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Financial statement Text extracted TLDN

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Page 1
Nomor Surat                           No. 056/TPA-Dir/VII/2023
Nama Emiten                           PT Teladan Prima Agro Tbk
Kode Emiten                           TLDN
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 Multi         Perkebunan          Jakarta        2011        Beroprasi                 664.688   RIBUAN       IDR     99.9999
      Jayantara        kelapa sawit
      Abadi
 2    PT Tanjung       Perkebunan          Jakarta        2009        Beroprasi            1.017.616      RIBUAN       IDR      99.9986
      Buyu Perkasa     kelapa sawit
      Plantation
 3    PT Telen         Perkebunan          Jakarta        2010        Beroprasi            1.185.159      RIBUAN       IDR      99.9995
                       kelapa sawit
 4    PT Telen         Perkebunan          Jakarta        2011        Beroprasi                 949.252   RIBUAN       IDR      99.9998
      Prima Sawit      kelapa sawit
 5    PT Sawit         Perkebunan          Jakarta        2012        Beroprasi                 309.453   RIBUAN       IDR      99.9984
      Prima            kelapa sawit
      Nusantara
 6    PT Inti Energi   Perkebunan          Jakarta        2012        Beroprasi                 298.711   RIBUAN       IDR      99.9979
      Kaltim           kelapa sawit
 7    PT Gemilang      Perkebunan          Jakarta        2012        Beroprasi                 597.087   RIBUAN       IDR      99.9993
      Sejahtera        kelapa sawit
      Abadi
 8    PT Daya          Pembangkit          Jakarta        2012        Beroprasi                  45.107   RIBUAN       IDR       99.92
      Lestari              listrik
 9    PT Cahaya        Perkebunan          Jakarta        2013        Beroprasi                 679.076   RIBUAN       IDR      99.9993
      Anugerah         kelapa sawit
      Plantation




Dokumen ini merupakan dokumen resmi PT Teladan Prima Agro Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT

                         Teladan Prima Agro 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 Teladan Prima Agro 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                            TLDN                                                         Entity code
Nomor identifikasi entitas              AB091                                      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
                                        National Corporation
pengendali
Jenis entitas                           Local Company - Indonesia                                  Type of entity
                                        Jurisdiction
Jenis efek yang dicatatkan              Saham / Stock                                   Type of listed securities
Jenis papan perdagangan tempat                                             Type of board on which the entity is
                                       Utama / Main
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas 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
                                       380,517,170         587,554,526
                                                                                      equivalents
     Piutang usaha                                                            Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                         21,146,912         31,957,069
          ketiga                                                                       parties
          Piutang usaha pihak                                              Trade receivables
                                         58,107,212         14,846,021
          berelasi                                                             related parties
     Piutang lainnya                                                          Other receivables
          Piutang lainnya pihak                                        Other receivables third
                                         54,470,456         53,041,615
          ketiga                                                                       parties
          Piutang lainnya pihak                                             Other receivables
                                       337,360,353         330,779,074
          berelasi                                                             related parties
     Persediaan lancar                                                      Current inventories
          Persediaan lancar            429,373,594         467,880,147   Current inventories
     Aset biologis lancar              148,277,595         151,167,647 Current biological assets
     Biaya dibayar dimuka                                              Current prepaid expenses
                                       103,857,739          92,747,118
     lancar
     Pajak dibayar dimuka                                                     Current prepaid taxes
                                         63,539,227          26,893,750
     lancar
     Jumlah aset lancar              1,596,650,258        1,756,866,967     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
                                         41,705,812          29,532,640
          aset tetap                                                       property, plant and
                                                                                      equipment
      Aset pajak tangguhan              48,068,191           42,772,546        Deferred tax assets
      Perkebunan plasma                198,648,757          193,523,474        Plasma plantations
      Aset tetap                                                              Property, plant, and
                                     3,212,180,425        3,122,396,598
                                                                                         equipment
       Aset tidak lancar                                                         Other non-current
                                         74,286,747          79,459,677
       non-keuangan lainnya                                                   non-financial assets
       Jumlah aset tidak lancar      3,574,889,932        3,467,684,935 Total non-current assets
   Jumlah aset                       5,171,540,190        5,224,551,902                   Total assets
Liabilitas dan ekuitas                                                              Liabilities and equity
   Liabilitas                                                                                 Liabilities
       Liabilitas jangka pendek                                                 Current liabilities
          Utang usaha                                                         Trade payables
              Utang usaha pihak                                            Trade payables
                                       529,153,479          382,398,110
              ketiga                                                            third parties
              Utang usaha pihak                                            Trade payables
                                       145,384,090           48,487,003
              berelasi                                                       related parties
          Utang lainnya                                                       Other payables
              Utang lainnya pihak                                           Other payables
                                         44,128,606          29,588,531
              ketiga                                                            third parties
              Utang lainnya pihak                                           Other payables
                                            206,134           2,127,390
              berelasi                                                       related parties
          Uang muka                                                        Current advances
Page 5
      pelanggan jangka                                                 from customers
      pendek
          Uang muka                                               Current advances
          pelanggan jangka                                          from customers
                                   203,690,132     210,891,495
          pendek pihak                                                related parties
          berelasi
      Beban akrual jangka                                           Current accrued
                                    13,498,312      15,856,330
      pendek                                                               expenses
      Liabilitas imbalan                                                  Short-term
      pasca kerja jangka            59,524,151      77,785,410     post-employment
      pendek                                                      benefit obligations
      Utang pajak                   56,803,292     102,242,727        Taxes payable
      Liabilitas jangka                                        Current maturities of
      panjang yang jatuh                                        long-term liabilities
      tempo dalam satu
      tahun
          Liabilitas jangka                                       Current maturities
          panjang yang jatuh                                          of bank loans
          tempo dalam satu         469,775,000     554,050,000
          tahun atas utang
          bank
          Liabilitas jangka                                       Current maturities
          panjang yang jatuh                                       of finance lease
          tempo dalam satu          73,394,197      97,671,798             liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Jumlah liabilitas                                                  Total current
                                  1,595,557,393   1,521,098,794
      jangka pendek                                                          liabilities
  Liabilitas jangka                                                 Non-current liabilities
  panjang
      Liabilitas pajak                                            Deferred tax liabilities
                                    78,163,260     102,391,187
      tangguhan
      Liabilitas jangka                                           Long-term liabilities
      panjang setelah                                                   net of current
      dikurangi bagian                                                      maturities
      yang jatuh tempo
      dalam satu tahun
          Liabilitas jangka                                          Long-term bank
          panjang atas utang       769,975,974     960,248,131                loans
          bank
      Kewajiban imbalan                                                       Long-term
      pasca kerja jangka           232,249,021     217,898,969        post-employment
      panjang                                                        benefit obligations
      Liabilitas                                                     Other non-current
      non-keuangan jangka          426,948,381     242,907,379    non-financial liabilities
      panjang
      Jumlah liabilitas                                              Total non-current
                                  1,507,336,636   1,523,445,666
      jangka panjang                                                          liabilities
  Jumlah liabilitas               3,102,894,029   3,044,544,460            Total liabilities
Ekuitas                                                                                  Equity
  Ekuitas yang                                                      Equity attributable to
  diatribusikan kepada                                            equity owners of parent
  pemilik entitas induk                                                                entity
      Saham biasa                 1,294,653,020   1,294,653,020        Common stocks
      Tambahan modal                                                  Additional paid-in
                                   149,759,824     149,759,824
      disetor                                                                     capital
      Komponen ekuitas                                             Other components of
                                        99,604          99,604
      lainnya                                                                     equity
      Saldo laba                                                    Retained earnings
      (akumulasi kerugian)                                                      (deficit)
Page 6
         Saldo laba yang         2,010,000        1,010,000        Appropriated
         telah ditentukan                                     retained earnings
         penggunaannya
         Saldo laba yang                                        Unappropriated
         belum ditentukan      622,091,917     734,453,587    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                            Total equity
      diatribusikan kepada                                  attributable to equity
                              2,068,614,365   2,179,976,035
      pemilik entitas induk                                      owners of parent
                                                                             entity
   Kepentingan                                               Non-controlling interests
                                    31,796           31,407
   non-pengendali
   Jumlah ekuitas             2,068,646,161   2,180,007,442                Total equity
Jumlah liabilitas dan                                         Total liabilities and equity
                              5,171,540,190   5,224,551,902
ekuitas
Page 7
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                          Statement of profit or loss and other
komprehensif lain                                                      comprehensive income
                                      30 June 2023          30 June 2022
Penjualan dan pendapatan                                                                     Sales and revenue
                                       1,915,665,661         1,770,137,910
usaha
Beban pokok penjualan dan                                                            Cost of sales and revenue
                                     ( 1,592,243,944 )       ( 917,798,054 )
pendapatan
Jumlah laba bruto                        323,421,717            852,339,856                 Total gross profit
Beban penjualan                       ( 115,606,625 )        ( 120,529,954 )                   Selling expenses
Beban umum dan administrasi                                                        General and administrative
                                      ( 100,725,289 )         ( 90,424,485 )
                                                                                                       expenses
Pendapatan keuangan                         10,613,807             4,113,119                    Finance income
Beban bunga dan keuangan                ( 57,700,654 )        ( 75,046,334 )        Interest and finance costs
Beban pajak final                         ( 2,625,351 )         ( 1,145,503 )               Final tax expenses
Pendapatan lainnya                           7,384,509             8,380,753                       Other income
Jumlah laba (rugi) sebelum                                                       Total profit (loss) before tax
                                           64,762,114          577,687,452
pajak penghasilan
Pendapatan (beban) pajak                 ( 1,366,582 )        ( 70,554,024 )        Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                    Total profit (loss) from
                                           63,395,532          507,133,428
yang dilanjutkan                                                                   continuing operations
Jumlah laba (rugi)                         63,395,532          507,133,428              Total profit (loss)
Pendapatan komprehensif                                                    Other comprehensive income,
lainnya, setelah pajak                                                                             after tax
    Jumlah pendapatan                                                      Total other comprehensive
    komprehensif lainnya,                                                0           income, after tax
    setelah pajak
Jumlah laba rugi komprehensif              63,395,532          507,133,428      Total comprehensive income
Laba (rugi) yang dapat                                                            Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                        Profit (loss) attributable to
                                           63,395,143          507,129,583
    diatribusikan ke entitas induk                                                               parent entity
    Laba (rugi) yang dapat                                                        Profit (loss) attributable to
    diatribusikan ke kepentingan                     389               3,845       non-controlling interests
    non-pengendali
Laba rugi komprehensif yang                                                            Comprehensive income
dapat diatribusikan                                                                              attributable to
    Laba rugi komprehensif yang                                                      Comprehensive income
    dapat diatribusikan ke entitas         63,395,143          507,129,583       attributable to parent entity
    induk
    Laba rugi komprehensif yang                                                    Comprehensive income
    dapat diatribusikan ke                           389               3,845 attributable to non-controlling
    kepentingan non-pengendali                                                                     interests
Laba (rugi) per saham                                                              Earnings (loss) per share
    Laba per saham dasar                                                        Basic earnings per share
    diatribusikan kepada                                                             attributable to equity
    pemilik entitas induk                                                     owners of the parent entity
        Laba (rugi) per saham                                                 Basic earnings (loss) per
        dasar dari operasi yang                      4.9               39.17      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                   4.9               39.17      share from continuing
Page 8
dilanjutkan   operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                   Statement of changes in equity
                                                                                                  Selisih transaksi         Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal                                                                                                                       Kepentingan
                                                 Saham biasa                                    ekuitas dengan pihak             ditentukan               ditentukan          diatribusikan kepada                                  Ekuitas
                                                                          disetor                                                                                                                         non-pengendali
                                                                                                   non-pengendali             penggunaannya            penggunaannya              entitas induk
                                                                                                 Difference in value of
                                                                                                                            Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital   equity transactions with                                                                               Non-controlling interests    Equity
                                                                                                                                 earnings                 earnings               parent entity
                                                                                                non-controlling interests
Posisi ekuitas                                                                                                                                                                                                                                                                             Equity position
  Saldo awal periode sebelum penyajian kembali     1,294,653,020            149,759,824                          99,604                1,010,000            734,453,587             2,179,976,035                      31,407      2,180,007,442     Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                     1,294,653,020            149,759,824                          99,604                1,010,000            734,453,587             2,179,976,035                      31,407      2,180,007,442           Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                 63,395,143               63,395,143                         389         63,395,532                                            Profit (loss)
  Pembentukan cadangan umum                                                                                                            1,000,000            ( 1,000,000 )                                                                                               Allocation for general reserves
  Distribusi dividen kas                                                                                                                                 ( 174,756,813 )           ( 174,756,813 )                                 ( 174,756,813 )                      Distributions of cash dividends
  Posisi ekuitas, akhir periode                    1,294,653,020            149,759,824                          99,604                2,010,000            622,091,917             2,068,614,365                      31,796       2,068,646,161                 Equity position, end of the period
Page 10
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                  Statement of changes in equity
                                                                                                  Selisih transaksi         Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal                                                                                                                       Kepentingan
                                                 Saham biasa                                    ekuitas dengan pihak             ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                          disetor                                                                                                                         non-pengendali
                                                                                                   non-pengendali             penggunaannya            penggunaannya              entitas induk
                                                                                                 Difference in value of
                                                                                                                            Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital   equity transactions with                                                                               Non-controlling interests   Equity
                                                                                                                                 earnings                 earnings               parent entity
                                                                                                non-controlling interests
Posisi ekuitas                                                                                                                                                                                                                                                                            Equity position
  Saldo awal periode sebelum penyajian kembali     1,242,866,900          ( 84,058,633 )                         99,604                   10,000             197,820,092            1,356,737,963                       25,767     1,356,763,730    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                     1,242,866,900          ( 84,058,633 )                         99,604                   10,000             197,820,092            1,356,737,963                       25,767     1,356,763,730          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                507,129,583              507,129,583                        3,845       507,133,428                                           Profit (loss)
  Distribusi dividen kas                                                                                                                                   ( 79,876,402 )           ( 79,876,402 )                                 ( 79,876,402 )                      Distributions of cash dividends
  Penerbitan saham biasa                              51,786,120                                                                                                                       51,786,120                                     51,786,120                          Issuance of common stocks
  Transaksi ekuitas lainnya                                                 233,974,929                                                                                               233,974,929                                    233,974,929                             Other equity transactions
  Posisi ekuitas, akhir periode                    1,294,653,020            149,916,296                          99,604                   10,000             625,073,273            2,069,752,193                       29,612     2,069,781,805                 Equity position, end of the period
Page 11
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                       Statement of cash flows
                                     30 June 2023       30 June 2022
Arus kas dari aktivitas operasi                                              Cash flows from operating
                                                                                               activities
   Penerimaan kas dari                                                            Cash receipts from
   aktivitas operasi                                                              operating activities
      Penerimaan dari                                                      Receipts from customers
                                      1,901,117,155       1,601,464,660
      pelanggan
   Pembayaran kas dari                                                         Cash payments from
   aktivitas operasi                                                            operating activities
      Pembayaran kepada                                                   Payments to suppliers for
      pemasok atas barang dan       ( 1,111,476,655 )   ( 1,123,582,511 )     goods and services
      jasa
      Pembayaran gaji dan                                                Payments for salaries and
                                     ( 296,445,286 )     ( 303,619,137 )
      tunjangan                                                                          allowances
   Kas diperoleh dari                                                    Cash generated from (used
                                        493,195,214         174,263,012
   (digunakan untuk) operasi                                                            in) operations
   Penerimaan bunga, hasil                                                Interest, investment income,
   investasi, provisi, dan komisi          9,785,353          4,405,487          fees and commissions
                                                                                               received
   Pembayaran bunga dan                                                      Payments Of Interest And
   bonus, provisi dan komisi           ( 54,609,527 )     ( 72,502,974 )               Bonus Fees And
                                                                                          Commissions
   Penerimaan pengembalian                                               Income taxes refunded (paid)
   (pembayaran) pajak                                                          from operating activities
                                       ( 16,118,243 )     ( 42,840,897 )
   penghasilan dari aktivitas
   operasi
   Arus kas sebelum                                                         Net cash flows received
   perubahan dalam aset dan                                                 from (used in) operating
   liabilitas yang diperoleh            432,252,797          63,324,628 activities before changes in
   dari (digunakan untuk)                                                       assets and liabilities
   aktivitas operasi
   Jumlah arus kas bersih                                                        Total net cash flows
   yang diperoleh dari                                                        received from (used in)
                                        432,252,797          63,324,628
   (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                ( 19,135,999 )     ( 18,010,959 )    purchase of property, plant
                                                                                         and equipment
   Pembayaran untuk perolehan                                               Payments for acquisition of
                                          ( 296,307 )        ( 560,139 )
   tanaman perkebunan                                                                  plantation assets
   Penerimaan dari penjualan                                                 Proceeds from disposal of
                                                              5,942,598
   perkebunan plasma                                                                 plasma plantations
   Pembayaran untuk perolehan                                               Payments for acquisition of
                                        ( 5,148,322 )
   perkebunan plasma                                                                 plasma plantations
   Pembayaran untuk perolehan                                               Payments for acquisition of
                                       ( 88,229,325 )     ( 37,971,874 )
   aset tetap                                                            property, plant and equipment
   Penerimaan (pengeluaran)                                               Other cash inflows (outflows)
   kas lainnya dari aktivitas             ( 545,544 )         1,252,497        from investing activities
   investasi
   Jumlah arus kas bersih                                                        Total net cash flows
   yang diperoleh dari                                                        received from (used in)
                                     ( 113,355,497 )      ( 49,347,877 )
   (digunakan untuk) aktivitas                                                    investing activities
   investasi
Page 12
Arus kas dari aktivitas                                                  Cash flows from financing
pendanaan                                                                                   activities
   Pembayaran pinjaman bank      ( 275,450,000 )   ( 133,313,168 )        Payments of bank loans
   Pembayaran liabilitas sewa                                          Payments of finance lease
                                  ( 75,727,844 )     ( 36,741,985 )
   pembiayaan                                                                            liabilities
   Penerimaan dari penerbitan                                          Proceeds from issuance of
                                                       300,359,497
   saham biasa                                                                    common stocks
   Pembayaran biaya emisi                                            Payments of stock issuance
                                                     ( 14,598,448 )
   saham                                                                                     costs
   Pembayaran dividen dari                                          Dividends paid from financing
                                 ( 174,756,813 )     ( 79,876,401 )
   aktivitas pendanaan                                                                   activities
   Jumlah arus kas bersih                                                   Total net cash flows
   yang diperoleh dari                                                   received from (used in)
                                 ( 525,934,657 )        35,829,495
   (digunakan untuk) aktivitas                                               financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                       Total net increase (decrease)
                                 ( 207,037,357 )       49,806,246
bersih kas dan setara kas                                         in cash and cash equivalents
Kas dan setara kas arus kas,                                     Cash and cash equivalents cash
                                   587,554,526       240,866,390
awal periode                                                        flows, beginning of the period
Kas dan setara kas arus kas,                                         Cash and cash equivalents
                                   380,517,169       290,672,636
akhir periode                                                     cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 14
[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
                                                                                          and equipment             plant, and equipment      equipment, end period
                                                                  period
Nilai perolehan, kotor   Tanah, dimiliki langsung                  409,346,939                   14,358,840                                            423,705,779               Land, directly owned      Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                           Building and leasehold
                         dimiliki langsung                       1,336,100,880                     5,232,556                                         1,341,333,436              improvement, directly
                                                                                                                                                                                                owned
                         Mesin dan peralatan, dimiliki                                                                                                                    Machinery and equipment,
                                                                   935,497,239                   17,355,459                 ( 2,859,143 )              949,993,555
                         langsung                                                                                                                                                      directly owned
                         Alat berat, dimiliki langsung                                                                                                                    Heavy equipment, directly
                                                                   147,413,521                         88,364                 ( 131,600 )              147,370,285
                                                                                                                                                                                                owned
                         Perabot dan peralatan                                                                                                                                    Furniture and office
                                                                   100,395,893                     5,540,215                ( 1,096,873 )              104,839,235
                         kantor, dimiliki langsung                                                                                                                        equipment, directly owned
                         Lainnya, dimiliki langsung              3,048,302,486                   11,433,291              ( 188,461,249 )             2,871,274,528            Others, directly owned
                         Dimiliki langsung                       5,977,056,958                   54,008,725              ( 192,548,865 )             5,838,516,818                    Directly owned
                         Alat berat, aset hak guna                                                                                                                        Heavy equipment, right of
                                                                   460,364,473                 219,955,735                    ( 484,003 )              679,836,205
                                                                                                                                                                                            use assets
                         Bangunan, aset hak guna                    50,014,270                     422,222                                              50,436,492       Building, right of use assets
                         Aset hak guna                             510,378,743                 220,377,957                    ( 484,003 )              730,272,697               Right of use assets
                         Lainnya, dalam                                                                                                                                          Others, assets under
                                                                    37,220,345                   34,220,600                            (0)               71,440,945
                         penyelesaian                                                                                                                                                     construction
                         Aset dalam penyelesaian                                                                                                                                       Assets under
                                                                    37,220,345                   34,220,600                            (0)               71,440,945
                                                                                                                                                                                        construction
                         Aset tetap                                                                                                                                             Property, plant, and
                                                                 6,524,656,046                 308,607,282               ( 193,032,868 )             6,640,230,460
                                                                                                                                                                                           equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                           Building and leasehold            Carrying amount,
                         dimiliki langsung                         808,519,482                   34,450,523                                            842,970,005              improvement, directly    accumulated depreciation
                                                                                                                                                                                                owned
                         Mesin dan peralatan, dimiliki                                                                                                                    Machinery and equipment,
                                                                   657,524,195                   32,054,249                 ( 2,778,601 )              686,799,843
                         langsung                                                                                                                                                      directly owned
                         Alat berat, dimiliki langsung                                                                                                                    Heavy equipment, directly
                                                                   146,473,351                       480,623                  ( 131,600 )              146,822,374
                                                                                                                                                                                                owned
                         Perabot dan peralatan                                                                                                                                    Furniture and office
Page 15
                  kantor, dimiliki langsung       88,658,057     2,180,550      ( 1,093,369 )      89,745,238    equipment, directly owned
                  Lainnya, dimiliki langsung   1,497,488,759    78,572,189   ( 182,804,611 )    1,393,256,337        Others, directly owned
                  Dimiliki langsung            3,198,663,844   147,738,134   ( 186,808,181 )    3,159,593,797                Directly owned
                  Alat berat, aset hak guna                                                                      Heavy equipment, right of
                                                192,063,795     62,103,702                       254,167,497
                                                                                                                                   use assets
                  Bangunan, aset hak guna        11,531,809      2,756,932                        14,288,741    Building, right of use assets
                  Aset hak guna                 203,595,604     64,860,634                       268,456,238           Right of use assets
                  Aset dalam penyelesaian                                                                                     Assets under
                                                          0             0
                                                                                                                               construction
                  Aset tetap                                                                                           Property, plant, and
                                               3,402,259,448   212,598,768   ( 186,808,181 )    3,428,050,035
                                                                                                                                  equipment
Nilai perolehan   Aset tetap                                                                                           Property, plant, and     Carrying amount
                                               3,122,396,598                                    3,212,180,425
                                                                                                                                  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          Pengurangan aset                                       Aset tetap, akhir
                                                                                                                              Reklasifikasi aset tetap
                                                           periode                tetap                    tetap                                                 periode
                                                      Property, plant, and                                                      Reclassifications of
                                                                             Addition in property,   Disposals in property,                                 Property, plant, and
                                                     equipment, beginning                                                       property, plant, and
                                                                             plant, and equipment    plant, and equipment                                  equipment, end period
                                                            period                                                                  equipment
Nilai perolehan, kotor   Tanah, dimiliki langsung           378,781,840              30,565,099                                                                    409,346,939       Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                              Building and leasehold
                         fasilitasnya, dimiliki           1,282,901,781              45,289,099                                          7,910,000              1,336,100,880       improvement, directly
                         langsung                                                                                                                                                                   owned
                         Mesin dan peralatan,                                                                                                                                              Machinery and
                         dimiliki langsung                  872,161,364              23,064,777            ( 1,624,329 )                41,895,427                 935,497,239         equipment, directly
                                                                                                                                                                                                    owned
                         Alat berat, dimiliki                                                                                                                                           Heavy equipment,
                                                            151,058,006                                    ( 3,644,485 )                                           147,413,521
                         langsung                                                                                                                                                          directly owned
                         Perabot dan peralatan                                                                                                                                        Furniture and office
                         kantor, dimiliki langsung            89,103,218             11,546,422               ( 494,247 )                   240,500                100,395,893         equipment, directly
                                                                                                                                                                                                    owned
                         Lainnya, dimiliki                                                                                                                                         Others, directly owned
                                                          3,038,012,774              10,289,712                                                                 3,048,302,486
                         langsung
                         Dimiliki langsung                5,812,018,983             120,755,109            ( 5,763,061 )                50,045,927              5,977,056,958             Directly owned
                         Alat berat, aset hak guna                                                                                                                                 Heavy equipment, right
                                                            161,352,083             299,702,437               ( 690,047 )                                          460,364,473
                                                                                                                                                                                             of use assets
                         Bangunan, aset hak                                                                                                                                          Building, right of use
                                                              49,680,090                 334,180                                                                    50,014,270
                         guna                                                                                                                                                                       assets
                         Aset hak guna                      211,032,173             300,036,617               ( 690,047 )                                          510,378,743       Right of use assets
                         Lainnya, dalam                                                                                                                                              Others, assets under
                                                              68,093,940             25,405,810            ( 6,233,478 )             ( 50,045,927 )                 37,220,345
                         penyelesaian                                                                                                                                                         construction
                         Aset dalam                                                                                                                                                         Assets under
                                                              68,093,940             25,405,810            ( 6,233,478 )             ( 50,045,927 )                 37,220,345
                         penyelesaian                                                                                                                                                       construction
                         Aset tetap                                                                                                                                                 Property, plant, and
                                                          6,091,145,096             446,197,536           ( 12,686,586 )                               0        6,524,656,046
                                                                                                                                                                                               equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                              Building and leasehold      Carrying amount,
                         fasilitasnya, dimiliki             723,694,045              84,825,437                                                                    808,519,482      improvement, directly          accumulated
                         langsung                                                                                                                                                                   owned           depreciation
                         Mesin dan peralatan,                                                                                                                                              Machinery and
Page 17
                  dimiliki langsung            595,279,453     63,869,071   ( 1,624,329 )    657,524,195       equipment, directly
                                                                                                                             owned
                  Alat berat, dimiliki                                                                          Heavy equipment,
                                               147,880,499      2,237,337   ( 3,644,485 )    146,473,351
                  langsung                                                                                          directly owned
                  Perabot dan peralatan                                                                       Furniture and office
                  kantor, dimiliki langsung     86,581,153      2,565,422    ( 488,518 )      88,658,057       equipment, directly
                                                                                                                             owned
                  Lainnya, dimiliki                                                                         Others, directly owned
                                              1,353,807,077   143,681,682                   1,497,488,759
                  langsung
                  Dimiliki langsung           2,907,242,227   297,178,949   ( 5,757,332 )   3,198,663,844          Directly owned
                  Alat berat, aset hak guna                                                                 Heavy equipment, right
                                               107,479,016     84,584,779                    192,063,795
                                                                                                                      of use assets
                  Bangunan, aset hak                                                                          Building, right of use
                                                 6,041,129      5,490,680                     11,531,809
                  guna                                                                                                       assets
                  Aset hak guna                113,520,145     90,075,459                    203,595,604      Right of use assets
                  Aset dalam                                                                                         Assets under
                                                         0             0                               0
                  penyelesaian                                                                                       construction
                  Aset tetap                                                                                 Property, plant, and
                                              3,020,762,372   387,254,408   ( 5,757,332 )   3,402,259,448
                                                                                                                        equipment
Nilai perolehan   Aset tetap                                                                                 Property, plant, and      Carrying amount
                                              3,070,382,724                                 3,122,396,598
                                                                                                                        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

Mutasi cadangan penurunan nilai                              Movement of allowance for
persediaan                                                    impairment of inventories
                             30 June 2023       31 December 2022
Saldo awal Penyisihan                                                     Allowance for Impairment of
                                            0                      0
Penurunan Nilai Persediaan                                             Inventories, beginning balance
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
Pembelian bahan baku             359,768,654      390,566,169         Purchased raw inventory
Bahan baku yang digunakan        359,768,654      390,566,169             Raw inventory used
Biaya pelaksanaan proyek         370,315,412      230,931,974     Project implementation costs
Upah, tenaga kerja langsung       75,525,724       66,695,812          Wages and direct labor
Depresiasi                       149,942,635      155,059,995                     Depreciation
Perbaikan dan pemeliharaan       318,597,478      177,151,818        Repairs and maintenance
Biaya pabrikasi lainya            82,871,156       70,857,954   Other manufacturing overhead
Jumlah biaya produksi          1,357,021,059    1,091,263,722           Total production cost
Barang setengah jadi awal                  0                           Beginning wip inventory
Barang setengah jadi akhir                 0                               Ending wip inventory
Harga pokok produksi           1,357,021,059    1,091,263,722   Cost of goods manufactured
Barang jadi awal                 345,214,219      267,240,636 Beginning finish goods inventory
Pembelian barang jadi             75,131,772       23,310,000 Purchased finish goods inventory
Barang jadi akhir                185,123,106      464,016,304    Ending finish goods inventory
Beban pokok penjualan dan                                          Cost of sales and revenue
                               1,592,243,944      917,798,054
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

Catatan untuk utang bank jangka panjang                                                                                                            Notes for long-term bank loan

                                                   30 June 2023                                      31 December 2022

                                       Utang bank, nilai dalam                             Utang bank, nilai dalam
                                                                 Total utang bank, kotor                             Total utang bank, kotor
                                          mata uang asing                                     mata uang asing
                                        Bank loan, amount in                                Bank loan, amount in
                                                                 Total bank loans, gross                             Total bank loans, gross
                                           foreign currency                                    foreign currency
Bank Rakyat Indonesia      Mata uang                                                                                                                  Currency     Bank Rakyat Indonesia
                                                                                                                                               0
(Persero) Tbk                                                                                                                                                                (Persero) Tbk
Bank Mandiri (Persero) Tbk IDR                                                                                               1,514,298,131                 IDR Bank Mandiri (Persero) Tbk
                           Mata uang                                                                                         1,514,298,131            Currency
Bank Syariah Indonesia Tbk Mata uang                                                                                                     0            Currency Bank Syariah Indonesia Tbk
Kreditur nama bank         Mata uang                                                                                         1,514,298,131            Currency        Creditor bank name
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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