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Nomor Surat 047/CS-KOIN/FS/VII/2023
Nama Emiten Kokoh Inti Arebama Tbk
Kode Emiten KOIN
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. Karya Jasa Graha Mobisel 2022 OPERASI 17.947.646.784 PENUH IDR 99.99
Makmur Pergudangan
Kreasi Prima
Dokumen ini merupakan dokumen resmi Kokoh Inti Arebama Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. Kokoh
Inti Arebama Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
30 June 2023
Nama entitas Kokoh Inti Arebama 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 KOIN Entity code
Nomor identifikasi entitas AA512 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor C. Industrials Sector
Subsektor C1. Industrial Goods Subsector
Industri B12. Construction Materials Industry
Subindustri B121. Construction Materials Subindustry
Informasi pemegang saham Controlling shareholder information
Foreign 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
Pemantauan Khusus / Watchlist
entitas tercatat listed
Apakah merupakan laporan keuangan Whether the financial statements are
satu entitas atau suatu kelompok Entitas grup / Group entity of an individual entity or a group of
entitas entities
Periode penyampaian laporan Period of financial statements
Kuartal II / Second Quarter
keuangan submissions
Tanggal awal periode berjalan January 01, 2023 Current period start date
Tanggal akhir periode berjalan June 30, 2023 Current period end date
Tanggal akhir tahun sebelumnya December 31, 2022 Prior year end date
Tanggal awal periode sebelumnya January 01, 2022 Prior period start date
Tanggal akhir periode sebelumnya June 30, 2022 Prior period end date
Tanggal akhir 2 tahun sebelumnya December 31, 2021 Prior 2 year end date
Mata uang pelaporan Rupiah / IDR Description of presentation currency
Kurs konversi pada tanggal pelaporan Conversion rate at reporting date if
jika mata uang penyajian selain rupiah 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
partner
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Lama tahun penugasan partner yang Number of years served as audit
menandatangani signing partner
Auditor tahun sebelumnya Prior year auditor
Nama partner audit tahun sebelumnya Name of prior year audit signing
partner
Kepatuhan terhadap pemenuhan Whether in compliance with OJK rules
peraturan OJK Nomor: No. 75/POJK.04/2017 concerning
Ya / Yes
75/POJK.04/2017 tentang Tanggung responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan financial statements
Kepatuhan terhadap pemenuhan Compliance to the independency of
independensi akuntan yang Accountant that provide services in
memberikan jasa audit di pasar modal Capital Market as regulated in OJK
sesuai dengan POJK Nomor Ya / Yes rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang concerning The Use of Public
Penggunaan Jasa Akuntan Publik Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan Financial Services Activities.
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[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
27,181,094,968 16,995,953,986
equivalents
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
369,855,038,116 436,816,205,245
ketiga parties
Piutang usaha pihak Trade receivables
30,500,354,780 40,950,194,120
berelasi related parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
0 15,253,000
ketiga parties
Piutang lainnya pihak Other receivables
225,123,939 27,314,134
berelasi related parties
Persediaan lancar Current inventories
Persediaan lancar 333,133,082,738 427,068,083,068 Current inventories
Biaya dibayar dimuka Current prepaid expenses
8,883,152,055 3,079,189,820
lancar
Uang muka lancar Current advances
Uang muka lancar Other current
208,269,804 ( 34,730,196 )
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
7,533,004,255 3,568,918,577
lancar
Jumlah aset lancar 777,519,120,655 928,486,381,754 Total current assets
Aset tidak lancar Non-current assets
Aset keuangan tidak Non-current financial
lancar assets
Aset keuangan tidak Other non-current
254,722,700 251,551,900
lancar lainnya financial assets
Aset pajak tangguhan 8,052,067,380 8,052,067,380 Deferred tax assets
Aset tetap Property, plant, and
62,264,973,731 64,940,562,195
equipment
Aset hak guna 21,954,265,024 24,880,926,683 Right of use assets
Klaim atas pengembalian Non-current claims for tax
61,970,911,072 62,551,617,104
pajak tidak lancar refund
Aset tidak lancar Other non-current
13,314,936,725 8,564,382,178
non-keuangan lainnya non-financial assets
Jumlah aset tidak lancar 167,811,876,632 169,241,107,440 Total non-current assets
Jumlah aset 945,330,997,287 1,097,727,489,194 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang bank jangka Short term bank loans
165,000,000,000 120,000,000,000
pendek
Utang usaha Trade payables
Utang usaha pihak Trade payables
1,292,606,637 2,321,253,008
ketiga third parties
Utang usaha pihak Trade payables
729,154,481,465 854,169,911,139
berelasi related parties
Utang lainnya Other payables
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Utang lainnya pihak 19,802,103,619 6,063,304,267 Other payables
ketiga third parties
Utang lainnya pihak Other payables
11,375,804,029 30,214,044,490
berelasi related parties
Uang muka Current advances
pelanggan jangka from customers
pendek
Uang muka Current advances
pelanggan jangka from customers
10,912,446,399
pendek pihak third parties
ketiga
Beban akrual jangka Current accrued
34,824,026,368 27,205,786,465
pendek expenses
Utang pajak 2,188,460,046 2,685,722,335 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 2,725,462,314 3,140,720,788 liabilities
tahun atas liabilitas
sewa pembiayaan
Jumlah liabilitas Total current
966,362,944,478 1,056,713,188,891
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Liabilitas jangka Long-term liabilities
panjang setelah net of current
dikurangi bagian maturities
yang jatuh tempo
dalam satu tahun
Liabilitas jangka Long-term finance
panjang atas lease liabilities
6,560,711,775 6,072,743,665
liabilitas sewa
pembiayaan
Kewajiban imbalan Long-term
pasca kerja jangka 10,488,196,756 9,100,226,110 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
17,048,908,531 15,172,969,775
jangka panjang liabilities
Jumlah liabilitas 983,411,853,009 1,071,886,158,666 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 98,084,373,200 98,084,373,200 Common stocks
Tambahan modal Additional paid-in
3,341,578,567 3,341,578,567
disetor capital
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 2,100,000,000 2,100,000,000 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan ( 141,609,528,337 ) ( 77,687,580,783 ) retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
pemilik entitas induk ( 38,083,576,570 ) 25,838,370,984 owners of parent
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entity
Kepentingan Non-controlling interests
2,720,848 2,959,544
non-pengendali
Jumlah ekuitas ( 38,080,855,722 ) 25,841,330,528 Total equity
Jumlah liabilitas dan Total liabilities and equity
945,330,997,287 1,097,727,489,194
ekuitas
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[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
1,372,718,450,903 1,444,222,119,609
usaha
Beban pokok penjualan dan ( 1,264,974,364,390 ( 1,321,392,604,906 Cost of sales and revenue
pendapatan ) )
Jumlah laba bruto 107,744,086,513 122,829,514,703 Total gross profit
Beban penjualan ( 89,026,746,895 ) ( 68,107,843,452 ) Selling expenses
Beban umum dan administrasi General and administrative
( 86,393,237,410 ) ( 74,592,942,179 )
expenses
Pendapatan keuangan 178,404,064 221,727,755 Finance income
Beban bunga dan keuangan ( 5,672,020,710 ) ( 1,654,998,097 ) Interest and finance costs
Keuntungan (kerugian) selisih Gains (losses) on changes in
( 155,975,635 ) ( 56,187,457 )
kurs mata uang asing foreign exchange rates
Pendapatan lainnya 10,141,970,951 2,348,855,287 Other income
Beban lainnya ( 738,667,128 ) ( 504,708,340 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
( 63,922,186,250 ) ( 19,516,581,780 )
pajak penghasilan
Pendapatan (beban) pajak 0 ( 1,333,946,157 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
( 63,922,186,250 ) ( 20,850,527,937 )
yang dilanjutkan continuing operations
Jumlah laba (rugi) ( 63,922,186,250 ) ( 20,850,527,937 ) Total profit (loss)
Jumlah laba rugi komprehensif ( 63,922,186,250 ) ( 20,850,527,937 ) Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
( 63,921,947,554 ) ( 20,850,527,937 )
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan ke kepentingan ( 238,696 ) non-controlling interests
non-pengendali
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas ( 63,921,947,554 ) ( 20,850,527,937 ) attributable to parent entity
induk
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke ( 238,696 ) 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 ( 65.17 ) ( 21.26 ) share from continuing
dilanjutkan operations
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[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 Kepentingan
Saham biasa ditentukan ditentukan diatribusikan kepada Ekuitas
disetor non-pengendali
penggunaannya penggunaannya entitas induk
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Non-controlling interests Equity
earnings earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali Balance before restatement at beginning of
98,084,373,200 3,341,578,567 2,100,000,000 ( 77,687,580,783 ) 25,838,370,984 2,959,544 25,841,330,528
period
Posisi ekuitas, awal periode 98,084,373,200 3,341,578,567 2,100,000,000 ( 77,687,580,783 ) 25,838,370,984 2,959,544 25,841,330,528 Equity position, beginning of the period
Laba (rugi) ( 63,921,947,554 ) ( 63,921,947,554 ) ( 238,696 ) ( 63,922,186,250 ) Profit (loss)
Posisi ekuitas, akhir periode 98,084,373,200 3,341,578,567 2,100,000,000 ( 141,609,528,337 ) ( 38,083,576,570 ) 2,720,848 ( 38,080,855,722 ) Equity position, end of the period
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[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 Kepentingan
Saham biasa ditentukan ditentukan diatribusikan kepada Ekuitas
disetor non-pengendali
penggunaannya penggunaannya entitas induk
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Non-controlling interests Equity
earnings earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali Balance before restatement at beginning of
98,084,373,200 3,341,578,567 2,100,000,000 ( 5,222,553,136 ) 98,303,398,631 2,959,646 98,306,358,277
period
Posisi ekuitas, awal periode 98,084,373,200 3,341,578,567 2,100,000,000 ( 5,222,553,136 ) 98,303,398,631 2,959,646 98,306,358,277 Equity position, beginning of the period
Laba (rugi) ( 20,850,527,937 ) ( 20,850,527,937 ) ( 20,850,527,937 ) Profit (loss)
Posisi ekuitas, akhir periode 98,084,373,200 3,341,578,567 2,100,000,000 ( 26,073,081,073 ) 77,452,870,694 2,959,646 77,455,830,340 Equity position, end of the period
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[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
1,597,268,670,750 1,641,568,807,569
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
( 1,548,331,632,050 ( 1,637,042,339,355
pemasok atas barang dan goods and services
) )
jasa
Pembayaran gaji dan Payments for salaries and
( 46,379,082,001 ) ( 43,696,406,296 )
tunjangan allowances
Kas diperoleh dari Cash generated from (used
2,557,956,699 ( 39,169,938,082 )
(digunakan untuk) operasi in) operations
Penerimaan bunga dari Interests received from
178,404,064 221,727,755
aktivitas operasi operating activities
Pembayaran bunga dari Interests paid from operating
( 4,392,151,299 ) ( 1,128,538,275 )
aktivitas operasi activities
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 55,521,120,870 ) ( 13,176,515,687 )
penghasilan dari aktivitas
operasi
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas 26,544,648,650 ( 8,067,731,095 ) from operating activities
operasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 30,632,262,756 ) ( 61,320,995,384 )
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Pembayaran untuk perolehan Payments for acquisition of
( 451,924,039 ) ( 11,479,605,954 )
aset tetap property, plant and equipment
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 451,924,039 ) ( 11,479,605,954 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Penerimaan pinjaman bank 50,000,000,000 80,000,000,000 Proceeds from bank loans
Pembayaran pinjaman bank ( 8,730,672,223 ) ( 25,802,416,665 ) Payments of bank loans
Pembayaran liabilitas sewa Payments of finance lease
( 4,635,308,170 )
pembiayaan liabilities
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
41,269,327,777 49,562,275,165
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
10,185,140,982 ( 23,238,326,173 )
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
16,995,953,986 42,350,368,854
awal periode flows, beginning of the period
Kas dan setara kas arus kas, Cash and cash equivalents
27,181,094,968 19,112,042,681
akhir periode cash flows, end of the period
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[1610000] Explanation for Significant Accounting Policy - General Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 June 2023
Dasar penyusunan laporan keuangan The consolidated financial statements are prepared on the accrual basis using thehistorical cost Basis of preparation of consolidated financial
konsolidasian concept, except where the accounting standards require fair valuemeasurement. The consolidated statements
financial statements include the financial statements of the Company and its Subsidiary, as mentioned
in Note 1c. Subsidiary is entity controlled by the Company. The Company controls an entity when it is
exposedto, or has rights to, variable returns from its involvement with the Subsidiary and has theability
to affect those returns through its power over the Subsidiary.
Prinsip-prinsip konsolidasi The consolidated statements of cash flows have been prepared using the direct method, presenting Principles of consolidation
cash receipts and payments from operating, investing and financing activities. The financial statements
of the Subsidiary is prepared for the same reporting period as the Company. The accounting policies
adopted in preparing the consolidated financial statements have been consistently applied by the
Companyand Subsidiary, unless otherwise stated.
Kas dan setara kas The Group's cash in banks are deposited at reputable banks that are subject to tight regulations, Cash and cash equivalents
therefore, no significant credit risk factors was identified.
Piutang usaha dan piutang lain-lain The Group's exposure to credit risk is influenced mainly by the individual characteristics of each Trade and other receivables
customer. However, management also considers the factors that may influence the credit risk of its
customer base, including the default risk associated with the industry and country in which customers
operate.
Persediaan Inventories are measured at the lower of cost and net realizable value; cost is determined using Inventories
weighted average method and includes expenditures incurred in acquiring the inventories and other
costs incurred in bringing them to their existing location and condition. Net realizable value is the
estimated selling price in the ordinary course of business less the estimated costs necessary to make
the sale.
Tanaman produktif - Bearer plants
Properti investasi - Investment property
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Aset tetap Land acquired under Hak Guna Bangunan (?HGB?) title is measured at acquisition cost(include legal Fixed assets
and administrative costs incurred in transactions to acquire the land)and is not amortized. Other fixed
assets are measured using the cost model, i.e. initially measured at cost and subsequently are carried
net of accumulated depreciation and accumulated impairment losses.
Tanah belum dikembangkan - Undeveloped land
Aset biologis - Biological assets
Perkebunan plasma - Plasma plantations
Penurunan nilai aset nonkeuangan The carrying amount of each cash-generating unit within non-financial assets is reviewed at each Impairment of non-financial assets
reporting date to determine whether there is any indication of impairment. If any such indication exists
then the asset?s recoverable amount is estimated. An impairment loss is recognized if the carrying
amount of a cash-generating unit exceeds its recoverable amount. A cash- generating unit is the
smallest identifiable asset group that generates cash flows that largely are independent from other
assets. Impairment losses are recognized in profit or loss. The recoverable amount of a cash-
generating unit is the greater of its value in use and its fair value less costs of disposal. In assessing
value in use, the estimated future cash flows are discounted to their present value using a pre-tax
discount rate that reflects current market assessments of the time value of money and the risks specific
to the asset. Impairment losses recognized in prior periods are assessed at each reporting datefor any
indications that the loss has decreased or no longer exists. An impairment loss is reversed if there has
been a change in the estimates used to determine therecoverable amount. An impairment loss is
reversed only to the extent that the asset'scarrying amount does not exceed the carrying amount that
would have beendetermined, net of depreciation or amortization, if no impairment loss had
beenrecognized.
Beban tangguhan - Deferred charges
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Utang usaha dan liabilitas lain-lain - Trade payables and other liabilities
Pengakuan pendapatan dan beban Revenue is measured based on the consideration specified in a contract with acustomer. The Group Revenue and expense recognition
recognizes revenue when it transfers control over a product to a customer. Pendapatan dari penjualan
diakui ketika pelanggan memperoleh pengendalian atas barang, pada umumnya ketika barang diterima
di gudang pelanggan, karena pada saat itu pelanggan dapat mengarahkan penggunaanbarang dan
pelanggan akan memperoleh secara substansial seluruh manfaat ekonomi dari barang tersebut/
Revenue from sales is recognized when the customer obtains control of the goods, usually when the
goods are received at the customer?s warehouse, because by that time the customer can direct the
use `of the goods and the customer will obtain substantially all of the economic benefits from the
goods.
Penjabaran mata uang asing Transactions in foreign currencies are translated to the Group?s functional currency (Rupiah) at the Foreign currency translation
rates of exchange prevailing at transactions date. Monetary assets and liabilities denominated in
foreign currencies are retranslated to the functional currency at the exchange rate at the reporting date.
Foreign currency gains or losses on monetary items are comprised of the difference between
amortized cost measured in the functional currency at the beginning of the period as adjusted for
effective interest and payments during the period, and the amortized cost measured in foreign
currencytranslated at the exchange rate at reporting date. Non-monetary assets and liabilities
denominated in a foreign currency that are measured at historical cost are translatedusing the
exchange rate at the date of the transaction. Foreign currency gains and losses on retranslation of
monetary assets and liabilities generally recognized in profit or loss.
Transaksi dengan pihak berelasi Transactions with related parties are disclosed in the consolidated financial statements as defined in Transactions with related parties
PSAK No. 7, "Related Party Disclosures"
Pajak penghasilan Income tax expense consists of current and deferred income tax. Current tax and deferred tax are Income taxes
recognized in profit or loss except to the extent that they relate to items recognized directly in equity or
in other comprehensive income. Current tax is the amount of tax paid, payable on taxable income or
loss for the year, using tax rates substantively enacted as of the reporting date. Current tax also
includes true-up adjustments made to the previous years? tax provisions either to reconcile them with
the income tax reported in annual tax returns, or to account for differences arising from tax
assessments. Current tax expense is measured using the best estimate of theamount expected to be
paid or received, taking into consideration the uncertaintyassociated with the complexity of tax
regulations. Deferred tax is recognized in respect of temporary differences between the carrying
amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation
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purposes. Deferred tax is measured at the tax rates that are expected to be applied to temporary
differences when they reverse, based on the laws that have been enacted or substantively enacted as
of the reporting date. This accounting policy also requires the recognition of tax benefits, such as tax
loss carry forwards, which are originated in the current period that are expected to be realized in the
future periods, to the extent that realization of such benefits is probable. Deferred tax assets represent
the net remaining balance of deferred tax benefits that have been originated and utilized through the
reporting date. Deferred tax assets are reviewed at each reporting date and are reduced to the extent
that it is no longer probable that the related tax benefit will be realized; such reductions are reversed
when the probability of their realization through future taxable profits improves. Unrecognized deferred
tax assets are reassessed at each reporting date and recognized to the extent that it has become
probable that future taxable profits will be available against which they can be used.
Pinjaman - Borrowings
Provisi - Provisions
Imbalan kerja karyawan The obligation for post-employment benefits is calculated at the present value of estimated future Employee benefits
benefits that the employees have earned in return for their services in the current and prior periods.
The calculation is performed by a qualified actuary, using the projected unit credit method. Gains or
losses arising from actuarial remeasurements on the net defined benefit liability are recognized
immediately in othercomprehensive income. When the benefits of a plan are changed or when a plan is
curtailed, the resulting change in benefit that relates to past service or the gain or loss on curtailment is
recognized immediately in profit or loss.
Laba per saham Profit/ loss per share are computed by dividing profit/ loss for the year attributable toowners of the Earnings per share
Company with the weighted average of total ordinary shares outstanding/issued during the year.
Dividen - Dividends
Pelaporan segmen An operating segment is a component of the Company and Subsidiary that engages inbusiness Segment reporting
activities which generate revenues and incur expenses, including revenues and expenses relating to
transactions with other components, whose operating results are regularly reviewed by the chief
Page 16
operating decision maker to make decisions about resources to be allocated to the segment and
assess its performance. Operating segments are reported in a manner consistent with the internal
reporting provided to the chief operating decisi?n maker. Chief of operating decision maker of the
Company and Subsidiary is the Board of Directors. The operating segment reporting of the Company
and subsidiary is based on geographical segments that consist of Java and outside Java.
Instrumen keuangan derivatif - Derivative financial instruments
Penerapan standar akutansi baru - The implementation of new statements of
accounting standards
Kombinasi bisnis - Business combination
Penentuan nilai wajar - Determination of fair value
Transaksi dan saldo dalam mata uang asing - Foreign currency transactions and balances
Giro pada Bank Indonesia dan bank lain - Current accounts with Bank Indonesia and
other banks
Penempatan pada Bank Indonesia dan bank lain - Placements with Bank Indonesia and other
banks
Page 17
Efek-efek - Securities
Investasi jangka pendek - Short-term investment
Aset hak guna - Right of use assets
Properti investasi - Investment properties
Goodwill - Goodwill
Investasi pada entitas asosiasi - Investment in associates
Aset takberwujud Intangible assets are measured at cost less accumulated amortization and accumulated impairment Intangible assets
losses, if any. Intangible assets with finite useful lives are amortized on a straight-line basis over their
economic useful life and evaluated if there are indicators of impairment. The period and amortization
Page 18
method are reviewed at least every end of the reporting period. Intangible assets are derecognised: (a)
at the time items are sold or (b) when no future economic benefits that can be expected from theuse or
sale of the certain asset.
Beban dibayar dimuka - Prepaid expenses
Piutang dan utang asuransi - Insurance receivables and payables
Piutang pembiayaan konsumen - Consumer financing receivables
Aset minyak dan gas bumi - Oil and gas properties
Aset eksplorasi dan evaluasi - Exploration and evaluation assets
Aset konsesi - Concession assets
Liabilitas atas kontrak - Contract liabilities
Page 19
Simpanan nasabah dan simpanan dari bank lain - Deposits from customers and deposits from
other banks
Obligasi subordinasi - Subordinated bonds
Efek-efek yang dibeli dengan janji dibeli kembali - Securities purchased under resell agreements
Liabilitas pembongkaran aset restorasi area - Asset abandoment and site restoration
Saham treasuri - Treasury stock
Modal saham - Share capital
Pengaturan pembayaran berbasis saham - Share-based payment arrangement
Biaya emisi efek ekuitas - Stock issuance cost
Page 20
Instrumen keuangan On initial recognition, a financial asset is classified as measured at amortized cost;fair value through Financial instruments
other comprehensive income (?FVOCI?) ? debt investment; FVOCI ? equity investment; or, fair value
through profit or loss (?FVTPL?). Financial liabilities are classified as either measured at amortized cost
or at FVTPL. FVTPL financial liability is measured as such if it is classified as held-for-trading, if it is a
derivative, or if it is designated as measured-at-FVTPL on initial recognition. Financial assets and
financial liabilities are offset and the net amount presented in the consolidated statement of financial
position when, and only when, the Group currently has a legally enforceable right to set off the amounts
and it intends either to settle them on a net basis or torealize the asset and settle the liability
simultaneously.The Group recognizes loss allowances for expected credit loss (?ECL?) on financial
assets measured at amortizedcost. ECLs are a probability-weighted estimate of credit losses. Credit
losses aremeasured as the present value of all cash shortfalls (i.e. the difference between thecash
flows due to the entity in accordance with the contract and the cash flows that the Group expects to
receive). ECLs are discounted at the effective interest rate of the financial asset. Loss allowances for
financial assets measured at amortized cost arededucted from the gross carrying amount of the assets.
Aset tidak lancar yang diklasifikasikan sebagai - Non-current assets classified as held for sale
dimiliki untuk dijual
Peristiwa setelah tanggal periode pelaporan - Events after reporting period
Penerapan standar akuntansi baru - Adoption of new accounting standards
Standar akuntansi yang telah disahkan namun - Accounting standards issued but not yet
belum berlaku efektif effective
Utang pembiayaan konsumen - Consumer financing liabilities
Page 21
Page 22
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year
30 June 2023
Aset tetap Property, plant, and equipment
Aset tetap, awal periode Penambahan aset tetap Aset tetap, akhir periode
Property, plant, and Addition in property, plant, Property, plant, and
equipment, beginning period and equipment equipment, end period
Nilai perolehan, kotor Tanah, dimiliki langsung 11,000,682,476 11,000,682,476 Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, Building and leasehold
57,369,915,074 185,450,000 57,555,365,074
dimiliki langsung improvement, directly owned
Perabot dan peralatan kantor, Furniture and office equipment,
11,867,467,941 4,750,000 11,872,217,941
dimiliki langsung directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly owned
7,985,751,464 7,985,751,464
langsung
Dimiliki langsung 88,223,816,955 190,200,000 88,414,016,955 Directly owned
Lainnya, dalam penyelesaian Others, assets under
6,023,262,204 261,724,039 6,284,986,243
construction
Aset dalam penyelesaian 6,023,262,204 261,724,039 6,284,986,243 Assets under construction
Aset tetap Property, plant, and
94,247,079,159 451,924,039 94,699,003,198
equipment
Akumulasi depresiasi Bangunan dan fasilitasnya, Building and leasehold Carrying amount, accumulated
12,338,023,979 2,444,677,748 14,782,701,727
dimiliki langsung improvement, directly owned depreciation
Perabot dan peralatan kantor, Furniture and office equipment,
9,184,285,253 534,587,076 9,718,872,329
dimiliki langsung directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly owned
7,784,207,732 148,247,679 7,932,455,411
langsung
Dimiliki langsung 29,306,516,964 3,127,512,503 32,434,029,467 Directly owned
Aset tetap Property, plant, and
29,306,516,964 3,127,512,503 32,434,029,467
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
64,940,562,195 62,264,973,731
equipment
Page 23
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Pengurangan aset Aset tetap, akhir
Aset tetap, awal periode Penambahan aset tetap Reklasifikasi aset tetap
tetap periode
Property, plant, and Reclassifications of
Addition in property, Disposals in property, Property, plant, and
equipment, beginning property, plant, and
plant, and equipment plant, and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki langsung 11,000,682,476 11,000,682,476 Land, directly owned Carrying amount, gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 35,822,718,596 12,229,568,111 9,317,628,367 57,369,915,074 improvement, directly
langsung owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 10,034,273,676 1,833,194,265 11,867,467,941 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
9,935,826,919 ( 1,950,075,455 ) 7,985,751,464
dimiliki langsung owned
Dimiliki langsung 66,793,501,667 14,062,762,376 ( 1,950,075,455 ) 9,317,628,367 88,223,816,955 Directly owned
Lainnya, dalam Others, assets under
3,337,755,310 12,003,135,261 ( 9,317,628,367 ) 6,023,262,204
penyelesaian construction
Aset dalam Assets under
3,337,755,310 12,003,135,261 ( 9,317,628,367 ) 6,023,262,204
penyelesaian construction
Aset tetap Property, plant, and
70,131,256,977 26,065,897,637 ( 1,950,075,455 ) 94,247,079,159
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 7,708,579,479 4,629,444,500 12,338,023,979 improvement, directly accumulated
langsung owned depreciation
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 8,192,338,892 991,946,361 9,184,285,253 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
9,318,602,411 415,680,776 ( 1,950,075,455 ) 7,784,207,732
dimiliki langsung owned
Dimiliki langsung 25,219,520,782 6,037,071,637 ( 1,950,075,455 ) 29,306,516,964 Directly owned
Aset tetap Property, plant, and
25,219,520,782 6,037,071,637 ( 1,950,075,455 ) 29,306,516,964
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
44,911,736,195 64,940,562,195
equipment
Page 24
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas aset tetap Depreciation charged to general and administrative expenses (Note 22) amounting to IDR Disclosure of notes for property, plant and
3,127,512,503 and IDR 6,037,071,637 for the years ended 30 June 2023 and 31 December 2022, equipment
respectively. As of 30 June 2023, management has reviewed the estimated useful lives of fixed assets
and has found them to be appropriate. The useful lives are based on the estimated period over which
future economic benefits wiil be received by the Group, taking into account any unexpected adverse
changes in circumstances or events. One HGB title certificate located at Desa Margahayu Utara,
Kecamatan Babakan Ciparay, Jawa Barat, valid until 14 June 2035, on behalf of Company. As of 30
June 2023 and 31 December 2022, the Group?s vehicle, buildings and equipments are covered by
insurance against losses from fire, theft and others risks under blanket policies with a total amount of
IDR 1,497,640,276 and IDR52,751,550,000, respectively, which in the Group?s management opinion
that the insurance coverage is adequate to cover the possible losses arising from such risks. Based on
the review on the recoverable value of the fixed assets, the Group?s management believes that there
is no events or changes indicating asset impairment as of 30 June 2023 and 31 December 2022. As of
30 June 2023, the sale value of the tax object of the Group?s land and buildings amounted to IDR
16,030,830,000.
Page 25
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
30 June 2023
Aset hak guna Right of use assets
Aset hak guna, periode awal Penambahan aset hak guna Aset hak guna, periode akhir
Right of use assets, beginning Right of use assets, end
Addition in right of use assets
period period
Nilai perolehan, kotor Bangunan, aset hak guna 34,936,652,692 34,936,652,692 Building, right of use assets Carrying amount, gross
Lainnya, aset hak guna 5,310,000,455 5,310,000,455 Others, right of use assets
Aset hak guna 40,246,653,147 40,246,653,147 Right of use assets
Akumulasi depresiasi Bangunan, aset hak guna 13,277,953,136 2,906,984,697 16,184,937,833 Building, right of use assets Carrying amount, accumulated
Lainnya, aset hak guna 2,087,773,328 19,676,962 2,107,450,290 Others, right of use assets depreciation
Aset hak guna 15,365,726,464 2,926,661,659 18,292,388,123 Right of use assets
Nilai perolehan Aset hak guna 24,880,926,683 21,954,265,024 Right of use assets Carrying amount
Page 26
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
31 December 2022
Aset hak guna Right of use assets
Aset hak guna, periode awal Penambahan aset hak guna Aset hak guna, periode akhir
Right of use assets, beginning Right of use assets, end
Addition in right of use assets
period period
Nilai perolehan, kotor Bangunan, aset hak guna 25,714,581,918 9,222,070,774 34,936,652,692 Building, right of use assets Carrying amount, gross
Lainnya, aset hak guna 1,271,532,349 4,038,468,106 5,310,000,455 Others, right of use assets
Aset hak guna 26,986,114,267 13,260,538,880 40,246,653,147 Right of use assets
Akumulasi depresiasi Bangunan, aset hak guna 5,710,030,221 7,567,922,915 13,277,953,136 Building, right of use assets Carrying amount, accumulated
Lainnya, aset hak guna 929,720,444 1,158,052,884 2,087,773,328 Others, right of use assets depreciation
Aset hak guna 6,639,750,665 8,725,975,799 15,365,726,464 Right of use assets
Nilai perolehan Aset hak guna 20,346,363,602 24,880,926,683 Right of use assets Carrying amount
Page 27
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas aset hak guna The leases of property and vehicle run for a period of 2-10 years and 2-4 years. The leases of property Disclosure of notes for right of use assets
include an option to renew the lease for an additional period of the same duration after the end of the
contract term.
Page 28
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas pendapatan Timing of revenue recognition: products transferred at a point in time. No sales to certain parties that Disclosure of notes for revenue
exceeded 10% of the consolidated sales for the years ended 30 June 2023 and 30 June 2022.
Page 29
[1617000] Notes to the financial statements - Revenue By Type - General
Industry
Catatan untuk tipe pendapatan Notes for revenue by type
30 June 2023 30 June 2022
Nama produk Penjualan dan Penjualan dan
atau jasa pendapatan usaha pendapatan usaha
Service or product
Sales and revenue Sales and revenue
name
Pendapatan dari Product revenue 1
Semen 388,548,527,373 348,987,471,314
produk 1
Pendapatan dari Product revenue 2
Semen Beton 296,575,633,929 316,810,438,136
produk 2
Pendapatan dari Product revenue 3
Keramik 327,212,355,578 332,905,312,537
produk 3
Pendapatan dari Product revenue 4
Granito 132,850,661,515 206,753,526,558
produk 4
Pendapatan dari Product revenue 5
Bebatuan 132,414,230,112 146,801,750,430
produk 5
Pendapatan dari Product revenue 6
Pipa dan Beton 47,302,554,117 42,938,173,742
produk 6
Pendapatan dari Product revenue 7
Bata Ringan 28,725,558,191 34,117,566,315
produk 7
Pendapatan dari Product revenue 8
Barang Sanitasi 15,843,050,281 10,463,985,222
produk 8
Pendapatan dari Product revenue 9
Lain-Lain 3,245,879,807 4,443,895,355
produk 9
Pendapatan dari Product revenue
1,372,718,450,903 1,444,222,119,609
produk
Tipe pendapatan 1,372,718,450,903 1,444,222,119,609 Type of revenue
Page 30
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry
Piutang usaha berdasarkan mata uang Trade receivables by currency
30 June 2023 31 December 2022
Penyisihan penurunan Penyisihan penurunan
Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
nilai piutang usaha nilai piutang usaha
Allowance for Allowance for
Trade receivables, gross impairment of trade Trade receivables Trade receivables, gross impairment of trade Trade receivables
receivables receivables
Pihak ketiga IDR 404,281,309,379 469,342,476,508 IDR Third party
Mata uang 404,281,309,379 ( 34,426,271,263 ) 369,855,038,116 469,342,476,508 ( 32,526,271,263 ) 436,816,205,245 Currency
Pihak berelasi IDR 30,500,354,780 40,950,194,120 IDR Related party
Mata uang 30,500,354,780 30,500,354,780 40,950,194,120 40,950,194,120 Currency
Page 31
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry
Piutang usaha berdasarkan umur Trade receivables by aging
30 June 2023 31 December 2022
Penyisihan penurunan Penyisihan penurunan
Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
nilai piutang usaha nilai piutang usaha
Allowance for Allowance for
Trade receivables, gross impairment of trade Trade receivables Trade receivables, gross impairment of trade Trade receivables
receivables receivables
Belum jatuh Umur Aging Not yet due
266,593,963,556 325,936,568,231
tempo
Telah jatuh 1 - 30 hari 84,665,790,290 113,302,249,296 1 - 30 days Overdue
tempo 31 - 60 hari 27,809,918,865 11,929,478,017 31 - 60 days
61 - 90 hari 7,196,284,902 5,866,431,569 61 - 90 days
91 - 120 hari 485,627,825 184,409,999 91 - 120 days
121 - 150 hari 689,234,936 423,555,127 121 - 150 days
151 - 180 hari 1,315,118,908 1,058,135,785 151 - 180 days
Lebih dari 180 More than 180
46,025,724,877 51,591,842,604
hari days
Umur 168,187,700,603 184,356,102,397 Aging
Jatuh tempo Umur 434,781,664,159 ( 34,426,271,263 ) 400,355,392,896 510,292,670,628 ( 32,526,271,263 ) 477,766,399,365 Aging Due status
Page 32
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry
Pergerakan penurunan nilai piutang Movement of allowance for
usaha impairment of trade receivables
30 June 2023 31 December 2022
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, awal periode 32,526,271,263 40,779,512,007 trade receivables, beginning
period
Penambahan penyisihan Addition of allowance for
1,900,000,000 5,543,184,000
penurunan nilai piutang usaha impairment of trade receivables
Dihapusbukukannya cadangan Written off of movement of
penurunan nilai piutang usaha ( 13,796,424,744 ) allowance for impairment of trade
receivables
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, akhir periode 34,426,271,263 32,526,271,263 trade receivables, ending
period
Page 33
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas piutang usaha As of 30 June 2023 and 31 December 2022, allGroup?s trade receivables are denominated in Rupiah Disclosure of notes for trade receivables
currency and no trade receivables that is used as collateral. Based on the review of the status of the
individual receivable at the end of the reporting period, theGroup?s management believes that the
allowance for impairment losses is adequate to cover any possible losses on uncollectible trade
receivables in the future.
Page 34
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 June 2023 31 December 2022
Persediaan, kotor 349,141,303,255 449,213,974,021 Inventories, gross
Cadangan penurunan nilai Allowance for impairment
( 16,008,220,517 ) ( 22,145,890,953 )
persediaan of inventories
Persediaan 333,133,082,738 427,068,083,068 Inventories
Persediaan lancar 333,133,082,738 427,068,083,068 Current inventories
Mutasi cadangan penurunan nilai Movement of allowance for
persediaan impairment of inventories
30 June 2023 31 December 2022
Saldo awal Penyisihan Allowance for Impairment of
22,145,890,953 30,292,257,587
Penurunan Nilai Persediaan Inventories, beginning balance
Kenaikan/(penurunan) cadangan Increase/(decrease) for
penurunan nilai persediaan ( 6,137,670,436 ) ( 8,146,366,634 ) allowance for impairment of
inventories
Saldo akhir Penyisihan Allowance for Impairment of
16,008,220,517 22,145,890,953
Penurunan Nilai Persediaan Inventories, ending balance
Page 35
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas persediaan Based on the result of the review of the physicalcondition and net realizable values at the end of Disclosure of notes for inventories
reporting period, the Group?s management believes that the allowance for impairment loss and
inventories obsolescences is adequate to cover any possible losses from decline in value of
inventories. The Group?s inventories are covered by insurance against losses from fire, stolen and
other risk with a total coverage of Rp 148,100,000,000 and Rp 139,700,000,000 as of 30 June 2023
and 31 December 2022, respectively. All inventories mentioned above are owned by the Group, there
is no inventory that is consigned to any other parties, and there is no inventory that is used as collateral
for any obligations.
Page 36
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Utang usaha berdasarkan mata uang Trade payables by currency
30 June 2023 31 December 2022
Utang usaha Utang usaha
Trade payables Trade payables
Pihak ketiga IDR 1,292,606,637 2,321,253,008 IDR Third party
Mata uang 1,292,606,637 2,321,253,008 Currency
Pihak berelasi IDR 725,195,203,662 848,478,084,301 IDR Related party
THB 3,014,766,110 4,571,350,102 THB
USD 944,511,693 1,120,476,736 USD
Mata uang 730,447,088,102 854,169,911,139 Currency
Page 37
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Utang usaha berdasarkan umur Trade payables by aging
30 June 2023 31 December 2022
Utang usaha Utang usaha
Trade payables Trade payables
Belum jatuh tempo Umur 46,805,022,858 Aging Not yet due
Telah jatuh tempo 1 - 30 hari 210,798,779,395 1 - 30 days Overdue
31 - 60 hari 210,045,904,081 31 - 60 days
61 - 90 hari 126,735,126,358 61 - 90 days
91 - 120 hari 70,123,556,754 91 - 120 days
Lebih dari 120 hari 65,938,698,656 More than 120 days
Umur 683,642,065,244 Aging
Jatuh tempo Umur 730,447,088,102 Aging Due status
Page 38
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas utang usaha In a normal transaction, the Company entered into transactions with the related parties relating to the Disclosure of notes for trade payables
purchase of inventories and services.
Page 39
[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
Barang jadi awal 449,213,974,201 400,206,323,680 Beginning finish goods inventory
Pembelian barang jadi 1,155,031,143,363 Purchased finish goods inventory
Barang jadi akhir 333,133,082,738 Ending finish goods inventory
Beban pokok pendapatan Other cost of goods sold
( 6,137,670,436 )
lainnya
Beban pokok penjualan dan Cost of sales and revenue
1,264,974,364,390 1,321,392,604,906
pendapatan
Page 40
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas beban pokok For the years ended 30 June 2023 and 30 June2022, there are purchases from certain parties that are Disclosure of notes for cost of goods sold
penjualan related parties with accumulated amount exceeded 10% of the consolidated net purchases (Note 24e).
Page 41
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 42
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 43
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 44
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Catatan utang bank jangka pendek Notes for short-term bank loans
30 June 2023 31 December 2022
Utang bank jangka Utang bank jangka
pendek, nilai dalam Utang bank jangka pendek pendek, nilai dalam Utang bank jangka 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 lokal lainnya IDR 165,000,000,000 120,000,000,000 IDR Other local banks
Mata uang 165,000,000,000 120,000,000,000 Currency
Kreditur nama bank Mata uang 165,000,000,000 120,000,000,000 Currency Creditor bank name
Page 45
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas utang bank jangka The Group has variable-rate short-term bank loans. The Group?s variable-rate loans are exposed to Disclosure of notes for short-term bank loans
pendek fluctuation in cash flows due to changes in interest rate.
Page 46
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
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