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Financial statement Text extracted BEEF

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Page 1
Nomor Surat                        B-271/DIR-ETT/VII/2023
Nama Emiten                        PT Estika Tata Tiara Tbk.
Kode Emiten                        BEEF
Perihal                            Penyampaian Laporan Keuangan Interim Auditan



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 De Glow      Pengolahan       Jl. Industri     2009        beroperasi                70.655     JUTAAN        IDR      99.62
      International    makanan        Utama Raya
                                      Blok RR No
                                     2F, Cikarang -
                                         Bekasi




 Dokumen ini merupakan dokumen resmi PT Estika Tata Tiara Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT

                         Estika Tata Tiara 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                         PT Estika Tata Tiara 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                          BEEF                                                         Entity code
Nomor identifikasi entitas            AA873                                      Entity identification number
Industri utama entitas                Umum / General                                      Entity main industry
Standar akutansi yang dipilih         PSAK                                   Selected accounting standards
Sektor                                D. Consumer Non-Cyclicals                                          Sector
Subsektor                             D2. Food & Beverage                                            Subsector
Industri                              D22. Processed Foods                                             Industry
Subindustri                           D222. Processed Foods                                       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   Diaudit / Audited                Type of report on financial statements
Jenis opini auditor                   Wajar Tanpa Modifikasian /                    Type of auditor's opinion
                                      Unqualified
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               Ya / Yes                                 Any Key Audit Matters Opinion
Jumlah Hal Audit Utama              1                                                Total Key Audit Matters
Paragraf Hal Audit Utama            Kelangsungan Usaha                         Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                         Date of auditor's opinion or result of
                                    28 Juli 2023
laporan review                                                                                   review report
Auditor tahun berjalan              KAP Irfan Zulmendra                                  Current year auditor
Nama partner audit tahun berjalan   Dedy Syukri, SE., Ak., CA.,           Name of current year audit signing
Page 3
                                    M.Ak., CPA                                                         partner
Lama tahun penugasan partner yang                                        Number of years served as audit
menandatangani                                                                                signing partner
Auditor tahun sebelumnya            KAP Irfan Zulmendra                                     Prior year auditor
Nama partner audit tahun sebelumnya                                       Name of prior year audit signing
                                    Irfan Alim Waluyo H, SE., CPA
                                                                                                       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
                                      2,499,943,953      3,082,243,215
                                                                                      equivalents
     Piutang usaha                                                            Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                     12,845,502,974        606,990,884
          ketiga                                                                        parties
     Piutang lainnya                                                          Other receivables
          Piutang lainnya pihak                                        Other receivables third
                                       309,110,477         307,064,577
          ketiga                                                                        parties
          Piutang lainnya pihak                                             Other receivables
                                     33,813,366,611     33,813,366,611
          berelasi                                                             related parties
     Persediaan lancar                                                      Current inventories
          Persediaan hewan                                                   Current livestock
                                     45,839,714,952     22,910,798,882
          ternak lancar                                                            inventories
          Persediaan lancar          15,916,309,718      8,538,020,568   Current inventories
     Biaya dibayar dimuka                                              Current prepaid expenses
                                       107,283,233         439,368,233
     lancar
     Uang muka lancar                                                          Current advances
          Uang muka lancar                                                        Other current
                                      3,794,820,883       1,829,219,681
          lainnya                                                                    advances
     Pajak dibayar dimuka                                                    Current prepaid taxes
                                      1,664,758,549       1,341,638,154
     lancar
     Jumlah aset lancar             116,790,811,350     72,868,710,805        Total current assets
   Aset tidak lancar                                                              Non-current assets
     Investasi pada ventura                                                   Investments in joint
     bersama dan entitas                                                  ventures and associates
     asosiasi
          Investasi pada entitas                                                Investments in
                                      3,908,924,351       3,908,924,351
          asosiasi                                                                  associates
     Aset pajak tangguhan           145,751,152,173    154,931,658,791        Deferred tax assets
     Aset tetap                                                              Property, plant, and
                                    364,151,414,645    368,570,176,165
                                                                                        equipment
       Aset hak guna                 12,647,530,581     13,071,691,421        Right of use assets
       Aset tidak lancar                                                        Other non-current
                                      1,166,666,669      1,666,666,667
       non-keuangan lainnya                                                  non-financial assets
       Jumlah aset tidak lancar     527,625,688,419    542,149,117,395 Total non-current assets
   Jumlah aset                      644,416,499,769    615,017,828,200                   Total assets
Liabilitas dan ekuitas                                                             Liabilities and equity
   Liabilitas                                                                                Liabilities
       Liabilitas jangka pendek                                                Current liabilities
          Utang usaha                                                        Trade payables
              Utang usaha pihak                                           Trade payables
                                     82,042,187,975    130,613,543,338
              ketiga                                                           third parties
              Utang usaha pihak                                           Trade payables
                                     17,397,056,307     17,131,185,566
              berelasi                                                      related parties
          Utang lainnya                                                      Other payables
              Utang lainnya pihak                                          Other payables
                                    152,958,676,091    113,344,862,637
              ketiga                                                           third parties
              Utang lainnya pihak                                          Other payables
Page 5
         berelasi                     7,038,186,947         7,038,186,947        related parties
      Uang muka                                                                 Current advances
      pelanggan jangka                                                            from customers
      pendek
         Uang muka                                                           Current advances
         pelanggan jangka                                                      from customers
                                      1,044,678,254          644,855,139
         pendek pihak                                                              third parties
         ketiga
      Beban akrual jangka                                                     Current accrued
                                    11,951,826,418        16,544,874,952
      pendek                                                                        expenses
      Utang pajak                   10,556,119,391        11,762,243,884        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              252,919,849          2,185,548,565             liabilities
         tahun atas liabilitas
         sewa pembiayaan
      Jumlah liabilitas                                                             Total current
                                   283,241,651,232       299,265,301,028
      jangka pendek                                                                     liabilities
  Liabilitas jangka                                                            Non-current liabilities
  panjang
      Utang pihak berelasi                                                     Non-current due to
                                    24,421,255,002        24,421,255,002
      jangka panjang                                                               related parties
      Kontrak liabilitas                                                      Non-current contract
                                   196,796,744,555       553,467,194,326
      jangka panjang                                                                     liabilities
      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
                                       487,894,166           556,779,790
         liabilitas sewa
         pembiayaan
      Kewajiban imbalan                                                                  Long-term
      pasca kerja jangka              4,076,801,879         3,595,635,420         post-employment
      panjang                                                                    benefit obligations
      Jumlah liabilitas                                                         Total non-current
                                   225,782,695,602       582,040,864,538
      jangka panjang                                                                      liabilities
  Jumlah liabilitas                509,024,346,834       881,306,165,566               Total liabilities
Ekuitas                                                                                              Equity
  Ekuitas yang                                                                  Equity attributable to
  diatribusikan kepada                                                       equity owners of parent
  pemilik entitas induk                                                                            entity
      Saham biasa                  538,431,259,500       188,431,259,500           Common stocks
      Tambahan modal                                                              Additional paid-in
                                    88,584,905,202        88,584,905,202
      disetor                                                                                 capital
      Cadangan pengukuran                                                                Reserve of
      kembali program                 2,750,814,759         3,074,211,158      remeasurements of
      imbalan pasti                                                           defined benefit plans
      Saldo laba                                                               Retained earnings
      (akumulasi kerugian)                                                                  (deficit)
         Saldo laba yang                                                           Appropriated
         telah ditentukan             6,271,589,469         6,271,589,469     retained earnings
         penggunaannya
         Saldo laba yang                                                        Unappropriated
         belum ditentukan        ( 499,986,307,809 )   ( 552,008,155,197 )    retained earnings
Page 6
         penggunaannya
      Jumlah ekuitas yang                                                     Total equity
      diatribusikan kepada                                           attributable to equity
                              136,052,261,121    ( 265,646,189,868 )
      pemilik entitas induk                                               owners of parent
                                                                                      entity
   Kepentingan                                                        Non-controlling interests
                               ( 660,108,186 )       ( 642,147,498 )
   non-pengendali
   Jumlah ekuitas             135,392,152,935    ( 266,288,337,366 )                Total equity
Jumlah liabilitas dan                                                  Total liabilities and equity
                              644,416,499,769      615,017,828,200
ekuitas
Page 7
[1312000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by nature - 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
                                      301,705,607,028        14,957,356,772
usaha
Pendapatan lainnya                     49,066,916,842          1,739,062,176                       Other income
Beban tiket, penjualan, dan                                                      Ticketing, sales and promotion
                                         ( 90,989,623 )       ( 362,383,222 )
promosi                                                                                                 expenses
Beban pemeliharaan dan                                                               Maintenance and overhaul
                                        ( 786,739,564 )         ( 79,237,000 )
perbaikan                                                                                               expenses
Beban operasional transportasi                                                         Transportation operation
                                        ( 184,550,717 )         ( 17,377,523 )
                                                                                                        expenses
Kenaikan (penurunan)                                                                      Increase (decrease) in
persediaan barang jadi dan             23,172,153,359       ( 7,598,385,831 ) inventories of finished goods and
pekerjaan dalam proses                                                                          work in progress
Bahan baku dan barang habis                                                    Raw materials and consumables
                                    ( 279,683,924,416 )     ( 2,609,690,316 )
pakai                                                                                                       used
Beban manfaat karyawan                ( 8,688,314,454 )     ( 6,480,448,765 )      Employee benefits expenses
Beban penyusutan dan                                                             Depreciation and amortisation
                                      ( 5,225,848,652 )     ( 5,197,336,585 )
amortisasi                                                                                              expenses
Pembentukan (pembalikan)                                                       Addition (reversal) of impairment
kerugian penurunan nilai yang                                  2,509,797,803 loss recognised in profit or loss
diakui dalam laba rugi
Beban lainnya                        ( 17,934,729,322 )    ( 49,134,742,668 )                     Other expenses
Pendapatan keuangan                           3,055,696              823,057                      Finance income
Beban bunga dan keuangan                  ( 77,844,851 )      ( 129,251,005 )         Interest and finance costs
Jumlah laba (rugi) sebelum                                                         Total profit (loss) before tax
                                       61,274,791,326      ( 52,401,813,107 )
pajak penghasilan
Pendapatan (beban) pajak              ( 9,271,541,388 )      11,805,149,555               Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                         Total profit (loss) from
                                       52,003,249,938      ( 40,596,663,552 )
yang dilanjutkan                                                                         continuing operations
Jumlah laba (rugi)                     52,003,249,938      ( 40,596,663,552 )                  Total profit (loss)
Pendapatan komprehensif                                                         Other comprehensive income,
lainnya, setelah pajak                                                                                    after tax
    Pendapatan komprehensif                                                           Other comprehensive
    lainnya yang tidak akan                                                         income that will not be
    direklasifikasi ke laba rugi,                                                   reclassified to profit or
    setelah pajak                                                                               loss, after tax
        Pendapatan komprehensif                                                    Other comprehensive
        lainnya atas pengukuran                                                                  income for
        kembali kewajiban               ( 322,759,637 )         ( 83,744,808 ) remeasurement of defined
        manfaat pasti, setelah                                                 benefit obligation, after tax
        pajak
        Jumlah pendapatan                                                                   Total other
        komprehensif lainnya                                                  comprehensive income
        yang tidak akan                 ( 322,759,637 )        ( 83,744,808 )          that will not be
        direklasifikasi ke laba                                                reclassified to profit or
        rugi, setelah pajak                                                              loss, after tax
    Jumlah pendapatan                                                         Total other comprehensive
    komprehensif lainnya,               ( 322,759,637 )        ( 83,744,808 )            income, after tax
    setelah pajak
Jumlah laba rugi komprehensif          51,680,490,301      ( 40,680,408,360 )    Total comprehensive income
Laba (rugi) yang dapat                                                             Profit (loss) attributable to
diatribusikan
Page 8
  Laba (rugi) yang dapat           52,021,847,388    ( 40,583,412,235 )    Profit (loss) attributable to
  diatribusikan ke entitas induk                                                          parent entity
  Laba (rugi) yang dapat                                                   Profit (loss) attributable to
  diatribusikan ke kepentingan      ( 18,597,450 )       ( 13,251,317 )     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   51,698,450,989    ( 40,667,494,736 )   attributable to parent entity
  induk
  Laba rugi komprehensif yang                                                 Comprehensive income
  dapat diatribusikan ke            ( 17,960,688 )       ( 12,913,624 ) 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                 7.4              ( 21.54 )     share from continuing
      dilanjutkan                                                                        operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                  Statement of changes in equity
                                                                                                Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                                                        Kepentingan
                                                 Saham biasa       Tambahan modal disetor          kembali program            ditentukan               ditentukan          diatribusikan kepada                                      Ekuitas
                                                                                                                                                                                                       non-pengendali
                                                                                                     imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                       Reserve of
                                                                                                                         Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital     remeasurements of                                                                                 Non-controlling interests        Equity
                                                                                                                              earnings                 earnings               parent entity
                                                                                                 defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                                                          Equity position
  Saldo awal periode sebelum penyajian kembali   188,431,259,500         88,584,905,202               3,074,211,158           6,271,589,469       ( 552,008,155,197 )      ( 265,646,189,868 )           ( 642,147,498 )        ( 266,288,337,366 ) Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                   188,431,259,500         88,584,905,202               3,074,211,158           6,271,589,469       ( 552,008,155,197 )      ( 265,646,189,868 )           ( 642,147,498 )        ( 266,288,337,366 )       Equity position, beginning of the period
  Laba (rugi)                                                                                                                                         52,021,847,388           52,021,847,388              ( 18,597,450 )           52,003,249,938                                       Profit (loss)
  Pendapatan komprehensif lainnya                                                                    ( 323,396,399 )                                                           ( 323,396,399 )                   636,762            ( 322,759,637 )                     Other comprehensive income
  Penerbitan saham biasa                         350,000,000,000                                                                                                              350,000,000,000                                      350,000,000,000                        Issuance of common stocks
  Posisi ekuitas, akhir periode                  538,431,259,500         88,584,905,202               2,750,814,759           6,271,589,469       ( 499,986,307,809 )         136,052,261,121            ( 660,108,186 )           135,392,152,935               Equity position, end of the period
Page 10
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                 Statement of changes in equity
                                                                                                Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                                                        Kepentingan
                                                 Saham biasa       Tambahan modal disetor          kembali program            ditentukan               ditentukan          diatribusikan kepada                                      Ekuitas
                                                                                                                                                                                                       non-pengendali
                                                                                                     imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                       Reserve of
                                                                                                                         Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital     remeasurements of                                                                                 Non-controlling interests        Equity
                                                                                                                              earnings                 earnings               parent entity
                                                                                                 defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                                                         Equity position
  Saldo awal periode sebelum penyajian kembali   188,431,259,500         88,584,905,202                 576,345,427           6,271,589,469       ( 458,402,755,260 )      ( 174,538,655,662 )               178,422,962        ( 174,360,232,700 ) Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                   188,431,259,500         88,584,905,202                 576,345,427           6,271,589,469       ( 458,402,755,260 )      ( 174,538,655,662 )               178,422,962        ( 174,360,232,700 )       Equity position, beginning of the period
  Laba (rugi)                                                                                                                                       ( 40,583,412,235 )       ( 40,583,412,235 )            ( 13,251,317 )         ( 40,596,663,552 )                                     Profit (loss)
  Pendapatan komprehensif lainnya                                                                     ( 84,082,501 )                                                              ( 84,082,501 )                 337,693               ( 83,744,808 )                   Other comprehensive income
  Posisi ekuitas, akhir periode                  188,431,259,500         88,584,905,202                 492,262,926           6,271,589,469       ( 498,986,167,495 )      ( 215,206,150,398 )               165,509,338        ( 215,040,641,060 )              Equity position, end of the period
Page 11
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                           Statement of cash flows
                                     30 June 2023          30 June 2022
Arus kas dari aktivitas operasi                                                  Cash flows from operating
                                                                                                   activities
   Penerimaan kas dari                                                                Cash receipts from
   aktivitas operasi                                                                  operating activities
       Penerimaan dari                                                         Receipts from customers
                                    285,475,583,407        17,883,362,642
       pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan    ( 294,106,024,586 )    ( 19,648,200,881 )     goods and services
       jasa
       Pembayaran gaji dan                                                   Payments for salaries and
                                    ( 8,087,599,936 )     ( 4,837,233,880 )
       tunjangan                                                                             allowances
       Pembayaran kas lainnya                                                  Other cash payments for
                                    ( 7,555,075,001 )      ( 2,587,628,466 )
       untuk beban operasi                                                           operating activities
   Kas diperoleh dari                                                        Cash generated from (used
                                   ( 24,273,116,116 )      ( 9,189,700,585 )
   (digunakan untuk) operasi                                                                in) operations
   Penerimaan bunga dari                                                            Interests received from
                                           3,055,696                802,437
   aktivitas operasi                                                                     operating activities
   Pembayaran bunga dari                                                      Interests paid from operating
                                      ( 105,576,710 )    ( 97,756,718,077 )
   aktivitas operasi                                                                               activities
   Penerimaan pengembalian                                                   Income taxes refunded (paid)
   (pembayaran) pajak                                                              from operating activities
                                    ( 6,490,310,484 )        ( 573,763,114 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                   Other cash inflows (outflows)
   kas lainnya dari aktivitas         ( 364,285,683 )                             from operating activities
   operasi
   Arus kas sebelum                                                             Net cash flows received
   perubahan dalam aset dan                                                     from (used in) operating
   liabilitas yang diperoleh       ( 31,230,233,297 )   ( 107,519,379,339 ) activities before changes in
   dari (digunakan untuk)                                                           assets and liabilities
   aktivitas operasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                   ( 31,230,233,297 )   ( 107,519,379,339 )
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                         Cash flows from investing
investasi                                                                                          activities
   Penerimaan dari penjualan                                                   Proceeds from disposal of
                                                             3,953,967,819
   aset tetap                                                              property, plant and equipment
   Pembayaran untuk perolehan                                                 Payments for acquisition of
                                      ( 293,915,308 )
   aset tetap                                                              property, plant and equipment
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                      ( 293,915,308 )        3,953,967,819
   (digunakan untuk) aktivitas                                                       investing activities
   investasi
Arus kas dari aktivitas                                                           Cash flows from financing
pendanaan                                                                                            activities
   Pembayaran pinjaman bank                             ( 449,674,356,376 )        Payments of bank loans
   Pembayaran liabilitas sewa                                                    Payments of finance lease
                                    ( 2,001,514,340 )       ( 260,000,000 )
   pembiayaan                                                                                     liabilities
   Penerimaan pinjaman lainnya                                                        Proceeds from other
                                     39,613,813,454       553,467,194,326
                                                                                                borrowings
Page 12
   Penerimaan utang pihak                                869,197,000 Proceeds from due to related
   berelasi                                                                               parties
   Pembayaran utang pihak                                              Payments of due to related
                                 ( 6,670,449,771 )
   berelasi                                                                               parties
   Jumlah arus kas bersih                                                   Total net cash flows
   yang diperoleh dari                                                   received from (used in)
                                  30,941,849,343     104,402,034,950
   (digunakan untuk) aktivitas                                               financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                           Total net increase (decrease)
                                  ( 582,299,262 )        836,623,430
bersih kas dan setara kas                                             in cash and cash equivalents
Kas dan setara kas arus kas,                                         Cash and cash equivalents cash
                                   3,082,243,215       1,219,882,252
awal periode                                                            flows, beginning of the period
Kas dan setara kas arus kas,                                             Cash and cash equivalents
                                   2,499,943,953       2,056,505,682
akhir periode                                                         cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                         Property, plant, and equipment
                                                          Aset tetap, awal periode     Penambahan aset tetap          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                206,862,890,363                                             206,862,890,363            Land, directly owned            Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                   Building and leasehold
                                                                 137,784,149,881                    192,054,190              137,976,204,071
                         dimiliki langsung                                                                                                     improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                           Machinery and equipment,
                                                                  67,139,150,279                                              67,139,150,279
                         langsung                                                                                                                              directly owned
                         Perabot dan peralatan kantor,                                                                                       Furniture and office equipment,
                                                                    4,700,922,042                   101,861,118                4,802,783,160
                         dimiliki langsung                                                                                                                     directly owned
                         Kendaraan bermotor, dimiliki                                                                                          Motor vehicle, directly owned
                                                                    2,097,050,000                                              2,097,050,000
                         langsung
                         Dimiliki langsung                       418,584,162,565                    293,915,308              418,878,077,873                      Directly owned
                         Aset tetap                                                                                                                         Property, plant, and
                                                                 418,584,162,565                    293,915,308              418,878,077,873
                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                        Building and leasehold Carrying amount, accumulated
                                                                  24,471,444,902                 2,757,621,091                27,229,065,993
                         dimiliki langsung                                                                                                          improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                                Machinery and equipment,
                                                                  20,143,533,684                 1,678,936,164                21,822,469,848
                         langsung                                                                                                                                   directly owned
                         Perabot dan peralatan kantor,                                                                                            Furniture and office equipment,
                                                                    3,966,463,022                   234,150,823                 4,200,613,845
                         dimiliki langsung                                                                                                                          directly owned
                         Kendaraan bermotor, dimiliki                                                                                               Motor vehicle, directly owned
                                                                    1,432,544,792                     41,968,750                1,474,513,542
                         langsung
                         Dimiliki langsung                        50,013,986,400                 4,712,676,828                54,726,663,228                   Directly owned
                         Aset tetap                                                                                                                        Property, plant, and
                                                                  50,013,986,400                 4,712,676,828                54,726,663,228
                                                                                                                                                                    equipment
Nilai perolehan          Aset tetap                                                                                                                        Property, plant, and               Carrying amount
                                                                 368,570,176,165                                             364,151,414,645
                                                                                                                                                                    equipment
Page 15
[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          Pengurangan aset tetap    Aset tetap, akhir periode
                                                          Property, plant, and      Addition in property, plant,    Disposals in property,     Property, plant, and
                                                      equipment, beginning period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung            206,862,890,363                                                                       206,862,890,363            Land, directly owned   Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold
                         dimiliki langsung                   137,776,323,985                       7,825,896                                       137,784,149,881           improvement, directly
                                                                                                                                                                                             owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                              67,116,906,063                     22,244,216                                         67,139,150,279
                         dimiliki langsung                                                                                                                                          directly owned
                         Perabot dan peralatan                                                                                                                                 Furniture and office
                                                                4,694,063,942                      6,858,100                                          4,700,922,042
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                                5,379,517,819                  671,500,000             ( 3,953,967,819 )              2,097,050,000
                         dimiliki langsung                                                                                                                                                   owned
                         Dimiliki langsung                   421,829,702,172                   708,428,212             ( 3,953,967,819 )           418,584,162,565                 Directly owned
                         Aset tetap                                                                                                                                           Property, plant, and
                                                             421,829,702,172                   708,428,212             ( 3,953,967,819 )           418,584,162,565
                                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold         Carrying amount,
                         dimiliki langsung                    18,602,892,764                 5,411,290,261                                          24,471,444,902           improvement, directly accumulated depreciation
                                                                                                                                                                                             owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                              17,381,799,754                 3,218,995,807                                          20,143,533,684
                         dimiliki langsung                                                                                                                                          directly owned
                         Perabot dan peralatan                                                                                                                                 Furniture and office
                                                                3,289,861,550                  676,601,472                                            3,966,463,022
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                                5,141,557,775                  128,621,477             ( 3,837,634,460 )              1,432,544,792
                         dimiliki langsung                                                                                                                                                   owned
                         Dimiliki langsung                    44,416,111,843                 9,435,509,017             ( 3,837,634,460 )            50,013,986,400                 Directly owned
                         Aset tetap                                                                                                                                           Property, plant, and
                                                              44,416,111,843                 9,435,509,017             ( 3,837,634,460 )            50,013,986,400
                                                                                                                                                                                       equipment
Nilai perolehan          Aset tetap                                                                                                                                           Property, plant, and          Carrying amount
                                                             377,413,590,329                                                                       368,570,176,165
                                                                                                                                                                                       equipment
Page 16
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 17
[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   Mesin, aset hak guna             16,060,668,901                                               16,060,668,901       Machinery, right of use assets        Carrying amount, gross
                         Aset hak guna                    16,060,668,901                                               16,060,668,901               Right of use assets
Akumulasi depresiasi     Mesin, aset hak guna              2,988,977,480                     424,160,840                3,413,138,320       Machinery, right of use assets Carrying amount, accumulated
                         Aset hak guna                     2,988,977,480                     424,160,840                3,413,138,320               Right of use assets                      depreciation
Nilai perolehan          Aset hak guna                    13,071,691,421                                               12,647,530,581               Right of use assets                  Carrying amount
Page 18
[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   Mesin, aset hak guna             16,060,668,901                                                     16,060,668,901       Machinery, right of use assets        Carrying amount, gross
                         Aset hak guna                    16,060,668,901                                                     16,060,668,901               Right of use assets
Akumulasi depresiasi     Mesin, aset hak guna              1,877,077,551                     1,111,899,929                    2,988,977,480       Machinery, right of use assets Carrying amount, accumulated
                         Aset hak guna                     1,877,077,551                     1,111,899,929                    2,988,977,480               Right of use assets                      depreciation
Nilai perolehan          Aset hak guna                    14,183,591,350                                                     13,071,691,421               Right of use assets                  Carrying amount
Page 19
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 20
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry

Catatan untuk pendapatan berdasarkan pihak                    Notes for revenue by parties

                                         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 ketiga 1         PT. SERIBU MASA                                                      Third party 1
                                           125,440,000,000                         0
                       BERSAMA
Pihak ketiga 2         PT. SURI                                                             Third party 2
                                           121,019,554,032                         0
                       NUSANTARA JAYA
Pihak ketiga 3         PT. INDO AGRO                                                        Third party 3
                                            14,434,000,000                         0
                       INTERNATIONAL
Pihak ketiga 4         CV. SILIH WANGI                                                      Third party 4
                                              9,168,503,000           13,500,000
                       SAWARGI
Pihak ketiga 5         SUTARNO                3,261,682,500                        0        Third party 5
Pihak ketiga 6         PT DUNIA DAGING                                                      Third party 6
                                              1,868,384,546       2,373,627,227
                       FOOD INDUSTRIES
Pihak ketiga 7         ABDULLAH FAQIH         1,442,636,000                        0        Third party 7
Pihak ketiga 8         PT DUNIA DAGING                                                      Third party 8
                                                734,716,800          237,662,610
                       FOOD INDUSTRIES
Pihak ketiga 9         Indofood -                                                           Third party 9
                                                477,318,000          648,235,000
                       Purwakarta
Pihak ketiga 10        PT. LANGGENG                                                        Third party 10
                                                126,575,993       1,464,832,343
                       MAJU UTAMA
Pihak ketiga lainnya                        23,732,236,157       10,219,499,592        Other third parties
Pihak ketiga                               301,705,607,028       14,957,356,772            Third parties
Tipe pihak                                 301,705,607,028       14,957,356,772         Type of parties
Page 21
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 22
[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 atau            Penjualan dan        Penjualan dan
                           jasa                 pendapatan usaha     pendapatan usaha
                      Service or product name    Sales and revenue    Sales and revenue
Pendapatan dari jasa 1 Jasa Maklon                   2,087,185,843       3,371,789,541    Service revenue 1
Pendapatan dari jasa 2 Jasa Pemeliharaan                                                  Service revenue 2
                                                        69,027,750           71,272,930
                       Sapi
Pendapatan dari jasa 3 Sewa                            183,591,000         153,443,559    Service revenue 3
Pendapatan dari jasa 4 Jasa Potong Sapi                724,950,000                   0    Service revenue 4
Pendapatan dari jasa                                 3,064,754,593       3,596,506,030     Service revenue
Pendapatan dari                                                                           Product revenue 1
                       Sapi                        31,401,187,500          604,857,120
produk 1
Pendapatan dari                                                                           Product revenue 2
                       Daging                     259,262,219,424          378,757,286
produk 2
Pendapatan dari                                                                           Product revenue 3
                       Produk olahan                 7,924,580,536      10,023,182,534
produk 3
Pendapatan dari                                                                           Product revenue 4
                       Lainnya                          52,864,975         354,053,802
produk 4
Pendapatan dari                                                                           Product revenue
                                                  298,640,852,435       11,360,850,742
produk
Tipe pendapatan                                   301,705,607,028       14,957,356,772     Type of revenue
Page 23
[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 impairment                                                Allowance for impairment
                           Trade receivables, gross                            Trade receivables   Trade receivables, gross                            Trade receivables
                                                       of trade receivables                                                    of trade receivables
Pihak ketiga   IDR              47,618,431,326                                                          30,988,584,590                                                              IDR   Third party
               Mata uang        47,618,431,326        ( 34,772,928,352 )        12,845,502,974          30,988,584,590        ( 30,381,593,706 )           606,990,884         Currency
Page 24
[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 impairment                                                Allowance for impairment
                                       Trade receivables, gross                            Trade receivables   Trade receivables, gross                            Trade receivables
                                                                   of trade receivables                                                    of trade receivables
Belum jatuh       Umur                                                                                                                                                                         Aging     Not yet due
                                                                                                                         27,513,750
tempo
Telah jatuh tempo 1 - 30 hari               10,421,901,408                                                           1,868,500,531                                                        1 - 30 days      Overdue
                  31 - 60 hari               5,457,224,771                                                             368,379,997                                                       31 - 60 days
                  61 - 90 hari               3,246,171,712                                                               9,284,981                                                       61 - 90 days
                  Lebih dari 90 hari        28,493,133,435                                                          28,714,905,331                                                 More than 90 days
                  Umur                      47,618,431,326                                                          30,961,070,840                                                             Aging
Jatuh tempo       Umur                      47,618,431,326        ( 34,772,928,352 )        12,845,502,974          30,988,584,590        ( 30,381,593,706 )           606,990,884             Aging     Due status
Page 25
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 26
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                           Notes for inventories
                            30 June 2023     31 December 2022
     Sapi                   45,839,714,952     22,910,798,882                    Cow
     Persediaan hewan                                         Live stocks inventories,
                            45,839,714,952     22,910,798,882
     ternak kotor                                                               gross
     Persediaan hewan                                           Livestock inventories
                            45,839,714,952     22,910,798,882
     ternak
     Barang jadi             7,820,038,079       1,460,875,466            Finished goods
     Bahan baku dan bahan                                        Raw and indirect material
                             8,096,271,639       7,077,145,102
     pembantu
     Persediaan, kotor      15,916,309,718       8,538,020,568        Inventories, gross
     Persediaan             15,916,309,718       8,538,020,568               Inventories
     Persediaan lancar      15,916,309,718       8,538,020,568         Current inventories
Page 27
[1632000] Disclosure of Notes to the financial statements - Inventories - 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                                79,685,123,928          127,002,343,378        IDR                Third party
                          AUD                                   181,955,971            1,729,974,609       AUD
                          EUR                                     5,864,601                                EUR
                          USD                                 2,169,243,475            1,881,225,351       USD
                          Mata uang                          82,042,187,975          130,613,543,338   Currency
Pihak berelasi            IDR                                17,397,056,307           17,131,185,566        IDR              Related party
                          Mata uang                          17,397,056,307           17,131,185,566   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
Belum jatuh tempo         Umur                                1,422,253,245           15,131,185,566                Aging                  Not yet due
Telah jatuh tempo         1 - 30 hari                           705,705,238            2,080,545,000          1 - 30 days                    Overdue
                          31 - 60 hari                           92,669,031              301,183,266         31 - 60 days
                          61 - 90 hari                           48,504,500            8,986,765,794         61 - 90 days
                          Lebih dari 90 hari                 97,170,112,268          121,245,049,278   More than 90 days
                          Umur                               98,016,991,037          132,613,543,338               Aging
Jatuh tempo               Umur                               99,439,244,282          147,744,728,904               Aging                    Due status
Page 30
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 31
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                    Cost of good sold
                                30 June 2023      30 June 2022
Persediaan bahan baku awal        6,909,184,149   23,889,979,855           Beginning raw inventory
Pembelian bahan baku            279,683,924,416    2,609,690,316          Purchased raw inventory
Persediaan bahan baku akhir       7,665,226,726   17,063,524,914              Ending raw inventory
Bahan baku yang digunakan       278,927,881,839    9,436,145,257              Raw inventory used
Pengangkutan dan bongkar muat       419,109,600                         Freight and handling costs
Upah, tenaga kerja langsung       3,054,564,714    1,881,228,736            Wages and direct labor
Depresiasi                        1,484,393,559    1,291,576,476                        Depreciation
Sewa                                 18,400,000       42,000,000                            Rent cost
Perbaikan dan pemeliharaan              794,500       36,929,268         Repairs and maintenance
Beban utilitas                    1,267,817,940    1,325,380,823                   Utilities expense
Biaya pabrikasi lainya            2,280,738,570    1,472,007,803    Other manufacturing overhead
Jumlah biaya produksi           287,453,700,722   15,485,268,363            Total production cost
Harga pokok produksi            287,453,700,722   15,485,268,363    Cost of goods manufactured
Barang jadi awal                 24,539,635,301    1,425,845,240   Beginning finish goods inventory
Barang jadi akhir                46,955,746,083      653,914,350     Ending finish goods inventory
Beban pokok penjualan dan                                              Cost of sales and revenue
                                265,037,589,940   13,747,401,450
pendapatan
Page 32
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 33
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 34
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 35
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 36
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 37
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 38
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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