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Financial statement Text extracted NICL

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Page 1
Nomor Surat                      086/PAM-Mineral/JKT/Corsec/VIII/2023
Nama Emiten                      PT PAM Mineral Tbk
Kode Emiten                      NICL
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



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



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 No       Nama          Kegiatan       Lokasi         Tahun          Status         Jumlah Aset         Satuan       Mata     Persentase
                         Usaha                       Komersil       Operasi                                          Uang        (%)
 1    PT Indrabakti   Pertambanga     Jakarta          2018        beroperasi      121.791.803.308      PENUH        IDR        99.05
      Mustika           n Mineral
                          Nikel




 Dokumen ini merupakan dokumen resmi PT PAM Mineral Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT PAM

                              Mineral 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 PAM Mineral Tbk                                         Entity name
Penjelasan perubahan nama dari akhir                                  Explanation of change in name from
periode laporan sebelumnya                                              the end of the preceding reporting
                                                                                                       period
Kode entitas                         NICL                                                        Entity code
Nomor identifikasi entitas           AB042                                     Entity identification number
Industri utama entitas               Umum / General                                     Entity main industry
Standar akutansi yang dipilih        PSAK                                  Selected accounting standards
Sektor                               B. Basic Materials                                                Sector
Subsektor                            B1. Basic Materials                                           Subsector
Industri                             B14. Metals & Minerals                                          Industry
Subindustri                          B146. Diversified Metals &                                 Subindustry
                                     Minerals
Informasi pemegang saham                                               Controlling shareholder information
                                     National Corporation
pengendali
Jenis entitas                        Local Company - Indonesia                                 Type of entity
                                     Jurisdiction
Jenis efek yang dicatatkan           Saham / Stock                                  Type of listed securities
Jenis papan perdagangan tempat                                         Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                        listed
Apakah merupakan laporan keuangan                                     Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity      of an individual entity or a group of
entitas                                                                                               entities
Periode penyampaian laporan                                                  Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                        submissions
Tanggal awal periode berjalan          January 01, 2023                            Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                 Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                               Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                  Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                              Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                   Description of presentation currency
Kurs konversi pada tanggal pelaporan                                    Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                  presentation currency is other than
                                                                                                       rupiah
Pembulatan yang digunakan dalam                                         Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                    statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit          Type of report on financial statements
Jenis opini auditor                                                               Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                    Matters disclosed in
pendapat untuk penekanan atas suatu                                    emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                           paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                       Result of review engagement
Opini Hal Audit Utama                                                      Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                             Total Key Audit Matters
Paragraf Hal Audit Utama                                                     Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
laporan review                                                                                 review report
Auditor tahun berjalan                                                                 Current year auditor
Nama partner audit tahun berjalan                                       Name of current year audit signing
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                                                                                   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
                                     67,399,086,500     95,501,124,834
                                                                                     equivalents
     Piutang usaha                                                            Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                    182,597,122,135    194,005,329,353
          ketiga                                                                       parties
     Piutang lainnya                                                          Other receivables
          Piutang lainnya pihak                                        Other receivables third
                                      1,025,326,087        842,826,087
          ketiga                                                                       parties
     Persediaan lancar                                                      Current inventories
          Persediaan lancar          47,713,171,792     13,050,980,387   Current inventories
     Biaya dibayar dimuka                                              Current prepaid expenses
                                    349,846,699,841    207,654,925,266
     lancar
     Pajak dibayar dimuka                                                    Current prepaid taxes
                                     34,307,153,583       2,303,190,694
     lancar
     Jumlah aset lancar             682,888,559,938    513,358,376,621       Total current assets
   Aset tidak lancar                                                             Non-current assets
     Dana yang dibatasi                                                      Non-current restricted
     penggunaannya tidak             14,166,868,202     14,166,868,202                       funds
     lancar
     Aset pajak tangguhan            25,041,315,698     25,049,376,706        Deferred tax assets
     Aset tetap                                                              Property, plant, and
                                     23,427,951,313     23,905,686,165
                                                                                          equipment
       Properti pertambangan         24,394,088,778     24,394,088,778           Mining properties
       Jumlah aset tidak lancar      87,030,223,991     87,516,019,851 Total non-current assets
   Jumlah aset                      769,918,783,929    600,874,396,472                     Total assets
Liabilitas dan ekuitas                                                             Liabilities and equity
   Liabilitas                                                                                  Liabilities
       Liabilitas jangka pendek                                                Current liabilities
          Utang usaha                                                        Trade payables
              Utang usaha pihak                                            Trade payables
                                     21,089,905,167     22,006,530,281
              ketiga                                                           third parties
          Utang lainnya                                                      Other payables
              Utang lainnya pihak                                          Other payables
                                                             7,365,004
              ketiga                                                           third parties
          Liabilitas keuangan                                           Other current financial
                                      1,305,882,347      1,305,882,347
          jangka pendek lainnya                                                         liabilities
          Beban akrual jangka                                                 Current accrued
                                     29,066,269,273     22,425,767,868
          pendek                                                                      expenses
          Utang pajak                30,586,077,210     46,727,212,220          Taxes payable
          Jumlah liabilitas                                                      Total current
                                     82,048,133,997     92,472,757,720
          jangka pendek                                                               liabilities
       Liabilitas jangka                                                  Non-current liabilities
       panjang
          Kewajiban imbalan                                                          Long-term
          pasca kerja jangka         11,085,838,151     11,085,838,151        post-employment
          panjang                                                            benefit obligations
          Jumlah liabilitas                                                  Total non-current
                                     11,085,838,151     11,085,838,151
          jangka panjang                                                              liabilities
Page 5
  Jumlah liabilitas            93,133,972,148    103,558,595,871              Total liabilities
Ekuitas                                                                                     Equity
  Ekuitas yang                                                         Equity attributable to
  diatribusikan kepada                                              equity owners of parent
  pemilik entitas induk                                                                 entity
      Saham biasa             202,845,274,740    193,250,321,140          Common stocks
      Tambahan modal                                                     Additional paid-in
                              287,978,485,877    153,649,135,477
      disetor                                                                       capital
      Cadangan lainnya          ( 10,931,322 )      ( 2,860,317 )          Other reserves
      Komponen ekuitas                                               Other components of
                                6,800,438,956      6,800,438,956
      lainnya                                                                        equity
      Saldo laba                                                      Retained earnings
      (akumulasi kerugian)                                                        (deficit)
          Saldo laba yang                                              Unappropriated
          belum ditentukan    177,972,751,016    142,647,231,716     retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                 Total equity
      diatribusikan kepada                                       attributable to equity
                              675,586,019,267    496,344,266,972
      pemilik entitas induk                                           owners of parent
                                                                                  entity
   Kepentingan                                                    Non-controlling interests
                                1,198,792,514        971,533,629
   non-pengendali
   Jumlah ekuitas             676,784,811,781    497,315,800,601                  Total equity
Jumlah liabilitas dan                                                Total liabilities and equity
                              769,918,783,929    600,874,396,472
ekuitas
Page 6
[1312000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by nature - General Industry

Laporan laba rugi dan penghasilan                             Statement of profit or loss and other
komprehensif lain                                                         comprehensive income
                                        30 June 2023            30 June 2022
Penjualan dan pendapatan                                                                          Sales and revenue
                                       476,085,981,631         552,450,325,284
usaha
Beban kerjasama operasi              ( 340,110,675,385 )     ( 423,682,100,079 )         Joint operations expenses
Beban lainnya                          ( 49,190,352,424 )      ( 76,083,103,601 )                    Other expenses
Keuntungan (kerugian) lainnya              4,713,899,978           1,045,393,963               Other gains (losses)
Pendapatan keuangan                           397,990,976             381,686,521                    Finance income
Beban bunga dan keuangan                    ( 60,470,245 )          ( 59,554,651 )       Interest and finance costs
Jumlah laba (rugi) sebelum                                                            Total profit (loss) before tax
                                         91,836,374,531          54,052,647,437
pajak penghasilan
Pendapatan (beban) pajak              ( 27,110,166,969 )                                   Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                          Total profit (loss) from
                                         64,726,207,562          54,052,647,437
yang dilanjutkan                                                                          continuing operations
Jumlah laba (rugi)                       64,726,207,562          54,052,647,437                 Total profit (loss)
Pendapatan komprehensif                                                          Other comprehensive income,
lainnya, setelah pajak                                                                                     after tax
    Pendapatan komprehensif                                                            Other comprehensive
    lainnya yang tidak akan                                                          income that will not be
    direklasifikasi ke laba rugi,                                                    reclassified to profit or
    setelah pajak                                                                                loss, after tax
        Pendapatan komprehensif                                                     Other comprehensive
        lainnya atas pengukuran                                                                   income for
        kembali kewajiban                   ( 8,071,005 )             8,919,325 remeasurement of defined
        manfaat pasti, setelah                                                  benefit obligation, after tax
        pajak
        Jumlah pendapatan                                                                      Total other
        komprehensif lainnya                                                     comprehensive income
        yang tidak akan                     ( 8,071,005 )              8,919,325          that will not be
        direklasifikasi ke laba                                                   reclassified to profit or
        rugi, setelah pajak                                                                 loss, after tax
    Jumlah pendapatan                                                            Total other comprehensive
    komprehensif lainnya,                   ( 8,071,005 )              8,919,325            income, after tax
    setelah pajak
Jumlah laba rugi komprehensif            64,718,136,557          54,061,566,762      Total comprehensive income
Laba (rugi) yang dapat                                                                 Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                             Profit (loss) attributable to
                                         64,498,948,677          53,882,874,188
    diatribusikan ke entitas induk                                                                    parent entity
    Laba (rugi) yang dapat                                                             Profit (loss) attributable to
    diatribusikan ke kepentingan            227,258,885             169,773,249         non-controlling interests
    non-pengendali
Laba rugi komprehensif yang                                                                 Comprehensive income
dapat diatribusikan                                                                                   attributable to
    Laba rugi komprehensif yang                                                           Comprehensive income
    dapat diatribusikan ke entitas       64,490,877,672          53,891,793,513       attributable to parent entity
    induk
    Laba rugi komprehensif yang                                                       Comprehensive income
    dapat diatribusikan ke                  227,258,885             169,773,249 attributable to non-controlling
    kepentingan non-pengendali                                                                        interests
Laba (rugi) per saham                                                                 Earnings (loss) per share
    Laba per saham dasar                                                           Basic earnings per share
    diatribusikan kepada                                                                attributable to equity
Page 7
pemilik entitas induk                   owners of the parent entity
  Laba (rugi) per saham                 Basic earnings (loss) per
  dasar dari operasi yang   6.36   5.59   share from continuing
  dilanjutkan                                         operations
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                             Statement of changes in equity
                                                                                                                                             Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                    Kepentingan ekuitas                                                             Kepentingan
                                                 Saham biasa       Tambahan modal disetor       Cadangan lainnya                                   ditentukan          diatribusikan kepada                                     Ekuitas
                                                                                                                         lainnya                                                                   non-pengendali
                                                                                                                                                penggunaannya              entitas induk
                                                                                                                                             Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital    Other reserves     Other equity interests                                                      Non-controlling interests       Equity
                                                                                                                                                    earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                      Equity position
  Saldo awal periode sebelum penyajian kembali   193,250,321,140        153,649,135,477             ( 2,860,317 )        6,800,438,956           142,647,231,716          496,344,266,972                971,533,629          497,315,800,601 Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                   193,250,321,140        153,649,135,477             ( 2,860,317 )        6,800,438,956           142,647,231,716          496,344,266,972                971,533,629          497,315,800,601       Equity position, beginning of the period
  Laba (rugi)                                                                                                                                     64,498,948,677           64,498,948,677                227,258,885           64,726,207,562                                        Profit (loss)
  Pendapatan komprehensif lainnya                                                                   ( 8,071,005 )                                                             ( 8,071,005 )                                       ( 8,071,005 )                   Other comprehensive income
  Distribusi dividen kas                                                                                                                       ( 29,173,429,377 )       ( 29,173,429,377 )                                  ( 29,173,429,377 )                   Distributions of cash dividends
  Pelaksanaan waran                                9,594,953,600        134,329,350,400                                                                                   143,924,304,000                                     143,924,304,000                               Exercise of warrants
  Posisi ekuitas, akhir periode                  202,845,274,740        287,978,485,877            ( 10,931,322 )        6,800,438,956           177,972,751,016          675,586,019,267              1,198,792,514          676,784,811,781              Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                         Statement of changes in equity
                                                                                                                                           Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                    Komponen transaksi                                                            Kepentingan
                                                 Saham biasa       Tambahan modal disetor       Cadangan lainnya                                 ditentukan          diatribusikan kepada                                   Ekuitas
                                                                                                                      ekuitas lainnya                                                            non-pengendali
                                                                                                                                              penggunaannya              entitas induk
                                                                                                                    Other components of    Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital    Other reserves                                                                               Non-controlling interests     Equity
                                                                                                                     equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                Equity position
  Saldo awal periode sebelum penyajian kembali   193,250,000,000        153,644,639,517            ( 13,662,852 )        6,800,438,956        ( 7,082,650,012 )         346,598,765,609                495,323,530        347,094,089,139 Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                   193,250,000,000        153,644,639,517            ( 13,662,852 )        6,800,438,956        ( 7,082,650,012 )         346,598,765,609                495,323,530        347,094,089,139       Equity position, beginning of the period
  Laba (rugi)                                                                                                                                   53,882,874,188           53,882,874,188                169,773,249         54,052,647,437                                      Profit (loss)
  Pendapatan komprehensif lainnya                                                                      8,919,325                                                              8,919,325                                         8,919,325                     Other comprehensive income
  Penerbitan saham biasa                                 289,920                                                                                                                289,920                                           289,920                       Issuance of common stocks
  Posisi ekuitas, akhir periode                  193,250,289,920        153,644,639,517             ( 4,743,527 )        6,800,438,956          46,800,224,176          400,490,849,042                665,096,779        401,155,945,821              Equity position, end of the period
Page 10
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                          Statement of cash flows
                                     30 June 2023          30 June 2022
Arus kas dari aktivitas operasi                                                 Cash flows from operating
                                                                                                  activities
   Penerimaan kas dari                                                               Cash receipts from
   aktivitas operasi                                                                 operating activities
       Penerimaan dari                                                        Receipts from customers
                                    526,492,270,878       531,227,233,788
       pelanggan
       Penerimaan kas lainnya                                                Other cash receipts from
                                       4,672,331,039          381,686,521
       dari aktivitas operasi                                                      operating activities
   Pembayaran kas dari                                                            Cash payments from
   aktivitas operasi                                                                operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan    ( 568,873,235,189 )   ( 403,027,307,472 )      goods and services
       jasa
       Pembayaran gaji dan                                                  Payments for salaries and
                                   ( 29,309,217,221 )    ( 15,006,839,423 )
       tunjangan                                                                           allowances
       Pembayaran kas lainnya                                                Other cash payments for
                                   ( 33,677,662,432 )    ( 38,676,561,582 )
       untuk beban operasi                                                         operating activities
   Kas diperoleh dari                                                       Cash generated from (used
                                  ( 100,695,512,925 )       74,898,211,832
   (digunakan untuk) operasi                                                              in) operations
   Pembayaran pajak                                                               Payments for corporate
                                   ( 41,762,511,908 )
   penghasilan badan                                                                           income tax
   Penerimaan (pengeluaran)                                                 Other cash inflows (outflows)
   kas lainnya dari aktivitas           351,932,949          1,045,393,963       from operating activities
   operasi
   Arus kas sebelum                                                           Net cash flows received
   perubahan dalam aset dan                                                   from (used in) operating
   liabilitas yang diperoleh      ( 142,106,091,884 )      75,943,605,795 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)
                                  ( 142,106,091,884 )      75,943,605,795
   (digunakan untuk) aktivitas                                                       operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                           activities
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                        502,450,000
   aset tetap                                                               property, plant and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                    ( 1,249,271,073 )     ( 2,045,166,342 )
   aset tetap                                                               property, plant and equipment
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                      ( 746,821,073 )     ( 2,045,166,342 )
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                         Cash flows from financing
pendanaan                                                                                          activities
   Penerimaan dari penerbitan                                                 Proceeds from issuance of
                                       9,594,953,600               289,920
   saham biasa                                                                           common stocks
   Penerimaan dari penerbitan                                               Proceeds from issuing other
                                    134,329,350,400
   instrumen ekuitas lainnya                                                          equity instruments
   Pembayaran dividen dari                                                 Dividends paid from financing
                                   ( 29,173,429,377 )
   aktivitas pendanaan                                                                          activities
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
   (digunakan untuk) aktivitas      114,750,874,623                289,920          financing activities
Page 11
   pendanaan
Jumlah kenaikan (penurunan)                                          Total net increase (decrease)
                               ( 28,102,038,334 )    73,898,729,373
bersih kas dan setara kas                                            in cash and cash equivalents
Kas dan setara kas arus kas,                                        Cash and cash equivalents cash
                                 95,501,124,834      98,880,106,380
awal periode                                                           flows, beginning of the period
Kas dan setara kas arus kas,                                            Cash and cash equivalents
                                 67,399,086,500     172,778,835,753
akhir periode                                                        cash flows, end of the period
Page 12
[1610000] Explanation for Significant Accounting Policy - General Industry


Kebijakan akuntansi signifikan                                                        Significant accounting policies
                                                                    30 June 2023
Dasar penyusunan laporan keuangan     Catatan 2 hal 13-14                          Basis of preparation of consolidated financial
konsolidasian                                                                                                        statements




Prinsip-prinsip konsolidasi           Catatan 2 hal 15                                               Principles of consolidation




Kas dan setara kas                    Catatan 2 hal 20                                               Cash and cash equivalents




Piutang usaha dan piutang lain-lain   Catatan 2 hal 21                                              Trade and other receivables




Persediaan                            Catatan 2 hal 21                                                               Inventories




Aset tetap                            Catatan 2 hal 21-22                                                           Fixed assets




Penurunan nilai aset nonkeuangan      Catatan 2 hal 24-25                                    Impairment of non-financial assets
Page 13
Utang usaha dan liabilitas lain-lain   Catatan 2 hal 25      Trade payables and other liabilities




Pengakuan pendapatan dan beban         Catatan 2 hal 29-30   Revenue and expense recognition




Transaksi dengan pihak berelasi        Catatan 2 hal 16        Transactions with related parties




Pajak penghasilan                      Catatan 2 hal 28-29                         Income taxes




Imbalan kerja karyawan                 Catatan 2 hal 27-28                   Employee benefits




Laba per saham                         Catatan 2 hal 30                      Earnings per share




Kombinasi bisnis                       Catatan 2 hal 16                  Business combination
Page 14
Penentuan nilai wajar                         Catatan 2 hal 20                      Determination of fair value




Transaksi dan saldo dalam mata uang asing     Catatan 2 hal 16      Foreign currency transactions and balances




Aset eksplorasi dan evaluasi                  Catatan 2 hal 22-23            Exploration and evaluation assets




Biaya emisi efek ekuitas                      Catatan 2 hal 29                            Stock issuance cost




Instrumen keuangan                            Catatan 2 hal 17-19                        Financial instruments




Peristiwa setelah tanggal periode pelaporan   Catatan 2 hal 30                    Events after reporting period




Penerapan standar akuntansi baru              Catatan 2 hal 14           Adoption of new accounting standards
Page 15

          
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          Pengurangan aset tetap    Aset tetap, akhir periode
                                                          Property, plant, and      Addition in property, plant,    Disposals in property,     Property, plant, and
                                                      equipment, beginning period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Bangunan dan fasilitasnya,                                                                                                                     Building and leasehold       Carrying amount, gross
                         dimiliki langsung                      8,000,290,242                    65,000,000                                           8,065,290,242       improvement, directly
                                                                                                                                                                                          owned
                         Mesin dan peralatan,                                                                                                                       Machinery and equipment,
                                                                7,690,420,106                                                                        7,690,420,106
                         dimiliki langsung                                                                                                                                       directly owned
                         Alat berat, dimiliki                                                                                                                       Heavy equipment, directly
                                                              40,456,160,645                     24,460,000              ( 502,450,000 )            39,978,170,645
                         langsung                                                                                                                                                         owned
                         Perabot dan peralatan                                                                                                                              Furniture and office
                                                              11,339,028,668                 1,159,811,073                                          12,498,839,741
                         kantor, dimiliki langsung                                                                                                                  equipment, directly owned
                         Lainnya, dimiliki langsung           39,704,619,439                                                                        39,704,619,439      Others, directly owned
                         Dimiliki langsung                   107,190,519,100                 1,249,271,073               ( 502,450,000 )           107,937,340,173              Directly owned
                         Bangunan, aset hak guna                 387,000,000                                                                           387,000,000 Building, right of use assets
                         Kendaraan bermotor, aset                                                                                                                  Motor vehicle, rights of use
                                                                1,918,824,858                                                                        1,918,824,858
                         hak guna                                                                                                                                                         assets
                         Aset hak guna                          2,305,824,858                                                                        2,305,824,858         Right of use assets
                         Aset tetap                                                                                                                                       Property, plant, and
                                                             109,496,343,958                 1,249,271,073               ( 502,450,000 )           110,243,165,031
                                                                                                                                                                                     equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                     Building and leasehold            Carrying amount,
                         dimiliki langsung                      3,375,311,587                   329,224,351                                          3,704,535,938        improvement, directly    accumulated depreciation
                                                                                                                                                                                          owned
                         Mesin dan peralatan,                                                                                                                       Machinery and equipment,
                                                                4,996,114,954                   177,493,229                                          5,173,608,183
                         dimiliki langsung                                                                                                                                       directly owned
                         Alat berat, dimiliki                                                                                                                       Heavy equipment, directly
                                                              39,788,610,070                    500,175,565              ( 251,225,000 )            40,037,560,635
                         langsung                                                                                                                                                         owned
                         Perabot dan peralatan                                                                                                                              Furniture and office
                                                                4,579,572,633                   468,887,780                                          5,048,460,413
                         kantor, dimiliki langsung                                                                                                                  equipment, directly owned
                         Lainnya, dimiliki langsung           31,763,521,653                                                                        31,763,521,653      Others, directly owned
                         Dimiliki langsung                    84,503,130,897                 1,475,780,925               ( 251,225,000 )            85,727,686,822              Directly owned
                         Bangunan, aset hak guna                  73,000,002                                                                            73,000,002 Building, right of use assets
                         Kendaraan bermotor, aset                                                                                                                  Motor vehicle, rights of use
                                                                1,014,526,894                                                                        1,014,526,894
                         hak guna                                                                                                                                                         assets
Page 17
                  Aset hak guna    1,087,526,896                                      1,087,526,896   Right of use assets
                  Aset tetap                                                                          Property, plant, and
                                  85,590,657,793   1,475,780,925   ( 251,225,000 )   86,815,213,718
                                                                                                               equipment
Nilai perolehan   Aset tetap                                                                          Property, plant, and   Carrying amount
                                  23,905,686,165                                     23,427,951,313
                                                                                                               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        Reklasifikasi aset
                                                Aset tetap, awal periode   Penambahan aset tetap                                                    Aset tetap, akhir periode
                                                                                                          tetap                     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 Bangunan dan                                                                                                                                             Building and leasehold Carrying amount, gross
                       fasilitasnya, dimiliki          7,723,680,742               276,609,500                                                              8,000,290,242        improvement, directly
                       langsung                                                                                                                                                                  owned
                       Mesin dan peralatan,                                                                                                                                             Machinery and
                       dimiliki langsung               7,690,420,106                                                                                        7,690,420,106           equipment, directly
                                                                                                                                                                                                 owned
                       Alat berat, dimiliki                                                                                                                                          Heavy equipment,
                                                      39,249,548,859               515,758,059                                     690,853,727            40,456,160,645
                       langsung                                                                                                                                                         directly owned
                       Perabot dan peralatan                                                                                                                                       Furniture and office
                       kantor, dimiliki                7,471,218,863             3,867,809,805                                                            11,339,028,668            equipment, directly
                       langsung                                                                                                                                                                  owned
                       Kendaraan bermotor,                                                                                                                                       Motor vehicle, directly
                                                         690,853,727                                    ( 690,853,727 )
                       dimiliki langsung                                                                                                                                                         owned
                       Lainnya, dimiliki                                                                                                                                        Others, directly owned
                                                      39,464,569,739               240,049,700                                                            39,704,619,439
                       langsung
                       Dimiliki langsung            102,290,292,036              4,900,227,064          ( 690,853,727 )            690,853,727           107,190,519,100               Directly owned
                       Bangunan, aset hak                                                                                                                                         Building, right of use
                                                       1,764,499,533               387,000,000        ( 1,764,499,533 )                                       387,000,000
                       guna                                                                                                                                                                      assets
                       Kendaraan bermotor,                                                                                                                                      Motor vehicle, rights of
                                                       1,539,967,709             1,387,769,202        ( 1,008,912,053 )                                     1,918,824,858
                       aset hak guna                                                                                                                                                         use assets
                       Aset hak guna                   3,304,467,242             1,774,769,202        ( 2,773,411,586 )                                     2,305,824,858         Right of use assets
                       Aset tetap                                                                                                                                                Property, plant, and
                                                    105,594,759,278              6,674,996,266        ( 3,464,265,313 )            690,853,727           109,496,343,958
                                                                                                                                                                                            equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                               Building and leasehold      Carrying amount,
                     fasilitasnya, dimiliki            2,746,112,143               629,199,444                                                              3,375,311,587        improvement, directly          accumulated
                     langsung                                                                                                                                                                    owned           depreciation
                     Mesin dan peralatan,                                                                                                                                               Machinery and
                     dimiliki langsung                 4,584,774,796               411,340,158                                                              4,996,114,954           equipment, directly
                                                                                                                                                                                                 owned
                       Alat berat, dimiliki                                                                                                                                          Heavy equipment,
Page 19
                  langsung                38,990,931,473    181,966,596                                          39,788,610,070           directly owned
                  Perabot dan peralatan                                                                                             Furniture and office
                  kantor, dimiliki         3,398,468,650   1,181,103,983                                          4,579,572,633      equipment, directly
                  langsung                                                                                                                         owned
                  Kendaraan bermotor,                                                                                             Motor vehicle, directly
                                            615,712,001     615,712,001                        ( 615,712,001 )
                  dimiliki langsung                                                                                                                owned
                  Lainnya, dimiliki                                                                                               Others, directly owned
                                          31,328,979,820    434,541,833                                          31,763,521,653
                  langsung
                  Dimiliki langsung       81,664,978,883   3,453,864,015                       ( 615,712,001 )   84,503,130,897          Directly owned
                  Bangunan, aset hak                                                                                                Building, right of use
                                            889,276,594     948,222,941    ( 1,764,499,533 )                        73,000,002
                  guna                                                                                                                             assets
                  Kendaraan bermotor,                                                                                             Motor vehicle, rights of
                                            750,282,631    1,273,156,316   ( 1,008,912,053 )                      1,014,526,894
                  aset hak guna                                                                                                                use assets
                  Aset hak guna            1,639,559,225   2,221,379,257   ( 2,773,411,586 )                      1,087,526,896    Right of use assets
                  Aset tetap                                                                                                       Property, plant, and
                                          83,304,538,108   5,675,243,272   ( 2,773,411,586 )   ( 615,712,001 )   85,590,657,793
                                                                                                                                              equipment
Nilai perolehan   Aset tetap                                                                                                       Property, plant, and      Carrying amount
                                          22,290,221,170                                                         23,905,686,165
                                                                                                                                              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   Aset tetap pada awalnya dinyatakan sebesar harga perolehan. Setelah pengukuran awal, aset tetap   Disclosure of notes for property, plant and
                                       diukur dengan model biaya dicatat pada harga perolehan dikurangi akumulasi penyusutan dan                                         equipment
                                       kerugian penurunan nilai. Aset tetap, kecuali tanah, disusutkan dengan menggunakan metode garis
                                       lurus berdasarkan taksiran masa manfaat ekonomis aset tetap.
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 Kyara Sukses                                                   Third party 1
                                        263,818,094,507      166,895,103,780
                 Mandiri
Pihak ketiga 2   PT Indonesia                                                      Third party 2
                 Ruipu Nickel and                            165,728,176,324
                 Chrome Alloy
Pihak ketiga 3   PT Indonesia                                                      Third party 3
                 Guang Ching
                 Nickel and                                  118,478,056,238
                 Stainless Steel
                 Industry
Pihak ketiga 4   PT Tsingkun Dua                                                   Third party 4
                                        197,744,502,262        60,406,477,666
                 Delapan
Pihak ketiga 5   PT Huayue Nickel                                                  Third party 5
                                                               17,926,851,700
                 Cobalt
Pihak ketiga 6   PT Sulawesi                                                       Third party 6
                                          11,355,026,952       17,352,662,347
                 Mining Indonesia
Pihak ketiga 7   PT Indonesia                                                      Third party 7
                 Tsingshan                                      5,662,997,229
                 Stainless Steel
Pihak ketiga 8   PT Hengsheng                                                      Third party 8
                 New Energy                3,168,357,910
                 Material Indonesia
Pihak ketiga                            476,085,981,631      552,450,325,284      Third parties
Tipe pihak                              476,085,981,631      552,450,325,284    Type of parties
Page 25
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 26
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry

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

                                           30 June 2023         30 June 2022

                                             Penjualan dan        Penjualan dan
                          Nama pihak
                                           pendapatan usaha     pendapatan usaha
                           Party name       Sales and revenue    Sales and revenue
Pihak 1                 PT Kyara Sukses                                                          Party 1
                                             263,818,094,507      166,895,103,780
                        Mandiri
Pihak 2                 PT Indonesia                                                             Party 2
                        Ruipu Nickel and                          165,728,176,324
                        Chrome Alloy
Pihak 3                 PT Indonesia                                                             Party 3
                        Guang Ching
                        Nickel and                                118,478,056,238
                        Stainless Steel
                        Industry
Pihak 4                 PT Tsingkun Dua                                                          Party 4
                                             197,744,502,262       60,406,477,666
                        Delapan
Pihak 5                 Lain-lain             14,523,384,862       40,942,511,276                 Party 5
Pihak dengan                                                                         Party with revenue
pendapatan lebih dari                        476,085,981,631      552,450,325,284        more than 10%
10%
Page 27
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang                                                                                                                                    Trade receivables by currency

                                                       30 June 2023                                                   31 December 2022

                                                            Penyisihan                                                           Penyisihan
                             Piutang usaha, kotor        penurunan nilai       Piutang usaha       Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                                          piutang usaha                                                        piutang usaha
                                                           Allowance for                                                        Allowance for
                            Trade receivables, gross    impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                            receivables                                                          receivables
Pihak ketiga   IDR              182,597,122,135                                                       194,005,329,353                                                                 IDR   Third party
               Mata uang        182,597,122,135                               182,597,122,135         194,005,329,353                              194,005,329,353               Currency
Page 28
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                                    Trade receivables by aging

                                                                  30 June 2023                                                   31 December 2022

                                                                       Penyisihan                                                           Penyisihan
                                        Piutang usaha, kotor        penurunan nilai       Piutang usaha       Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                                                     piutang usaha                                                        piutang usaha
                                                                      Allowance for                                                        Allowance for
                                       Trade receivables, gross    impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                                       receivables                                                          receivables
Belum jatuh tempo Umur                      72,129,921,806                                                        15,830,554,798                                                           Aging    Not yet due
Telah jatuh tempo 1 - 30 hari               91,715,318,629                                                       170,984,575,955                                                     1 - 30 days      Overdue
                  31 - 60 hari               4,078,058,741                                                         7,190,198,600                                                    31 - 60 days
                  61 - 90 hari              10,672,140,952                                                                                                                          61 - 90 days
                  Lebih dari 90 hari         4,001,682,007                                                                                                                    More than 90 days
                  Umur                     110,467,200,329                                                       178,174,774,555                                                          Aging
Jatuh tempo       Umur                     182,597,122,135                               182,597,122,135         194,005,329,353                              194,005,329,353             Aging     Due status
Page 29
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry

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

                                                                        30 June 2023                                                      31 December 2022

                                                                                  Penyisihan                                                         Penyisihan
                                  Nama pihak,
                                                     Piutang usaha, kotor      penurunan nilai      Piutang usaha       Piutang usaha, kotor      penurunan nilai        Piutang usaha
                                 piutang usaha
                                                                                piutang usaha                                                      piutang usaha
                                                                                 Allowance for                                                      Allowance for
                               Counterparty name,
                                                    Trade receivables, gross     impairment of     Trade receivables   Trade receivables, gross     impairment of       Trade receivables
                                trade receivables
                                                                               trade receivables                                                  trade receivables
Pihak ketiga   Pihak 1         PT Kyara                                                                                                                                                     Rank 1, counterparty   Third party
                                                       135,320,990,418                                                    194,005,329,353
                               Sukses Mandiri
               Pihak 2         PT Tsingkun                                                                                                                                                  Rank 2, counterparty
                                                         32,752,746,855
                               Dua Delapan
               Pihak 3         PT Sulawesi                                                                                                                                                  Rank 3, counterparty
                               Mining                    11,355,026,952
                               Indonesia
               Pihak 4         PT Hengsheng                                                                                                                                                 Rank 4, counterparty
                               New Energy
                                                          3,168,357,910
                               Material
                               Indonesia
               Rincian pihak                           182,597,122,135                                                    194,005,329,353                               194,005,329,353 List of counterparty
Page 30
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 31
[1630000] Notes to the financial statements - Inventories - General Industry
Page 32
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 33
[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                                21,089,905,167           22,006,530,281        IDR                Third party
                          Mata uang                          21,089,905,167           22,006,530,281   Currency
Page 34
[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                               13,529,128,056           21,762,591,275                Aging                  Not yet due
Telah jatuh tempo         1 - 30 hari                         7,057,665,870              116,695,875          1 - 30 days                    Overdue
                          31 - 60 hari                          503,111,241                                  31 - 60 days
                          Lebih dari 90 hari                                             127,243,131   More than 90 days
                          Umur                                7,560,777,111              243,939,006               Aging
Jatuh tempo               Umur                               21,089,905,167           22,006,530,281               Aging                    Due status
Page 35
[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 Hillconjaya Sakti                                                     Rank 1, counterparty        Third party
                                                                              12,228,347,625       17,533,425,268
                                             Tbk
                      Pihak 2                PT Pelayaran Merah                                                       Rank 2, counterparty
                                                                               7,958,824,304        2,908,093,582
                                             Putih
                      Pihak 3                PT Anugerah Sakti                                                        Rank 3, counterparty
                                                                                                    1,085,000,000
                                             Konstruksi Utama
                      Pihak 4                PT Carsurin Tbk                     377,654,977                          Rank 4, counterparty
                      Pihak 5                PT Natural Persada                                                       Rank 5, counterparty
                                                                                 315,066,942          480,011,431
                                             Mandiri
                      Pihak 6                Lain-lain                           210,011,319                         Rank 6, counterparty
                      Rincian pihak                                           21,089,905,167       22,006,530,281    List of counterparty
Page 36
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 37
[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
Beban jasa                      106,082,968,888   124,636,414,490                     Service Cost
Pertambangan                     95,163,781,296    86,548,510,694                      Mining cost
Royalti kepada pemerintah        48,247,806,305    63,074,462,378         Royalties to government
Pengangkutan dan bongkar muat    35,141,018,282    62,668,392,996      Freight and handling costs
Biaya pelaksanaan proyek         29,021,889,483    68,363,525,000    Project implementation costs
Upah, tenaga kerja langsung      14,136,000,511     8,601,015,880          Wages and direct labor
Beban bahan bakar                   837,390,766                                     Fuel expenses
Biaya pabrikasi lainya           11,479,819,854     9,789,778,641   Other manufacturing overhead
Jumlah biaya produksi           340,110,675,385   423,682,100,079          Total production cost
Harga pokok produksi            340,110,675,385   423,682,100,079   Cost of goods manufactured
Beban pokok penjualan dan                                             Cost of sales and revenue
                                340,110,675,385   423,682,100,079
pendapatan
Page 38
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 39
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 40
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 41
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 42
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 43
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 44
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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