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Page 1
Nomor Surat                      053/Dir-SAM/II/VII/2023
Nama Emiten                      PT Saraswanti Anugerah Makmur Tbk.
Kode Emiten                      SAMF
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 Dupan       Perdagangan      Sidoarjo         2011          Aktif                 612.259     JUTAAN        IDR             95.0
      Anugerah       Besar Pupuk
      Lestari         dan Produk
                       Agrokimia,
                    Industri Pupuk
                         Buatan
                       Campuran
                      Hara Makro
                         Primer
 2    PT Anugerah Industri Pupuk      Waringin        2017            Aktif                265.055     JUTAAN         IDR            93.0
      Pupuk              Buatan
      Makmur           Campuran
                      Hara Makro
                         Primer,
                    Industri Bahan
                       Amelioran
                      (Pembenah
                        Tanah),
                     Perdagangan
                     Besar Pupuk
                      Dan Produk
                       Agrokimia
 3    PT Anugerah Industri Pupuk       Medan          2016            Aktif                271.028     JUTAAN         IDR            91.0
      Pupuk Lestari      Buatan
                       Campuran
                      Hara Makro
                         Primer,
                     Perdagangan
                     Besar Pupuk
                       dan Pupuk
                       Agrokimia.




 Dokumen ini merupakan dokumen resmi PT Saraswanti Anugerah Makmur Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara

            elektronik. PT Saraswanti Anugerah Makmur 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 Saraswanti Anugerah                                     Entity name
                                       Makmur Tbk.
Penjelasan perubahan nama dari akhir                                   Explanation of change in name from
periode laporan sebelumnya                                               the end of the preceding reporting
                                                                                                        period
Kode entitas                           SAMF                                                       Entity code
Nomor identifikasi entitas             AA970                                    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                               B11. Chemicals                                                 Industry
Subindustri                            B112. Agricultural Chemicals                              Subindustry
Informasi pemegang saham                                                Controlling shareholder information
                                       National Corporation
pengendali
Jenis entitas                          Local Company - Indonesia                                Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham / Stock                                 Type of listed securities
Jenis papan perdagangan tempat                                          Type of board on which the entity is
                                       Utama / Main
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
Page 3
                                                                                   partner
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                         Statement of financial position
                                      30 June 2023      31 December 2022
Aset                                                                                               Assets
  Aset lancar                                                                           Current assets
     Kas dan setara kas                                                              Cash and cash
                                     112,716,361,065      311,154,898,402
                                                                                         equivalents
     Piutang usaha                                                               Trade receivables
          Piutang usaha pihak                                             Trade receivables third
                                    1,050,156,633,121     562,435,652,854
          ketiga                                                                          parties
          Piutang usaha pihak                                                 Trade receivables
                                      43,198,474,497       38,564,446,417
          berelasi                                                                related parties
     Persediaan lancar                                                         Current inventories
          Persediaan lancar          946,042,102,196    1,604,970,851,432   Current inventories
     Biaya dibayar dimuka                                                 Current prepaid expenses
                                                               10,416,675
     lancar
     Uang muka lancar                                                             Current advances
          Uang muka lancar                                                           Other current
                                      16,870,763,690       69,117,723,492
          lainnya                                                                       advances
     Pajak dibayar dimuka                                                       Current prepaid taxes
                                     139,508,342,837       80,949,878,276
     lancar
     Aset non-keuangan lancar                                             Other current non-financial
                                                           11,080,135,925
     lainnya                                                                                    assets
     Jumlah aset lancar             2,308,492,677,406   2,678,284,003,473     Total current assets
   Aset tidak lancar                                                                Non-current assets
     Aset keuangan tidak                                                     Non-current financial
     lancar                                                                                     assets
          Aset keuangan tidak                                                  Other non-current
                                      34,500,000,000       34,500,000,000
          lancar lainnya                                                          financial assets
     Aset pajak tangguhan              8,519,608,288        6,260,186,017        Deferred tax assets
     Aset tetap                                                                  Property, plant, and
                                     384,066,928,694      378,737,389,609
                                                                                           equipment
       Jumlah aset tidak lancar       427,086,536,982     419,497,575,626 Total non-current assets
   Jumlah aset                      2,735,579,214,388   3,097,781,579,099                   Total assets
Liabilitas dan ekuitas                                                                Liabilities and equity
   Liabilitas                                                                                   Liabilities
       Liabilitas jangka pendek                                                    Current liabilities
          Utang bank jangka                                                Short term bank loans
                                     804,042,097,351      784,886,230,831
          pendek
          Utang usaha                                                            Trade payables
              Utang usaha pihak                                               Trade payables
                                     288,365,020,853     856,113,402,602
              ketiga                                                               third parties
              Utang usaha pihak                                               Trade payables
                                           81,321,632          74,576,862
              berelasi                                                          related parties
          Utang lainnya                                                          Other payables
              Utang lainnya pihak                                              Other payables
                                     134,941,127,144
              berelasi                                                          related parties
          Beban akrual jangka                                                     Current accrued
                                       4,334,284,225        3,288,332,693
          pendek                                                                         expenses
          Utang pajak                 94,121,411,401       17,151,941,629           Taxes payable
          Pendapatan diterima                                                   Current unearned
                                     134,019,809,153     256,570,466,188
          dimuka jangka pendek                                                             revenue
          Liabilitas jangka                                                 Current maturities of
Page 5
      panjang yang jatuh                                                   long-term liabilities
      tempo dalam satu
      tahun
          Liabilitas jangka                                               Current maturities
          panjang yang jatuh                                                  of bank loans
          tempo dalam satu          10,314,630,216      10,314,630,219
          tahun atas utang
          bank
          Liabilitas jangka                                               Current maturities
          panjang yang jatuh                                               of finance lease
          tempo dalam satu           2,831,286,514        1,570,942,502            liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Jumlah liabilitas                                                          Total current
                                  1,473,050,988,489   1,929,970,523,526
      jangka pendek                                                                  liabilities
  Liabilitas jangka                                                         Non-current liabilities
  panjang
      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        37,396,482,248      30,473,864,105                loans
          bank
          Liabilitas jangka                                               Long-term finance
          panjang atas                                                       lease liabilities
                                     3,679,339,657        1,448,220,511
          liabilitas sewa
          pembiayaan
      Kewajiban imbalan                                                               Long-term
      pasca kerja jangka            15,568,800,906      15,568,800,906         post-employment
      panjang                                                                 benefit obligations
      Jumlah liabilitas                                                      Total non-current
                                    56,644,622,811      47,490,885,522
      jangka panjang                                                                   liabilities
  Jumlah liabilitas               1,529,695,611,300   1,977,461,409,048             Total liabilities
Ekuitas                                                                                           Equity
  Ekuitas yang                                                               Equity attributable to
  diatribusikan kepada                                                    equity owners of parent
  pemilik entitas induk                                                                         entity
      Saham biasa                  512,500,000,000     512,500,000,000          Common stocks
      Komponen ekuitas                                                     Other components of
                                    10,777,200,215      10,777,200,215
      lainnya                                                                              equity
      Saldo laba                                                            Retained earnings
      (akumulasi kerugian)                                                               (deficit)
          Saldo laba yang                                                       Appropriated
          telah ditentukan          72,000,000,000      72,000,000,000     retained earnings
          penggunaannya
          Saldo laba yang                                                    Unappropriated
          belum ditentukan         571,428,749,784     489,171,924,518     retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                        Total equity
      diatribusikan kepada                                              attributable to equity
                                  1,166,705,949,999   1,084,449,124,733
      pemilik entitas induk                                                  owners of parent
                                                                                         entity
   Kepentingan                                                           Non-controlling interests
                                    39,177,653,089       35,871,045,318
   non-pengendali
   Jumlah ekuitas                 1,205,883,603,088   1,120,320,170,051                 Total equity
Jumlah liabilitas dan                                                      Total liabilities and equity
                                  2,735,579,214,388   3,097,781,579,099
ekuitas
Page 6
[1321000] Statement of profit or loss and other comprehensive income, OCI
components presented before tax, by function - General Industry

Laporan laba rugi dan penghasilan                          Statement of profit or loss and other
komprehensif lain                                                      comprehensive income
                                        30 June 2023         30 June 2022
Penjualan dan pendapatan                                                                      Sales and revenue
                                     2,770,130,973,287     1,449,395,531,807
usaha
Beban pokok penjualan dan           ( 2,156,091,640,324 ( 1,094,592,687,653           Cost of sales and revenue
pendapatan                                              )                   )
Jumlah laba bruto                        614,039,332,963     354,802,844,154                 Total gross profit
Beban penjualan                       ( 197,490,943,781 ) ( 109,549,656,582 )                   Selling expenses
Beban umum dan administrasi                                                         General and administrative
                                      ( 40,526,501,175 )   ( 36,400,959,808 )
                                                                                                        expenses
Pendapatan keuangan                       2,153,092,329         2,825,718,408                    Finance income
Beban bunga dan keuangan              ( 45,247,237,926 )   ( 36,927,345,531 )        Interest and finance costs
Pendapatan lainnya                        5,147,193,809         1,175,191,578                       Other income
Beban lainnya                         ( 24,678,102,618 )     ( 1,229,160,565 )                   Other expenses
Jumlah laba (rugi) sebelum                                                        Total profit (loss) before tax
                                       313,396,833,601      174,696,631,654
pajak penghasilan
Pendapatan (beban) pajak              ( 68,161,897,709 )   ( 30,882,548,579 )            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                        Total profit (loss) from
                                       245,234,935,892      143,814,083,075
yang dilanjutkan                                                                        continuing operations
Jumlah laba (rugi)                     245,234,935,892      143,814,083,075                  Total profit (loss)
Jumlah pendapatan                                                                  Total other comprehensive
komprehensif lainnya, setelah                          0                    0                 income, after tax
pajak
Jumlah laba rugi komprehensif          245,234,935,892      143,814,083,075      Total comprehensive income
Laba (rugi) yang dapat                                                             Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                          Profit (loss) attributable to
                                       236,006,825,266      140,638,478,709
   diatribusikan ke entitas induk                                                                 parent entity
   Laba (rugi) yang dapat                                                          Profit (loss) attributable to
   diatribusikan ke kepentingan           9,228,110,626        3,175,604,366        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      236,006,825,266      140,638,478,709       attributable to parent entity
   induk
   Laba rugi komprehensif yang                                                     Comprehensive income
   dapat diatribusikan ke                 9,228,110,626        3,175,604,366 attributable to non-controlling
   kepentingan non-pengendali                                                                      interests
Laba (rugi) per saham                                                              Earnings (loss) per share
   Laba per saham dasar                                                         Basic earnings per share
   diatribusikan kepada                                                              attributable to equity
   pemilik entitas induk                                                     owners of the parent entity
       Laba (rugi) per saham                                                  Basic earnings (loss) per
       dasar dari operasi yang                     46.05               27.44      share from continuing
       dilanjutkan                                                                            operations
Page 7
[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
                                                           Komponen transaksi                                                                                    Kepentingan
                                         Saham biasa                                   ditentukan               ditentukan          diatribusikan kepada                                     Ekuitas
                                                             ekuitas lainnya                                                                                    non-pengendali
                                                                                    penggunaannya            penggunaannya              entitas induk
                                                           Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                         Common stocks                                                                                                       Non-controlling interests        Equity
                                                            equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                                         Balance before restatement at beginning of
                                         512,500,000,000      10,777,200,215          72,000,000,000          489,171,924,518        1,084,449,124,733            35,871,045,318         1,120,320,170,051
  kembali                                                                                                                                                                                                                                            period
  Posisi ekuitas, awal periode           512,500,000,000      10,777,200,215          72,000,000,000          489,171,924,518        1,084,449,124,733            35,871,045,318          1,120,320,170,051    Equity position, beginning of the period
  Laba (rugi)                                                                                                 236,006,825,266          236,006,825,266             9,228,110,626            245,234,935,892                                    Profit (loss)
  Distribusi dividen kas                                                                                   ( 153,750,000,000 )      ( 153,750,000,000 )         ( 5,921,502,855 )        ( 159,671,502,855 )               Distributions of cash dividends
  Posisi ekuitas, akhir periode          512,500,000,000      10,777,200,215          72,000,000,000          571,428,749,784        1,166,705,949,999            39,177,653,089          1,205,883,603,088          Equity position, end of the period
Page 8
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                     Statement of changes in equity
                                                                                  Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                           Komponen transaksi                                                                                    Kepentingan
                                         Saham biasa                                   ditentukan               ditentukan          diatribusikan kepada                                     Ekuitas
                                                             ekuitas lainnya                                                                                    non-pengendali
                                                                                    penggunaannya            penggunaannya              entitas induk
                                                           Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                         Common stocks                                                                                                       Non-controlling interests       Equity
                                                            equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                               Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                                        Balance before restatement at beginning of
                                         512,500,000,000      10,753,123,031          72,000,000,000          240,595,638,515          835,848,761,546            26,362,166,210          862,210,927,756
  kembali                                                                                                                                                                                                                                           period
  Posisi ekuitas, awal periode           512,500,000,000      10,753,123,031          72,000,000,000          240,595,638,515          835,848,761,546            26,362,166,210           862,210,927,756    Equity position, beginning of the period
  Laba (rugi)                                                                                                 140,638,478,709          140,638,478,709             3,175,604,366           143,814,083,075                                    Profit (loss)
  Distribusi dividen kas                                                                                    ( 85,573,019,744 )       ( 85,573,019,744 )         ( 2,318,673,508 )        ( 87,891,693,252 )               Distributions of cash dividends
  Posisi ekuitas, akhir periode          512,500,000,000      10,753,123,031          72,000,000,000          295,661,097,480          890,914,220,511            27,219,097,068           918,133,317,579          Equity position, end of the period
Page 9
[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
                                  2,155,225,307,905       989,188,374,637
       pelanggan
   Pembayaran kas dari                                                             Cash payments from
   aktivitas operasi                                                                 operating activities
       Pembayaran kepada                                                    Payments to suppliers for
                               ( 2,001,605,189,086 ( 1,167,080,506,047
       pemasok atas barang dan                                                    goods and services
                                                     )                   )
       jasa
       Pembayaran kas lainnya                                                Other cash payments for
                                 ( 223,824,976,374 ) ( 143,766,278,850 )
       untuk beban operasi                                                         operating activities
   Kas diperoleh dari                                                       Cash generated from (used
                                   ( 70,204,857,555 ) ( 321,658,410,260 )
   (digunakan untuk) operasi                                                               in) operations
   Penerimaan bunga dari                                                          Interests received from
                                        2,153,092,329       2,825,718,408
   aktivitas operasi                                                                   operating activities
   Pembayaran bunga dari                                                    Interests paid from operating
                                   ( 45,247,237,926 )   ( 36,927,345,531 )
   aktivitas operasi                                                                             activities
   Penerimaan pengembalian                                                 Income taxes refunded (paid)
   (pembayaran) pajak                                                            from operating activities
                                   ( 52,010,314,769 )   ( 53,096,177,666 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                 Other cash inflows (outflows)
   kas lainnya dari aktivitas      ( 19,836,857,190 )      ( 118,313,309 )       from operating activities
   operasi
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                 ( 185,146,175,111 ) ( 408,974,528,358 )
   (digunakan untuk) aktivitas                                                       operating activities
   operasi
Arus kas dari aktivitas                                                         Cash flows from investing
investasi                                                                                           activities
   Penerimaan dari penjualan                                                   Proceeds from disposal of
                                          386,486,487         349,780,000
   aset tetap                                                              property, plant and equipment
   Pembayaran untuk perolehan                                                 Payments for acquisition of
                                   ( 18,518,420,820 )   ( 58,883,068,499 )
   aset tetap                                                              property, plant and equipment
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                   ( 18,131,934,333 )   ( 58,533,288,499 )
   (digunakan untuk) aktivitas                                                       investing activities
   investasi
Arus kas dari aktivitas                                                         Cash flows from financing
pendanaan                                                                                           activities
   Penerimaan pinjaman bank       2,064,234,917,617    1,957,413,298,616       Proceeds from bank loans
   Pembayaran pinjaman bank ( 2,038,156,432,957 ( 1,426,208,735,947              Payments of bank loans
                                                     )                   )
   Penerimaan utang                                                             Proceeds from consumer
                                        5,153,156,796       2,031,297,753
   pembiayaan konsumen                                                                 financing payables
   Pembayaran utang                                                               Payments of consumer
                                     ( 1,661,693,638 )     ( 969,631,952 )
   pembiayaan konsumen                                                                 financing payables
   Pembayaran utang pihak                                                     Payments of due to related
                                                        ( 40,500,000,000 )
   berelasi                                                                                        parties
   Pembayaran dividen dari                                                 Dividends paid from financing
                                   ( 24,730,375,711 )
   aktivitas pendanaan                                                                           activities
   Jumlah arus kas bersih                                                           Total net cash flows
Page 10
   yang diperoleh dari                4,839,572,107    491,766,228,470       received from (used in)
   (digunakan untuk) aktivitas                                                   financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                             Total net increase (decrease)
                                 ( 198,438,537,337 )    24,258,411,613
bersih kas dan setara kas                                               in cash and cash equivalents
Kas dan setara kas arus kas,                                           Cash and cash equivalents cash
                                   311,154,898,402      99,823,579,040
awal periode                                                              flows, beginning of the period
Kas dan setara kas arus kas,                                               Cash and cash equivalents
                                   112,716,361,065     124,081,990,653
akhir periode                                                           cash flows, end of the period
Page 11
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 12
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                           Property, plant, and equipment
                                                                                                       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         10,908,120,800                                                                                           10,908,120,800       Land, directly owned Carrying amount, gross
                       Bangunan dan                                                                                                                                                 Building and leasehold
                       fasilitasnya, dimiliki         173,186,078,407                  60,000,000                                                              173,246,078,407       improvement, directly
                       langsung                                                                                                                                                                      owned
                       Mesin dan peralatan,                                                                                                                                                 Machinery and
                       dimiliki langsung              202,581,391,272              4,368,272,553                                     5,704,055,000             212,653,718,825          equipment, directly
                                                                                                                                                                                                     owned
                      Perabot dan peralatan                                                                                                                                            Furniture and office
                      kantor, dimiliki langsung          9,036,388,563               254,135,599                                                                  9,290,524,162         equipment, directly
                                                                                                                                                                                                     owned
                      Kendaraan bermotor,                                                                                                                                            Motor vehicle, directly
                                                        30,479,239,830             7,092,700,468       ( 1,692,890,906 )                                         35,879,049,392
                      dimiliki langsung                                                                                                                                                              owned
                      Dimiliki langsung               426,191,218,872            11,775,108,620        ( 1,692,890,906 )             5,704,055,000             441,977,491,586             Directly owned
                      Lainnya, dalam                                                                                                                                                  Others, assets under
                                                        94,562,151,000             6,743,312,200                                  ( 5,704,055,000 )              95,601,408,200
                      penyelesaian                                                                                                                                                             construction
                      Aset dalam                                                                                                                                                             Assets under
                                                        94,562,151,000             6,743,312,200                                  ( 5,704,055,000 )              95,601,408,200
                      penyelesaian                                                                                                                                                           construction
                      Aset tetap                                                                                                                                                     Property, plant, and
                                                      520,753,369,872            18,518,420,820        ( 1,692,890,906 )                                0      537,578,899,786
                                                                                                                                                                                                equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                   Building and leasehold       Carrying amount,
                     fasilitasnya, dimiliki             47,073,993,506             4,303,739,425                                                                 51,377,732,931      improvement, directly           accumulated
                     langsung                                                                                                                                                                        owned            depreciation
                     Mesin dan peralatan,                                                                                                                                                   Machinery and
                     dimiliki langsung                  68,737,436,666             6,748,639,754                                                                 75,486,076,420         equipment, directly
                                                                                                                                                                                                     owned
                      Perabot dan peralatan                                                                                                                                            Furniture and office
                      kantor, dimiliki langsung          7,942,269,434               353,250,032                                                                  8,295,519,466         equipment, directly
                                                                                                                                                                                                     owned
                      Kendaraan bermotor,                                                                                                                                            Motor vehicle, directly
                                                        18,262,280,657             1,702,714,418       ( 1,612,352,800 )                                         18,352,642,275
                      dimiliki langsung                                                                                                                                                              owned
Page 13
                  Dimiliki langsung   142,015,980,263   13,108,343,629   ( 1,612,352,800 )   153,511,971,092       Directly owned
                  Aset tetap                                                                                   Property, plant, and
                                      142,015,980,263   13,108,343,629   ( 1,612,352,800 )   153,511,971,092
                                                                                                                        equipment
Nilai perolehan   Aset tetap                                                                                   Property, plant, and   Carrying amount
                                      378,737,389,609                                        384,066,928,694
                                                                                                                        equipment
Page 14
[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         10,908,120,800                                                                                           10,908,120,800       Land, directly owned Carrying amount, gross
                       Bangunan dan                                                                                                                                                 Building and leasehold
                       fasilitasnya, dimiliki         165,962,117,853              6,995,960,554                                       228,000,000             173,186,078,407       improvement, directly
                       langsung                                                                                                                                                                      owned
                       Mesin dan peralatan,                                                                                                                                                 Machinery and
                       dimiliki langsung              192,584,349,669              8,999,734,330          ( 430,500,000 )            1,427,807,273             202,581,391,272          equipment, directly
                                                                                                                                                                                                     owned
                      Perabot dan peralatan                                                                                                                                            Furniture and office
                      kantor, dimiliki langsung          8,709,595,895               326,792,668                                                                  9,036,388,563         equipment, directly
                                                                                                                                                                                                     owned
                      Kendaraan bermotor,                                                                                                                                            Motor vehicle, directly
                                                        25,861,789,182             5,333,225,433          ( 715,774,785 )                                        30,479,239,830
                      dimiliki langsung                                                                                                                                                              owned
                      Dimiliki langsung               404,025,973,399            21,655,712,985        ( 1,146,274,785 )             1,655,807,273             426,191,218,872             Directly owned
                      Lainnya, dalam                                                                                                                                                  Others, assets under
                                                        23,926,423,273           72,291,535,000                                   ( 1,655,807,273 )              94,562,151,000
                      penyelesaian                                                                                                                                                             construction
                      Aset dalam                                                                                                                                                             Assets under
                                                        23,926,423,273           72,291,535,000                                   ( 1,655,807,273 )              94,562,151,000
                      penyelesaian                                                                                                                                                           construction
                      Aset tetap                                                                                                                                                     Property, plant, and
                                                      427,952,396,672            93,947,247,985        ( 1,146,274,785 )                                0      520,753,369,872
                                                                                                                                                                                                equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                   Building and leasehold       Carrying amount,
                     fasilitasnya, dimiliki             38,704,813,321             8,369,180,185                                                                 47,073,993,506      improvement, directly           accumulated
                     langsung                                                                                                                                                                        owned            depreciation
                     Mesin dan peralatan,                                                                                                                                                   Machinery and
                     dimiliki langsung                  56,065,167,488           12,809,042,616           ( 136,773,438 )                                        68,737,436,666         equipment, directly
                                                                                                                                                                                                     owned
                      Perabot dan peralatan                                                                                                                                            Furniture and office
                      kantor, dimiliki langsung          7,267,803,797               674,465,637                                                                  7,942,269,434         equipment, directly
                                                                                                                                                                                                     owned
                      Kendaraan bermotor,                                                                                                                                            Motor vehicle, directly
                                                        16,389,836,343             2,588,219,099          ( 715,774,785 )                                        18,262,280,657
                      dimiliki langsung                                                                                                                                                              owned
Page 15
                  Dimiliki langsung   118,427,620,949   24,440,907,537   ( 852,548,223 )   142,015,980,263       Directly owned
                  Aset tetap                                                                                 Property, plant, and
                                      118,427,620,949   24,440,907,537   ( 852,548,223 )   142,015,980,263
                                                                                                                      equipment
Nilai perolehan   Aset tetap                                                                                 Property, plant, and   Carrying amount
                                      309,524,775,723                                      378,737,389,609
                                                                                                                      equipment
Page 16
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 17
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 18
[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   Urea sektor                                                    Product revenue 1
                                        2,770,130,973,287    1,449,395,531,807
produk 1          industri
Pendapatan dari                                                                  Product revenue
                                        2,770,130,973,287    1,449,395,531,807
produk
Tipe pendapatan                         2,770,130,973,287    1,449,395,531,807    Type of revenue
Page 19
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang                                                                                                                                  Trade receivables by currency

                                                        30 June 2023                                                     31 December 2022

                                                        Penyisihan penurunan                                                   Penyisihan penurunan
                              Piutang usaha, kotor                               Piutang usaha       Piutang usaha, kotor                               Piutang usaha
                                                         nilai piutang usaha                                                    nilai 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           1,073,639,185,589                                                       575,648,104,091                                                              IDR     Third party
                 Mata uang     1,073,639,185,589         ( 23,482,552,468 )     1,050,156,633,121      575,648,104,091          ( 13,212,451,237 )     562,435,652,854         Currency
Pihak berelasi   IDR              43,198,474,497                                                        38,564,446,417                                                              IDR   Related party
                 Mata uang        43,198,474,497                                  43,198,474,497        38,564,446,417                                   38,564,446,417        Currency
Page 20
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry
Page 21
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry

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

                                                                         30 June 2023                                                      31 December 2022

                                                                                     Penyisihan                                                      Penyisihan
                                    Nama pihak,
                                                       Piutang usaha, 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
                                                      Trade receivables, gross      impairment of                     Trade receivables, gross   impairment of trade     Trade receivables
                                  trade receivables                                                    receivables
                                                                                  trade receivables                                                  receivables
Pihak ketiga     Pihak 1         PT Kayan                                                                                                                                                         Rank 1,      Third party
                                                                              0                                           34,413,330,000
                                 Plantation                                                                                                                                                   counterparty
                 Pihak 2         PT Indograha                                                                                                                                                     Rank 2,
                                                               139,683,957                                                27,216,413,010
                                 Nusasarana                                                                                                                                                   counterparty
                 Pihak 3         PT Perkebunan                                                                                                                                                    Rank 3,
                                                           11,911,728,521                                                 26,284,497,558
                                 Nusantara VI                                                                                                                                                 counterparty
                 Pihak 4         PT Sawit                                                                                                                                                         Rank 4,
                                 Sukses                    55,642,787,625                                                 25,856,057,616                                                      counterparty
                                 Sejahtera
                 Pihak 5         PT Hasnur                                                                                                                                                        Rank 5,
                                                           22,632,527,040                                                 23,479,396,833
                                 Sawit Jaya                                                                                                                                                   counterparty
                 Pihak 6         PT Golden                                                                                                                                                        Rank 6,
                                 Blossom                   73,723,975,000                                                 22,292,106,274                                                      counterparty
                                 Sumatra
                 Pihak 7         PT Nusantara                                                                                                                                                     Rank 7,
                                                           27,720,769,952                                                 20,739,581,032
                                 Sawit Persada                                                                                                                                                counterparty
                 Pihak 8         PT Merbaujaya                                                                                                                                                    Rank 8,
                                                           37,933,117,624                                                 17,313,459,210
                                 Indah Raya                                                                                                                                                   counterparty
                 Pihak 9         PT Sawit Kaltim                                                                                                                                                  Rank 9,
                                                           17,994,129,192                                                 16,104,033,846
                                 Lestari                                                                                                                                                      counterparty
                 Pihak 10        PT Karya                                                                                                                                                        Rank 10,
                                                                              0                                           14,894,434,490
                                 Tanah Subur                                                                                                                                                  counterparty
                 Pihak lainnya                                                                                                                                                                    Others,
                                                          825,940,466,678                                                347,054,794,222
                                                                                                                                                                                              counterparty
                 Rincian pihak                                                                                                                                                                     List of
                                                       1,073,639,185,589                                                 575,648,104,091 ( 13,212,451,237 )              562,435,652,854
                                                                                                                                                                                             counterparty
Pihak berelasi   Pihak 1         PT Saraswanti                                                                                                                                                    Rank 1,    Related party
                                                           30,361,937,925                                                 24,985,946,550
                                 Sawit Makmur                                                                                                                                                 counterparty
Page 22
Pihak 2         PT Saraswanti      9,018,750,000    9,615,375,000                         Rank 2,
                Agro Estate                                                           counterparty
Pihak 3         PT Saraswanti                                                             Rank 3,
                                   1,256,896,400    1,226,596,400
                Paper Indah                                                           counterparty
Pihak 4         PT Keza Lintas                                                            Rank 4,
                                   1,013,697,715    1,013,697,715
                Buana                                                                 counterparty
Pihak 5         PT Anugerah                                                               Rank 5,
                                    825,722,517     1,005,148,312
                Dolomit Lestari                                                       counterparty
Pihak 6         PT Meta Agro                                                              Rank 6,
                                    689,310,000      689,310,000
                Lestari                                                               counterparty
Pihak 7         PT Saraswanti                                                             Rank 7,
                Anugerah             18,372,440       18,372,440                      counterparty
                Mentari
Pihak 8         PT Nusatrans                                                              Rank 8,
                Anugerah             10,000,000       10,000,000                      counterparty
                Makmur
Pihak 9         PT Saraswanti                                                             Rank 9,
                Pupuk                  3,787,500               0                      counterparty
                Indonesia
Rincian pihak                                                                              List of
                                  43,198,474,497   38,564,446,417   38,564,446,417
                                                                                     counterparty
Page 23
[1620400] Notes to the financial statements - Trade receivables, by domestic or international - General Industry
Page 24
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry
Page 25
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 26
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                            Notes for inventories
                            30 June 2023      31 December 2022
     Barang jadi            534,919,521,285    768,552,539,195             Finished goods
     Bahan baku dan bahan                                         Raw and indirect material
                            411,122,580,911    836,418,312,237
     pembantu
     Persediaan, kotor      946,042,102,196   1,604,970,851,432        Inventories, gross
     Persediaan             946,042,102,196   1,604,970,851,432               Inventories
     Persediaan lancar      946,042,102,196   1,604,970,851,432         Current inventories
Page 27
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 28
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Page 29
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Page 30
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry
Page 31
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 32
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                      Cost of good sold
                                30 June 2023        30 June 2022
Persediaan bahan baku awal      836,418,312,237     305,065,872,285         Beginning raw inventory
Pembelian bahan baku          1,424,740,553,091   1,096,967,269,668        Purchased raw inventory
Persediaan bahan baku akhir     411,122,580,911     191,765,914,175            Ending raw inventory
Bahan baku yang digunakan     1,850,036,284,417   1,210,200,198,635            Raw inventory used
Upah, tenaga kerja langsung      37,564,955,048      28,981,053,478          Wages and direct labor
Depresiasi                       11,052,379,179      10,418,910,424                     Depreciation
Biaya pabrikasi lainya           23,805,003,770      42,668,822,332  Other manufacturing overhead
Jumlah biaya produksi         1,922,458,622,414   1,292,268,984,869          Total production cost
Harga pokok produksi          1,922,458,622,414   1,292,268,984,869  Cost of goods manufactured
Barang jadi awal                768,552,539,195     453,450,912,773 Beginning finish goods inventory
Barang jadi akhir               534,919,521,285     651,194,239,136   Ending finish goods inventory
Beban pokok penjualan dan                                               Cost of sales and revenue
                              2,156,091,640,324   1,094,592,687,653
pendapatan
Page 33
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 34
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 35
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 36
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 37
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

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

                                                     30 June 2023                                  31 December 2022

                                        Utang bank jangka                                  Utang bank jangka
                                       pendek, nilai dalam     Utang bank jangka pendek   pendek, nilai dalam     Utang bank jangka 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 Mandiri (Persero) Tbk IDR                                       804,042,097,351                                    784,886,230,831                IDR Bank Mandiri (Persero) Tbk
                           Mata uang                                 804,042,097,351                                    784,886,230,831           Currency
Kreditur nama bank         Mata uang                                 804,042,097,351                                    784,886,230,831           Currency       Creditor bank name
Page 38
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 39
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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