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Financial statement Text extracted IPPE

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Page 1
Nomor Surat                       37/IPP-E/C.01.07/2023
Nama Emiten                       PT Indo Pureco Pratama Tbk
Kode Emiten                       IPPE
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 Agrindo     Perkebunan        Subang                        Belum             133.497.583     RIBUAN           IDR      99.99
      Lestari Jaya                                                 Beroperasi




 Dokumen ini merupakan dokumen resmi PT Indo Pureco Pratama Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                      PT Indo Pureco Pratama Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information

Informasi umum                                                                    General information
                                                 30 June 2023
Nama entitas                         PT Indo Pureco Pratama 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                           IPPE                                                          Entity code
Nomor identifikasi entitas             AB069                                       Entity identification number
Industri utama entitas                 Umum / General                                       Entity main industry
Standar akutansi yang dipilih          PSAK                                    Selected accounting standards
Sektor                                 D. Consumer Non-Cyclicals                                           Sector
Subsektor                              D2. Food & Beverage                                             Subsector
Industri                               D23. Agricultural Products                                        Industry
Subindustri                            D232. Plantations & Crops                                    Subindustry
Informasi pemegang saham                                                   Controlling shareholder information
                                       Indonesian Government
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 tunggal / Single entity      of an individual entity or a group of
entitas                                                                                                   entities
Periode penyampaian laporan                                                      Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                            submissions
Tanggal awal periode berjalan          January 01, 2023                                Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                    Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                     Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                   Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                      Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                  Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                       Description of presentation currency
Kurs konversi pada tanggal pelaporan                                        Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                      presentation currency is other than
                                                                                                           rupiah
Pembulatan yang digunakan dalam                                             Level of rounding used in financial
penyajian jumlah dalam laporan      Ribuan / In Thousand                                              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
                                                                                                         partner
Page 3
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
                                        1,562,627          3,204,171
                                                                                      equivalents
      Piutang usaha                                                         Trade receivables
         Piutang usaha pihak                                         Trade receivables third
                                        8,088,739          1,541,186
         ketiga                                                                        parties
      Persediaan lancar                                                   Current inventories
         Persediaan lancar              6,552,340          2,839,794   Current inventories
      Uang muka lancar                                                      Current advances
         Uang muka lancar atas                                         Current advances on
         pembelian aset tetap          37,499,448         37,499,448 purchase of property,
                                                                       plant and equipment
          Uang muka lancar                                                     Other current
                                       54,900,552         59,900,552
          lainnya                                                                   advances
     Jumlah aset lancar              108,603,706         104,985,151      Total current assets
   Aset tidak lancar                                                           Non-current assets
     Aset pajak tangguhan                  49,871             49,871        Deferred tax assets
     Aset tetap                                                            Property, plant, and
                                     186,606,108         185,549,108
                                                                                       equipment
       Jumlah aset tidak lancar      186,655,979         185,598,979 Total non-current assets
   Jumlah aset                       295,259,685         290,584,130                    Total assets
Liabilitas dan ekuitas                                                           Liabilities and equity
   Liabilitas                                                                              Liabilities
       Liabilitas jangka pendek                                              Current liabilities
          Utang usaha                                                      Trade payables
              Utang usaha pihak                                          Trade payables
                                          245,602            201,466
              ketiga                                                         third parties
          Utang pajak                   9,715,120          7,721,877          Taxes payable
          Jumlah liabilitas                                                    Total current
                                        9,960,722          7,923,343
          jangka pendek                                                             liabilities
       Liabilitas jangka                                                Non-current liabilities
       panjang
          Kewajiban imbalan                                                         Long-term
          pasca kerja jangka              204,683             204,682        post-employment
          panjang                                                           benefit obligations
          Jumlah liabilitas                                                Total non-current
                                          204,683             204,682
          jangka panjang                                                             liabilities
       Jumlah liabilitas               10,165,405           8,128,025             Total liabilities
   Ekuitas                                                                                      Equity
       Ekuitas yang                                                        Equity attributable to
       diatribusikan kepada                                             equity owners of parent
       pemilik entitas induk                                                                  entity
          Saham biasa                230,000,000         230,000,000          Common stocks
          Tambahan modal                                                     Additional paid-in
                                       44,520,519          44,520,519
          disetor                                                                        capital
          Saldo laba                                                      Retained earnings
          (akumulasi kerugian)                                                         (deficit)
              Saldo laba yang                                              Unappropriated
              belum ditentukan                                           retained earnings
                                       10,572,762           7,934,587
Page 5
         penggunaannya
      Jumlah ekuitas yang                                        Total equity
      diatribusikan kepada                              attributable to equity
                              285,093,281   282,455,106
      pemilik entitas induk                                  owners of parent
                                                                         entity
   Kepentingan                                           Non-controlling interests
                                     999            999
   non-pengendali
   Jumlah ekuitas             285,094,280   282,456,105                 Total equity
Jumlah liabilitas dan                                      Total liabilities and equity
                              295,259,685   290,584,130
ekuitas
Page 6
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                        Statement of profit or loss and other
komprehensif lain                                                    comprehensive income
                                      30 June 2023        30 June 2022
Penjualan dan pendapatan                                                                    Sales and revenue
                                           25,933,032          25,666,542
usaha
Beban pokok penjualan dan                                                           Cost of sales and revenue
                                        ( 19,605,441 )      ( 18,501,567 )
pendapatan
Jumlah laba bruto                           6,327,591           7,164,975                   Total gross profit
Beban umum dan administrasi                                                        General and administrative
                                         ( 2,919,477 )       ( 3,980,866 )
                                                                                                      expenses
Pendapatan lainnya                          ( 25,840 )             50,916                         Other income
Jumlah laba (rugi) sebelum                                                       Total profit (loss) before tax
                                           3,382,274            3,235,025
pajak penghasilan
Pendapatan (beban) pajak                  ( 744,100 )          ( 711,705 )              Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                        Total profit (loss) from
                                           2,638,174            2,523,320
yang dilanjutkan                                                                       continuing operations
Jumlah laba (rugi)                         2,638,174            2,523,320                   Total profit (loss)
Jumlah laba rugi komprehensif              2,638,174            2,523,320       Total comprehensive income
Laba (rugi) yang dapat                                                            Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                         Profit (loss) attributable to
                                           2,638,174            2,523,320
   diatribusikan ke entitas induk                                                                parent entity
Laba rugi komprehensif yang                                                            Comprehensive income
dapat diatribusikan                                                                               attributable to
   Laba rugi komprehensif yang                                                       Comprehensive income
   dapat diatribusikan ke entitas          2,638,174            2,523,320        attributable to parent entity
   induk
Laba (rugi) per saham                                                               Earnings (loss) per share
   Laba per saham dasar                                                          Basic earnings per share
   diatribusikan kepada                                                               attributable to equity
   pemilik entitas induk                                                       owners of the parent entity
       Laba (rugi) per saham                                                   Basic earnings (loss) per
       dasar dari operasi yang    0.671501750348675                      0.55      share from continuing
       dilanjutkan                                                                             operations
   Laba (rugi) per saham                                                       Diluted earnings (loss) per
   dilusian                                                                                            share
       Laba (rugi) per saham                                                  Diluted earnings (loss) per
       dilusian dari operasi yang 0.671501750348675                      0.55      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
                                                                                                Cadangan pengukuran      Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal                                                                                            Kepentingan
                                                 Saham biasa                                       kembali program             ditentukan          diatribusikan kepada                                 Ekuitas
                                                                          disetor                                                                                              non-pengendali
                                                                                                     imbalan pasti          penggunaannya              entitas induk
                                                                                                       Reserve of
                                                                                                                         Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital     remeasurements of                                                         Non-controlling interests   Equity
                                                                                                                               earnings               parent entity
                                                                                                 defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                         Equity position
  Saldo awal periode sebelum penyajian kembali       230,000,000              44,520,519                                            7,934,588              282,455,107                          999     282,456,106 Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                       230,000,000              44,520,519                             0              7,934,588              282,455,107                          999     282,456,106       Equity position, beginning of the period
  Laba (rugi)                                                                                                                       2,638,174                2,638,174                                    2,638,174                                      Profit (loss)
  Posisi ekuitas, akhir periode                      230,000,000              44,520,519                             0             10,572,762              285,093,281                          999     285,094,280              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 belum      Ekuitas yang dapat
                                                                  Tambahan modal                                                              Kepentingan
                                                 Saham biasa                                 ditentukan          diatribusikan kepada                                 Ekuitas
                                                                      disetor                                                                non-pengendali
                                                                                          penggunaannya              entitas induk
                                                                  Additional paid-in   Unappropriated retained   Equity attributable to
                                                 Common stocks                                                                            Non-controlling interests   Equity
                                                                       capital                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                   Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                      Balance before restatement at beginning of
                                                    230,000,000         44,520,519                4,401,578             278,922,097                           999     278,923,096
                                                                                                                                                                                                                         period
  Posisi ekuitas, awal periode                      230,000,000         44,520,519                4,401,578             278,922,097                           999     278,923,096   Equity position, beginning of the period
  Laba (rugi)                                                                                     2,523,320               2,523,320                                     2,523,320                                  Profit (loss)
  Posisi ekuitas, akhir periode                     230,000,000         44,520,519                6,924,898             281,445,417                           999     281,446,416         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
                                       19,385,479         23,733,040
      pelanggan
   Pembayaran kas dari                                                     Cash payments from
   aktivitas operasi                                                        operating activities
      Pembayaran kepada                                               Payments to suppliers for
      pemasok atas barang dan       ( 17,510,643 )     ( 18,106,711 )     goods and services
      jasa
      Pembayaran gaji dan                                             Payments for salaries and
                                     ( 2,193,400 )      ( 1,351,392 )
      tunjangan                                                                      allowances
      Pembayaran kas lainnya                                           Other cash payments for
                                          459,798       ( 3,067,348 )
      untuk beban operasi                                                    operating activities
   Jumlah arus kas bersih                                                    Total net cash flows
   yang diperoleh dari                                                    received from (used in)
                                          141,235          1,207,589
   (digunakan untuk) aktivitas                                                operating activities
   operasi
Arus kas dari aktivitas                                                    Cash flows from investing
investasi                                                                                     activities
   Pembayaran untuk perolehan                                            Payments for acquisition of
                                     ( 1,782,779 )        ( 574,787 )
   aset tetap                                                         property, plant and equipment
   Penerimaan (pengeluaran)                                            Other cash inflows (outflows)
   kas lainnya dari aktivitas                          ( 21,000,000 )       from investing activities
   investasi
   Jumlah arus kas bersih                                                     Total net cash flows
   yang diperoleh dari                                                     received from (used in)
                                     ( 1,782,779 )     ( 21,574,787 )
   (digunakan untuk) aktivitas                                                 investing activities
   investasi
Jumlah kenaikan (penurunan)                                           Total net increase (decrease)
                                     ( 1,641,544 )     ( 20,367,198 )
bersih kas dan setara kas                                             in cash and cash equivalents
Kas dan setara kas arus kas,                                         Cash and cash equivalents cash
                                        3,204,171         21,439,724
awal periode                                                            flows, beginning of the period
Kas dan setara kas arus kas,                                             Cash and cash equivalents
                                        1,562,627          1,072,526
akhir periode                                                         cash flows, end of the period
Page 10
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 11
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                                           Property, plant, and equipment
                                                                                                                  Penjabaran
                                             Aset tetap, awal      Penambahan aset        Reklasifikasi aset        laporan          Entitas anak         Revaluasi aset     Aset tetap, akhir
                                                periode                 tetap                   tetap            keuangan aset      baru aset tetap           tetap              periode
                                                                                                                      tetap
                                                                                                                   Translation
                                            Property, plant, and       Addition in        Reclassifications of                      New subsidiaries      Revaluation of     Property, plant,
                                                                                                                  adjustment in
                                                equipment,         property, plant, and   property, plant, and                      in property, plant,   property, plant,   and equipment,
                                                                                                                 property, plant,
                                             beginning period          equipment              equipment                               and equipment       and equipment        end period
                                                                                                                 and equipment
Nilai perolehan,   Tanah, dimiliki                                                                                                                                                                      Land, directly owned     Carrying amount,
                                                158,552,338                                                                                                                     158,552,338
kotor              langsung                                                                                                                                                                                                                 gross
                   Bangunan dan                                                                                                                                                                       Building and leasehold
                   fasilitasnya, dimiliki         20,304,368                         1                                                                                           20,304,369            improvement, directly
                   langsung                                                                                                                                                                                              owned
                   Mesin dan peralatan,                                                                                                                                                                        Machinery and
                   dimiliki langsung               3,740,170              1,018,464                                                                                                4,758,634              equipment, directly
                                                                                                                                                                                                                         owned
                   Alat berat, dimiliki                                                                                                                                                                    Heavy equipment,
                                                                                                                                                                                                 0
                   langsung                                                                                                                                                                                     directly owned
                   Alat pengangkutan,                                                                                                                                                                           Transportation
                   dimiliki langsung                                                                                                                                                             0        equipment, directly
                                                                                                                                                                                                                         owned
                   Perabot dan peralatan                                                                                                                                                                  Furniture and office
                   kantor, dimiliki                   508,783                 35,094                                                                                                 543,877              equipment, directly
                   langsung                                                                                                                                                                                              owned
                   Kendaraan bermotor,                                                                                                                                                                 Motor vehicle, directly
                                                   1,422,100                                                                                                                       1,422,100
                   dimiliki langsung                                                                                                                                                                                     owned
                   Pesawat, dimiliki                                                                                                                                                                  Aircraft, directly owned
                                                                                                                                                                                                 0
                   langsung
                   Kapal, dimiliki                                                                                                                                                                   Vessels, directly owned
                                                                                                                                                                                                 0
                   langsung
                   Menara                                                                                                                                                                                BTS Tower, directly
                   telekomunikasi,                                                                                                                                                               0                  owned
                   dimiliki langsung
                   Jaringan Fiber Optik,                                                                                                                                                                Fiber Optic Network,
                                                                                                                                                                                                 0
                   dimiliki langsung                                                                                                                                                                          directly owned
                   Infrastruktur                                                                                                                                                                         Telecommunication
Page 12
Telekomunikasi,                                                            0    Infrastructure, directly
dimiliki langsung                                                                                owned
Peralatan Teknikal,                                                             Technical Equipment,
                                                                           0
dimiliki langsung                                                                       directly owned
Lainnya, dimiliki                                                               Others, directly owned
                                                                           0
langsung
Dimiliki langsung       184,527,759   1,053,559   0   0   0   0   185,581,318        Directly owned
Mesin, aset hak guna                                                          Machinery, right of use
                                                                           0
                                                                                                assets
Alat pengangkutan,                                                                    Transportation
aset hak guna                                                              0 equipment, right of use
                                                                                                assets
Alat berat, aset hak                                                          Heavy equipment, right
                                                                           0
guna                                                                                    of use assets
Bangunan, aset hak                                                              Building, right of use
                                                                           0
guna                                                                                            assets
Perabot dan peralatan                                                            Furniture and office
kantor, aset hak guna                                                      0 equipment, rights of use
                                                                                                assets
Kendaraan bermotor,                                                           Motor vehicle, rights of
                                                                           0
aset hak guna                                                                               use assets
Pesawat, aset hak                                                                Aircraft, right of use
                                                                           0
guna                                                                                            assets
Kapal, aset hak guna                                                            Vessels, right of use
                                                                           0
                                                                                                assets
Menara                                                                       BTS Tower, right of use
telekomunikasi, aset                                                       0                    assets
hak guna
Jaringan Fiber Optik,                                                            Fiber Optic Network,
                                                                           0
aset hak guna                                                                       right of use assets
Infrastruktur                                                                     Telecommunication
Telekomunikasi, aset                                                       0    Infrastructure, right of
hak guna                                                                                     use assets
Peralatan Teknikal,                                                             Technical Equipment,
                                                                           0
aset hak guna                                                                       right of use assets
Lainnya, aset hak                                                                  Others, right of use
                                                                           0
guna                                                                                             assets
Aset hak guna                    0           0                             0     Right of use assets
Bangunan, dalam                                                                 Building, assets under
                          5,408,449    792,236                      6,200,685
penyelesaian                                                                               construction
Mesin dan alat berat,                                                           Machinery and heavy
dalam penyelesaian                                                         0        equipment, assets
Page 13
                                                                                  under construction
             Menara                                                               BTS Tower, assets
             telekomunikasi, dalam                                       0        under construction
             penyelesaian
             Jaringan Fiber Optik,                                              Fiber Optic Network,
             dalam penyelesaian                                          0              assets under
                                                                                         construction
             Infrastruktur                                                       Telecommunication
             Telekomunikasi,                                             0     Infrastructure, assets
             dalam penyelesaian                                                   under construction
             Peralatan Teknikal,                                               Technical Equipment,
             dalam penyelesaian                                          0              assets under
                                                                                         construction
             Lainnya, dalam                                                     Others, assets under
                                                                         0
             penyelesaian                                                                construction
             Aset dalam                                                                Assets under
                                        5,408,449    792,236      6,200,685
             penyelesaian                                                              construction
             Aset tetap                                                        Property, plant, and
                                      189,936,208   1,845,795   191,782,003
                                                                                          equipment
Akumulasi    Tanah, dimiliki                                                    Land, directly owned     Carrying amount,
                                                                         0
depresiasi   langsung                                                                                        accumulated
             Bangunan dan                                                     Building and leasehold          depreciation
             fasilitasnya, dimiliki     2,767,173    501,129      3,268,302    improvement, directly
             langsung                                                                            owned
             Mesin dan peralatan,                                                      Machinery and
             dimiliki langsung          1,400,065    217,535      1,617,600       equipment, directly
                                                                                                 owned
             Alat berat, dimiliki                                                  Heavy equipment,
                                                                         0
             langsung                                                                   directly owned
             Alat pengangkutan,                                                         Transportation
             dimiliki langsung                                           0        equipment, directly
                                                                                                 owned
             Perabot dan peralatan                                                Furniture and office
             kantor, dimiliki            184,561      62,837       247,398        equipment, directly
             langsung                                                                            owned
             Kendaraan bermotor,                                               Motor vehicle, directly
                                          35,301       7,294        42,595
             dimiliki langsung                                                                   owned
             Pesawat, dimiliki                                                Aircraft, directly owned
                                                                         0
             langsung
             Kapal, dimiliki                                                  Vessels, directly owned
                                                                         0
             langsung
             Menara                                                              BTS Tower, directly
Page 14
telekomunikasi,                                      0                    owned
dimiliki langsung
Jaringan Fiber Optik,                                      Fiber Optic Network,
                                                     0
dimiliki langsung                                                 directly owned
Infrastruktur                                               Telecommunication
Telekomunikasi,                                      0    Infrastructure, directly
dimiliki langsung                                                          owned
Peralatan Teknikal,                                       Technical Equipment,
                                                     0
dimiliki langsung                                                 directly owned
Lainnya, dimiliki                                         Others, directly owned
                                                     0
langsung
Dimiliki langsung       4,387,100   788,795   5,175,895        Directly owned
Mesin, aset hak guna                                    Machinery, right of use
                                                     0
                                                                          assets
Alat pengangkutan,                                              Transportation
aset hak guna                                        0 equipment, right of use
                                                                          assets
Alat berat, aset hak                                    Heavy equipment, right
                                                     0
guna                                                              of use assets
Bangunan, aset hak                                        Building, right of use
                                                     0
guna                                                                      assets
Perabot dan peralatan                                      Furniture and office
kantor, aset hak guna                                0 equipment, rights of use
                                                                          assets
Kendaraan bermotor,                                     Motor vehicle, rights of
                                                     0
aset hak guna                                                         use assets
Pesawat, aset hak                                          Aircraft, right of use
                                                     0
guna                                                                      assets
Kapal, aset hak guna                                      Vessels, right of use
                                                     0
                                                                          assets
Menara                                                 BTS Tower, right of use
telekomunikasi, aset                                 0                    assets
hak guna
Jaringan Fiber Optik,                                      Fiber Optic Network,
                                                     0
aset hak guna                                                 right of use assets
Infrastruktur                                               Telecommunication
Telekomunikasi, aset                                 0    Infrastructure, right of
hak guna                                                               use assets
Peralatan Teknikal,                                       Technical Equipment,
                                                     0
aset hak guna                                                 right of use assets
Lainnya, aset hak                                            Others, right of use
                                                     0
guna                                                                       assets
Page 15
                  Aset hak guna                    0         0             0     Right of use assets
                  Bangunan, dalam                                               Building, assets under
                                                                           0
                  penyelesaian                                                             construction
                  Mesin dan alat berat,                                         Machinery and heavy
                  dalam penyelesaian                                       0        equipment, assets
                                                                                    under construction
                  Menara                                                           BTS Tower, assets
                  telekomunikasi, dalam                                    0        under construction
                  penyelesaian
                  Jaringan Fiber Optik,                                          Fiber Optic Network,
                  dalam penyelesaian                                       0             assets under
                                                                                          construction
                  Infrastruktur                                                   Telecommunication
                  Telekomunikasi,                                          0    Infrastructure, assets
                  dalam penyelesaian                                               under construction
                  Peralatan Teknikal,                                           Technical Equipment,
                  dalam penyelesaian                                       0             assets under
                                                                                          construction
                  Lainnya, dalam                                                 Others, assets under
                                                                           0
                  penyelesaian                                                            construction
                  Aset dalam                                                            Assets under
                                                   0         0             0
                  penyelesaian                                                          construction
                  Aset tetap                                                    Property, plant, and
                                            4,387,100   788,795     5,175,895
                                                                                           equipment
Nilai perolehan   Aset tetap                                                    Property, plant, and      Carrying amount
                                          185,549,108             186,606,108
                                                                                           equipment
Page 16
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                      Property, plant, and equipment
                                                       Aset tetap, awal      Penambahan aset                                   Penjabaran laporan        Aset tetap, akhir
                                                                                                     Reklasifikasi aset tetap
                                                           periode                tetap                                       keuangan aset tetap            periode
                                                      Property, plant, and                             Reclassifications of   Translation adjustment
                                                                             Addition in property,                                                     Property, plant, and
                                                     equipment, beginning                              property, plant, and   in property, plant, and
                                                                             plant, and equipment                                                     equipment, end period
                                                            period                                         equipment                equipment
Nilai perolehan, kotor   Tanah, dimiliki langsung           157,496,192               1,056,146                                                             158,552,338         Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                         Building and leasehold
                         fasilitasnya, dimiliki              20,045,130                          0                259,238                                     20,304,368       improvement, directly
                         langsung                                                                                                                                                              owned
                         Mesin dan peralatan,                                                                                                                                         Machinery and
                         dimiliki langsung                     3,334,467                 405,703                                                               3,740,170          equipment, directly
                                                                                                                                                                                               owned
                         Perabot dan peralatan                                                                                                                                   Furniture and office
                         kantor, dimiliki langsung               241,850                 266,933                                                                 508,783          equipment, directly
                                                                                                                                                                                               owned
                         Kendaraan bermotor,                                                                                                                                   Motor vehicle, directly
                                                                   90,000             1,332,100                                                                1,422,100
                         dimiliki langsung                                                                                                                                                     owned
                         Dimiliki langsung                  181,207,639               3,060,882                   259,238                                   184,527,759              Directly owned
                         Aset hak guna                                0                       0                         0                                             0         Right of use assets
                         Bangunan, dalam                                                                                                                                      Building, assets under
                                                                 358,895              5,308,792                ( 259,238 )                                     5,408,449
                         penyelesaian                                                                                                                                                    construction
                         Aset dalam                                                                                                                                                    Assets under
                                                                 358,895              5,308,792                ( 259,238 )                       0             5,408,449
                         penyelesaian                                                                                                                                                  construction
                         Aset tetap                                                                                                                                            Property, plant, and
                                                            181,566,534               8,369,674                           0                      0          189,936,208
                                                                                                                                                                                          equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                         Building and leasehold       Carrying amount,
                         fasilitasnya, dimiliki                1,764,917              1,002,256                                                                2,767,173       improvement, directly           accumulated
                         langsung                                                                                                                                                              owned            depreciation
                         Mesin dan peralatan,                                                                                                                                         Machinery and
                         dimiliki langsung                       977,226                 422,839                                                               1,400,065          equipment, directly
                                                                                                                                                                                               owned
                         Alat pengangkutan,                                                                                                                                           Transportation
                         dimiliki langsung                                                                                                                       184,561          equipment, directly
                                                                                                                                                                                               owned
                         Perabot dan peralatan                                                                                                                                   Furniture and office
Page 17
                  kantor, dimiliki langsung       83,245     101,316                        equipment, directly
                                                                                                         owned
                  Kendaraan bermotor,                                                     Motor vehicle, directly
                                                  10,313      24,988            35,301
                  dimiliki langsung                                                                      owned
                  Dimiliki langsung             2,835,701   1,551,399   0     4,387,100        Directly owned
                  Aset hak guna                         0           0   0             0    Right of use assets
                  Aset dalam                                                                     Assets under
                                                       0           0    0            0
                  penyelesaian                                                                    construction
                  Aset tetap                                                              Property, plant, and
                                                2,835,701   1,551,399   0     4,387,100
                                                                                                    equipment
Nilai perolehan   Aset tetap                                                              Property, plant, and      Carrying amount
                                              178,730,833                   185,549,108
                                                                                                    equipment
Page 18
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 19
[1630000] Notes to the financial statements - Inventories - General Industry
Page 20
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 21
[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          1,711,771           352,301         Beginning raw inventory
Pembelian bahan baku               21,008,618        19,820,413        Purchased raw inventory
Persediaan bahan baku akhir         3,099,610         4,064,971            Ending raw inventory
Bahan baku yang digunakan          19,620,779        16,107,743            Raw inventory used
Upah, tenaga kerja langsung           825,604           200,298          Wages and direct labor
Depresiasi                            718,662           709,938                      Depreciation
Beban utilitas                        590,570           585,406                 Utilities expense
Biaya pabrikasi lainya                174,533            27,856  Other manufacturing overhead
Jumlah biaya produksi              21,930,148        17,631,241          Total production cost
Barang setengah jadi awal                   0                 0         Beginning wip inventory
Barang setengah jadi akhir                  0                 0             Ending wip inventory
Harga pokok produksi               21,930,148        17,631,241  Cost of goods manufactured
Barang jadi awal                    1,128,023         4,609,552 Beginning finish goods inventory
Barang jadi akhir                   3,452,730         3,739,226   Ending finish goods inventory
Beban pokok penjualan dan                                           Cost of sales and revenue
                                   19,605,441        18,501,567
pendapatan
Page 22
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 23
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 24
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 25
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 26
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 27
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 28
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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