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Financial statement Text extracted ZYRX

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Page 1
Nomor Surat                      04.040/CRS-ZMB/VII/23
Nama Emiten                      PT Zyrexindo Mandiri Buana Tbk
Kode Emiten                      ZYRX
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



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



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




    Dokumen ini merupakan dokumen resmi PT Zyrexindo Mandiri Buana Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara

               elektronik. PT Zyrexindo Mandiri Buana 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 Zyrexindo Mandiri Buana                                    Entity name
                                       Tbk
Penjelasan perubahan nama dari akhir                                      Explanation of change in name from
periode laporan sebelumnya                                                  the end of the preceding reporting
                                                                                                          period
Kode entitas                           ZYRX                                                          Entity code
Nomor identifikasi entitas             AB026                                       Entity identification number
Industri utama entitas                 Umum / General                                       Entity main industry
Standar akutansi yang dipilih          PSAK                                    Selected accounting standards
Sektor                                 I. Technology                                                      Sector
Subsektor                              I2. Technology Hardware &                                       Subsector
                                       Equipment
Industri                               I22. Computer Hardware                                          Industry
Subindustri                            I221. Computer Hardware                                    Subindustry
Informasi pemegang saham                                                   Controlling shareholder information
                                       Individual WNI
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      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
Page 3
Nama partner audit tahun berjalan                   Name of current year audit signing
                                                                                   partner
Lama tahun penugasan partner yang                     Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                 No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor                                    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
                                      6,060,991,126    206,376,346,678
                                                                                      equivalents
     Piutang usaha                                                            Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                     95,227,905,516     73,010,660,565
          ketiga                                                                       parties
          Piutang usaha pihak                                              Trade receivables
                                      6,764,566,199      9,154,763,222
          berelasi                                                             related parties
     Piutang lainnya                                                          Other receivables
          Piutang lainnya pihak                                        Other receivables third
                                       646,250,356         242,591,587
          ketiga                                                                       parties
          Piutang lainnya pihak                                             Other receivables
                                       252,683,358         256,701,653
          berelasi                                                             related parties
     Persediaan lancar                                                      Current inventories
          Persediaan lancar         254,874,094,133    272,200,454,576   Current inventories
     Biaya dibayar dimuka                                              Current prepaid expenses
                                      8,772,331,171         32,093,942
     lancar
     Uang muka lancar                                                         Current advances
          Uang muka lancar                                                       Other current
                                     60,614,025,289     49,660,564,334
          lainnya                                                                   advances
     Pajak dibayar dimuka                                                   Current prepaid taxes
                                      5,987,826,501     12,319,432,350
     lancar
     Jumlah aset lancar             439,200,673,649    623,253,608,907     Total current assets
   Aset tidak lancar                                                             Non-current assets
     Uang muka tidak lancar                                              Non-current advances
          Uang muka tidak                                               Non-current advances
          lancar atas pembelian                                                on purchase of
                                      4,684,697,861      3,954,545,451
          aset tetap                                                      property, plant and
                                                                                    equipment
      Aset pajak tangguhan            4,451,598,402      4,486,698,041        Deferred tax assets
      Properti investasi                413,392,778        476,681,436     Investment properties
      Aset tetap                                                              Property, plant, and
                                     61,639,871,487     62,069,360,839
                                                                                       equipment
       Klaim atas pengembalian                                         Non-current claims for tax
                                     12,988,923,855     12,988,923,855
       pajak tidak lancar                                                                   refund
       Jumlah aset tidak lancar      84,178,484,383     83,976,209,622 Total non-current assets
   Jumlah aset                      523,379,158,032    707,229,818,529                  Total assets
Liabilitas dan ekuitas                                                            Liabilities and equity
   Liabilitas                                                                               Liabilities
       Liabilitas jangka pendek                                                Current liabilities
          Utang bank jangka                                             Short term bank loans
                                    158,682,039,559    154,814,691,554
          pendek
          Utang usaha                                                         Trade payables
              Utang usaha pihak                                             Trade payables
                                     66,319,073,454    267,953,588,239
              ketiga                                                           third parties
          Utang lainnya                                                       Other payables
              Utang lainnya pihak                                           Other payables
                                      9,391,806,402        136,412,312
              ketiga                                                           third parties
          Uang muka                                                         Current advances
Page 5
      pelanggan jangka                                                  from customers
      pendek
         Uang muka                                                 Current advances
         pelanggan jangka                                            from customers
                                 8,505,782,021     1,435,995,785
         pendek pihak                                                    third parties
         ketiga
      Beban akrual jangka                                             Current accrued
                                 5,673,522,966     6,367,740,411
      pendek                                                                 expenses
      Utang pajak                3,492,075,694     1,395,637,312        Taxes payable
      Pendapatan diterima                                            Current unearned
                                    73,500,000        22,666,670
      dimuka jangka pendek                                                    revenue
      Liabilitas jangka                                          Current maturities of
      panjang yang jatuh                                          long-term liabilities
      tempo dalam satu
      tahun
         Liabilitas jangka                                          Current maturities
         panjang yang jatuh                                               of consumer
         tempo dalam satu                                          financing payables
                                    22,500,000       157,500,000
         tahun atas utang
         pembiayaan
         konsumen
      Jumlah liabilitas                                                   Total current
                               252,160,300,096   432,284,232,283
      jangka pendek                                                           liabilities
  Liabilitas jangka                                                  Non-current liabilities
  panjang
      Kewajiban imbalan                                                         Long-term
      pasca kerja jangka         6,563,060,000     6,409,032,000        post-employment
      panjang                                                          benefit obligations
      Liabilitas keuangan                                              Other non-current
                                  199,375,000        247,225,000
      jangka panjang lainnya                                            financial liabilities
      Jumlah liabilitas                                               Total non-current
                                 6,762,435,000     6,656,257,000
      jangka panjang                                                            liabilities
  Jumlah liabilitas            258,922,735,096   438,940,489,283             Total liabilities
Ekuitas                                                                                      Equity
  Ekuitas yang                                                        Equity attributable to
  diatribusikan kepada                                             equity owners of parent
  pemilik entitas induk                                                                    entity
      Saham biasa               33,333,363,900    33,333,345,925          Common stocks
      Tambahan modal                                                    Additional paid-in
                                69,206,759,516    69,206,238,241
      disetor                                                                        capital
      Cadangan pengukuran                                                      Reserve of
      kembali program             664,896,210        502,883,190     remeasurements of
      imbalan pasti                                                 defined benefit plans
      Saldo laba                                                     Retained earnings
      (akumulasi kerugian)                                                         (deficit)
         Saldo laba yang                                                  Appropriated
         telah ditentukan        2,500,000,000     2,500,000,000    retained earnings
         penggunaannya
         Saldo laba yang                                              Unappropriated
         belum ditentukan      158,751,403,310   162,746,861,890    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                  Total equity
      diatribusikan kepada                                       attributable to equity
                               264,456,422,936   268,289,329,246
      pemilik entitas induk                                           owners of parent
                                                                                  entity
   Jumlah ekuitas              264,456,422,936   268,289,329,246               Total equity
Jumlah liabilitas dan                                             Total liabilities and equity
                               523,379,158,032   707,229,818,529
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
                                       154,274,166,595      107,922,997,862
usaha
Beban pokok penjualan dan                                                            Cost of sales and revenue
                                     ( 122,092,412,908 )   ( 86,715,930,774 )
pendapatan
Jumlah laba bruto                        32,181,753,687       21,207,067,088                 Total gross profit
Beban penjualan                        ( 3,673,847,213 )    ( 3,056,794,535 )                  Selling expenses
Beban umum dan administrasi                                                        General and administrative
                                       ( 8,152,225,183 )    ( 7,961,594,550 )
                                                                                                       expenses
Pendapatan bunga                             99,447,455           12,755,206                    Interest income
Beban bunga dan keuangan               ( 7,550,870,892 )    ( 2,892,452,069 )        Interest and finance costs
Keuntungan (kerugian) selisih                                                     Gains (losses) on changes in
                                      ( 11,690,527,351 )      2,412,598,935
kurs mata uang asing                                                                    foreign exchange rates
Pendapatan lainnya                        6,504,805,424       1,118,680,022                        Other income
Beban lainnya                            ( 240,617,370 )      ( 67,424,875 )                    Other expenses
Jumlah laba (rugi) sebelum                                                       Total profit (loss) before tax
                                          7,477,918,557      10,772,835,222
pajak penghasilan
Pendapatan (beban) pajak               ( 3,433,773,811 )    ( 2,659,249,870 )          Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                       Total profit (loss) from
                                          4,044,144,746       8,113,585,352
yang dilanjutkan                                                                      continuing operations
Jumlah laba (rugi)                        4,044,144,746       8,113,585,352                  Total profit (loss)
Pendapatan komprehensif                                                      Other comprehensive income,
lainnya, sebelum pajak                                                                              before tax
    Pendapatan komprehensif                                                        Other comprehensive
    lainnya yang tidak akan                                                      income that will not be
    direklasifikasi ke laba rugi,                                                reclassified to profit or
    sebelum pajak                                                                          loss, before tax
        Pendapatan komprehensif                                                  Other comprehensive
        lainnya atas pengukuran                                                               income for
        kembali kewajiban                  244,546,000          253,702,000 remeasurement of defined
        manfaat pasti, sebelum                                                benefit obligation, before
        pajak                                                                                        tax
        Jumlah pendapatan                                                                    Total other
        komprehensif lainnya                                                 comprehensive income
        yang tidak akan                    244,546,000          253,702,000             that will not be
        direklasifikasi ke laba                                               reclassified to profit or
        rugi, sebelum pajak                                                            loss, before tax
    Jumlah pendapatan                                                        Total other comprehensive
    komprehensif lainnya,                  244,546,000          253,702,000            income, before tax
    sebelum pajak
Pajak atas pendapatan                                                             Tax on other comprehensive
                                          ( 82,532,980 )       ( 55,814,440 )
komprehensif lainnya                                                                                 income
Jumlah pendapatan                                                                 Total other comprehensive
komprehensif lainnya, setelah              162,013,020          197,887,560                 income, after tax
pajak
Jumlah laba rugi komprehensif             4,206,157,766       8,311,472,912     Total comprehensive income
Laba (rugi) yang dapat                                                            Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                        Profit (loss) attributable to
                                          4,044,144,746       8,113,585,352
    diatribusikan ke entitas induk                                                               parent entity
Laba rugi komprehensif yang                                                          Comprehensive income
dapat diatribusikan                                                                               attributable to
Page 7
  Laba rugi komprehensif yang                                          Comprehensive income
  dapat diatribusikan ke entitas   4,206,157,766   8,311,472,912   attributable to parent entity
  induk
Laba (rugi) per saham                                                Earnings (loss) per share
  Laba per saham dasar                                            Basic earnings per share
  diatribusikan kepada                                                 attributable to equity
  pemilik entitas induk                                          owners of the parent entity
      Laba (rugi) per saham                                      Basic earnings (loss) per
      dasar dari operasi yang               3.03            6.09   share from continuing
      dilanjutkan                                                               operations
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                Statement of changes in equity
                                                                                                Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal
                                                 Saham biasa                                       kembali program            ditentukan               ditentukan          diatribusikan kepada         Ekuitas
                                                                          disetor
                                                                                                     imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                       Reserve of
                                                                                                                         Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital     remeasurements of                                                                                     Equity
                                                                                                                              earnings                 earnings               parent entity
                                                                                                 defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                          Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                           Balance before restatement at beginning of
                                                  33,333,345,925         69,206,238,241                 502,883,190           2,500,000,000          166,507,269,385          272,049,736,741        272,049,736,741
                                                                                                                                                                                                                                                               period
  Posisi ekuitas, awal periode                    33,333,345,925         69,206,238,241                 502,883,190           2,500,000,000          166,507,269,385          272,049,736,741         272,049,736,741    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                          4,044,144,746            4,044,144,746           4,044,144,746                                    Profit (loss)
  Pendapatan komprehensif lainnya                                                                       162,013,020                                                               162,013,020             162,013,020                 Other comprehensive income
  Distribusi dividen kas                                                                                                                           ( 11,800,010,821 )       ( 11,800,010,821 )      ( 11,800,010,821 )               Distributions of cash dividends
  Pelaksanaan waran                                       17,975                521,275                                                                                               539,250                 539,250                           Exercise of warrants
  Posisi ekuitas, akhir periode                   33,333,363,900         69,206,759,516                 664,896,210           2,500,000,000          158,751,403,310          264,456,422,936         264,456,422,936          Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                 Statement of changes in equity
                                                                                                 Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                       Tambahan modal
                                                 Saham biasa                                        kembali program            ditentukan               ditentukan          diatribusikan kepada         Ekuitas
                                                                           disetor
                                                                                                      imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                        Reserve of
                                                                                                                          Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks      Additional paid-in capital     remeasurements of                                                                                     Equity
                                                                                                                               earnings                 earnings               parent entity
                                                                                                  defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                          Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                            Balance before restatement at beginning of
                                                  33,333,332,500          69,205,848,916                399,239,910            2,500,000,000           94,586,112,030          200,024,533,356        200,024,533,356
                                                                                                                                                                                                                                                                period
  Penyesuaian                                                                                                                                                                                                                                           Adjustments
     Koreksi kesalahan periode lalu                                                                                                                         9,502,980                9,502,980              9,502,980            Correction of prior period errors
     Penyesuaian lainnya                                                                                                                                   37,687,179               37,687,179             37,687,179                          Other adjustments
  Posisi ekuitas, awal periode                    33,333,332,500          69,205,848,916                399,239,910            2,500,000,000           94,633,302,189          200,071,723,515        200,071,723,515     Equity position, beginning of the period
  Laba (rugi)                                                                                                                                           8,113,585,352            8,113,585,352          8,113,585,352                                     Profit (loss)
  Pendapatan komprehensif lainnya                                                                       197,887,560                                                                197,887,560            197,887,560                  Other comprehensive income
  Pembentukan cadangan umum                                                                                                    2,500,000,000         ( 2,500,000,000 )                                                                Allocation for general reserves
  Distribusi dividen saham                                                                                                                         ( 10,464,627,611 )        ( 10,464,627,611 )      ( 10,464,627,611 )              Distributions of stock dividends
  Penerbitan saham biasa                                    3,775                                                                                                                        3,775                   3,775                   Issuance of common stocks
  Pelaksanaan waran                                                              109,475                                                                                               109,475                 109,475                          Exercise of warrants
  Posisi ekuitas, akhir periode                   33,333,336,275          69,205,958,391                597,127,470            5,000,000,000           89,782,259,930          197,918,682,066         197,918,682,066          Equity position, end of the period
Page 10
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                          Statement of cash flows
                                     30 June 2023          30 June 2022
Arus kas dari aktivitas operasi                                                 Cash flows from operating
                                                                                                  activities
   Penerimaan kas dari                                                               Cash receipts from
   aktivitas operasi                                                                 operating activities
      Penerimaan dari                                                         Receipts from customers
                                    161,241,174,150       178,394,102,985
      pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
      Pembayaran kepada                                                     Payments to suppliers for
      pemasok atas barang dan     ( 341,712,103,599 )   ( 162,511,320,630 )     goods and services
      jasa
      Pembayaran gaji dan                                                   Payments for salaries and
                                    ( 7,182,668,011 )     ( 5,426,827,039 )
      tunjangan                                                                             allowances
      Pembayaran kas lainnya                                                  Other cash payments for
                                   ( 14,981,090,290 )     ( 8,816,287,160 )
      untuk beban operasi                                                           operating activities
   Kas diperoleh dari                                                       Cash generated from (used
                                  ( 202,634,687,750 )        1,639,668,156
   (digunakan untuk) operasi                                                               in) operations
   Penerimaan pengembalian                                                  Income taxes refunded (paid)
   (pembayaran) pajak                                                             from operating activities
                                       4,975,569,937      ( 7,016,981,722 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                   Other cash inflows (outflows)
   kas lainnya dari aktivitas          3,527,826,809        3,581,126,930         from operating activities
   operasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                  ( 194,131,291,004 )     ( 1,796,186,636 )
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                           activities
   Pembayaran uang muka                                                        Payments for advances for
   pembelian aset tetap             ( 1,181,755,969 )       ( 580,312,343 )    purchase of property, plant
                                                                                            and equipment
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                        145,000,000              1,500,000
   aset tetap                                                               property, plant and equipment
   Penerimaan pembayaran                                                        Receipts from receivables
                                           4,018,295
   piutang dari pihak berelasi                                                         from related parties
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                    ( 1,032,737,674 )       ( 578,812,343 )
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                          activities
   Penerimaan pinjaman bank          361,917,366,713        48,959,749,339     Proceeds from bank loans
   Pembayaran pinjaman bank       ( 358,050,018,707 )    ( 24,471,472,391 )       Payments of bank loans
   Penerimaan pinjaman                                                       Proceeds from subordinated
                                      ( 135,000,000 )
   subordinasi                                                                                      loans
   Pembayaran utang                                                                Payments of consumer
                                                            ( 146,967,570 )
   pembiayaan konsumen                                                                financing payables
   Penerimaan dari penerbitan                                                  Proceeds from convertible
                                             521,275               109,475
   obligasi konversi                                                                     bonds issuance
   Penerimaan dari penerbitan                                                  Proceeds from issuance of
                                              17,975                 3,775
   saham biasa                                                                            common stocks
   Pembayaran dividen dari                                                  Dividends paid from financing
Page 11
   aktivitas pendanaan             ( 1,333,343,238 )   ( 2,614,627,611 )                        activities
   Pembayaran bunga dari                                                   Interests paid from financing
                                   ( 7,550,870,892 )   ( 2,892,452,069 )
   aktivitas pendanaan                                                                          activities
   Jumlah arus kas bersih                                                         Total net cash flows
   yang diperoleh dari                                                         received from (used in)
                                   ( 5,151,326,874 )    18,834,342,948
   (digunakan untuk) aktivitas                                                     financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                             Total net increase (decrease)
                                 ( 200,315,355,552 )    16,459,343,969
bersih kas dan setara kas                                               in cash and cash equivalents
Kas dan setara kas arus kas,                                           Cash and cash equivalents cash
                                   206,376,346,678       1,072,750,371
awal periode                                                              flows, beginning of the period
Kas dan setara kas arus kas,                                               Cash and cash equivalents
                                      6,060,991,126     17,532,094,340
akhir periode                                                           cash flows, end of the period
Page 12
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                       Property, plant, and equipment
                                                       Aset tetap, awal periode   Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                          Property, plant, and    Addition in property, plant,    Disposals in property,     Property, plant, and
                                                      equipment, beginning period       and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung             45,550,000,000                                                                      45,550,000,000             Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                       Building and leasehold
                         dimiliki langsung                    14,974,744,469                  276,495,000                                         15,251,239,469            improvement, directly
                                                                                                                                                                                            owned
                         Mesin dan peralatan,                                                                                                                          Machinery and equipment,
                                                                  215,000,000                                                                         215,000,000
                         dimiliki langsung                                                                                                                                         directly owned
                         Perabot dan peralatan                                                                                                                                Furniture and office
                                                                1,953,528,506                                                                      1,953,528,506
                         kantor, dimiliki langsung                                                                                                                     equipment, directly owned
                         Kendaraan bermotor,                                                                                                                               Motor vehicle, directly
                                                                2,830,012,498                                          ( 246,000,000 )             2,584,012,498
                         dimiliki langsung                                                                                                                                                  owned
                         Lainnya, dimiliki langsung            3,777,118,789                  175,108,559                                          3,952,227,348           Others, directly owned
                         Dimiliki langsung                    69,300,404,262                  451,603,559              ( 246,000,000 )            69,506,007,821                 Directly owned
                         Kendaraan bermotor, aset                                                                                                                      Motor vehicle, rights of use
                                                                1,491,974,545                                                                      1,491,974,545
                         hak guna                                                                                                                                                           assets
                         Aset hak guna                          1,491,974,545                                                                      1,491,974,545             Right of use assets
                         Aset tetap                                                                                                                                         Property, plant, and
                                                              70,792,378,807                  451,603,559              ( 246,000,000 )            70,997,982,366
                                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                       Building and leasehold             Carrying amount,
                         dimiliki langsung                      1,193,494,816                 378,976,862                                          1,572,471,678            improvement, directly     accumulated depreciation
                                                                                                                                                                                            owned
                         Mesin dan peralatan,                                                                                                                          Machinery and equipment,
                                                                    71,666,667                  13,437,500                                             85,104,167
                         dimiliki langsung                                                                                                                                         directly owned
                         Perabot dan peralatan                                                                                                                                Furniture and office
                                                                1,535,901,999                   85,516,373                                         1,621,418,372
                         kantor, dimiliki langsung                                                                                                                     equipment, directly owned
                         Kendaraan bermotor,                                                                                                                               Motor vehicle, directly
                                                                1,697,557,941                 148,713,281               ( 99,937,500 )             1,746,333,722
                         dimiliki langsung                                                                                                                                                  owned
                         Lainnya, dimiliki langsung             3,753,070,901                  15,137,986                                          3,768,208,887           Others, directly owned
                         Dimiliki langsung                      8,251,692,324                 641,782,002               ( 99,937,500 )             8,793,536,826                 Directly owned
                         Kendaraan bermotor, aset                                                                                                                      Motor vehicle, rights of use
                                                                  471,325,644                   93,248,409                                            564,574,053
                         hak guna                                                                                                                                                           assets
                         Aset hak guna                            471,325,644                   93,248,409                                            564,574,053            Right of use assets
Page 14
                  Aset tetap                                                                    Property, plant, and
                                8,723,017,968   735,030,411   ( 99,937,500 )    9,358,110,879
                                                                                                         equipment
Nilai perolehan   Aset tetap                                                                    Property, plant, and   Carrying amount
                               62,069,360,839                                  61,639,871,487
                                                                                                         equipment
Page 15
[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 periode     Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                          Property, plant, and      Addition in property, plant,    Disposals in property,     Property, plant, and
                                                      equipment, beginning period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung             45,550,000,000                                                                        45,550,000,000             Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold
                         dimiliki langsung                    14,711,744,469                    263,000,000                                         14,974,744,469            improvement, directly
                                                                                                                                                                                              owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                                  215,000,000                                                                           215,000,000
                         dimiliki langsung                                                                                                                                           directly owned
                         Perabot dan peralatan                                                                                                                                  Furniture and office
                                                               1,849,366,343                    121,240,163               ( 17,078,000 )             1,953,528,506
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                               2,830,012,498                                                                         2,830,012,498
                         dimiliki langsung                                                                                                                                                    owned
                         Lainnya, dimiliki langsung            3,777,118,789                                                                         3,777,118,789           Others, directly owned
                         Dimiliki langsung                    68,933,242,099                    384,240,163               ( 17,078,000 )            69,300,404,262                 Directly owned
                         Kendaraan bermotor, aset                                                                                                                        Motor vehicle, rights of use
                                                               1,491,974,545                                                                         1,491,974,545
                         hak guna                                                                                                                                                             assets
                         Aset hak guna                         1,491,974,545                                                                         1,491,974,545             Right of use assets
                         Aset tetap                                                                                                                                           Property, plant, and
                                                              70,425,216,644                    384,240,163               ( 17,078,000 )            70,792,378,807
                                                                                                                                                                                         equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold             Carrying amount,
                         dimiliki langsung                        455,715,926                   737,778,890                                          1,193,494,816            improvement, directly     accumulated depreciation
                                                                                                                                                                                              owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                                   44,791,667                    26,875,000                                              71,666,667
                         dimiliki langsung                                                                                                                                           directly owned
                         Perabot dan peralatan                                                                                                                                  Furniture and office
                                                               1,402,674,357                    150,305,642               ( 17,078,000 )             1,535,901,999
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                               1,343,912,629                    353,645,312                                          1,697,557,941
                         dimiliki langsung                                                                                                                                                    owned
                         Lainnya, dimiliki langsung            3,187,516,677                   565,554,224                                           3,753,070,901           Others, directly owned
                         Dimiliki langsung                     6,434,611,256                 1,834,159,068                ( 17,078,000 )             8,251,692,324                 Directly owned
                         Kendaraan bermotor, aset                                                                                                                        Motor vehicle, rights of use
                                                                  284,828,826                   186,496,818                                             471,325,644
                         hak guna                                                                                                                                                             assets
                         Aset hak guna                            284,828,826                   186,496,818                                             471,325,644            Right of use assets
Page 16
                  Aset tetap                                                                      Property, plant, and
                                6,719,440,082   2,020,655,886   ( 17,078,000 )    8,723,017,968
                                                                                                           equipment
Nilai perolehan   Aset tetap                                                                      Property, plant, and   Carrying amount
                               63,705,776,562                                    62,069,360,839
                                                                                                           equipment
Page 17
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 18
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 19
[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 atau         Penjualan dan         Penjualan dan
                           jasa              pendapatan usaha      pendapatan usaha
                        Service or product
                                              Sales and revenue     Sales and revenue
                              name
Pendapatan dari jasa 1 Pendapatan Jasa                                                   Service revenue 1
                                                     27,083,393            27,764,082
                       Service
Pendapatan dari jasa 2 Pendapatan                                                        Service revenue 2
                                                       3,034,710               761,424
                       Ongkos Kirim
Pendapatan dari jasa                                 30,118,103            28,525,506     Service revenue
Pendapatan dari        Penjualan Mobile                                                  Product revenue 1
produk 1               Computing                53,049,538,387        60,583,210,084
                       Devices
Pendapatan dari        Penjualan IT                                                      Product revenue 2
                                                87,746,758,018        47,070,514,424
produk 2               Product
Pendapatan dari        Penjualan                                                         Product revenue 3
produk 3               Accessories &            13,447,752,087            240,747,848
                       Others
Pendapatan dari                                                                          Product revenue
                                               154,244,048,492       107,894,472,356
produk
Tipe pendapatan                                154,274,166,595       107,922,997,862      Type of revenue
Page 20
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry

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

                                    30 June 2023 30 June 2022

                                      Penjualan dan        Penjualan dan
                      Nama pihak
                                    pendapatan usaha     pendapatan usaha
                       Party name    Sales and revenue    Sales and revenue
Pihak 1            PT Indomarco                                                          Party 1
                                       43,503,788,288       23,445,002,887
                   Prismatama
Pihak 2            PT Dragon                                                             Party 2
                   Computer &          27,185,593,681       16,886,722,737
                   Communication
Pihak dengan                                                                  Party with revenue
pendapatan lebih                       70,689,381,969       40,331,725,624        more than 10%
dari 10%
Page 21
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                                Trade receivables by aging

                                                              30 June 2023                                                   31 December 2022

                                                                   Penyisihan                                                           Penyisihan
                                    Piutang usaha, kotor        penurunan nilai       Piutang usaha       Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                                                 piutang usaha                                                        piutang usaha
                                                                  Allowance for                                                        Allowance for
                                   Trade receivables, gross    impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                                   receivables                                                          receivables
Belum jatuh       Umur                                                                                                                                                                  Aging    Not yet due
                                        27,453,283,400                                                        55,697,000,791
tempo
Telah jatuh tempo 1 - 30 hari           41,759,267,016                                                        13,974,327,489                                                       1 - 30 days     Overdue
                  31 - 60 hari           9,181,924,887                                                         4,110,629,900                                                      31 - 60 days
                  61 - 90 hari           5,653,317,824                                                         1,562,383,893                                                      61 - 90 days
                  91 - 180 hari          3,511,949,599                                                         3,017,203,160                                                     91 - 180 days
                  181 - 360 hari        14,282,169,442                                                         4,206,360,409                                                    181 - 360 days
                  Lebih dari 360                                                                                                                                                More than 360
                                            654,064,102                                                           101,022,700
                  hari                                                                                                                                                                    days
                  Umur                  75,042,692,870                                                        26,971,927,551                                                            Aging
Jatuh tempo       Umur                 102,495,976,270          ( 503,504,555 )      101,992,471,715          82,668,928,342         ( 503,504,555 )       82,165,423,787               Aging    Due status
Page 22
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 23
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                                   Notes for inventories
                                 30 June 2023       31 December 2022
     Barang jadi                 57,863,215,379      106,190,577,088              Finished goods
     Barang dalam proses          3,508,044,985        3,218,563,407             Work in process
     Bahan baku dan bahan                                                Raw and indirect material
                                201,002,553,501      170,545,005,195
     pembantu
     Persediaan, kotor          262,373,813,865      279,954,145,690          Inventories, gross
     Cadangan penurunan nilai                                            Allowance for impairment
                                ( 7,499,719,732 )    ( 7,753,691,114 )
     persediaan                                                                     of inventories
     Persediaan                 254,874,094,133      272,200,454,576                  Inventories
     Persediaan lancar          254,874,094,133      272,200,454,576           Current inventories

Mutasi cadangan penurunan nilai                                  Movement of allowance for
persediaan                                                        impairment of inventories
                                 30 June 2023       31 December 2022
Saldo awal Penyisihan                                                        Allowance for Impairment of
                                  7,753,691,114         8,275,270,675
Penurunan Nilai Persediaan                                                Inventories, beginning balance
Kenaikan/(penurunan) cadangan                                                     Increase/(decrease) for
penurunan nilai persediaan       ( 253,971,382 )       ( 521,579,561 )       allowance for impairment of
                                                                                              inventories
Saldo akhir Penyisihan                                                    Allowance for Impairment of
                                  7,499,719,732         7,753,691,114
Penurunan Nilai Persediaan                                                 Inventories, ending balance
Page 24
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 25
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry

Utang usaha berdasarkan mata uang                                                                           Trade payables by currency

                                                       30 June 2023           31 December 2022

                                                          Utang usaha              Utang usaha
                                                         Trade payables           Trade payables
Pihak ketiga              IDR                                24,809,680,109            6,384,451,125        IDR                Third party
                          USD                                41,509,393,345          369,470,529,797       USD
                          Mata uang                          66,319,073,454          375,854,980,921   Currency
Page 26
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry

Utang usaha berdasarkan umur                                                                                                 Trade payables by aging

                                                       30 June 2023           31 December 2022

                                                          Utang usaha              Utang usaha
                                                         Trade payables           Trade payables
Belum jatuh tempo         Umur                               35,116,319,731          134,231,809,925                 Aging                  Not yet due
Telah jatuh tempo         1 - 30 hari                         2,485,766,343           99,025,360,590           1 - 30 days                    Overdue
                          31 - 60 hari                        5,052,963,975            7,586,412,700          31 - 60 days
                          61 - 90 hari                          434,145,234               11,227,093          61 - 90 days
                          91 - 120 hari                         145,001,835                5,031,898         91 - 120 days
                          Lebih dari 120 hari                23,084,876,336           27,093,746,033   More than 120 days
                          Umur                               31,202,753,723          133,721,778,314                Aging
Jatuh tempo               Umur                               66,319,073,454          267,953,588,239                Aging                    Due status
Page 27
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 28
[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    170,545,005,195    63,749,001,845         Beginning raw inventory
Pembelian bahan baku           37,682,358,966   171,197,062,411        Purchased raw inventory
Persediaan bahan baku akhir   201,002,553,502   154,012,072,924            Ending raw inventory
Bahan baku yang digunakan       7,224,810,659    80,933,991,332            Raw inventory used
Upah, tenaga kerja langsung     2,059,349,140     1,046,596,190          Wages and direct labor
Beban utilitas                  2,271,993,612     4,542,960,861                 Utilities expense
Jumlah biaya produksi          11,556,153,411    86,523,548,383          Total production cost
Barang setengah jadi awal       3,218,563,407     2,553,775,306         Beginning wip inventory
Barang setengah jadi akhir      3,508,044,985     1,379,343,675             Ending wip inventory
Harga pokok produksi           11,266,671,833    87,697,980,014   Cost of goods manufactured
Barang jadi awal              106,190,577,088    20,921,956,474 Beginning finish goods inventory
Pembelian barang jadi          62,498,379,366     6,465,703,126 Purchased finish goods inventory
Barang jadi akhir              57,863,215,379    28,369,708,840    Ending finish goods inventory
Beban pokok penjualan dan                                           Cost of sales and revenue
                              122,092,412,908    86,715,930,774
pendapatan
Page 29
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 30
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 31
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 32
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 33
[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                                       158,682,039,559                                    102,167,809,186                IDR Bank Mandiri (Persero) Tbk
                           Mata uang                                 158,682,039,559                                    102,167,809,186           Currency
Bank Cimb Niaga Tbk        IDR                                                                                           52,646,882,368                IDR      Bank Cimb Niaga Tbk
                           Mata uang                                                                                     52,646,882,368           Currency
Kreditur nama bank         Mata uang                                 158,682,039,559                                    154,814,691,554           Currency       Creditor bank name
Page 34
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 35
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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