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Financial statement Text extracted ALKA

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Page 1
Nomor Surat                      2640/AI/ST:nd/VII/2023
Nama Emiten                      Alakasa Industrindo Tbk
Kode Emiten                      ALKA
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 6 Bulan yang berakhir pada 30/06/2023 dengan ikhtisar sebagai berikut :



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




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

                        Alakasa Industrindo 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                         Alakasa Industrindo 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                         ALKA                                                        Entity code
Nomor identifikasi entitas           AA102                                     Entity identification number
Industri utama entitas               Umum / General                                     Entity main industry
Standar akutansi yang dipilih        PSAK                                  Selected accounting standards
Sektor                               B. Basic Materials                                                Sector
Subsektor                            B1. Basic Materials                                           Subsector
Industri                             B14. Metals & Minerals                                          Industry
Subindustri                          B141. Aluminum                                             Subindustry
Informasi pemegang saham                                               Controlling shareholder information
                                     National Corporation
pengendali
Jenis entitas                        Local Company - Indonesia                                 Type of entity
                                     Jurisdiction
Jenis efek yang dicatatkan           Saham / Stock                                  Type of listed securities
Jenis papan perdagangan tempat                                         Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                        listed
Apakah merupakan laporan keuangan                                     Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity      of an individual entity or a group of
entitas                                                                                               entities
Periode penyampaian laporan                                                  Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                        submissions
Tanggal awal periode berjalan          January 01, 2023                            Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                 Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                               Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                  Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                              Prior 2 year end date
Mata uang pelaporan                    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      Ribuan / In Thousand                                          statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit          Type of report on financial statements
Jenis opini auditor                                                               Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                    Matters disclosed in
pendapat untuk penekanan atas suatu                                    emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                           paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                       Result of review engagement
Opini Hal Audit Utama                                                      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
Page 3
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                       Statement of financial position
                                    30 June 2023      31 December 2022
Aset                                                                                           Assets
  Aset lancar                                                                       Current assets
     Kas dan setara kas                                                           Cash and cash
                                       432,586,617         427,980,949
                                                                                     equivalents
     Piutang usaha                                                            Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                       210,775,392         194,575,472
          ketiga                                                                       parties
     Piutang lainnya                                                          Other receivables
          Piutang lainnya pihak                                        Other receivables third
                                            176,323            518,932
          ketiga                                                                       parties
     Persediaan lancar                                                      Current inventories
          Persediaan lancar               2,344,590          2,330,080   Current inventories
     Biaya dibayar dimuka                                              Current prepaid expenses
                                            687,325            187,478
     lancar
     Uang muka lancar                                                          Current advances
          Uang muka lancar                                                        Other current
                                            436,326             403,652
          lainnya                                                                    advances
     Pajak dibayar dimuka                                                    Current prepaid taxes
                                          1,340,056             373,876
     lancar
     Jumlah aset lancar                648,346,629         626,370,439     Total current assets
   Aset tidak lancar                                                             Non-current assets
     Aset pajak tangguhan                   382,227            189,249        Deferred tax assets
     Aset tetap                                                              Property, plant, and
                                         10,850,173         11,086,794
                                                                                        equipment
       Aset tidak lancar                                                        Other non-current
                                            220,082          1,306,319
       non-keuangan lainnya                                                  non-financial assets
       Jumlah aset tidak lancar         11,452,482          12,582,362 Total non-current assets
   Jumlah aset                         659,799,111         638,952,801                   Total assets
Liabilitas dan ekuitas                                                             Liabilities and equity
   Liabilitas                                                                                Liabilities
       Liabilitas jangka pendek                                                Current liabilities
          Utang usaha                                                        Trade payables
              Utang usaha pihak                                           Trade payables
                                       464,375,007         445,572,543
              ketiga                                                           third parties
          Utang lainnya                                                      Other payables
              Utang lainnya pihak                                          Other payables
                                                               156,095
              ketiga                                                           third parties
              Utang lainnya pihak                                          Other payables
                                          3,193,191          3,957,387
              berelasi                                                      related parties
          Beban akrual jangka                                                 Current accrued
                                          1,284,705          2,060,695
          pendek                                                                      expenses
          Utang pajak                     1,028,051            820,561          Taxes payable
          Uang jaminan jangka                                                Current deposits
                                                               205,988
          pendek
          Pendapatan diterima                                                 Current unearned
                                          1,327,298           1,514,791
          dimuka jangka pendek                                                         revenue
          Liabilitas jangka                                               Current maturities of
          panjang yang jatuh                                               long-term liabilities
          tempo dalam satu
          tahun
Page 5
          Liabilitas jangka                               Current maturities
          panjang yang jatuh                                    of consumer
          tempo dalam satu        131,170         77,198 financing payables
          tahun atas utang
          pembiayaan
          konsumen
      Jumlah liabilitas                                           Total current
                               471,339,422   454,365,258
      jangka pendek                                                   liabilities
  Liabilitas jangka                                          Non-current liabilities
  panjang
      Kewajiban imbalan                                                Long-term
      pasca kerja jangka         1,692,862       816,700        post-employment
      panjang                                                  benefit obligations
      Jumlah liabilitas                                       Total non-current
                                 1,692,862       816,700
      jangka panjang                                                    liabilities
  Jumlah liabilitas            473,032,284   455,181,958             Total liabilities
Ekuitas                                                                            Equity
  Ekuitas yang                                                Equity attributable to
  diatribusikan kepada                                     equity owners of parent
  pemilik entitas induk                                                          entity
      Saham biasa               73,503,957    73,503,957         Common stocks
      Tambahan modal                                            Additional paid-in
                                  200,000        200,000
      disetor                                                               capital
      Komponen ekuitas                                      Other components of
                                 5,002,919     2,914,345
      lainnya                                                               equity
      Saldo laba                                             Retained earnings
      (akumulasi kerugian)                                                (deficit)
          Saldo laba yang                                        Appropriated
          telah ditentukan       1,536,285     1,536,285    retained earnings
          penggunaannya
          Saldo laba yang                                     Unappropriated
          belum ditentukan     102,274,874    98,032,924    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                         Total equity
      diatribusikan kepada                               attributable to equity
                               182,518,035   176,187,511
      pemilik entitas induk                                   owners of parent
                                                                          entity
   Kepentingan                                            Non-controlling interests
                                 4,248,792     7,583,332
   non-pengendali
   Jumlah ekuitas              186,766,827   183,770,843                 Total equity
Jumlah liabilitas dan                                       Total liabilities and equity
                               659,799,111   638,952,801
ekuitas
Page 6
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                          Statement of profit or loss and other
komprehensif lain                                                      comprehensive income
                                      30 June 2023          30 June 2022
Penjualan dan pendapatan                                                                     Sales and revenue
                                       1,241,149,556         1,979,351,972
usaha
Beban pokok penjualan dan                                                            Cost of sales and revenue
                                     ( 1,234,884,232 )     ( 1,960,907,388 )
pendapatan
Jumlah laba bruto                           6,265,324            18,444,584                   Total gross profit
Beban penjualan                            ( 250,441 )           ( 205,580 )                    Selling expenses
Beban umum dan administrasi                                                         General and administrative
                                         ( 6,939,908 )        ( 10,644,526 )
                                                                                                        expenses
Pendapatan keuangan                           368,549               129,554                      Finance income
Beban bunga dan keuangan                    ( 51,043 )            ( 27,520 )          Interest and finance costs
Keuntungan (kerugian) selisih                                                      Gains (losses) on changes in
                                            7,259,383          ( 4,701,531 )
kurs mata uang asing                                                                     foreign exchange rates
Pendapatan lainnya                       ( 2,412,146 )         ( 1,594,483 )                        Other income
Jumlah laba (rugi) sebelum                                                        Total profit (loss) before tax
                                            4,239,718             1,400,498
pajak penghasilan
Pendapatan (beban) pajak                             222         ( 225,050 )            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                       Total profit (loss) from
                                            4,239,940             1,175,448
yang dilanjutkan                                                                       continuing operations
Jumlah laba (rugi)                          4,239,940             1,175,448                 Total profit (loss)
Pendapatan komprehensif                                                      Other comprehensive income,
lainnya, setelah pajak                                                                                 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
        Keuntungan (kerugian)                                                         Gains (losses) on
        selisih kurs penjabaran,            2,088,783             4,268,750 exchange differences on
        setelah pajak                                                              translation, after tax
        Jumlah pendapatan                                                                   Total other
        komprehensif lainnya                                                  comprehensive income
        yang akan direklasifikasi           2,088,783             4,268,750 that may be reclassified
        ke laba rugi, setelah                                               to profit or loss, after tax
        pajak
    Jumlah pendapatan                                                           Total other comprehensive
    komprehensif lainnya,                   2,088,783             4,268,750               income, after tax
    setelah pajak
Jumlah laba rugi komprehensif               6,328,723             5,444,198     Total comprehensive income
Laba (rugi) yang dapat                                                            Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                        Profit (loss) attributable to
                                            4,241,950             1,176,695
    diatribusikan ke entitas induk                                                               parent entity
    Laba (rugi) yang dapat                                                        Profit (loss) attributable to
    diatribusikan ke kepentingan              ( 2,010 )             ( 1,247 )      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          6,330,524             5,445,018      attributable to parent entity
    induk
    Laba rugi komprehensif yang                                                     Comprehensive income
    dapat diatribusikan ke                    ( 1,801 )               ( 820 ) attributable to non-controlling
Page 7
  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   8.36   2.32   share from continuing
      dilanjutkan                                          operations
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                                       Statement of changes in equity
                                                                                              Selisih transaksi ekuitas                           Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                     Tambahan modal                                        Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa                                        dengan pihak                                       ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                         disetor                                             ekuitas lainnya                                                                                    non-pengendali
                                                                                                   non-pengendali                                   penggunaannya            penggunaannya              entitas induk
                                                                                                Difference in value of
                                                                                                                           Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital  equity transactions with                                                                                                      Non-controlling interests   Equity
                                                                                                                            equity transactions        earnings                 earnings               parent entity
                                                                                               non-controlling interests
Posisi ekuitas                                                                                                                                                                                                                                                                                               Equity position
  Saldo awal periode sebelum penyajian kembali        73,503,957                 200,000                      163,519               2,750,826                1,536,285              98,032,924              176,187,511                  7,583,332       183,770,843     Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                        73,503,957                 200,000                      163,519               2,750,826                1,536,285              98,032,924              176,187,511                  7,583,332       183,770,843           Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                        4,241,950                4,241,950                    ( 2,010 )        4,239,940                                          Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                   2,088,574                                                                 2,088,574                         209         2,088,783                        Other comprehensive income
  Transaksi ekuitas lainnya                                                                                                                                                                                                           ( 3,332,739 )      ( 3,332,739 )                           Other equity transactions
  Posisi ekuitas, akhir periode                       73,503,957                 200,000                      163,519               4,839,400                1,536,285             102,274,874              182,518,035                  4,248,792       186,766,827                  Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                                      Statement of changes in equity
                                                                                              Selisih transaksi ekuitas                           Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                     Tambahan modal                                        Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa                                        dengan pihak                                       ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                         disetor                                             ekuitas lainnya                                                                                    non-pengendali
                                                                                                   non-pengendali                                   penggunaannya            penggunaannya              entitas induk
                                                                                                Difference in value of
                                                                                                                           Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital  equity transactions with                                                                                                      Non-controlling interests   Equity
                                                                                                                            equity transactions        earnings                 earnings               parent entity
                                                                                               non-controlling interests
Posisi ekuitas                                                                                                                                                                                                                                                                                              Equity position
  Saldo awal periode sebelum penyajian kembali        73,503,957                 200,000                      163,519                  583,843               1,536,285              49,342,468              125,330,072                   3,492,450       128,822,522   Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                        73,503,957                 200,000                      163,519                  583,843               1,536,285              49,342,468              125,330,072                   3,492,450       128,822,522         Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                        1,176,695                1,176,695                     ( 1,247 )       1,175,448                                         Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                   4,268,323                                                                 4,268,323                          427        4,268,750                       Other comprehensive income
  Transaksi ekuitas lainnya                                                                                                                                                                                                                 724,350           724,350                           Other equity transactions
  Posisi ekuitas, akhir periode                       73,503,957                 200,000                      163,519               4,852,166                1,536,285              50,519,163              130,775,090                   4,215,980       134,991,070                Equity position, end of the period
Page 10
[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
                                    1,224,949,636       1,966,797,553
       pelanggan
   Pembayaran kas dari                                                       Cash payments from
   aktivitas operasi                                                          operating activities
       Pembayaran kepada                                                Payments to suppliers for
       pemasok atas barang dan    ( 1,217,758,757 )   ( 2,047,846,223 )     goods and services
       jasa
       Pembayaran kas lainnya                                              Other cash payments for
                                        ( 580,594 )     ( 12,720,940 )
       untuk beban operasi                                                       operating activities
   Kas diperoleh dari                                                     Cash generated from (used
                                         6,610,285      ( 93,769,610 )
   (digunakan untuk) operasi                                                            in) operations
   Penerimaan bunga dari                                                        Interests received from
                                           368,549            129,554
   aktivitas operasi                                                                 operating activities
   Pembayaran bunga dari                                                  Interests paid from operating
                                         ( 51,043 )          ( 27,520 )
   aktivitas operasi                                                                           activities
   Jumlah arus kas bersih                                                         Total net cash flows
   yang diperoleh dari                                                        received from (used in)
                                         6,927,791      ( 93,667,576 )
   (digunakan untuk) aktivitas                                                     operating activities
   operasi
Arus kas dari aktivitas                                                      Cash flows from investing
investasi                                                                                       activities
   Pembayaran untuk perolehan                                              Payments for acquisition of
                                      ( 3,700,473 )       ( 1,780,016 )
   aset tetap                                                           property, plant and equipment
   Jumlah arus kas bersih                                                       Total net cash flows
   yang diperoleh dari                                                       received from (used in)
                                      ( 3,700,473 )       ( 1,780,016 )
   (digunakan untuk) aktivitas                                                    investing activities
   investasi
Arus kas dari aktivitas                                                      Cash flows from financing
pendanaan                                                                                       activities
   Penerimaan utang                                                          Proceeds from consumer
                                            53,972
   pembiayaan konsumen                                                              financing payables
   Pembayaran utang                                                             Payments of consumer
                                                           ( 171,400 )
   pembiayaan konsumen                                                              financing payables
   Pembayaran utang pihak                                                   Payments of due to related
                                        ( 764,196 )
   berelasi                                                                                     parties
   Jumlah arus kas bersih                                                        Total net cash flows
   yang diperoleh dari                                                        received from (used in)
                                        ( 710,224 )        ( 171,400 )
   (digunakan untuk) aktivitas                                                    financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                            Total net increase (decrease)
                                         2,517,094      ( 95,618,992 )
bersih kas dan setara kas                                              in cash and cash equivalents
Kas dan setara kas arus kas,                                          Cash and cash equivalents cash
                                      427,980,949         248,483,874
awal periode                                                             flows, beginning of the period
Efek perubahan nilai kurs pada                                        Effect of exchange rate changes
                                         2,088,574          4,268,323
kas dan setara kas                                                       on cash and cash equivalents
Kas dan setara kas arus kas,                                              Cash and cash equivalents
                                      432,586,617         157,133,205
akhir periode                                                          cash flows, end of the period
Page 11
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 12
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                      Property, plant, and equipment
                                                         Aset tetap, awal periode   Penambahan aset tetap          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                    4,139,927                                                                            4,139,927       Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                     Building and leasehold
                                                                     5,607,836                                                                           5,607,836
                         dimiliki langsung                                                                                                                         improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                                               Machinery and equipment,
                                                                     1,690,035                       396,564                                             2,086,599
                         langsung                                                                                                                                                directly owned
                         Perabot dan peralatan                                                                                                                             Furniture and office
                                                                       737,060                    1,544,445                                              2,281,505
                         kantor, dimiliki langsung                                                                                                                   equipment, directly owned
                         Kendaraan bermotor, dimiliki                                                                                                                    Motor vehicle, directly
                                                                     3,980,441                    1,759,464                                              5,739,905
                         langsung                                                                                                                                                         owned
                         Dimiliki langsung                          16,155,299                    3,700,473                                             19,855,772              Directly owned
                         Bangunan, dalam                                                                                                                                 Building, assets under
                                                                          5,400                                                  ( 5,400 )                       0
                         penyelesaian                                                                                                                                               construction
                         Aset dalam penyelesaian                          5,400                                                  ( 5,400 )                       0 Assets under construction
                         Aset tetap                                                                                                                                       Property, plant, and
                                                                    16,160,699                    3,700,473                      ( 5,400 )              19,855,772
                                                                                                                                                                                     equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                     Building and leasehold            Carrying amount,
                                                                     2,196,100                         59,435                                            2,255,535
                         dimiliki langsung                                                                                                                         improvement, directly owned     accumulated depreciation
                         Mesin dan peralatan, dimiliki                                                                                                               Machinery and equipment,
                                                                       570,415                       465,959                                             1,036,374
                         langsung                                                                                                                                                directly owned
                         Perabot dan peralatan                                                                                                                             Furniture and office
                                                                       463,639                    1,633,207                                              2,096,846
                         kantor, dimiliki langsung                                                                                                                   equipment, directly owned
                         Kendaraan bermotor, dimiliki                                                                                                                    Motor vehicle, directly
                                                                     1,843,751                    1,773,093                                              3,616,844
                         langsung                                                                                                                                                         owned
                         Dimiliki langsung                           5,073,905                    3,931,694                                              9,005,599              Directly owned
                         Aset dalam penyelesaian                             0                                                                                   0 Assets under construction
                         Aset tetap                                                                                                                                       Property, plant, and
                                                                     5,073,905                    3,931,694                                              9,005,599
                                                                                                                                                                                     equipment
Nilai perolehan          Aset tetap                                                                                                                                       Property, plant, and             Carrying amount
                                                                    11,086,794                                                                          10,850,173
                                                                                                                                                                                     equipment
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                          Property, plant, and equipment
                                                          Aset tetap, awal periode     Penambahan aset tetap          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                       4,139,927                                                   4,139,927            Land, directly owned           Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                    Building and leasehold
                                                                        4,429,436                      1,178,400                    5,607,836
                         dimiliki langsung                                                                                                      improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                            Machinery and equipment,
                                                                        1,581,334                         108,701                   1,690,035
                         langsung                                                                                                                               directly owned
                         Perabot dan peralatan kantor,                                                                                        Furniture and office equipment,
                                                                           694,711                         42,349                     737,060
                         dimiliki langsung                                                                                                                      directly owned
                         Kendaraan bermotor, dimiliki                                                                                           Motor vehicle, directly owned
                                                                        3,980,441                                                   3,980,441
                         langsung
                         Dimiliki langsung                             14,825,849                      1,329,450                   16,155,299                     Directly owned
                         Aset hak guna                                          0                                                           0                Right of use assets
                         Bangunan, dalam penyelesaian                                                                                                      Building, assets under
                                                                                                             5,400                        5,400
                                                                                                                                                                       construction
                         Aset dalam penyelesaian                                   0                         5,400                        5,400     Assets under construction
                         Aset tetap                                                                                                                         Property, plant, and
                                                                       14,825,849                      1,334,850                   16,160,699
                                                                                                                                                                        equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                        Building and leasehold Carrying amount, accumulated
                                                                        2,086,944                         109,156                   2,196,100
                         dimiliki langsung                                                                                                          improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                                Machinery and equipment,
                                                                           312,747                        257,668                      570,415
                         langsung                                                                                                                                   directly owned
                         Perabot dan peralatan kantor,                                                                                            Furniture and office equipment,
                                                                           368,934                         94,705                      463,639
                         dimiliki langsung                                                                                                                          directly owned
                         Kendaraan bermotor, dimiliki                                                                                               Motor vehicle, directly owned
                                                                        1,374,853                         468,898                   1,843,751
                         langsung
                         Dimiliki langsung                              4,143,478                         930,427                   5,073,905                  Directly owned
                         Aset hak guna                                          0                               0                           0              Right of use assets
                         Aset dalam penyelesaian                                0                               0                           0       Assets under construction
                         Aset tetap                                                                                                                       Property, plant, and
                                                                        4,143,478                         930,427                   5,073,905
                                                                                                                                                                    equipment
Nilai perolehan          Aset tetap                                                                                                                       Property, plant, and                 Carrying amount
Page 14
10,682,371   11,086,794   equipment
Page 15
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 16
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 17
[1618000] Notes to the financial statements - Revenue By Source - General
Industry

Catatan untuk sumber pendapatan                                     Notes for revenue by source

                                              30 June 2023 30 June 2022

                    Nama produk atau            Penjualan dan        Penjualan dan
                         jasa                 pendapatan usaha     pendapatan usaha
                    Service or product name    Sales and revenue    Sales and revenue
Pendapatan dari                                                                             Domestic revenue 1
                    Sewa                               2,123,576                        0
domestik 1
Pendapatan dari                                                                             Domestic revenue 2
                    Fabrikasi                          9,087,429           11,864,427
domestik 2
Pendapatan domestik                                   11,211,005           11,864,427       Domestic revenue
Pendapatan dari                                                                              Export revenue 1
                    Perdagangan                   1,227,139,617        1,962,284,786
ekspor 1
Pendapatan dari                                                                               Export revenue 2
                    Fabrikasi                          2,798,934            5,202,759
ekspor 2
Pendapatan ekspor                                 1,229,938,551        1,967,487,545          Export revenue
Sumber pendapatan                                 1,241,149,556        1,979,351,972        Source of revenue
Page 18
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry

Catatan untuk pendapatan lebih dari 10%                           Note for revenue with value
                                                                               more than 10%

                                           30 June 2023 30 June 2022

                                             Penjualan dan        Penjualan dan
                          Nama pihak
                                           pendapatan usaha     pendapatan usaha
                            Party name      Sales and revenue    Sales and revenue
Pihak 1                 Xiamen Great                                                                Party 1
                                                 630,773,237          142,604,392
                        Corporation
Pihak 2                 PT Indonesia                                                                Party 2
                                                 217,619,212          452,045,932
                        Asahan Aluminium
Pihak 3                 Shandong Lubei                                                              Party 3
                                                 149,831,954                         0
                        Enterprise Group
Pihak 4                 Chalco Trading                                                              Party 4
                                                   25,326,837         437,064,390
                        Hongkong co.
Pihak dengan                                                                             Party with revenue
pendapatan lebih dari                          1,023,551,240        1,031,714,714            more than 10%
10%
Page 19
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang                                                                                                                              Trade receivables by currency

                                                     30 June 2023                                                 31 December 2022

                                                          Penyisihan                                                       Penyisihan
                              Piutang usaha, kotor     penurunan nilai       Piutang usaha      Piutang usaha, kotor    penurunan nilai       Piutang usaha
                                                        piutang usaha                                                    piutang usaha
                                                         Allowance for                                                    Allowance for
                               Trade receivables,                                                Trade receivables,
                                                      impairment of trade   Trade receivables                          impairment of trade   Trade receivables
                                     gross                                                             gross
                                                          receivables                                                      receivables
Pihak ketiga   IDR                    6,613,679                                                        19,279,456                                                              IDR    Third party
               USD                  206,500,464                                                       177,634,767                                                             USD
               Mata uang            213,114,143           ( 2,338,751 )          210,775,392          196,914,223          ( 2,338,751 )          194,575,472             Currency
Page 20
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                     Trade receivables by aging

                                                       30 June 2023                                                 31 December 2022

                                                            Penyisihan                                                       Penyisihan
                                Piutang usaha, kotor     penurunan nilai       Piutang usaha      Piutang usaha, kotor    penurunan nilai       Piutang usaha
                                                          piutang usaha                                                    piutang usaha
                                                           Allowance for                                                    Allowance for
                                 Trade receivables,                                                Trade receivables,
                                                        impairment of trade   Trade receivables                          impairment of trade   Trade receivables
                                       gross                                                             gross
                                                            receivables                                                      receivables
Belum jatuh tempo Umur                          0                                                                 0                                                         Aging    Not yet due
Telah jatuh tempo 1 - 90 hari         213,114,143                                                       196,914,223                                                   1 - 90 days      Overdue
                  Umur                213,114,143                                                       196,914,223                                                        Aging
Jatuh tempo       Umur                213,114,143           ( 2,338,751 )          210,775,392          196,914,223          ( 2,338,751 )          194,575,472            Aging     Due status
Page 21
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry

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

                                                                         30 June 2023                                              31 December 2022

                                                                              Penyisihan                                                     Penyisihan
                                  Nama pihak,        Piutang usaha,                                                  Piutang usaha,
                                                                           penurunan nilai       Piutang usaha                            penurunan nilai        Piutang usaha
                                 piutang usaha            kotor                                                           kotor
                                                                            piutang usaha                                                  piutang usaha
                                                                             Allowance for                                                  Allowance for
                               Counterparty name,   Trade receivables,                                              Trade receivables,
                                                                          impairment of trade   Trade receivables                        impairment of trade    Trade receivables
                                trade receivables         gross                                                           gross
                                                                              receivables                                                    receivables
Pihak ketiga   Pihak 1         Pelanggan                                                                                                                                            Rank 1, counterparty   Third party
                                                           7,212,221                                                      19,279,456
                               dalam negri
               Pihak 2         Pelanggan luar                                                                                                                                       Rank 2, counterparty
                                                        205,901,922                                                     177,634,767
                               negri
               Rincian pihak                            213,114,143          ( 2,338,751 )          210,775,392         196,914,223         ( 2,338,751 )           194,575,472 List of counterparty
Page 22
[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           2,338,751              2,338,751         trade receivables, beginning
                                                                                                       period
Penambahan penyisihan                                                               Addition of allowance for
                                                 0                    0
penurunan nilai piutang usaha                                              impairment of trade receivables
Pengurangan mutasi penurunan                                                      Reduction of movement of
nilai piutang usaha                            (0)                 ( 0 ) allowance for impairment of trade
                                                                                                  receivables
Penyisihan penurunan nilai                                                   Allowance for impairment of
piutang usaha, akhir periode          2,338,751              2,338,751           trade receivables, ending
                                                                                                      period
Page 23
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 24
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                            Notes for inventories
                            30 June 2023      31 December 2022
     Barang jadi                    205,252             102,900            Finished goods
     Barang dalam proses            609,452             690,609           Work in process
     Bahan baku dan bahan                                         Raw and indirect material
                                  1,529,886           1,536,571
     pembantu
     Persediaan, kotor            2,344,590           2,330,080        Inventories, gross
     Persediaan                   2,344,590           2,330,080               Inventories
     Persediaan lancar            2,344,590           2,330,080         Current inventories
Page 25
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 26
[1634000a] Notes to the financial statements - Bonds Payable - General Industry
Page 27
[1634100] Disclosure of Notes to the financial statements - Bonds Payable - General Industry
Page 28
[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                                     1,107,631                6,653,872        IDR                Third party
                          USD                                   463,267,376              438,918,671       USD
                          Mata uang                             464,375,007              445,572,543   Currency
Pihak berelasi            IDR                                     3,193,191                3,957,387        IDR              Related party
                          Mata uang                               3,193,191                3,957,387   Currency
Page 29
[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
Telah jatuh tempo         1 - 180 hari                          464,375,007              445,572,543   1 - 180 days                    Overdue
                          Umur                                  464,375,007              445,572,543         Aging
Jatuh tempo               Umur                                  464,375,007              445,572,543         Aging                    Due status
Page 30
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry

Rincian utang usaha berdasarkan rincian pihak                                                                        Trade payables by list of counterparty

                                                                                                31 December
                                                                          30 June 2023
                                                                                                    2022

                                               Nama pihak, utang usaha      Utang usaha           Utang usaha
                                               Counterparty name, trade
                                                                            Trade payables       Trade payables
                                                      payables
Pihak ketiga           Pihak 1                Third party                         464,375,007          445,572,543    Rank 1, counterparty         Third party
                       Rincian pihak                                              464,375,007          445,572,543    List of counterparty
Pihak berelasi         Pihak 1                PT Gesit Alumas                       3,193,191            3,957,387    Rank 1, counterparty       Related party
                       Rincian pihak                                                3,193,191            3,957,387    List of counterparty
Page 31
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 32
[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
Biaya pabrikasi lainya             9,303,843        11,272,155  Other manufacturing overhead
Jumlah biaya produksi              9,303,843        11,272,155          Total production cost
Barang setengah jadi awal            690,609            60,281         Beginning wip inventory
Barang setengah jadi akhir           609,452           471,427             Ending wip inventory
Harga pokok produksi               9,385,000        10,861,009  Cost of goods manufactured
Barang jadi awal                     102,900            72,680 Beginning finish goods inventory
Barang jadi akhir                    205,252      ( 1,603,863 )  Ending finish goods inventory
Beban pokok pendapatan                                                Other cost of goods sold
                              1,225,601,584     1,948,369,836
lainnya
Beban pokok penjualan dan                                          Cost of sales and revenue
                              1,234,884,232     1,960,907,388
pendapatan
Page 33
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 34
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 35
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 36
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 37
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 38
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 39
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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