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Financial statement Text extracted UVCR

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Page 1
Nomor Surat                      EKS-REG/032/TKP/LKTT2023/VII/2023
Nama Emiten                      PT Trimegah Karya Pratama Tbk.
Kode Emiten                      UVCR
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



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



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




    Dokumen ini merupakan dokumen resmi PT Trimegah Karya Pratama Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara

              elektronik. PT Trimegah Karya Pratama 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                            PT Trimegah Karya Pratama                                    Entity name
                                        Tbk.
Penjelasan perubahan nama dari akhir                                      Explanation of change in name from
periode laporan sebelumnya                                                  the end of the preceding reporting
                                                                                                           period
Kode entitas                            UVCR                                                         Entity code
Nomor identifikasi entitas              AB044                                      Entity identification number
Industri utama entitas                  Umum / General                                      Entity main industry
Standar akutansi yang dipilih           PSAK                                   Selected accounting standards
Sektor                                  I. Technology                                                      Sector
Subsektor                               I1. Software & IT Services                                     Subsector
Industri                                I11. Online Applications &                                       Industry
                                        Services
Subindustri                             I111. Online Applications &                                  Subindustry
                                        Services
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
                                       Akselerasi / Acceleration
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas tunggal / Single entity      of an individual entity or a group of
entitas                                                                                                   entities
Periode penyampaian laporan                                                      Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                            submissions
Tanggal awal periode berjalan          January 01, 2023                                Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                    Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                     Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                   Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                      Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                  Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                       Description of presentation currency
Kurs konversi pada tanggal pelaporan                                        Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                      presentation currency is other than
                                                                                                           rupiah
Pembulatan yang digunakan dalam                                             Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                        statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit              Type of report on financial statements
Jenis opini auditor                                                                   Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                        Matters disclosed in
pendapat untuk penekanan atas suatu                                        emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                               paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                           Result of review engagement
Opini Hal Audit Utama                                                          Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                                 Total Key Audit Matters
Paragraf Hal Audit Utama                                                         Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                           Date of auditor's opinion or result of
laporan review                                                                                     review report
Page 3
Auditor tahun berjalan                                               Current year auditor
Nama partner audit tahun berjalan                   Name of current year audit signing
                                                                                   partner
Lama tahun penugasan partner yang                     Number of years served as audit
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
                                     11,546,199,005       9,790,582,089
                                                                                       equivalents
     Piutang usaha                                                             Trade receivables
          Piutang usaha pihak                                           Trade receivables third
                                      9,508,143,482       1,989,772,679
          ketiga                                                                        parties
          Piutang usaha pihak                                               Trade receivables
                                                   0                  0
          berelasi                                                              related parties
     Piutang lainnya                                                           Other receivables
          Piutang lainnya pihak                                         Other receivables third
                                      7,983,399,489       8,161,903,891
          ketiga                                                                        parties
     Persediaan lancar                                                       Current inventories
          Persediaan lancar          35,436,122,788      35,401,507,817   Current inventories
     Biaya dibayar dimuka                                               Current prepaid expenses
                                       329,174,143          319,677,708
     lancar
     Uang muka lancar                                                          Current advances
          Uang muka lancar                                                        Other current
                                     12,938,519,736      18,096,706,455
          lainnya                                                                    advances
     Pajak dibayar dimuka                                                    Current prepaid taxes
                                         85,096,901           27,732,001
     lancar
     Jumlah aset lancar              77,826,655,544      73,787,882,640     Total current assets
   Aset tidak lancar                                                             Non-current assets
     Piutang dari pihak berelasi                                         Receivables from related
                                                   0                  0
                                                                                            parties
      Aset pajak tangguhan              343,992,307         343,992,307        Deferred tax assets
      Properti investasi              1,132,933,224       1,170,080,216     Investment properties
      Aset tetap                                                               Property, plant, and
                                     17,459,960,577      17,290,152,893
                                                                                        equipment
       Beban tangguhan                                                          Deferred charges
          Beban tangguhan                                               Other deferred charges
                                                   0                  0
          lainnya
       Aset takberwujud selain                                             Intangible assets other
                                     17,278,919,472      16,015,299,807
       goodwill                                                                      than goodwill
       Aset tidak lancar                                                         Other non-current
                                      4,310,281,014         518,886,133
       non-keuangan lainnya                                                   non-financial assets
       Jumlah aset tidak lancar      40,526,086,594      35,338,411,356 Total non-current assets
   Jumlah aset                      118,352,742,138     109,126,293,996                  Total assets
Liabilitas dan ekuitas                                                             Liabilities and equity
   Liabilitas                                                                                Liabilities
       Liabilitas jangka pendek                                                 Current liabilities
          Utang bank jangka                                              Short term bank loans
                                       335,639,161          102,768,300
          pendek
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                              Trade payables
                                      5,916,818,143         605,069,064
              ketiga                                                            third parties
          Utang lainnya                                                        Other payables
              Utang lainnya pihak                                            Other payables
                                         12,754,438           46,406,135
              ketiga                                                            third parties
          Uang muka                                                          Current advances
Page 5
      pelanggan jangka                                                  from customers
      pendek
         Uang muka                                                 Current advances
         pelanggan jangka                                            from customers
                                  8,446,037,339   10,925,685,633
         pendek pihak                                                    third parties
         ketiga
      Beban akrual jangka                                             Current accrued
                                   591,856,047      305,250,000
      pendek                                                                expenses
      Utang pajak                 1,423,930,198    1,968,625,490        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          300,000,000      600,000,000
         tahun atas utang
         bank
         Liabilitas jangka                                         Current maturities
         panjang yang jatuh                                         of finance lease
         tempo dalam satu          331,111,492      218,576,121             liabilities
         tahun atas liabilitas
         sewa pembiayaan
      Jumlah liabilitas                                                   Total current
                                 17,358,146,818   14,772,380,743
      jangka pendek                                                           liabilities
  Liabilitas jangka                                                  Non-current liabilities
  panjang
      Utang pihak berelasi                                           Non-current due to
                                             0                 0
      jangka panjang                                                     related parties
      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       3,000,000,000    3,000,000,000               loans
         bank
         Liabilitas jangka                                         Long-term finance
         panjang atas                                                 lease liabilities
                                   139,949,920       40,120,783
         liabilitas sewa
         pembiayaan
      Kewajiban imbalan                                                        Long-term
      pasca kerja jangka          1,743,667,654    1,810,485,837        post-employment
      panjang                                                          benefit obligations
      Jumlah liabilitas                                               Total non-current
                                  4,883,617,574    4,850,606,620
      jangka panjang                                                            liabilities
  Jumlah liabilitas              22,241,764,392   19,622,987,363             Total liabilities
Ekuitas                                                                                    Equity
  Ekuitas yang                                                        Equity attributable to
  diatribusikan kepada                                             equity owners of parent
  pemilik entitas induk                                                                  entity
      Saham biasa                40,002,417,740   40,002,099,720         Common stocks
      Tambahan modal                                                    Additional paid-in
                                 33,259,288,165   33,254,040,835
      disetor                                                                       capital
      Saldo laba                                                     Retained earnings
      (akumulasi kerugian)                                                        (deficit)
         Saldo laba yang                                                 Appropriated
         telah ditentukan         1,116,673,666    1,000,000,000    retained earnings
         penggunaannya
         Saldo laba yang                                              Unappropriated
Page 6
         belum ditentukan      21,732,598,175    15,247,166,078    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                 Total equity
      diatribusikan kepada                                      attributable to equity
                               96,110,977,746    89,503,306,633
      pemilik entitas induk                                          owners of parent
                                                                                 entity
   Jumlah ekuitas              96,110,977,746    89,503,306,633               Total equity
Jumlah liabilitas dan                                            Total liabilities and equity
                              118,352,742,138   109,126,293,996
ekuitas
Page 7
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                              Statement of profit or loss and other
komprehensif lain                                                          comprehensive income
                                        30 June 2023             30 June 2022
Penjualan dan pendapatan                                                                           Sales and revenue
                                       464,467,452,056          657,763,931,858
usaha
Beban pokok penjualan dan                                                                  Cost of sales and revenue
                                     ( 435,680,217,653 )      ( 636,015,882,493 )
pendapatan
Jumlah laba bruto                        28,787,234,403           21,748,049,365                   Total gross profit
Beban penjualan                        ( 4,578,434,041 )        ( 7,529,631,879 )                     Selling expenses
Beban umum dan administrasi                                                               General and administrative
                                      ( 14,527,317,165 )       ( 10,952,889,287 )
                                                                                                              expenses
Pendapatan keuangan                          11,437,434                29,424,835                      Finance income
Beban bunga dan keuangan                 ( 231,981,238 )          ( 683,298,963 )          Interest and finance costs
Pendapatan lainnya                          824,827,409            1,433,641,622                          Other income
Beban lainnya                            ( 553,083,615 )            ( 30,143,855 )                     Other expenses
Jumlah laba (rugi) sebelum                                                              Total profit (loss) before tax
                                          9,732,683,187            4,015,151,838
pajak penghasilan
Pendapatan (beban) pajak               ( 1,945,113,410 )          ( 939,070,336 )            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                            Total profit (loss) from
                                          7,787,569,777            3,076,081,502
yang dilanjutkan                                                                            continuing operations
Jumlah laba (rugi)                        7,787,569,777            3,076,081,502                 Total profit (loss)
Pendapatan komprehensif                                                           Other comprehensive income,
lainnya, setelah pajak                                                                                     after tax
    Pendapatan komprehensif                                                             Other comprehensive
    lainnya yang akan                                                                      income that may be
    direklasifikasi ke laba rugi,                                                     reclassified to profit or
    setelah pajak                                                                                 loss, after tax
        Jumlah pendapatan                                                                        Total other
        komprehensif lainnya                                                       comprehensive income
        yang akan direklasifikasi                        0                     0 that may be reclassified
        ke laba rugi, setelah                                                    to profit or loss, after tax
        pajak
Jumlah laba rugi komprehensif             7,787,569,777            3,076,081,502       Total comprehensive income
Laba (rugi) yang dapat                                                                   Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                               Profit (loss) attributable to
                                          7,787,569,777            3,076,081,502
    diatribusikan ke entitas induk                                                                      parent entity
Laba rugi komprehensif yang                                                                   Comprehensive income
dapat diatribusikan                                                                                      attributable to
    Laba rugi komprehensif yang                                                             Comprehensive income
    dapat diatribusikan ke entitas        7,787,569,777            3,076,081,502        attributable to parent entity
    induk
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                        3.89                     1.99      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                                                        share from continuing
                                                       3.89                     1.91
Page 8
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
                                         Saham biasa                                         ditentukan               ditentukan          diatribusikan kepada        Ekuitas
                                                                  disetor
                                                                                          penggunaannya            penggunaannya              entitas induk
                                                                                        Appropriated retained   Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                                                 Equity
                                                                                               earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                        Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                 Balance before restatement at beginning of
                                          40,002,099,720        33,254,040,835               1,000,000,000           15,247,166,078           89,503,306,633        89,503,306,633
  kembali                                                                                                                                                                                                                    period
  Posisi ekuitas, awal periode            40,002,099,720        33,254,040,835               1,000,000,000           15,247,166,078           89,503,306,633         89,503,306,633    Equity position, beginning of the period
  Laba (rugi)                                                                                                         7,787,569,777            7,787,569,777          7,787,569,777                                    Profit (loss)
  Pembentukan cadangan umum                                                                    116,673,666           ( 116,673,666 )                       0                      0                Allocation for general reserves
  Distribusi dividen kas                                                                                           ( 1,185,464,014 )        ( 1,185,464,014 )      ( 1,185,464,014 )               Distributions of cash dividends
  Pelaksanaan waran                              318,020             5,247,330                                                                     5,565,350              5,565,350                           Exercise of warrants
  Posisi ekuitas, akhir periode           40,002,417,740        33,259,288,165               1,116,673,666           21,732,598,175           96,110,977,746         96,110,977,746          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 belum      Ekuitas yang dapat
                                                              Tambahan modal
                                         Saham biasa                                          ditentukan          diatribusikan kepada       Ekuitas
                                                                  disetor
                                                                                           penggunaannya              entitas induk
                                                                                        Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                        Equity
                                                                                               earnings                parent entity
Posisi ekuitas                                                                                                                                                                           Equity position
  Saldo awal periode sebelum penyajian                                                                                                                        Balance before restatement at beginning
                                          40,000,000,000        32,757,395,455                5,450,740,442           78,208,135,897       78,208,135,897
  kembali                                                                                                                                                                                     of period
  Posisi ekuitas, awal periode                                                                                                                                     Equity position, beginning of the
                                          40,000,000,000        32,757,395,455                5,450,740,442           78,208,135,897       78,208,135,897
                                                                                                                                                                                                period
  Laba (rugi)                                                                                 3,076,081,502            3,076,081,502        3,076,081,502                                  Profit (loss)
  Biaya emisi efek                                              ( 198,000,000 )                                       ( 198,000,000 )      ( 198,000,000 )                       Stock issuance costs
  Pelaksanaan waran                                                 30,197,300                                            30,197,300           30,197,300                         Exercise of warrants
  Posisi ekuitas, akhir periode           40,000,000,000        32,589,592,755                8,526,821,944           81,116,414,699       81,116,414,699         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
                                    454,469,432,959         664,213,706,645
       pelanggan
   Pembayaran kas dari                                                             Cash payments from
   aktivitas operasi                                                                operating activities
       Pembayaran kepada                                                      Payments to suppliers for
       pemasok atas barang dan    ( 428,136,291,745 )     ( 641,605,345,270 )     goods and services
       jasa
       Pembayaran gaji dan                                                     Payments for salaries and
                                    ( 6,265,640,312 )       ( 5,683,357,960 )
       tunjangan                                                                               allowances
       Pembayaran kas lainnya                                                    Other cash payments for
                                   ( 12,216,177,258 )      ( 12,106,809,085 )
       untuk beban operasi                                                             operating activities
   Kas diperoleh dari                                                          Cash generated from (used
                                       7,851,323,644            4,818,194,330
   (digunakan untuk) operasi                                                                  in) operations
   Penerimaan bunga dari                                                              Interests received from
                                          11,437,434               29,424,835
   aktivitas operasi                                                                       operating activities
   Pembayaran bunga dari                                                        Interests paid from operating
                                      ( 422,961,373 )          ( 242,851,478 )
   aktivitas operasi                                                                                 activities
   Penerimaan pengembalian                                                     Income taxes refunded (paid)
   (pembayaran) pajak                                                                from operating activities
                                    ( 2,547,173,602 )        ( 2,008,555,772 )
   penghasilan dari aktivitas
   operasi
   Arus kas sebelum                                                              Net cash flows received
   perubahan dalam aset dan                                                      from (used in) operating
   liabilitas yang diperoleh           4,892,626,103           2,596,211,915 activities before changes in
   dari (digunakan untuk)                                                            assets and liabilities
   aktivitas operasi
   Jumlah arus kas bersih                                                              Total net cash flows
   yang diperoleh dari                                                              received from (used in)
                                       4,892,626,103           2,596,211,915
   (digunakan untuk) aktivitas                                                          operating activities
   operasi
Arus kas dari aktivitas                                                            Cash flows from investing
investasi                                                                                              activities
   Pembayaran untuk perolehan                                                    Payments for acquisition of
                                      ( 693,508,769 )       ( 1,222,411,038 )
   aset tetap                                                                 property, plant and equipment
   Pembayaran untuk perolehan                                                    Payments for acquisition of
                                    ( 1,408,837,126 )       ( 1,123,893,260 )
   aset takberwujud                                                                         intangible assets
   Uang muka dan pinjaman                                                         Cash advances and loans
   diberikan kepada pihak lain,                     (0)     ( 7,520,000,000 ) made to other parties, other
   selain institusi keuangan                                                      than financing institutions
   Jumlah arus kas bersih                                                             Total net cash flows
   yang diperoleh dari                                                             received from (used in)
                                    ( 2,102,345,895 )       ( 9,866,304,298 )
   (digunakan untuk) aktivitas                                                          investing activities
   investasi
Arus kas dari aktivitas                                                            Cash flows from financing
pendanaan                                                                                             activities
   Pembayaran pinjaman bank           ( 300,000,000 )         ( 300,000,000 )       Payments of bank loans
   Penerimaan liabilitas sewa                                                   Proceeds from finance lease
                                        616,196,669              420,703,629
   pembiayaan                                                                                      liabilities
   Pembayaran liabilitas sewa                                                     Payments of finance lease
                                      ( 170,961,297 )          ( 50,416,172 )
   pembiayaan                                                                                      liabilities
Page 12
   Penerimaan dari penerbitan           5,565,345                   0  Proceeds from issuing other
   instrumen ekuitas lainnya                                                     equity instruments
   Pembayaran biaya emisi                                              Payments of stock issuance
                                              (0)     ( 198,000,000 )
   saham                                                                                       costs
   Pembayaran dividen dari                                            Dividends paid from financing
                                 ( 1,185,464,009 )               (0)
   aktivitas pendanaan                                                                     activities
   Jumlah arus kas bersih                                                     Total net cash flows
   yang diperoleh dari                                                     received from (used in)
                                 ( 1,034,663,292 )    ( 127,712,543 )
   (digunakan untuk) aktivitas                                                 financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                           Total net increase (decrease)
                                   1,755,616,916     ( 7,397,804,926 )
bersih kas dan setara kas                                             in cash and cash equivalents
Kas dan setara kas arus kas,                                         Cash and cash equivalents cash
                                   9,790,582,089      17,019,925,659
awal periode                                                            flows, beginning of the period
Kenaikan (penurunan) kas dan                                             Other increase (decrease) in
                                                0                  0
setara kas lainnya                                                         cash and cash equivalents
Kas dan setara kas arus kas,                                             Cash and cash equivalents
                                  11,546,199,005       9,622,120,733
akhir periode                                                         cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry


Kebijakan akuntansi signifikan                                                                                                                  Significant accounting policies
                                                                                 30 June 2023
Dasar penyusunan laporan keuangan   Laporan keuangan Perusahaan disusun berdasarkan Standar Akuntansi Keuangan di Indonesia (SAK),           Basis of preparation of consolidated financial
konsolidasian                       yang mencakup Pernyataan Standar Akuntansi Keuangan (PSAK) dan Interpretasi Standar Akuntansi                                              statements
                                    Keuangan (ISAK) yang diterbitkan oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia
                                    (DSAK) dan Dewan Standar Akuntansi Syariah Ikatan Akuntan Indonesia (DSAS) serta peraturan
                                    regulator pasar modal. Kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan
                                    adalah selaras dengan kebijakan akuntansi yang diterapkan dalam penyusunan laporan keuangan
                                    Perusahaan untuk tahun yang berakhir pada tanggal 31 Desember 2021, kecuali bagi penerapan
                                    beberapa SAK yang telah direvisi. Seperti diungkapkan dalam catatan-catatan terkait atas laporan
                                    keuangan, beberapa standar akuntansi yang telah direvisi dan diterbitkan, diterapkan efektif tanggal 1
                                    Januari 2022/The financial statements of the Company have been prepared in accordance with
                                    Indonesian Financial Accounting Standards (SAK), which comprise the Statement of Financial
                                    Accounting Standards (PSAK) and Interpretations of Statement of Financial Accounting Standard
                                    (ISAK) issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants
                                    (DSAK) and the Islamic Accounting Standards Board of the Indonesian Accountants (?DSAS?), and
                                    regulations of capital market regulators. The accounting policies adopted in the preparation of the
                                    financial statements are consistent with those made in the preparation of the Company?s financial
                                    statements for the year ended December 31, 2021, except for the adoption of several amended SAKs.
                                    As disclosed further in the relevant succeeding notes, several amended and published accounting
                                    standards were adopted effective January 1, 2022.
Prinsip-prinsip konsolidasi         N/A                                                                                                                        Principles of consolidation




Kas dan setara kas                  Kas dan bank terdiri dari kas di tangan dan kas di bank yang tidak dibatasi penggunaannya dan tidak                        Cash and cash equivalents
                                    dijadikan jaminan/Cash and banks consist of cash on hand and cash in banks that are not restricted for
                                    use and are not used as collateral.




Persediaan                          Persediaan dinyatakan sebesar nilai yang lebih rendah antara biaya perolehan atau nilai realisasi                                          Inventories
                                    bersih. Biaya perolehan persediaan Perusahaan ditentukan dengan menggunakan metode rata-rata.
                                    Nilai realisasi bersih adalah taksiran harga jual dalam kegiatan usaha normal, dikurangi dengan
                                    estimasi biaya penyelesaian dan taksiran biaya yang diperlukan untuk melaksanakan
                                    penjualan./Inventories are valued at lower of cost or net realizable value. The cost of the Company?s
                                    inventories is determined using weighted average method. Net realizable value is the estimated selling
                                    price in the ordinary course of business, less estimated costs of completion and the estimated costs
                                    necessary to make the sale.
Page 14
Properti investasi                 Properti yang dimiliki untuk disewakan dalam jangka panjang atau untuk kenaikan harga atau                                  Investment property
                                   keduanya, dan yang tidak ditempati oleh perusahaan-perusahaan di Perusahaan diklasifikasikan
                                   sebagai properti investasi. Properti investasi juga mencakup properti yang sedang dikonstruksi atau
                                   dikembangkan untuk digunakan sebagai properti investasi di masa depan.Properti investasi awalnya
                                   diukur berdasarkan biayanya, termasuk biaya transaksi yang terkait dan biaya pinjaman yang
                                   berlaku./Property that is held for long-term rental yields or for capital appreciation or both, and that is
                                   not occupied by the companies in the Company, is classified as investment property. Investment
                                   property also includes property that is being constructed or developed for future use as investment
                                   property.Investment property is measured initially at its cost, including related transaction costs and
                                   where applicable borrowing costs.
Aset tetap                         Aset tetap dinyatakan sebesar biaya perolehan dikurangi akumulasi penyusutan dan rugi penurunan                                    Fixed assets
                                   nilai. Biaya perolehan termasuk biaya penggantian bagian aset tetap saat biaya tersebut terjadi, dan
                                   jika memenuhi kriteria pengakuan. Selanjutnya, pada saat inspeksi yang signifikan dilakukan, biaya
                                   inspeksi itu diakui ke dalam jumlah tercatat aset tetap sebagai suatu penggantian jika memenuhi
                                   kriteria pengakuan. Semua biaya perbaikan dan pemeliharaan yang tidak memenuhi kriteria
                                   pengakuan diakui dalam laba rugi pada saat terjadinya.Penyusutan dihitung berdasarkan metode garis
                                   lurus (straight-line method) / Property and equipment are stated at cost less accumulated depreciation
                                   and any impairment losses. Such cost includes the cost of replacing part of the property and equipment
                                   when the cost is incurred, if the recognition criteria are met. Likewise, when a major inspection is
                                   performed, its cost is recognized in the carrying amount of the property and equipment as a
                                   replacement if the recognition criteria are met. All other repairs and maintenance costs that do not meet
                                   the recognition criteria are recognized in profit or loss as incurred.Depreciation is computed on a
                                   straight-line
Penurunan nilai aset nonkeuangan   Jumlah terpulihkan yang ditentukan untuk aset individual adalah jumlah yang lebih tinggi antara nilai         Impairment of non-financial assets
                                   wajar aset atau Unit Penghasil Kas (UPK) dikurangi biaya untuk menjual dengan nilai pakainya, kecuali
                                   aset tersebut tidak menghasilkan arus kas masuk yang sebagian besar independen dari aset atau
                                   kelompok aset lain. Jika nilai tercatat aset lebih besar daripada nilai terpulihkannya, maka aset tersebut
                                   mengalami penurunan nilai dan nilai tercatat aset diturunkan menjadi sebesar nilai terpulihkannya.
                                   Rugi penurunan nilai dari operasi yang dilanjutkan diakui pada laporan laba rugi dan penghasilan
                                   komprehensif lain sebagai rugi penurunan nilai./ An asset?s recoverable amount is the higher of the
                                   asset?s or its CGU?s fair value less costs to sell and its value in use, and is determined for an
                                   individual asset, unless the asset does not generate cash inflows that are largely independent of those
                                   from other assets or groups of assets. Where the carrying amount of an asset exceeds its recoverable
                                   amount, the asset is considered impaired and is written down to its recoverable amount. Impairment
                                   losses of continuing operations are recognized in the statement of profit or loss and other
                                   comprehensive income as impairment losses.
Beban tangguhan                    Beban-beban yang terjadi sehubungan dengan rencana Perusahaan untuk melakukan Penawaran                                        Deferred charges
                                   Umum Perdana Saham ditangguhkan dan akan disajikan sebagai pengurang akun Tambahan Modal
                                   Disetor setelah proses Penawaran Umum Perdana Saham dilaksanakan.Expenses incurred in
                                   connection with the Company?s plans to conduct Initial Public Offering were deferred and will be
                                   presented as deduction from Additional Paid-in Capital account after the Initial Public Offering is
                                   conducted
Pengakuan pendapatan dan beban     Pendapatan diukur berdasarkan imbalan yang Perusahaan perkirakan menjadi haknya dalam kontrak                 Revenue and expense recognition
                                   dengan pelanggan dan tidak termasuk jumlah yang ditagih atas nama pihak ketiga. Perusahaan
                                   mengakui pendapatan ketika mengalihkan pengendalian barang atau jasa kepada pelanggan.Revenue
                                   is measured based on the consideration to which the Company expects to be entitled in a contract with
Page 15
                            a customer and excludes amounts collected on behalf of third parties. The Company recognizes
                            revenue when it transfers control of a product or service to a customer.Beban diakui pada saat
                            terjadinya dengan dasar akrual.Expenses are recognized as incurred on the accrual basis.
Pajak penghasilan           Beban pajak terdiri dari pajak kini dan tangguhan. Beban pajak diakui dalam laba rugi kecuali untuk                            Income taxes
                            transaksi yang berhubungan dengan transaksi diluar laba atau rugi, baik dalam penghasilan
                            komprehensif lain atau langsung pada ekuitas.Income tax expense comprises current and deferred tax.
                            Income tax expense is recognized in profit or loss except to the extent that it relates to items
                            recognized outside profit or loss, either in other comprehensive income or directly in equity.

Imbalan kerja karyawan      Imbalan kerja jangka pendek adalah imbalan kerja yang jatuh tempo dalam jangka waktu dua belas                            Employee benefits
                            bulan setelah akhir periode pelaporan dan diakui pada saat pekerja telah memberikan jasa kerjanya.
                            Kewajiban diakui ketika karyawan memberikan jasa kepada Perusahaan dimana semua perubahan
                            pada nilai bawaan dari kewajiban diakui pada laba rugi./Short-term employee benefits are employee
                            benefits which are due for payment within twelve months after the reporting period and recognized
                            when the employees have rendered this related service. Liabilities are recognized when the employee
                            renders services to the Company where all changes in the carrying amount of the liabilities are
                            recognized in profit or loss
Laba per saham              Jumlah laba bersih per saham dasar dihitung dengan membagi laba tahun berjalan dengan rata-rata                          Earnings per share
                            tertimbang jumlah saham biasa yang beredar pada tahun yang bersangkutan. Basic earnings per
                            share are calculated by dividing net profit for the year by the weighted average number of ordinary
                            shares outstanding during the year.



Aset takberwujud            Aset takberwujud pada awalnya diakui sebesar biaya perolehan. Setelah pengakuan awal, aset                                 Intangible assets
                            takberwujud dicatat sebesar biaya perolehan dikurangi akumulasi amortisasi dan akumulasi rugi
                            penurunan nilai, jika adaUmur manfaat aset takberwujud dinilai terbatas atau tidak terbatas. Aset
                            takberwujud dengan umur manfaat terbatas diamortisasi selama masa manfaat ekonomis dan menguji
                            penurunan nilai apabila terdapat indikasi aset takberwujud mengalami penurunan nilai./Intangible
                            assets are measured on initial recognition at cost. Following initial recognition, intangible assets are
                            carried at cost less any accumulated amortization and accumulated impairment losses, if any.The
                            useful lives of intangible assets are assessed as either finite or indefinite. Intangible assets with finite
                            lives are amortized over the useful economic life and assessed for impairment whenever there is an
                            indication that the intangible asset may be impaired.
Utang pembiayaan konsumen   Sewa di mana Perusahaan sebagai pesewa diklasifikasikan sebagai sewa pembiayaan atau sewa                      Consumer financing liabilities
                            operasi. Ketika persyaratan sewa secara substansial mengalihkan seluruh risiko dan manfaat yang
                            terkait dengan kepemilikan ke penyewa, kontrak tersebut diklasifikasikan sebagai sewa pembiayaan.
                            Seluruh sewa lainnya diklasifikasikan sebagai sewa operasi.Leases for which the Company is a lessor
                            are classified as finance or operating leases. Whenever the terms of the lease transfer substantially all
                            the risks and rewards of ownership to the lessee, the contract is classified as a finance lease. All other
                            leases are classified as operating leases.
Page 16
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                      Property, plant, and equipment
                                                      Aset tetap, awal periode   Penambahan aset tetap          Reklasifikasi aset tetap   Aset tetap, akhir periode
                                                        Property, plant, and                                      Reclassifications of
                                                                                 Addition in property, plant,                                Property, plant, and
                                                       equipment, beginning                                       property, plant, and
                                                                                       and equipment                                        equipment, end period
                                                               period                                                 equipment
Nilai perolehan, kotor   Tanah, dimiliki langsung             6,662,902,605                                                                        6,662,902,605             Land, directly owned      Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                       Building and leasehold
                         dimiliki langsung                    8,761,116,760                                                                        8,761,116,760            improvement, directly
                                                                                                                                                                                            owned
                         Mesin dan peralatan,                                                                                                                          Machinery and equipment,
                                                                258,411,082                   41,609,100                   12,765,000                 312,785,182
                         dimiliki langsung                                                                                                                                         directly owned
                         Perabot dan peralatan                                                                                                                                Furniture and office
                                                              1,531,986,443                 186,687,670                                            1,718,674,113
                         kantor, dimiliki langsung                                                                                                                     equipment, directly owned
                         Kendaraan bermotor,                                                                                                                               Motor vehicle, directly
                                                              1,282,100,000                 455,000,000                                            1,737,100,000
                         dimiliki langsung                                                                                                                                                  owned
                         Dimiliki langsung                  18,496,516,890                  683,296,770                    12,765,000             19,192,578,660                  Directly owned
                         Aset hak guna                                   0                            0                                                        0             Right of use assets
                         Bangunan, dalam                                                                                                                                   Building, assets under
                                                              1,200,790,980                   10,212,000                ( 12,765,000 )             1,198,237,980
                         penyelesaian                                                                                                                                                 construction
                         Aset dalam penyelesaian                                                                                                                                   Assets under
                                                              1,200,790,980                   10,212,000                ( 12,765,000 )             1,198,237,980
                                                                                                                                                                                    construction
                         Aset tetap                                                                                                                                         Property, plant, and
                                                            19,697,307,870                  693,508,770                                0          20,390,816,640
                                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                       Building and leasehold            Carrying amount,
                         dimiliki langsung                    1,442,253,141                 219,027,921                                            1,661,281,062            improvement, directly    accumulated depreciation
                                                                                                                                                                                            owned
                         Mesin dan peralatan,                                                                                                                          Machinery and equipment,
                                                                106,786,433                   27,510,737                                              134,297,170
                         dimiliki langsung                                                                                                                                         directly owned
                         Perabot dan peralatan                                                                                                                                Furniture and office
                                                                604,889,880                 182,812,430                                               787,702,310
                         kantor, dimiliki langsung                                                                                                                     equipment, directly owned
                         Kendaraan bermotor,                                                                                                                               Motor vehicle, directly
                                                                253,225,523                   94,349,998                                              347,575,521
                         dimiliki langsung                                                                                                                                                  owned
                         Dimiliki langsung                    2,407,154,977                 523,701,086                                            2,930,856,063                  Directly owned
                         Aset hak guna                                    0                           0                                                        0             Right of use assets
                         Aset dalam penyelesaian                                                                                                                                   Assets under
Page 17
                                           0             0                0          construction
                  Aset tetap                                                   Property, plant, and
                                2,407,154,977   523,701,086    2,930,856,063
                                                                                        equipment
Nilai perolehan   Aset tetap                                                   Property, plant, and   Carrying amount
                               17,290,152,893                 17,459,960,577
                                                                                        equipment
Page 18
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                                  Property, plant, and equipment
                                                                                                             Pengurangan aset
                                                   Aset tetap, awal periode Penambahan aset tetap                                    Reklasifikasi aset tetap Aset tetap, akhir periode
                                                                                                                  tetap
                                                     Property, plant, and                                                              Reclassifications of
                                                                                Addition in property,       Disposals in property,                                 Property, plant, and
                                                    equipment, beginning                                                               property, plant, and
                                                                                plant, and equipment        plant, and equipment                                  equipment, end period
                                                           period                                                                          equipment
Nilai perolehan, kotor Tanah, dimiliki langsung          6,662,902,605                                                                                                  6,662,902,605       Land, directly owned Carrying amount, gross
                       Bangunan dan                                                                                                                                                       Building and leasehold
                       fasilitasnya, dimiliki            8,203,717,760                                                                       557,399,000                8,761,116,760      improvement, directly
                       langsung                                                                                                                                                                            owned
                       Mesin dan peralatan,                                                                                                                                                       Machinery and
                       dimiliki langsung                    145,944,415                112,466,667                                                                        258,411,082         equipment, directly
                                                                                                                                                                                                           owned
                       Perabot dan peralatan                                                                                                                                                 Furniture and office
                       kantor, dimiliki langsung            713,910,931                513,790,684               ( 81,555,172 )              385,840,000                1,531,986,443         equipment, directly
                                                                                                                                                                                                           owned
                       Kendaraan bermotor,                                                                                                                                                 Motor vehicle, directly
                                                            329,750,000                952,350,000                                                                      1,282,100,000
                       dimiliki langsung                                                                                                                                                                   owned
                       Lainnya, dimiliki                                                                                                                                                  Others, directly owned
                                                                            0                           0
                       langsung
                       Dimiliki langsung                16,056,225,711               1,578,607,351               ( 81,555,172 )              943,239,000              18,496,516,890             Directly owned
                       Aset hak guna                                 0                                                                                 0                           0        Right of use assets
                       Bangunan, dalam                                                                                                                                                    Building, assets under
                                                            780,000,000              1,364,029,980                                        ( 943,239,000 )               1,200,790,980
                       penyelesaian                                                                                                                                                                  construction
                       Aset dalam                                                                                                                                                                  Assets under
                                                            780,000,000              1,364,029,980                                        ( 943,239,000 )               1,200,790,980
                       penyelesaian                                                                                                                                                                construction
                       Aset tetap                                                                                                                                                          Property, plant, and
                                                        16,836,225,711               2,942,637,331               ( 81,555,172 )                               0       19,697,307,870
                                                                                                                                                                                                      equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                         Building and leasehold      Carrying amount,
                     fasilitasnya, dimiliki              1,013,537,286                 428,715,855                                                                      1,442,253,141      improvement, directly          accumulated
                     langsung                                                                                                                                                                             owned            depreciation
                     Mesin dan peralatan,                                                                                                                                                         Machinery and
                     dimiliki langsung                       76,570,739                  30,215,694                                                                       106,786,433         equipment, directly
                                                                                                                                                                                                          owned
                       Perabot dan peralatan                                                                                                                                                 Furniture and office
                       kantor, dimiliki langsung            383,246,537                303,198,515               ( 81,555,172 )                                           604,889,880         equipment, directly
Page 19
                                                                                                                        owned
                  Kendaraan bermotor,                                                                    Motor vehicle, directly
                                          140,830,731    112,394,792                      253,225,523
                  dimiliki langsung                                                                                     owned
                  Dimiliki langsung      1,614,185,293   874,524,856   ( 81,555,172 )    2,407,154,977        Directly owned
                  Aset hak guna                      0                                               0    Right of use assets
                  Aset dalam                                                                                    Assets under
                                                    0                                               0
                  penyelesaian                                                                                   construction
                  Aset tetap                                                                             Property, plant, and
                                         1,614,185,293   874,524,856   ( 81,555,172 )    2,407,154,977
                                                                                                                   equipment
Nilai perolehan   Aset tetap                                                                             Property, plant, and      Carrying amount
                                        15,222,040,418                                  17,290,152,893
                                                                                                                   equipment
Page 20
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry


Pengungkapan                                                                                                                                                        Disclosure
                                                                                 30 June 2023
Pengungkapan catatan atas aset tetap   Beban penyusutan yang dibebankan pada beban umum dan administrasi untuk tahun-tahun yang          Disclosure of notes for property, plant and
                                       berakhir pada tanggal 30 Juni 2023 dan 31 Desember 2022 masing-masing sebesar Rp523.701.086                                       equipment
                                       dan Rp874.524.856 (Catatan 28). Depreciation expenses are charged to general and administrative
                                       expenses for the year ended June 30, 2023 and December 31, 2022 amounting to Rp523,701,086 and
                                       Rp874,524,856, respectively (Note 28).
Page 21
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
Page 22
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
Page 23
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 24
[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 ketiga 1         PT Tokopedia        19,154,505,387      266,998,993,034         Third party 1
Pihak ketiga 2         UV Mobile          274,076,968,435      187,869,537,750         Third party 2
Pihak ketiga lainnya                      171,235,978,234      202,895,401,074    Other third parties
Pihak ketiga                              464,467,452,056      657,763,931,858        Third parties
Tipe pihak                                464,467,452,056      657,763,931,858     Type of parties
Page 25
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry


Pengungkapan                                                                                                                                           Disclosure
                                                                                 30 June 2023
Pengungkapan catatan atas pendapatan   Total seluruh penjualan neto Perusahaan adalah masing- masing Rp464.467.452.056 dan             Disclosure of notes for revenue
                                       Rp657.763.931.858 untuk tahun-tahun yang berakhir pada tanggal 30 Juni 2023 dan 2022.The
                                       Company?s total sales amounted to Rp464.467.452.056 and Rp657,763,931,858 for the years ended
                                       June 30, 2023 and 2022, respectively
Page 26
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan                                             Notes for revenue by type

                                             30 June 2023             30 June 2022

                        Nama produk            Penjualan dan            Penjualan dan
                         atau jasa           pendapatan usaha         pendapatan usaha
                        Service or product
                                              Sales and revenue        Sales and revenue
                              name
Pendapatan dari jasa                                              0                        0    Service revenue
Pendapatan dari                                                                                Product revenue 1
                       Voucher belanja         460,090,453,221          656,773,282,108
produk 1
Pendapatan dari                                                                                Product revenue 2
                       Pulsa                      2,485,443,652              990,649,750
produk 2
Pendapatan dari                                                                                Product revenue 3
                       lain-lain                  1,891,555,183                            0
produk 3
Pendapatan dari                                                                                Product revenue
                                               464,467,452,056          657,763,931,858
produk
Tipe pendapatan                                464,467,452,056          657,763,931,858         Type of revenue
Page 27
[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               UV Mobile         274,076,968,435      187,869,537,750              Party 1
Pihak 2               PT Tokopedia                    0      266,996,993,034              Party 2
Pihak dengan                                                                 Party with revenue
pendapatan lebih dari                   274,076,968,435      454,866,530,784     more than 10%
10%
Page 28
[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, gross    impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                             receivables                                                          receivables
Pihak ketiga     IDR               9,508,143,482                                                         1,989,772,679                                                               IDR      Third party
                 Mata uang         9,508,143,482                        (0)       9,508,143,482          1,989,772,679                       (0)       1,989,772,679            Currency
Pihak berelasi   Mata uang                     0                        (0)                   0                      0                       (0)                   0            Currency    Related party
Page 29
[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, gross    impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                                 receivables                                                          receivables
Belum jatuh tempo Umur                 6,639,408,762                                                            12,631,764                                                            Aging   Not yet due
Telah jatuh tempo 1 - 30 hari          1,574,852,135                                                         1,940,557,915                                                      1 - 30 days     Overdue
                  31 - 60 hari           972,997,604                                                            26,613,000                                                     31 - 60 days
                  61 - 90 hari           320,884,981                                                             9,970,000                                                     61 - 90 days
                  Umur                 2,868,734,720                                                         1,977,140,915                                                           Aging
Jatuh tempo       Umur                 9,508,143,482                        (0)       9,508,143,482          1,989,772,679                       (0)       1,989,772,679             Aging    Due status
Page 30
[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
                                                       Piutang usaha, kotor      penurunan nilai      Piutang usaha      Piutang usaha, kotor      penurunan nilai        Piutang usaha
                                       usaha
                                                                                  piutang usaha                                                     piutang usaha
                                                                                   Allowance for                                                     Allowance for
                                  Counterparty name,    Trade receivables,                                                Trade receivables,
                                                                                   impairment of     Trade receivables                               impairment of       Trade receivables
                                   trade receivables          gross                                                             gross
                                                                                 trade receivables                                                 trade receivables
Pihak ketiga     Pihak 1         PT Tokopedia                 38,010,949                                                     1,101,226,060                                                   Rank 1, counterparty     Third party
                 Pihak 2         PT Bank                                                                                                                                                     Rank 2, counterparty
                                 Danamon                                     0                                                 373,160,000
                                 Indonesia Tbk
                 Pihak 3         PT Bukalapak.com                                                                                                                                            Rank 3, counterparty
                                                             202,370,608                                                       191,423,400
                                 Tbk
                 Pihak 4         T Shopee                                                                                                                                                    Rank 4, counterparty
                                 International                16,262,000                                                       160,706,500
                                 Indonesia
                 Pihak 5         UV Mobile                 6,570,948,198                                                                       0                                             Rank 5, counterparty
                 Pihak 6         PT Topindo Atlas                                                                                                                                            Rank 6, counterparty
                                                           1,521,675,132                                                                       0
                                 Asia
                 Pihak 7         PT Cipta Mortar                                                                                                                                             Rank 7, counterparty
                                                             693,366,168                                                                       0
                                 Utama
                 Pihak 8         PT Fast Food                                                                                                                                                Rank 8, counterparty
                                                              99,300,000                                                                       0
                                 Indonesia
                 Pihak 9         PT Mitra Integrasi                                                                                                                                          Rank 9, counterparty
                                                              61,100,000                                                                       0
                                 Informatika
                 Pihak 10                                                                                                                                                                           Rank 10,
                                                                             0                                                                 0
                                                                                                                                                                                                 counterparty
                 Pihak lainnya   Lain-lain                   305,110,427                                                       163,256,719                                               Others, counterparty
                 Rincian pihak                                                                                                                                                                        List of
                                                           9,508,143,482                     (0)       9,508,143,482         1,989,772,679                     (0)         1,989,772,679
                                                                                                                                                                                               counterparty
Pihak berelasi   Pihak 1                                                                                                                       0                                         Rank 1, counterparty       Related party
                 Rincian pihak                                                                                                                                                                        List of
                                                                                                                                               0               (0)                     0
                                                                                                                                                                                               counterparty
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                   0                      0     trade receivables, beginning
                                                                                                 period
Penyisihan penurunan nilai                                               Allowance for impairment of
piutang usaha, akhir periode                  0                      0       trade receivables, ending
                                                                                                period
Page 32
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry


Pengungkapan                                                                                                                                                             Disclosure
                                                                                      30 June 2023
Pengungkapan catatan atas piutang usaha   Piutang UV mobile adalah piutang yang terdapat pada aplikasi UV mobile yang akan dilakukan            Disclosure of notes for trade receivables
                                          penyelesaian pada H 1. Manajemen berkeyakinan bahwa tidak diperlukan untuk membuat cadangan
                                          kerugian kredit ekpektasian ("ECL") karena piutang usaha yang dimiliki Perusahaan umurnya tidak ada
                                          yang melebihi 90 har UV mobile receivables are receivables contained in the UV mobile application
                                          which will be settled on D 1. Management believes that it is not necessary prepare allowance for
                                          expected credit loss ("ECL") because none of the Company?s trade receivables are more than 90 days
                                          old.
Page 33
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                                      Notes for inventories
                                30 June 2023         31 December 2022
     Barang jadi                35,436,122,788         35,401,507,817                Finished goods
     Cadangan penurunan nilai                                               Allowance for impairment
                                               (0)                 (0)
     persediaan                                                                        of inventories
     Persediaan lancar          35,436,122,788         35,401,507,817             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
                                                 0                      0
Penurunan Nilai Persediaan                                                   Inventories, beginning balance
Saldo akhir Penyisihan                                                       Allowance for Impairment of
                                                 0                      0
Penurunan Nilai Persediaan                                                    Inventories, ending balance
Page 34
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry


Pengungkapan                                                                                                                                                      Disclosure
                                                                                     30 June 2023
Pengungkapan catatan atas persediaan   Persediaan yang dimiliki Perusahaan terdiri dari persediaan berupa voucher digital dan voucher fisik.   Disclosure of notes for inventories
                                       Inventories owned by the Company consist of inventories in the form of digital vouchers and physical
                                       vouchers.
Page 35
[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                                 5,916,818,143              605,069,064        IDR                Third party
                          Mata uang                           5,916,818,143              605,069,064   Currency
Pihak berelasi            Mata uang                                       0                        0   Currency              Related party
Page 36
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry

Utang usaha berdasarkan umur                                                                                                Trade payables by aging

                                                       30 June 2023           31 December 2022

                                                          Utang usaha              Utang usaha
                                                         Trade payables           Trade payables
Belum jatuh tempo         Umur                                            0                        0                Aging                  Not yet due
Telah jatuh tempo         1 - 30 hari                         2,926,857,600              407,661,705          1 - 30 days                    Overdue
                          31 - 60 hari                        2,508,102,438              137,485,009         31 - 60 days
                          61 - 90 hari                          122,653,897                7,196,970         61 - 90 days
                          61 - 120 hari                                   0                        0       61 - 120 days
                          91 - 120 hari                                   0                        0       91 - 120 days
                          Lebih dari 90 hari                    359,204,208               52,725,380   More than 90 days
                          Umur                                5,916,818,143              605,069,064               Aging
Jatuh tempo               Umur                                5,916,818,143              605,069,064               Aging                    Due status
Page 37
[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 Indonesia Logam                                                       Rank 1, counterparty         Third party
                                                                                 116,352,501           195,510,000
                                             Pratama
                       Pihak 2               PT Aplikasi Karya Anak                                                   Rank 2, counterparty
                                                                                   16,079,025          143,579,025
                                             Bangsa
                       Pihak 3               Grab Group                        4,802,438,764                     0    Rank 3, counterparty
                       Pihak 4               E-Capita Voucher                    227,435,920                     0    Rank 4, counterparty
                       Pihak 5               PT Zulu Aplha Papa                  117,563,940                     0    Rank 5, counterparty
                       Pihak 6               Grab Transport SG                   108,522,636                     0    Rank 6, counterparty
                       Pihak lainnya         Lain-lain                           528,425,357           265,980,039    Others, counterparty
                       Rincian pihak                                           5,916,818,143           605,069,064    List of counterparty
Pihak berelasi         Rincian pihak                                                       0                     0    List of counterparty       Related party
Page 38
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry


Pengungkapan                                                                                                                                                Disclosure
                                                                                  30 June 2023
Pengungkapan catatan atas utang usaha   Tidak terdapat jaminan atas utang usaha Perusahaan There are no guarantee for the Company?s   Disclosure of notes for trade payables
                                        trade payables.
Page 39
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                Cost of good sold
                            30 June 2023      30 June 2022
Barang jadi awal             35,401,507,817    20,967,106,082 Beginning finish goods inventory
Pembelian barang jadi       435,714,832,624   639,054,627,308 Purchased finish goods inventory
Barang jadi akhir            35,436,122,788    24,005,850,897    Ending finish goods inventory
Beban pokok penjualan dan                                         Cost of sales and revenue
                            435,680,217,653   636,015,882,493
pendapatan
Page 40
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 41
[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 Central Asia Tbk      IDR                                                             3,300,000,000                                       3,600,000,000             IDR       Bank Central Asia Tbk
                           Mata uang                                                       3,300,000,000                                       3,600,000,000        Currency
Kreditur nama bank         Mata uang                                                       3,300,000,000                                       3,600,000,000        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                                                                     3,300,000,000                                 3,600,000,000                          Total bank loans, gross
   Biaya penerbitan utang bank yang belum diamortisasi                                                (0)                                           (0)            Unamortized bank loan issuance cost
   Total utang bank, bersih                                                                 3,300,000,000                                 3,600,000,000                           Total bank loan, net
      Liabilitas jangka panjang yang jatuh tempo dalam satu                                                                                                         Current maturities of bank loans
                                                                                               300,000,000                                  600,000,000
      tahun atas utang bank
      Liabilitas jangka panjang atas utang bank                                             3,000,000,000                                 3,000,000,000                        Long-term bank loans
Page 42
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry


Pengungkapan                                                                                                                                                                    Disclosure
                                                                                          30 June 2023
Pengungkapan catatan atas utang bank jangka   Fasilitas pinjaman ini dijaminkan dengan sebidang tanah dengan SHGB No. 3832 yang terletak di Jl.    Disclosure of notes for long-term bank loans
panjang                                       Tebet Barat IX No. 35 BB, seluas 142 m2 (Catatan 9). This loan facility is guaranteed by land with
                                              SHGB No. 3832 which is located at Jl. Tebet Barat IX No. 35 BB, with a total land area of 142 sqm
                                              (Note 9).
Page 43
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 44
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

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

                                                     30 June 2023                               31 December 2022

                                         Utang bank jangka                               Utang bank jangka
                                                                Utang bank jangka                               Utang bank jangka
                                        pendek, nilai dalam                             pendek, nilai dalam
                                                                     pendek                                          pendek
                                          mata uang asing                                 mata uang asing
                                        Short-term bank loan,                           Short-term bank loan,
                                          amount in foreign     Short term bank loans     amount in foreign     Short term bank loans
                                               currency                                        currency
Bank Central Asia Tbk   IDR                                             113,790,692                                     102,768,300               IDR    Bank Central Asia Tbk
                        Mata uang                                       113,790,692                                     102,768,300          Currency
Bank Negara Indonesia   IDR                                             221,848,469                                               0               IDR   Bank Negara Indonesia
(Persero) Tbk           Mata uang                                       221,848,469                                               0          Currency           (Persero) Tbk
Kreditur nama bank      Mata uang                                       335,639,161                                     102,768,300          Currency      Creditor bank name
Page 45
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry


Pengungkapan                                                                                                                                                                    Disclosure
                                                                                         30 June 2023
Pengungkapan catatan atas utang bank jangka   Berdasarkan perjanjian No. 0007/PKS/ANA-PK/I/19 tanggal 4 Januari 2019, Perusahaan memperoleh       Disclosure of notes for short-term bank loans
pendek                                        fasilitas Kartu Kredit BCA Visa Corporate dengan plafon sebesar Rp200.000.000, yang digunakan
                                              untuk melakukan pembayaran pembelian barang dan/atau jasa sesuai dengan keperluan Perusahaan.
                                              Berdasarkan perjanjian No. BSK/4/1153/R tanggal 26 October 2022, Perusahaan memperoleh fasilitas
                                              Kartu Kredit BNI Visa Corporate dengan plafon sebesar Rp250.000.000, yang digunakan untuk
                                              melakukan pembayaran pembelian barang dan/atau jasa sesuai dengan keperluan Perusahaan. Based
                                              on agreement No. 0007/PKS/ANA-PK/I/19 dated January 4, 2019, the Company obtained a facility of
                                              BCA Visa Corporate Credit Card with a Rp200,000,000 limit, which is used for payments of goods
                                              and/or service purchases in accordance with the Company?s needs. Based on agreement No.
                                              BSK/4/1153/R dated October 26, 2022, the Company obtained a facility of BNI Visa Corporate Credit
                                              Card with a Rp250,000,000 limit, which is used for payments of goods and/or service purchases in
                                              accordance with the Company?s needs
Page 46
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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