komprehensif                                                     Other comprehensive
    lainnya yang akan                                                              income that may be
    direklasifikasi ke laba rugi,                                             reclassified to profit or
    setelah pajak                                                                         loss, after tax
        Jumlah pendapatan                                                                Total other
        komprehensif lainnya                                               comprehensive income
        yang akan direklasifikasi                   0                  0 that may be reclassified
        ke laba rugi, setelah                                            to profit or loss, after tax
        pajak
    Jumlah pendapatan                                                         Total other comprehensive
    komprehensif lainnya,                           0                     0             income, after tax
    setelah pajak
Jumlah laba rugi komprehensif              1,374,055             232,592      Total comprehensive income
Laba (rugi) yang dapat                                                          Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                      Profit (loss) attributable to
                                           1,363,889             232,372
    diatribusikan ke entitas induk                                                             parent entity
    Laba (rugi) yang dapat                                                      Profit (loss) attributable to
    diatribusikan ke kepentingan              10,166                    220      non-controlling interests
    non-pengendali
Laba rugi komprehensif yang                                                         Comprehensive income
dapat diatribusikan                                                                        attributable to
Page 7
  Laba rugi komprehensif yang                                 Comprehensive income
  dapat diatribusikan ke entitas   1,363,889   232,372    attributable to parent entity
  induk
  Laba rugi komprehensif yang                                Comprehensive income
  dapat diatribusikan ke             10,166        220 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       0.00248    0.00042      share from continuing
      dilanjutkan                                                       operations
Page 8
[3410000] Statement of changes in equity - Infrastructure 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                                                                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                                                                                                     Non-controlling interests   Equity
                                                                                                 equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                  Equity position
  Saldo awal periode sebelum penyajian kembali         7,081,921               9,357,214                 1,621,567                  310,000                1,169,806              19,540,508                      17,287        19,557,795   Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                         7,081,921               9,357,214                 1,621,567                  310,000                1,169,806              19,540,508                      17,287        19,557,795         Equity position, beginning of the period
  Laba (rugi)                                                                                                                                              1,363,889               1,363,889                      10,166         1,374,055                                        Profit (loss)
  Transaksi ekuitas lainnya                                                                                 38,900                                           800,108                 839,008                  ( 423,444 )          415,564                          Other equity transactions
  Posisi ekuitas, akhir periode                        7,081,921               9,357,214                 1,660,467                  310,000                3,333,803              21,743,405                  ( 395,991 )       21,347,414                Equity position, end of the period
Page 9
[3410000] Statement of changes in equity - Infrastructure 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                                                                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                                                                                                     Non-controlling interests   Equity
                                                                                                 equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                  Equity position
  Saldo awal periode sebelum penyajian kembali         7,081,921               9,357,214                 1,621,567                  310,000             ( 1,559,493 )             16,811,209                        9,666       16,820,875   Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                         7,081,921               9,357,214                 1,621,567                  310,000             ( 1,559,493 )             16,811,209                        9,666       16,820,875         Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                232,372                 232,372                          220          232,592                                        Profit (loss)
  Posisi ekuitas, akhir periode                        7,081,921               9,357,214                 1,621,567                  310,000             ( 1,327,121 )             17,043,581                        9,886       17,053,467                Equity position, end of the period
Page 10
[3510000] Statement of cash flows, direct method - Infrastructure 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
                                        7,520,885          5,982,061
       pelanggan
   Pembayaran kas dari                                                     Cash payments from
   aktivitas operasi                                                        operating activities
       Pembayaran kepada                                              Payments to suppliers for
       pemasok atas barang dan       ( 6,645,068 )      ( 4,599,117 )     goods and services
       jasa
       Pembayaran gaji dan                                            Payments for salaries and
                                       ( 774,635 )        ( 702,354 )
       tunjangan                                                                      allowances
   Kas diperoleh dari                                                 Cash generated from (used
                                          101,182            680,590
   (digunakan untuk) operasi                                                         in) operations
   Pembayaran bunga dari                                               Interests paid from operating
                                       ( 329,630 )         ( 89,136 )
   aktivitas operasi                                                                        activities
   Penerimaan pengembalian                                            Income taxes refunded (paid)
   (pembayaran) pajak                                                       from operating activities
                                       ( 581,657 )         ( 32,918 )
   penghasilan dari aktivitas
   operasi
   Jumlah arus kas bersih                                                     Total net cash flows
   yang diperoleh dari                                                     received from (used in)
                                       ( 810,105 )           558,536
   (digunakan untuk) aktivitas                                                 operating activities
   operasi
Arus kas dari aktivitas                                                    Cash flows from investing
investasi                                                                                    activities
   Penerimaan dari penjualan                                              Proceeds from disposal of
                                       12,500,000
   aset tetap                                                               property and equipment
   Pembayaran untuk perolehan                                            Payments for acquisition of
                                     ( 4,942,153 )      ( 1,279,820 )
   aset tetap                                                               property and equipment
   Jumlah arus kas bersih                                                     Total net cash flows
   yang diperoleh dari                                                     received from (used in)
                                        7,557,847       ( 1,279,820 )
   (digunakan untuk) aktivitas                                                 investing activities
   investasi
Arus kas dari aktivitas                                                   Cash flows from financing
pendanaan                                                                                    activities
   Penerimaan pinjaman bank                                  866,940     Proceeds from bank loans
   Pembayaran pinjaman bank            ( 370,712 )        ( 666,864 )       Payments of bank loans
   Pembayaran utang pihak                                                Payments of due to related
                                     ( 4,820,000 )
   berelasi                                                                                 parties
   Jumlah arus kas bersih                                                     Total net cash flows
   yang diperoleh dari                                                     received from (used in)
                                     ( 5,190,712 )           200,076
   (digunakan untuk) aktivitas                                                 financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                            Total net increase (decrease)
                                        1,557,030         ( 521,208 )
bersih kas dan setara kas                                              in cash and cash equivalents
Kas dan setara kas arus kas,                                          Cash and cash equivalents cash
                                          891,336          1,131,630
awal periode                                                             flows, beginning of the period
Efek perubahan nilai kurs pada                                        Effect of exchange rate changes
                                                           ( 10,948 )
kas dan setara kas                                                       on cash and cash equivalents
Kas dan setara kas arus kas,                                              Cash and cash equivalents
                                        2,448,366            599,474
akhir periode                                                          cash flows, end of the period
Page 11
[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry
Page 12
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure 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                    3,675,962                                                                            3,675,962       Land, directly owned       Carrying amount, gross
                         Alat berat, dimiliki langsung                                                                                                               Heavy equipment, directly
                                                                     6,637,914                    4,897,764                                             11,535,678
                                                                                                                                                                                         owned
                         Perabot dan peralatan                                                                                                                             Furniture and office
                                                                       452,795                         42,030                                              494,825
                         kantor, dimiliki langsung                                                                                                                   equipment, directly owned
                         Kendaraan bermotor, dimiliki                                                                                                                    Motor vehicle, directly
                                                                       557,189                                                                             557,189
                         langsung                                                                                                                                                        owned
                         Kapal, dimiliki langsung                   22,488,083                                              ( 8,674,302 )               13,813,781     Vessels, directly owned
                         Peralatan Teknikal, dimiliki                                                                                                                    Technical Equipment,
                                                                       777,675                          2,358                                              780,033
                         langsung                                                                                                                                               directly owned
                         Dimiliki langsung                          34,589,618                    4,942,152                 ( 8,674,302 )               30,857,468            Directly owned
                         Lainnya, dalam                                                                                                                                   Others, assets under
                                                                       307,084                    1,070,656                                              1,377,740
                         penyelesaian                                                                                                                                              construction
                         Aset dalam penyelesaian                       307,084                    1,070,656                                              1,377,740 Assets under construction
                         Aset tetap                                                                                                                                       Property, plant, and
                                                                    34,896,702                    6,012,808                 ( 8,674,302 )               32,235,208
                                                                                                                                                                                    equipment
Akumulasi depresiasi     Alat berat, dimiliki langsung                                                                                                               Heavy equipment, directly            Carrying amount,
                                                                       825,948                       839,650                                             1,665,598
                                                                                                                                                                                         owned     accumulated depreciation
                         Perabot dan peralatan                                                                                                                             Furniture and office
                                                                       431,932                          6,486                                              438,418
                         kantor, dimiliki langsung                                                                                                                   equipment, directly owned
                         Kendaraan bermotor, dimiliki                                                                                                                    Motor vehicle, directly
                                                                       495,059                         21,488                                              516,547
                         langsung                                                                                                                                                        owned
                         Kapal, dimiliki langsung                    1,012,183                       556,790                  ( 112,633 )                1,456,340     Vessels, directly owned
                         Peralatan Teknikal, dimiliki                                                                                                                    Technical Equipment,
                                                                       641,263                         19,762                                              661,025
                         langsung                                                                                                                                               directly owned
                         Dimiliki langsung                           3,406,385                    1,444,176                   ( 112,633 )                4,737,928            Directly owned
                         Lainnya, dalam                                                                                                                                   Others, assets under
                                                                       303,784                                                                             303,784
                         penyelesaian                                                                                                                                              construction
                         Aset dalam penyelesaian                       303,784                                                                             303,784 Assets under construction
                         Aset tetap                                                                                                                                       Property, plant, and
Page 13
                                3,710,169   1,444,176   ( 112,633 )    5,041,712            equipment
Nilai perolehan   Aset tetap                                                       Property, plant, and   Carrying amount
                               31,186,533                             27,193,496
                                                                                            equipment
Page 14
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                        Property, plant, and equipment
                                                       Aset tetap, awal      Penambahan aset          Pengurangan aset                                  Aset tetap, akhir
                                                                                                                               Revaluasi aset tetap
                                                           periode                tetap                    tetap                                            periode
                                                      Property, plant, and
                                                                             Addition in property,   Disposals in property,   Revaluation of property, Property, plant, and
                                                     equipment, beginning
                                                                             plant, and equipment    plant, and equipment      plant, and equipment equipment, end period
                                                            period
Nilai perolehan, kotor   Tanah, dimiliki langsung              3,695,761                                        ( 19,799 )                                      3,675,962       Land, directly owned Carrying amount, gross
                         Alat berat, dimiliki                                                                                                                                      Heavy equipment,
                                                               2,681,962               3,965,827                                          ( 9,875 )             6,637,914
                         langsung                                                                                                                                                      directly owned
                         Perabot dan peralatan                                                                                                                                   Furniture and office
                         kantor, dimiliki langsung               445,826                    6,969                                                                 452,795         equipment, directly
                                                                                                                                                                                                owned
                         Kendaraan bermotor,                                                                                                                                   Motor vehicle, directly
                                                                 514,005                  43,184                                                                  557,189
                         dimiliki langsung                                                                                                                                                      owned
                         Kapal, dimiliki langsung            31,142,220                                       ( 398,301 )            ( 8,255,836 )            22,488,083      Vessels, directly owned
                         Peralatan Teknikal,                                                                                                                                   Technical Equipment,
                                                                 697,894                  79,781                                                                  777,675
                         dimiliki langsung                                                                                                                                             directly owned
                         Dimiliki langsung                   39,177,668                4,095,761              ( 418,100 )            ( 8,265,711 )            34,589,618             Directly owned
                         Lainnya, dalam                                                                                                                                         Others, assets under
                                                                 303,784                    3,300                                                                 307,084
                         penyelesaian                                                                                                                                                     construction
                         Aset dalam                                                                                                                                                    Assets under
                                                                 303,784                    3,300                                                                 307,084
                         penyelesaian                                                                                                                                                   construction
                         Aset tetap                                                                                                                                             Property, plant, and
                                                             39,481,452                4,099,061              ( 418,100 )            ( 8,265,711 )            34,896,702
                                                                                                                                                                                           equipment
Akumulasi depresiasi     Alat berat, dimiliki                                                                                                                                      Heavy equipment,        Carrying amount,
                                                                 409,927                 631,546                                       ( 215,525 )                825,948
                         langsung                                                                                                                                                      directly owned          accumulated
                         Perabot dan peralatan                                                                                                                                   Furniture and office           depreciation
                         kantor, dimiliki langsung               426,401                    5,531                                                                 431,932         equipment, directly
                                                                                                                                                                                                owned
                         Kendaraan bermotor,                                                                                                                                   Motor vehicle, directly
                                                                 463,302                  31,757                                                                  495,059
                         dimiliki langsung                                                                                                                                                      owned
                         Kapal, dimiliki langsung              9,315,653               2,077,682              ( 142,251 )          ( 10,238,901 )               1,012,183     Vessels, directly owned
                         Peralatan Teknikal,                                                                                                                                   Technical Equipment,
                                                                 617,630                  23,633                                                                  641,263
                         dimiliki langsung                                                                                                                                             directly owned
                         Dimiliki langsung                   11,232,913                2,770,149              ( 142,251 )          ( 10,454,426 )               3,406,385            Directly owned
Page 15
                  Lainnya, dalam     303,784                                                 303,784    Others, assets under
                  penyelesaian                                                                                   construction
                  Aset dalam                                                                                  Assets under
                                     303,784                                                 303,784
                  penyelesaian                                                                                 construction
                  Aset tetap                                                                            Property, plant, and
                                   11,536,697   2,770,149   ( 142,251 )   ( 10,454,426 )    3,710,169
                                                                                                                  equipment
Nilai perolehan   Aset tetap                                                                            Property, plant, and    Carrying amount
                                   27,944,755                                              31,186,533
                                                                                                                  equipment
Page 16
[3611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Infrastructure Industry
Page 17
[3630000] Notes to the financial statements - Inventories - Infrastucture
Industry
Page 18
[3632000] Disclosure of Notes to the financial statements - Inventories - Infrastructure Industry
Page 19
[3670000] Notes to the financial statements - Cost of Good Sold -
Infrastructure Industry

Beban pokok penjualan                                                   Cost of good sold
                                30 June 2023      30 June 2022
Bahan baku yang digunakan                     0                 0            Raw inventory used
Material                                383,769         1,749,952                  Material usage
Pengangkutan dan bongkar muat            78,629            36,834      Freight and handling costs
Upah, tenaga kerja langsung             607,056           670,110          Wages and direct labor
Depresiasi                            1,444,176         1,326,977                     Depreciation
Sewa                                    379,057           606,309                         Rent cost
Perbaikan dan pemeliharaan               10,192               916       Repairs and maintenance
Beban utilitas                           32,158           146,077                Utilities expense
Beban bahan bakar                     1,834,623         2,393,466                  Fuel expenses
Biaya pabrikasi lainya                  347,604           210,265   Other manufacturing overhead
Jumlah biaya produksi                 5,117,264         7,140,906          Total production cost
Harga pokok produksi                  5,117,264         7,140,906   Cost of goods manufactured
Beban pokok penjualan dan                                             Cost of sales and revenue
                                      5,117,264         7,140,906
pendapatan
Page 20
[3671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - Infrastructure Industry
Page 21
[3691000a] Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 22
[3691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 23
[3692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - Infrastructure Industry
Page 24
[3693000] Notes to the financial statements - Short-Term Bank Loans - Infrastructure 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 mata                             pendek, nilai dalam mata
                                                                          pendek                                               pendek
                                              uang asing                                           uang asing
                                          Short-term bank loan,                                Short-term bank loan,
                                                                     Short term bank loans                                Short term bank loans
                                        amount in foreign currency                           amount in foreign currency
Bank Permata Tbk     IDR                                                                                     370,712                   370,712              IDR     Bank Permata Tbk
                     Mata uang                                                                                                         370,712         Currency
Kreditur nama bank   Mata uang                                                                                                         370,712         Currency    Creditor bank name
Page 25
[3693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 26
[3696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - Infrastructure Industry

31 December 2022

Catatan utang bank jangka pendek                                                                                                                     Notes for short-term bank loans
                                           Utang bank jangka
                                                                     Jatuh tempo utang bank       Bunga utang bank          Jenis bunga utang bank
                                        pendek, nilai dalam mata
                                                                         jangka pendek             jangka pendek                jangka pendek
                                              uang asing
                                          Short-term bank loan,       Due date for short-term    Interest rate short-term       Interest rate type
                                        amount in foreign currency          bank loan                   bank loan             short-term bank loan
Bank Permata Tbk    IDR                                 370,712 2023-01-31                      0.0575                      Floating                         IDR       Bank Permata Tbk

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