Skip to content
Back to announcement

FinancialStatement-2023-II-BRNA.pdf

Financial statement Text extracted BRNA

Source file signed link, expires in 15 minutes

This browser can't display the PDF inline. Open it in a new tab.

Extracted text 53

Page 1
Nomor Surat                        043/VII/23/BRNA
Nama Emiten                        Berlina Tbk
Kode Emiten                        BRNA
Perihal                            Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



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



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 No        Nama         Kegiatan          Lokasi       Tahun          Status         Jumlah Aset            Satuan    Mata      Persentase
                          Usaha                       Komersil        Operasi                                         Uang         (%)
 1     Berlina       Industri plastik   Singapore                                             40.398        RIBUAN    IDR         100.0
       Singapore           dan
       Pte. Ltd       perdagangan
                          umum
 2     PT Quantex        Industri      Tangerang        2004           2004               28.828.616        RIBUAN     IDR        99.49
                        kemasan
                         plastik,
                      perdagangan
                        dan jasa
 3     PT Natura         Industri        Gempol,        2014           2014               17.223.995        RIBUAN     IDR        99.99
       Plasindo        pengolahan       Pasuruan
                         plastik,
                      Perdagangan
                        dan Jasa
 4     PT Lamipak        Industri     Sidoarjo Jawa     1986           1986              413.980.120        RIBUAN     IDR         70.0
       Primula          laminasi          Timur
       Indonesia       plastik dan
                        kemasan
 5     Hefei Paragon Industri botol    Hefei China      2004           2004              234.521.163        RIBUAN     IDR        100.0
       Plastic           dan cap
       Packaging Co. plastik dan
       Ltd              sikat gigi




      Dokumen ini merupakan dokumen resmi Berlina Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. Berlina 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                         Berlina 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                          BRNA                                                       Entity code
Nomor identifikasi entitas            AA046                                    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                              B13. Containers & Packaging                                    Industry
Subindustri                           B131. Containers & Packaging                              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                   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                                                      Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                             Total Key Audit Matters
Paragraf Hal Audit Utama                                                     Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
laporan review                                                                                 review report
Auditor tahun berjalan                                                                 Current year auditor
Nama partner audit tahun berjalan                                       Name of current year audit signing
Page 3
                                                                                   partner
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             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
                                         29,982,810         26,150,152
                                                                                      equivalents
     Aset keuangan lancar                                               Current financial assets
          Aset keuangan lancar                                               Current financial
          yang diukur pada nilai         10,014,871         16,143,593     assets at fair value
          wajar melalui laba rugi                                        through profit or loss
     Piutang usaha                                                            Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                       151,080,280         155,532,878
          ketiga                                                                        parties
          Piutang usaha pihak                                               Trade receivables
                                         12,361,862         16,580,580
          berelasi                                                             related parties
     Piutang lainnya                                                          Other receivables
          Piutang lainnya pihak                                        Other receivables third
                                          1,588,245          2,316,728
          ketiga                                                                        parties
     Persediaan lancar                                                      Current inventories
          Persediaan lancar            147,253,982         164,377,402   Current inventories
     Biaya dibayar dimuka                                              Current prepaid expenses
                                          8,256,861          1,081,533
     lancar
     Uang muka lancar                                                          Current advances
          Uang muka lancar                                                        Other current
                                          2,132,446           3,755,742
          lainnya                                                                    advances
     Pajak dibayar dimuka                                                    Current prepaid taxes
                                         11,079,384           9,136,345
     lancar
     Jumlah aset lancar                373,750,741         395,074,953      Total current assets
   Aset tidak lancar                                                            Non-current assets
     Uang muka tidak lancar                                               Non-current advances
          Uang muka tidak                                               Non-current advances
          lancar atas pembelian                                                on purchase of
                                         16,846,523          20,488,164
          aset tetap                                                       property, plant and
                                                                                   equipment
      Aset keuangan tidak                                                  Non-current financial
      lancar                                                                               assets
          Aset keuangan tidak                                               Other non-current
                                          9,160,923          10,261,649
          lancar lainnya                                                      financial assets
      Pajak dibayar dimuka                                              Non-current prepaid taxes
                                          5,661,738           5,661,607
      tidak lancar
      Aset pajak tangguhan                  308,361                      0     Deferred tax assets
      Aset tetap                                                               Property, plant, and
                                     1,333,959,354        1,426,992,190
                                                                                        equipment
       Aset takberwujud selain                                             Intangible assets other
                                          9,979,710          11,481,099
       goodwill                                                                      than goodwill
       Jumlah aset tidak lancar      1,375,916,609        1,474,884,709 Total non-current assets
   Jumlah aset                       1,749,667,350        1,869,959,662                  Total assets
Liabilitas dan ekuitas                                                             Liabilities and equity
   Liabilitas                                                                                Liabilities
       Liabilitas jangka pendek                                                 Current liabilities
          Utang bank jangka                                              Short term bank loans
                                       148,877,551          244,062,864
          pendek
          Utang usaha                                                          Trade payables
Page 5
       Utang usaha pihak                                      Trade payables
                               110,767,125   137,544,513
       ketiga                                                     third parties
   Utang lainnya                                                 Other payables
       Utang lainnya pihak                                    Other payables
                                 6,007,779     6,139,900
       ketiga                                                     third parties
   Uang muka                                                  Current advances
   pelanggan jangka                                             from customers
   pendek
       Uang muka                                            Current advances
       pelanggan jangka                                       from customers
                                 6,387,050     8,864,526
       pendek pihak                                               third parties
       ketiga
   Beban akrual jangka                                        Current accrued
                                35,993,399    34,262,018
   pendek                                                            expenses
   Liabilitas imbalan                                               Short-term
   pasca kerja jangka           10,202,676    10,742,646     post-employment
   pendek                                                   benefit obligations
   Utang pajak                  21,038,318    18,242,021        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 bank loans
       tempo dalam satu         47,358,599    28,015,035
       tahun atas utang
       bank
       Liabilitas jangka                                   Current maturities
       panjang yang jatuh                                   of secured loans
       tempo dalam satu
                                 8,647,329     8,461,196
       tahun atas
       pinjaman
       beragunan
       Liabilitas jangka                                   Current maturities
       panjang yang jatuh                                   of finance lease
       tempo dalam satu         15,031,432    20,620,957            liabilities
       tahun atas liabilitas
       sewa pembiayaan
   Jumlah liabilitas                                              Total current
                               410,311,258   516,955,676
   jangka pendek                                                      liabilities
Liabilitas jangka                                            Non-current liabilities
panjang
   Liabilitas pajak                                        Deferred tax liabilities
                                78,150,376    98,865,637
   tangguhan
   Utang pemegang                                            Non-current due to
                               149,872,041   128,721,610
   saham jangka panjang                                            stockholders
   Liabilitas jangka                                       Long-term liabilities
   panjang setelah                                               net of current
   dikurangi bagian                                                  maturities
   yang jatuh tempo
   dalam satu tahun
       Liabilitas jangka                                      Long-term bank
       panjang atas utang      372,687,597   337,876,907               loans
       bank
       Liabilitas jangka                                   Long-term secured
       panjang atas                                                    loans
                                10,216,829    14,354,819
       pinjaman
       beragunan
       Liabilitas jangka                                   Long-term finance
       panjang atas                                           lease liabilities
       liabilitas sewa          14,324,197    16,674,176
Page 6
          pembiayaan
      Kewajiban imbalan                                                       Long-term
      pasca kerja jangka         39,607,979        37,611,367          post-employment
      panjang                                                         benefit obligations
      Jumlah liabilitas                                              Total non-current
                                664,859,019       634,104,516
      jangka panjang                                                           liabilities
  Jumlah liabilitas           1,075,170,277     1,151,060,192               Total liabilities
Ekuitas                                                                                   Equity
  Ekuitas yang                                                       Equity attributable to
  diatribusikan kepada                                            equity owners of parent
  pemilik entitas induk                                                                 entity
      Saham biasa                48,955,500        48,955,500           Common stocks
      Tambahan modal                                                   Additional paid-in
                                246,579,048       246,579,048
      disetor                                                                      capital
      Cadangan revaluasi        618,001,586       637,523,175      Revaluation reserves
      Komponen ekuitas                                             Other components of
                                 57,548,794        74,133,081
      lainnya                                                                      equity
      Saldo laba                                                    Retained earnings
      (akumulasi kerugian)                                                       (deficit)
          Saldo laba yang                                               Appropriated
          telah ditentukan         9,791,100         9,791,100     retained earnings
          penggunaannya
          Saldo laba yang                                            Unappropriated
          belum ditentukan    ( 363,831,284 )   ( 351,070,391 )    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                              Total equity
      diatribusikan kepada                                    attributable to equity
                                617,044,744       665,911,513
      pemilik entitas induk                                        owners of parent
                                                                               entity
   Kepentingan                                                 Non-controlling interests
                                 57,452,329        52,987,957
   non-pengendali
   Jumlah ekuitas               674,497,073       718,899,470                   Total equity
Jumlah liabilitas dan                                              Total liabilities and equity
                              1,749,667,350     1,869,959,662
ekuitas
Page 7
[1321000] Statement of profit or loss and other comprehensive income, OCI
components presented before 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
                                       500,836,801         545,093,921
usaha
Beban pokok penjualan dan                                                        Cost of sales and revenue
                                    ( 461,642,835 )      ( 528,573,879 )
pendapatan
Jumlah laba bruto                        39,193,966          16,520,042                  Total gross profit
Beban penjualan                       ( 20,133,383 )      ( 21,787,046 )                   Selling expenses
Beban umum dan administrasi                                                    General and administrative
                                      ( 27,926,723 )      ( 31,482,329 )
                                                                                                   expenses
Pendapatan keuangan                          47,260              26,545                     Finance income
Beban bunga dan keuangan              ( 40,204,425 )      ( 40,856,992 )         Interest and finance costs
Keuntungan (kerugian) selisih                                                 Gains (losses) on changes in
                                          2,751,245        ( 2,069,495 )
kurs mata uang asing                                                                foreign exchange rates
Pendapatan lainnya                        1,651,773           2,730,877                        Other income
Beban lainnya                          ( 1,460,663 )         ( 757,328 )                    Other expenses
Jumlah laba (rugi) sebelum                                                   Total profit (loss) before tax
                                      ( 46,080,950 )      ( 77,675,726 )
pajak penghasilan
Pendapatan (beban) pajak                 17,562,860          35,199,746             Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                    Total profit (loss) from
                                      ( 28,518,090 )      ( 42,475,980 )
yang dilanjutkan                                                                   continuing operations
Jumlah laba (rugi)                    ( 28,518,090 )      ( 42,475,980 )                  Total profit (loss)
Pendapatan komprehensif                                                   Other comprehensive income,
lainnya, sebelum pajak                                                                           before tax
    Pendapatan komprehensif                                                     Other comprehensive
    lainnya yang tidak akan                                                    income that will not be
    direklasifikasi ke laba rugi,                                              reclassified to profit or
    sebelum pajak                                                                       loss, before tax
        Pendapatan komprehensif                                               Other comprehensive
        lainnya atas pengukuran                                                            income for
        kembali kewajiban                   897,412            1,710,098 remeasurement of defined
        manfaat pasti, sebelum                                             benefit obligation, before
        pajak                                                                                     tax
        Jumlah pendapatan                                                                 Total other
        komprehensif lainnya                                               comprehensive income
        yang tidak akan                     897,412            1,710,098             that will not be
        direklasifikasi ke laba                                            reclassified to profit or
        rugi, sebelum pajak                                                         loss, before tax
    Pendapatan komprehensif                                                     Other comprehensive
    lainnya yang akan                                                             income that may be
    direklasifikasi ke laba rugi,                                              reclassified to profit or
    sebelum pajak                                                                       loss, before tax
        Keuntungan (kerugian)                                                      Gains (losses) on
        selisih kurs penjabaran,      ( 16,584,288 )        ( 2,772,650 ) exchange differences on
        sebelum pajak                                                         translation, before tax
        Jumlah pendapatan                                                                 Total other
        komprehensif lainnya                                               comprehensive income
        yang akan direklasifikasi     ( 16,584,288 )        ( 2,772,650 ) that may be reclassified
        ke laba rugi, sebelum                                              to profit or loss, before
        pajak                                                                                     tax
    Jumlah pendapatan                                                     Total other comprehensive
    komprehensif lainnya,             ( 15,686,876 )        ( 1,062,552 )           income, before tax
    sebelum pajak
Page 8
Pajak atas pendapatan                  ( 197,431 )      ( 376,220 )     Tax on other comprehensive
komprehensif lainnya                                                                       income
Jumlah pendapatan                                                       Total other comprehensive
komprehensif lainnya, setelah       ( 15,884,307 )    ( 1,438,772 )               income, after tax
pajak
Jumlah laba rugi komprehensif       ( 44,402,397 )   ( 43,914,752 )   Total comprehensive income
Laba (rugi) yang dapat                                                  Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                               Profit (loss) attributable to
                                    ( 32,922,040 )   ( 46,689,332 )
   diatribusikan ke entitas induk                                                      parent entity
   Laba (rugi) yang dapat                                               Profit (loss) attributable to
   diatribusikan ke kepentingan         4,403,950        4,213,352       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   ( 48,866,769 )   ( 48,190,708 )    attributable to parent entity
   induk
   Laba rugi komprehensif yang                                            Comprehensive income
   dapat diatribusikan ke               4,464,372        4,275,956 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              ( 34 )           ( 48 )      share from continuing
       dilanjutkan                                                                   operations
   Laba (rugi) per saham                                             Diluted earnings (loss) per
   dilusian                                                                                  share
       Laba (rugi) per saham                                        Diluted earnings (loss) per
       dilusian dari operasi yang           ( 34 )           ( 48 )      share from continuing
       dilanjutkan                                                                   operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                                    Statement of changes in equity
                                                                                                                                              Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal                                   Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa                                    Cadangan revaluasi                                 ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                          disetor                                        ekuitas lainnya                                                                                    non-pengendali
                                                                                                                                                penggunaannya            penggunaannya              entitas induk
                                                                                                                       Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital   Revaluation reserves                                                                                                     Non-controlling interests   Equity
                                                                                                                        equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                                            Equity position
  Saldo awal periode sebelum penyajian kembali        48,955,500             246,579,048               637,523,175             74,133,081                9,791,100          ( 351,070,391 )             665,911,513                 52,987,957         718,899,470    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                        48,955,500             246,579,048               637,523,175             74,133,081                9,791,100          ( 351,070,391 )             665,911,513                 52,987,957         718,899,470          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                 ( 32,922,040 )          ( 32,922,040 )                 4,403,950       ( 28,518,090 )                                         Profit (loss)
  Pendapatan komprehensif lainnya                                                                                           ( 16,584,287 )                                          639,558           ( 15,944,729 )                    60,422       ( 15,884,307 )                       Other comprehensive income
  Transaksi ekuitas lainnya                                                                          ( 19,521,589 )                                                              19,521,589                                                                                                   Other equity transactions
  Posisi ekuitas, akhir periode                       48,955,500             246,579,048               618,001,586             57,548,794                9,791,100          ( 363,831,284 )             617,044,744                 57,452,329        674,497,073                  Equity position, end of the period
Page 10
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                                     Statement of changes in equity
                                                                                                                                              Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal                                   Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa                                    Cadangan revaluasi                                 ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                          disetor                                        ekuitas lainnya                                                                                    non-pengendali
                                                                                                                                                penggunaannya            penggunaannya              entitas induk
                                                                                                                       Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital   Revaluation reserves                                                                                                     Non-controlling interests   Equity
                                                                                                                        equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                                             Equity position
  Saldo awal periode sebelum penyajian kembali        48,955,500             246,579,048               688,360,985             71,945,904                9,791,100          ( 269,229,532 )             796,403,005                 54,632,079         851,035,084     Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                        48,955,500             246,579,048               688,360,985             71,945,904                9,791,100          ( 269,229,532 )             796,403,005                 54,632,079         851,035,084           Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                 ( 46,689,332 )          ( 46,689,332 )                 4,213,352       ( 42,475,980 )                                          Profit (loss)
  Pendapatan komprehensif lainnya                                                                                            ( 2,772,650 )                                        1,271,274             ( 1,501,376 )                   62,604         ( 1,438,772 )                       Other comprehensive income
  Transaksi ekuitas lainnya                                                                          ( 42,312,391 )                                                              42,312,391                                                                                                    Other equity transactions
  Posisi ekuitas, akhir periode                       48,955,500             246,579,048               646,048,594             69,173,254                9,791,100          ( 272,335,199 )             748,212,297                 58,908,035        807,120,332                   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
                                     508,680,835        526,154,080
       pelanggan
   Pembayaran kas dari                                                    Cash payments from
   aktivitas operasi                                                       operating activities
       Pembayaran kepada                                             Payments to suppliers for
       pemasok atas barang dan    ( 322,538,002 )    ( 408,626,771 )     goods and services
       jasa
       Pembayaran gaji dan                                             Payments for salaries and
                                    ( 83,497,089 )     ( 91,086,023 )
       tunjangan                                                                       allowances
   Kas diperoleh dari                                                  Cash generated from (used
                                     102,645,744           26,441,286
   (digunakan untuk) operasi                                                          in) operations
   Pembayaran bunga dari                                                Interests paid from operating
                                    ( 38,536,222 )     ( 43,070,419 )
   aktivitas operasi                                                                         activities
   Penerimaan pengembalian                                             Income taxes refunded (paid)
   (pembayaran) pajak                                                        from operating activities
                                     ( 3,115,003 )       ( 3,862,906 )
   penghasilan dari aktivitas
   operasi
   Jumlah arus kas bersih                                                      Total net cash flows
   yang diperoleh dari                                                      received from (used in)
                                       60,994,519      ( 20,492,039 )
   (digunakan untuk) aktivitas                                                  operating activities
   operasi
Arus kas dari aktivitas                                                    Cash flows from investing
investasi                                                                                      activities
   Pembayaran uang muka                                                  Payments for advances for
   pembelian aset tetap             ( 10,539,206 )     ( 14,792,675 )    purchase of property, plant
                                                                                      and equipment
   Penerimaan dari penjualan                                              Proceeds from disposal of
                                          566,384                  0
   aset tetap                                                         property, plant and equipment
   Pembayaran untuk perolehan                                            Payments for acquisition of
                                     ( 1,790,851 )        ( 988,756 )
   aset tetap                                                         property, plant and equipment
   Pembayaran untuk perolehan                                            Payments for acquisition of
                                       ( 105,000 )
   aset takberwujud                                                                 intangible assets
   Penerimaan bunga dari                                                     Interests received from
                                           47,260             26,545
   aktivitas investasi                                                            investing activities
   Jumlah arus kas bersih                                                      Total net cash flows
   yang diperoleh dari                                                     received from (used in)
                                    ( 11,821,413 )     ( 15,754,886 )
   (digunakan untuk) aktivitas                                                  investing activities
   investasi
Arus kas dari aktivitas                                                     Cash flows from financing
pendanaan                                                                                    activities
   Penerimaan pinjaman bank          214,225,297        660,916,418        Proceeds from bank loans
   Pembayaran pinjaman bank       ( 263,875,772 )    ( 665,891,972 )         Payments of bank loans
   Pembayaran pinjaman                                                    Payments of secured loans
                                     ( 3,951,857 )      ( 4,329,353 )
   beragunan
   Pembayaran utang                                                          Payments of consumer
                                     ( 1,275,769 )        ( 925,945 )
   pembiayaan konsumen                                                           financing payables
   Pembayaran liabilitas sewa                                             Payments of finance lease
                                    ( 10,407,491 )     ( 20,760,173 )
   pembiayaan                                                                              liabilities
   Penerimaan utang pemegang                                                  Proceeds from due to
                                       21,614,789         63,245,447
   saham                                                                               stockholders
Page 12
   Pembayaran utang                                                       Payments of due to
                                  ( 4,500,000 )    ( 500,000 )
   pemegang saham                                                                stockholders
   Jumlah arus kas bersih                                               Total net cash flows
   yang diperoleh dari                                               received from (used in)
                                 ( 48,170,803 )    31,754,422
   (digunakan untuk) aktivitas                                           financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                       Total net increase (decrease)
                                     1,002,303    ( 4,492,503 )
bersih kas dan setara kas                                         in cash and cash equivalents
Kas dan setara kas arus kas,                                     Cash and cash equivalents cash
                                 ( 10,025,699 )   ( 5,277,217 )
awal periode                                                        flows, beginning of the period
Efek perubahan nilai kurs pada                                   Effect of exchange rate changes
                                  ( 2,036,928 )       ( 75,689 )
kas dan setara kas                                                  on cash and cash equivalents
Kas dan setara kas arus kas,                                         Cash and cash equivalents
                                 ( 11,060,324 )   ( 9,845,409 )
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
                                                                                                                                          Penjabaran laporan
                                              Aset tetap, awal      Penambahan aset         Pengurangan aset       Reklasifikasi aset                             Aset tetap, akhir
                                                                                                                                            keuangan aset
                                                 periode                 tetap                   tetap                   tetap                                        periode
                                                                                                                                                 tetap
                                                                                                                                              Translation
                                             Property, plant, and                              Disposals in        Reclassifications of                          Property, plant, and
                                                                    Addition in property,                                                    adjustment in
                                            equipment, beginning                            property, plant, and   property, plant, and                            equipment, end
                                                                    plant, and equipment                                                  property, plant, and
                                                   period                                       equipment              equipment                                       period
                                                                                                                                              equipment
Nilai perolehan,   Tanah, dimiliki                                                                                                                                                       Land, directly owned   Carrying amount,
                                                  380,875,828                                                                                 ( 3,397,301 )            377,478,527
kotor              langsung                                                                                                                                                                                                gross
                   Bangunan dan                                                                                                                                                    Building and leasehold
                   fasilitasnya, dimiliki         169,608,976                                                                                 ( 6,546,357 )            163,062,619   improvement, directly
                   langsung                                                                                                                                                                          owned
                   Mesin dan peralatan,                                                                                                                                                     Machinery and
                   dimiliki langsung            1,184,440,583               2,873,525           ( 5,362,960 )             11,362,520         ( 12,127,098 )          1,181,186,570     equipment, directly
                                                                                                                                                                                                     owned
                   Perabot dan peralatan                                                                                                                                               Furniture and office
                   kantor, dimiliki                 34,462,333                                     ( 627,717 )                                   ( 146,136 )            33,688,480     equipment, directly
                   langsung                                                                                                                                                                          owned
                   Kendaraan bermotor,                                                                                                                                              Motor vehicle, directly
                                                     3,860,048                                                                                    ( 75,538 )             3,784,510
                   dimiliki langsung                                                                                                                                                                 owned
                   Dimiliki langsung            1,773,247,768               2,873,525           ( 5,990,677 )             11,362,520         ( 22,292,430 )          1,759,200,706         Directly owned
                   Mesin, aset hak guna                                                                                                                                            Machinery, right of use
                                                    88,239,774                                                          ( 8,277,520 )                                   79,962,254
                                                                                                                                                                                                     assets
                   Alat pengangkutan,                                                                                                                                                       Transportation
                   aset hak guna                        115,564                126,249                                                                                     241,813 equipment, right of use
                                                                                                                                                                                                     assets
                   Bangunan, aset hak                                                                                                                                                 Building, right of use
                                                    30,866,483              2,098,884                                   ( 8,388,725 )                                   24,576,642
                   guna                                                                                                                                                                              assets
                   Aset hak guna                  119,221,821               2,225,133                                 ( 16,666,245 )                                   104,780,709 Right of use assets
                   Bangunan, dalam                                                                                                                                                  Building, assets under
                                                     5,072,388                                                                                   ( 206,295 )             4,866,093
                   penyelesaian                                                                                                                                                                construction
                   Mesin dan alat berat,                                                                                                                                            Machinery and heavy
                   dalam penyelesaian               12,412,289             10,348,403                                   ( 2,950,000 )                                   19,810,692      equipment, assets
                                                                                                                                                                                        under construction
                   Aset dalam                                                                                                                                                                Assets under
                                                    17,484,677             10,348,403                                   ( 2,950,000 )            ( 206,295 )            24,676,785
                   penyelesaian                                                                                                                                                              construction
Page 15
                  Aset tetap                                                                                                              Property, plant, and
                                           1,909,954,266   15,447,061   ( 5,990,677 )    ( 8,253,725 )   ( 22,498,725 )   1,888,658,200
                                                                                                                                                   equipment
Akumulasi         Tanah, dimiliki                                                                                                         Land, directly owned     Carrying amount,
                                                965,995      187,450                                         ( 84,554 )       1,068,891
depresiasi        langsung                                                                                                                                             accumulated
                  Bangunan dan                                                                                                          Building and leasehold          depreciation
                  fasilitasnya, dimiliki     12,118,013      590,166                                        ( 566,018 )      17,502,161  improvement, directly
                  langsung                                                                                                                               owned
                  Mesin dan peralatan,                                                                                                          Machinery and
                  dimiliki langsung         384,650,360    78,150,769   ( 5,218,871 )       5,016,405     ( 6,008,962 )     456,589,701     equipment, directly
                                                                                                                                                         owned
                  Perabot dan peralatan                                                                                                    Furniture and office
                  kantor, dimiliki           30,749,686     1,017,679    ( 627,717 )                        ( 136,573 )      31,003,075     equipment, directly
                  langsung                                                                                                                               owned
                  Kendaraan bermotor,                                                                                                    Motor vehicle, directly
                                              3,743,264         3,614                                        ( 67,984 )       3,678,894
                  dimiliki langsung                                                                                                                      owned
                  Dimiliki langsung         432,227,318    85,309,678   ( 5,846,588 )       5,016,405     ( 6,864,091 )     509,842,722        Directly owned
                  Mesin, aset hak guna                                                                                                  Machinery, right of use
                                             35,542,561     5,302,390                    ( 5,016,405 )                       35,828,546
                                                                                                                                                         assets
                  Alat pengangkutan,                                                                                                            Transportation
                  aset hak guna                 115,563         3,507                               0                           119,070 equipment, right of use
                                                                                                                                                         assets
                  Bangunan, aset hak                                                                                                      Building, right of use
                                             15,076,634     1,251,655                    ( 7,419,781 )                        8,908,508
                  guna                                                                                                                                   assets
                  Aset hak guna              50,734,758     6,557,552                   ( 12,436,186 )                       44,856,124 Right of use assets
                  Aset tetap                                                                                                             Property, plant, and
                                            482,962,076    91,867,230   ( 5,846,588 )    ( 7,419,781 )    ( 6,864,091 )     554,698,846
                                                                                                                                                    equipment
Nilai perolehan   Aset tetap                                                                                                             Property, plant, and      Carrying amount
                                           1,426,992,190                                                                  1,333,959,354
                                                                                                                                                    equipment
Page 16
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                              Property, plant, and equipment
                                                                                                                                             Penjabaran
                                              Aset tetap, awal      Penambahan aset         Pengurangan aset       Reklasifikasi aset                             Aset tetap, akhir
                                                                                                                                          laporan keuangan
                                                 periode                 tetap                   tetap                   tetap                                        periode
                                                                                                                                              aset tetap
                                                                                                                                              Translation
                                             Property, plant, and                              Disposals in        Reclassifications of                          Property, plant, and
                                                                    Addition in property,                                                    adjustment in
                                            equipment, beginning                            property, plant, and   property, plant, and                            equipment, end
                                                                    plant, and equipment                                                  property, plant, and
                                                   period                                       equipment              equipment                                       period
                                                                                                                                              equipment
Nilai perolehan,   Tanah, dimiliki                                                                                                                                                       Land, directly owned   Carrying amount,
                                                  380,516,533                                                                                       359,295            380,875,828
kotor              langsung                                                                                                                                                                                                gross
                   Bangunan dan                                                                                                                                                    Building and leasehold
                   fasilitasnya, dimiliki         168,451,067                  465,572                                                              692,337            169,608,976   improvement, directly
                   langsung                                                                                                                                                                          owned
                   Mesin dan peralatan,                                                                                                                                                     Machinery and
                   dimiliki langsung            1,022,984,913                7,778,189                                  152,416,519              1,260,962           1,184,440,583     equipment, directly
                                                                                                                                                                                                     owned
                   Perabot dan peralatan                                                                                                                                               Furniture and office
                   kantor, dimiliki                 34,257,816                 189,062                                                               15,455             34,462,333     equipment, directly
                   langsung                                                                                                                                                                          owned
                   Kendaraan bermotor,                                                                                                                                              Motor vehicle, directly
                                                     3,823,150                   28,909                                                                7,989             3,860,048
                   dimiliki langsung                                                                                                                                                                 owned
                   Dimiliki langsung            1,610,033,479                8,461,732                                  152,416,519              2,336,038           1,773,247,768         Directly owned
                   Mesin, aset hak guna                                                                                                                                            Machinery, right of use
                                                  216,991,254                                                        ( 128,751,480 )                                    88,239,774
                                                                                                                                                                                                     assets
                   Alat pengangkutan,                                                                                                                                                       Transportation
                   aset hak guna                        115,564                                                                                                            115,564 equipment, right of use
                                                                                                                                                                                                     assets
                   Bangunan, aset hak                                                                                                                                                 Building, right of use
                                                    27,121,398               6,864,635          ( 3,119,550 )                                                           30,866,483
                   guna                                                                                                                                                                              assets
                   Aset hak guna                  244,228,216                6,864,635          ( 3,119,550 )        ( 128,751,480 )                                   119,221,821 Right of use assets
                   Bangunan, dalam                                                                                                                                                  Building, assets under
                                                     2,491,421               2,580,967                                                                                   5,072,388
                   penyelesaian                                                                                                                                                                construction
                   Mesin dan alat berat,                                                                                                                                            Machinery and heavy
                   dalam penyelesaian               10,450,878               7,331,182                                  ( 5,369,771 )                                   12,412,289      equipment, assets
                                                                                                                                                                                        under construction
                   Aset dalam                                                                                                                                                                Assets under
                                                    12,942,299               9,912,149                                  ( 5,369,771 )                                   17,484,677
                   penyelesaian                                                                                                                                                              construction
Page 17
                  Aset tetap                                                                                                          Property, plant, and
                                           1,867,203,994    25,238,516   ( 3,119,550 )     18,295,268     2,336,038   1,909,954,266
                                                                                                                                               equipment
Akumulasi         Tanah, dimiliki                                                                                                     Land, directly owned     Carrying amount,
                                                      0       953,830                                       12,165          965,995
depresiasi        langsung                                                                                                                                         accumulated
                  Bangunan dan                                                                                                      Building and leasehold          depreciation
                  fasilitasnya, dimiliki                    12,044,337                                      73,676       12,118,013  improvement, directly
                  langsung                                                                                                                           owned
                  Mesin dan peralatan,                                                                                                      Machinery and
                  dimiliki langsung         163,273,303    155,166,126                     65,488,832      722,099      384,650,360     equipment, directly
                                                                                                                                                     owned
                  Perabot dan peralatan                                                                                                Furniture and office
                  kantor, dimiliki           28,805,218      1,930,400                                      14,068       30,749,686     equipment, directly
                  langsung                                                                                                                           owned
                  Kendaraan bermotor,                                                                                                Motor vehicle, directly
                                              3,729,449          6,625                                       7,190        3,743,264
                  dimiliki langsung                                                                                                                  owned
                  Dimiliki langsung         195,807,970    170,101,318                     65,488,832      829,198      432,227,318        Directly owned
                  Mesin, aset hak guna                                                                                              Machinery, right of use
                                             80,780,275     20,251,118                   ( 65,488,832 )                  35,542,561
                                                                                                                                                     assets
                  Alat pengangkutan,                                                                                                        Transportation
                  aset hak guna                  77,042        38,521                                                       115,563 equipment, right of use
                                                                                                                                                     assets
                  Bangunan, aset hak                                                                                                  Building, right of use
                                             12,469,418      4,659,552   ( 2,052,336 )                                   15,076,634
                  guna                                                                                                                               assets
                  Aset hak guna              93,326,735     24,949,191   ( 2,052,336 )   ( 65,488,832 )                  50,734,758 Right of use assets
                  Aset tetap                                                                                                         Property, plant, and
                                            289,134,705    195,050,509   ( 2,052,336 )                     829,198      482,962,076
                                                                                                                                                equipment
Nilai perolehan   Aset tetap                                                                                                         Property, plant, and      Carrying amount
                                           1,578,069,289                                                              1,426,992,190
                                                                                                                                                equipment
Page 18
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 19
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
Page 20
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
Page 21
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 22
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry

Catatan untuk pendapatan berdasarkan                           Notes for revenue by parties
pihak

                                        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 berelasi 1       PT ICI Paints                                                Related party 1
                                                21,261,736           20,337,688
                       Indonesia
Pihak berelasi                                 21,261,736           20,337,688     Related parties
Pihak ketiga lainnya                          479,575,065          524,756,233    Other third parties
Pihak ketiga                                  479,575,065          524,756,233        Third parties
Tipe pihak                                    500,836,801          545,093,921     Type of parties
Page 23
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 24
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan                                      Notes for revenue by type

                                         30 June 2023 30 June 2022

                    Nama produk            Penjualan dan        Penjualan dan
                     atau jasa           pendapatan usaha     pendapatan usaha
                    Service or product
                                          Sales and revenue    Sales and revenue
                          name
Pendapatan produk                                                                  Other product revenue
                                               500,836,801          545,093,921
lainnya
Pendapatan dari                                                                        Product revenue
                                               500,836,801          545,093,921
produk
Tipe pendapatan                                500,836,801          545,093,921        Type of revenue
Page 25
[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            Penjualan dan        Penjualan dan
                       atau jasa           pendapatan usaha     pendapatan usaha
                      Service or product
                                            Sales and revenue    Sales and revenue
                            name
Pendapatan domestik                                                                        Other domestic
                                                 404,034,249          451,844,091
lainnya                                                                                           revenue
Pendapatan domestik                              404,034,249          451,844,091     Domestic revenue
Pendapatan ekspor                                                                    Other export revenue
                                                  96,802,552           93,249,830
lainnya
Pendapatan ekspor                                 96,802,552           93,249,830       Export revenue
Sumber pendapatan                                500,836,801          545,093,921     Source of revenue
Page 26
[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                 Unilever Grup          234,997,476          211,216,895                 Party 1
Pihak dengan                                                                       Party with revenue
pendapatan lebih dari                          234,997,476          211,216,895        more than 10%
10%
Page 27
[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                119,289,978                                                       118,144,104                                                             IDR      Third party
                 CNY                 10,636,629                                                        18,678,363                                                            CNY
                 EUR                    660,534                                                           659,399                                                            EUR
                 USD                 27,386,540                                                        24,952,419                                                            USD
                 Mata uang          157,973,681           ( 6,893,401 )         151,080,280           162,434,285          ( 6,901,407 )         155,532,878             Currency
Pihak berelasi   IDR                 12,361,862                                                        16,580,580                                                             IDR    Related party
                 Mata uang           12,361,862                      (0)          12,361,862           16,580,580                     (0)          16,580,580            Currency
Page 28
[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                 117,595,175                                                       126,621,516                                                          Aging   Not yet due
Telah jatuh tempo 1 - 30 hari           17,445,121                                                        17,928,837                                                    1 - 30 days     Overdue
                  1 - 60 hari            3,883,022                                                         2,952,558                                                    1 - 60 days
                  1 - 90 hari              994,615                                                           543,451                                                    1 - 90 days
                  1 - 180 hari          18,055,748                                                        14,387,923                                                   1 - 180 days
                  Umur                  40,378,506                                                        35,812,769                                                         Aging
Jatuh tempo       Umur                 157,973,681           ( 6,893,401 )          151,080,280          162,434,285          ( 6,901,407 )          155,532,878             Aging    Due status
Page 29
[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         PT Unilever                                                                                                                                          Rank 1, counterparty     Third party
                                                           38,067,859                                                      37,829,271
                                 Indonesia Tbk
                 Pihak 2         PT Tirta                                                                                                                                             Rank 2, counterparty
                                                           15,851,313                                                      15,999,555
                                 Investama
                 Pihak 3         PT Yasulor                                                                                                                                           Rank 3, counterparty
                                                             7,999,136                                                       7,012,489
                                 Indonesia
                 Pihak 4         PT Lotus Mas                1,783,989                                                       3,108,810                                                Rank 4, counterparty
                 Pihak 5         PT Tempo                                                                                                                                             Rank 5, counterparty
                                                             3,159,827                                                       3,020,626
                                 Natural Products
                 Pihak 6         PT Tirta Sukses                                                                                                                                      Rank 6, counterparty
                                                             2,332,192                                                       2,908,395
                                 Perkasa
                 Pihak 7         Bayer Corp.                                                                                                                                          Rank 7, counterparty
                                                             8,128,331                                                       9,408,314
                                 Science
                 Pihak 8         SC Johnson &                                                                                                                                         Rank 8, counterparty
                                                             1,546,127                                                       8,453,922
                                 Son, Inc
                 Pihak 9         Milott                                                                                                                                               Rank 9, counterparty
                                 Laboratories Co.            7,536,344                                                       7,977,239
                                 Ltd
                 Pihak 10        Zawgyi Premier                                                                                                                                              Rank 10,
                                                             8,482,444                                                       6,782,711
                                 Co. Ltd                                                                                                                                                  counterparty
                 Pihak lainnya   Lain nya                  63,086,119                                                      59,932,953                                            Others, counterparty
                 Rincian pihak                            157,973,681          ( 6,893,401 )         151,080,280          162,434,285         ( 6,901,407 )          155,532,878 List of counterparty
Pihak berelasi   Pihak 1         PT ICI Paints                                                                                                                                   Rank 1, counterparty        Related party
                                                           12,361,862                                                      16,580,580
                                 Indonesia
                 Rincian pihak                             12,361,862                     (0)          12,361,862          16,580,580                    (0)           16,580,580 List of counterparty
Page 30
[1620400] Notes to the financial statements - Trade receivables, by domestic or international - General Industry

Piutang usaha berdasarkan domestik atau international                                                                                        Trade receivables by domestic or international

                                                       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
Domestik                              119,289,978                                                                118,144,109                                                                         Domestic
International                          38,683,703                                                                 44,290,176                                                                      International
Total piutang usaha                                                                                                                                                                Total trade receivables by
berdasarkan domestik atau             157,973,681               ( 6,893,401 )            151,080,280             162,434,285                ( 6,901,407 )            155,532,878    domestic or international
international
Page 31
[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           6,901,407             3,954,929        trade receivables, beginning
                                                                                                     period
Penambahan penyisihan                                                             Addition of allowance for
                                                            3,780,180
penurunan nilai piutang usaha                                            impairment of trade receivables
Pengurangan mutasi penurunan                                                    Reduction of movement of
nilai piutang usaha                     ( 8,006 )          ( 473,443 ) allowance for impairment of trade
                                                                                                receivables
Dihapusbukukannya cadangan                                                      Written off of movement of
penurunan nilai piutang usaha                              ( 360,259 ) allowance for impairment of trade
                                                                                                receivables
Penyisihan penurunan nilai                                                 Allowance for impairment of
piutang usaha, akhir periode          6,893,401             6,901,407          trade receivables, ending
                                                                                                    period
Page 32
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 33
[1621000a] Notes to the financial statements - Notes Payable - General Industry
Page 34
[1621100] Notes to the financial statements - Notes Payable Interest Information - General Industry
Page 35
[1621110] Disclosure of Notes to the financial statements - Notes Payable - General Industry
Page 36
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                                  Notes for inventories
                                30 June 2023       31 December 2022
     Barang jadi                     51,412,490           60,264,828             Finished goods
     Barang dalam proses             20,681,259           23,487,458            Work in process
     Bahan baku dan bahan                                               Raw and indirect material
                                     64,101,867           70,147,352
     pembantu
     Suku cadang                    20,215,492           20,803,694                   Spareparts
     Persediaan, kotor             156,411,108          174,703,332          Inventories, gross
     Cadangan penurunan nilai                                           Allowance for impairment
                                   ( 9,157,126 )       ( 10,325,930 )
     persediaan                                                                    of inventories
     Persediaan                    147,253,982          164,377,402                  Inventories
     Persediaan lancar             147,253,982          164,377,402           Current inventories

Mutasi cadangan penurunan nilai                                 Movement of allowance for
persediaan                                                       impairment of inventories
                                30 June 2023       31 December 2022
Saldo awal Penyisihan                                                       Allowance for Impairment of
                                     10,325,930           11,042,998
Penurunan Nilai Persediaan                                               Inventories, beginning balance
Kenaikan/(penurunan) cadangan                                                    Increase/(decrease) for
penurunan nilai persediaan         ( 1,168,804 )          ( 717,068 )       allowance for impairment of
                                                                                             inventories
Saldo akhir Penyisihan                                                   Allowance for Impairment of
                                      9,157,126           10,325,930
Penurunan Nilai Persediaan                                                Inventories, ending balance
Page 37
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 38
[1634000a] Notes to the financial statements - Bonds Payable - General Industry
Page 39
[1634100] Disclosure of Notes to the financial statements - Bonds Payable - General Industry
Page 40
[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                                    82,177,763                87,361,005              IDR               Third party
                          CNY                                    19,323,884                11,389,590             CNY
                          EUR                                     2,267,980                 4,246,550             EUR
                          SGD                                        69,516                     5,398             SGD
                          USD                                     6,420,806                34,075,750             USD
                          Mata uang lainnya                         507,176                   466,220   Other currency
                          Mata uang                             110,767,125               137,544,513       Currency
Page 41
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Page 42
[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               PT Dai Nippon Printing                                                     Rank 1, counterparty        Third party
                                                                                  23,332,897             21,606,977
                                             Indonesia
                       Pihak 2               PT Tirta Investama                     8,508,339            11,649,606     Rank 2, counterparty
                       Pihak 3               PT Manuchar                                                                Rank 3, counterparty
                                                                                            0             6,371,990
                                             Indonesia
                       Pihak 4               PT Bumi Mulia Indah                                                        Rank 4, counterparty
                                                                                    4,524,026             4,157,679
                                             Lestari
                       Pihak 5               PT Rapid Plast                                                             Rank 5, counterparty
                                                                                    2,682,868             3,093,555
                                             Indonesia
                       Pihak 6               PT Asti indograph                        394,507             2,305,084     Rank 6, counterparty
                       Pihak 7               Propack Jiangyin                                                           Rank 7, counterparty
                                                                                  12,668,649             15,786,073
                                             advanced Packaging
                       Pihak 8               Chevron Phillips                                                           Rank 8, counterparty
                                                                                    1,547,227             3,663,593
                                             Chemical
                       Pihak 9               Lotte Chemical titan                    919,817             2,328,345      Rank 9, counterparty
                       Pihak 10              CCL Label Singapore                   3,932,188             2,178,058     Rank 10, counterparty
                       Pihak lainnya         Lainnya                              52,256,607            64,403,553      Others, counterparty
                       Rincian pihak                                             110,767,125           137,544,513      List of counterparty
Page 43
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 44
[1644000a] Notes to the financial statements - Sukuk - General Industry
Page 45
[1644100] Disclosure of Notes to the financial statements - Sukuk - General Industry
Page 46
[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        70,147,352          64,741,738         Beginning raw inventory
Pembelian bahan baku             226,418,602        285,347,029         Purchased raw inventory
Persediaan bahan baku akhir       64,101,867          71,513,136            Ending raw inventory
Bahan baku yang digunakan        232,464,087        278,575,631             Raw inventory used
Upah, tenaga kerja langsung       41,175,995          47,548,314          Wages and direct labor
Amortisasi                         1,600,000          19,106,594                      Amortization
Depresiasi                        90,302,262        107,978,963                       Depreciation
Sewa                               2,734,254           3,307,522                          Rent cost
Perbaikan dan pemeliharaan        10,556,317          11,674,696       Repairs and maintenance
Beban utilitas                    31,350,674          36,870,276                 Utilities expense
Biaya pabrikasi lainya            40,587,096          27,997,443   Other manufacturing overhead
Jumlah biaya produksi            450,770,685        533,059,439           Total production cost
Barang setengah jadi awal         23,487,458          24,100,278         Beginning wip inventory
Barang setengah jadi akhir        20,681,259          30,638,435             Ending wip inventory
Harga pokok produksi             453,576,884        526,521,282    Cost of goods manufactured
Barang jadi awal                  60,264,828          58,228,284 Beginning finish goods inventory
Pembelian barang jadi                382,645           2,702,056 Purchased finish goods inventory
Barang jadi akhir                 51,412,490          55,084,631    Ending finish goods inventory
Beban pokok pendapatan                                                   Other cost of goods sold
                                 ( 1,169,032 )      ( 3,793,112 )
lainnya
Beban pokok penjualan dan                                              Cost of sales and revenue
                                 461,642,835        528,573,879
pendapatan
Page 47
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 48
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry

Catatan untuk utang bank jangka panjang                                                                                                                       Notes for long-term bank loan

                                                                    30 June 2023                                   31 December 2022

                                                      Utang bank, nilai dalam                             Utang bank, nilai dalam
                                                                                Total utang bank, kotor                             Total utang bank, kotor
                                                         mata uang asing                                     mata uang asing
                                                       Bank loan, amount in                                Bank loan, amount in
                                                                                Total bank loans, gross                             Total bank loans, gross
                                                          foreign currency                                    foreign currency
Bank Danamon Indonesia IDR                                       74,555,211                 74,555,211                                                                IDR Bank Danamon Indonesia
Tbk                    Mata uang                                                            74,555,211                                                           Currency                      Tbk
Bank Cimb Niaga Tbk    IDR                                     254,955,271                 254,955,271             266,955,271               266,955,271              IDR    Bank Cimb Niaga Tbk
                       Mata uang                                                           254,955,271                                       266,955,271         Currency
Bank OCBC Nisp Tbk     IDR                                       82,088,877                 82,088,877               90,088,877               90,088,877              IDR    Bank OCBC Nisp Tbk
                       Mata uang                                                            82,088,877                                        90,088,877         Currency
Bank lokal lainnya     IDR                                        8,446,837                  8,446,837                8,847,794                8,847,794              IDR        Other local banks
                       Mata uang                                                             8,446,837                                         8,847,794         Currency
Kreditur nama bank     Mata uang                                                           420,046,196                                       365,891,942         Currency      Creditor bank name

Catatan untuk utang bank jangka panjang                                                                                                                       Notes for long-term bank loan
                                                                            30 June 2023                                31 December 2022
Total utang bank, kotor                                                                    420,046,196                                  365,891,942                           Total bank loans, gross
   Biaya penerbitan utang bank yang belum diamortisasi                                             (0)                                          (0)             Unamortized bank loan issuance cost
   Total utang bank, bersih                                                                420,046,196                                  365,891,942                            Total bank loan, net
      Liabilitas jangka panjang yang jatuh tempo dalam satu                                                                                                      Current maturities of bank loans
                                                                                             47,358,599                                    28,015,035
      tahun atas utang bank
      Liabilitas jangka panjang atas utang bank                                            372,687,597                                  337,876,907                        Long-term bank loans
Page 49
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 50
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry

31 December 2022

Catatan untuk utang bank jangka panjang                          Notes for long-term bank loan
                                                    Utang bank, nilai dalam mata       Jatuh tempo utang bank
                                                             uang asing                    jangka panjang
                                                     Bank loan, amount in foreign
                                                                                    Due date for long-term bank loan
                                                              currency
Bank Cimb Niaga Tbk       IDR                                      266,955,271 266955271                               IDR   Bank Cimb Niaga Tbk
Bank OCBC Nisp Tbk        IDR                                       90,088,877                                         IDR   Bank OCBC Nisp Tbk
Bank lokal lainnya        IDR                                        8,847,794                                         IDR      Other local banks
Page 51
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

Catatan utang bank jangka pendek                                                                                                                Notes for short-term bank loans

                                                     30 June 2023                                     31 December 2022

                                         Utang bank jangka                                    Utang bank jangka
                                                                   Utang bank jangka                                    Utang bank jangka
                                      pendek, nilai dalam mata                             pendek, nilai dalam mata
                                                                        pendek                                               pendek
                                            uang asing                                           uang asing
                                        Short-term bank loan,                                Short-term bank loan,
                                                                   Short term bank loans                                Short term bank loans
                                      amount in foreign currency                           amount in foreign currency
Bank Danamon Indonesia   IDR                      14,523,742                14,523,742                 87,015,083                87,015,083               IDR   Bank Danamon Indonesia
Tbk                      Mata uang                                          14,523,742                                           87,015,083          Currency                     Tbk
Bank Cimb Niaga Tbk      IDR                      30,859,116                30,859,116                 38,846,382                38,846,382               IDR      Bank Cimb Niaga Tbk
                         USD                       1,581,189                23,758,949                  1,495,233                23,521,514              USD
                         Mata uang                                          54,618,065                                           62,367,896          Currency
Bank OCBC Nisp Tbk       IDR                      44,222,765                44,222,765                 54,732,806                54,732,806               IDR      Bank OCBC Nisp Tbk
                         EUR                         197,314                 3,230,787                    100,295                 1,676,191              EUR
                         USD                         498,200                 7,485,948                    934,195                14,695,817              USD
                         Mata uang                                          54,939,500                                           71,104,814          Currency
Bank asing lainnya       CNY                        1,528,900                3,175,082                   1,864,255                4,207,847              CNY         Other foreign banks
                         Mata uang                                           3,175,082                                            4,207,847          Currency
Bank lokal lainnya       IDR                      21,621,162                21,621,162                 19,367,224                19,367,224               IDR          Other local banks
                         Mata uang                                          21,621,162                                           19,367,224          Currency
Kreditur nama bank       Mata uang                                         148,877,551                                          244,062,864          Currency        Creditor bank name
Page 52
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 53
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

31 December 2022

Catatan utang bank jangka pendek                                Notes for short-term
                                                                         bank loans
                                                           Utang bank jangka pendek, nilai dalam
                                                                       mata uang asing
                                                            Short-term bank loan, amount in foreign
                                                                          currency
Bank Danamon Indonesia Tbk   IDR                                                     87,015,083               IDR   Bank Danamon Indonesia Tbk
Bank Cimb Niaga Tbk          IDR                                                     38,846,382               IDR          Bank Cimb Niaga Tbk
Bank OCBC Nisp Tbk           IDR                                                     54,732,806               IDR          Bank OCBC Nisp Tbk
Bank lokal lainnya           IDR                                                     19,367,224               IDR             Other local banks

File

File Open PDF
Source IDX
Size0.16 MB
Published1 Aug 2023
Pages53
Characters120,234
Text sourceEmbedded text layer
OCR confidence—

Names mentioned 0 people and organisations named in the text · linked when the evidence is strong

The name pass has not read this document yet.

Extraction attempts how the parser did, and what it refused

Nothing structured was extracted from this document — the attempts below say why.

No extraction attempted yet.

Other files in this announcement 4

inlineXBRL.zip done
FinancialStatement-2023-II-BRNA.xlsx done
↑↓ select ↵ open ⇧↵ see every result