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Page 1
Nomor Surat 001/FIMPU/LKTT/0723
Nama Emiten PT Fimperkasa Utama Tbk
Kode Emiten FIMP
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 Fimperkasa Utama Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT
Fimperkasa Utama 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 Fimperkasa Utama 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 FIMP Entity code
Nomor identifikasi entitas AB028 Entity identification number
Industri utama entitas Infrastruktur / Infrastructure Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor J. Infrastructures Sector
Subsektor J2. Heavy Constructions & Civil Subsector
Engineering
Industri J21. Heavy Constructions & Industry
Civil Engineering
Subindustri J211. Heavy Constructions & Subindustry
Civil Engineering
Informasi pemegang saham Controlling shareholder information
Indonesian Government
pengendali
Jenis entitas Local Company - Indonesia Type of entity
Jurisdiction
Jenis efek yang dicatatkan Saham / Stock Type of listed securities
Jenis papan perdagangan tempat Type of board on which the entity is
Akselerasi / Acceleration
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
Page 3
Auditor tahun berjalan Current year auditor
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 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
[3210000] Statement of financial position presented using current and
non-current - Infrastructure 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
3,996,680,097 76,728,730
equivalents
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
6,648,662,793 7,166,071,118
ketiga parties
Piutang usaha pihak Trade receivables
1,656,237,961 2,167,829,637
berelasi related parties
Persediaan lancar Current inventories
Persediaan lancar 9,901,256,728 12,512,920,891 Current inventories
Jumlah aset lancar 22,202,837,579 21,923,550,376 Total current assets
Aset tidak lancar Non-current assets
Aset keuangan tidak Non-current financial
lancar assets
Aset keuangan tidak Non-current other
57,434,232 73,844,016
lancar lainnya financial assets
Aset tetap Property, plant, and
11,340,552,232 13,430,966,404
equipment
Jumlah aset tidak lancar 11,397,986,464 13,504,810,420 Total non-current assets
Jumlah aset 33,600,824,043 35,428,360,796 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang usaha Trade payables
Utang usaha pihak Trade payables
11,481,302 285,541,302
ketiga third parties
Utang usaha pihak Trade payables
97,748,581 97,748,589
berelasi related parties
Beban akrual jangka Current accrued
87,227,114 81,651,737
pendek expenses
Utang pajak 3,109,553,796 2,423,553,796 Taxes payable
Jumlah liabilitas Total current
3,306,010,793 2,888,495,424
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Utang pihak berelasi Non-current due to
66,349,239 66,349,239
jangka panjang related parties
Utang pemegang Non-current due to
596,112,511 2,091,712,503
saham jangka panjang stockholders
Kewajiban imbalan Long-term
pasca kerja jangka 352,870,496 352,870,496 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
1,015,332,246 2,510,932,238
jangka panjang liabilities
Jumlah liabilitas 4,321,343,039 5,399,427,662 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Page 5
Saham biasa 20,000,048,750 20,000,048,750 Common stocks
Tambahan modal Additional paid-in
10,030,217,958 10,030,217,958
disetor capital
Cadangan pengukuran Reserve of
kembali program 124,114,046 124,114,046 remeasurements of
imbalan pasti defined benefit plans
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Unappropriated
belum ditentukan ( 874,899,750 ) ( 125,447,620 ) retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
29,279,481,004 30,028,933,134
pemilik entitas induk owners of parent
entity
Jumlah ekuitas 29,279,481,004 30,028,933,134 Total equity
Jumlah liabilitas dan Total liabilities and equity
33,600,824,043 35,428,360,796
ekuitas
Page 6
[3311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - Infrastructure 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
4,900,000,000 545,454,546
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 4,883,377,592 ) ( 2,097,989,171 )
pendapatan
Jumlah laba bruto 16,622,408 ( 1,552,534,625 ) Total gross profit
Beban umum dan administrasi General and administrative
( 649,176,610 ) ( 571,318,568 )
expenses
Beban lainnya ( 116,897,928 ) ( 14,613,068 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
( 749,452,130 ) ( 2,138,466,261 )
pajak penghasilan
Jumlah laba (rugi) dari operasi Total profit (loss) from
( 749,452,130 ) ( 2,138,466,261 )
yang dilanjutkan continuing operations
Jumlah laba (rugi) ( 749,452,130 ) ( 2,138,466,261 ) Total profit (loss)
Jumlah laba rugi komprehensif ( 749,452,130 ) ( 2,138,466,261 ) Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
( 749,452,130 ) ( 2,138,466,261 )
diatribusikan ke entitas induk parent entity
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas ( 749,452,130 ) ( 2,138,466,261 ) 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 24.06 37.18 share from continuing
dilanjutkan operations
Page 7
[3410000] Statement of changes in equity - Infrastructure Industry - Current Year
30 June 2023
Laporan perubahan ekuitas Statement of changes in equity
Cadangan pengukuran Saldo laba yang belum Ekuitas yang dapat
Tambahan modal
Saham biasa kembali program ditentukan diatribusikan kepada Ekuitas
disetor
imbalan pasti penggunaannya entitas induk
Reserve of
Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital remeasurements of Equity
earnings parent entity
defined benefit plans
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian Balance before restatement at beginning of
20,000,048,750 10,030,217,958 124,114,046 ( 125,447,620 ) 30,028,933,134 30,028,933,134
kembali period
Posisi ekuitas, awal periode 20,000,048,750 10,030,217,958 124,114,046 ( 125,447,620 ) 30,028,933,134 30,028,933,134 Equity position, beginning of the period
Laba (rugi) ( 749,452,130 ) ( 749,452,130 ) ( 749,452,130 ) Profit (loss)
Posisi ekuitas, akhir periode 20,000,048,750 10,030,217,958 124,114,046 ( 874,899,750 ) 29,279,481,004 29,279,481,004 Equity position, end of the period
Page 8
[3410000] Statement of changes in equity - Infrastructure Industry - Prior Year
30 June 2022
Laporan perubahan ekuitas Statement of changes in equity
Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Tambahan modal
Saham biasa ditentukan ditentukan diatribusikan kepada Ekuitas
disetor
penggunaannya penggunaannya entitas induk
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Equity
earnings earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian Balance before restatement at beginning of
20,000,038,750 10,030,197,958 ( 579,621,114 ) 29,450,615,594 29,450,615,594
kembali period
Posisi ekuitas, awal periode 20,000,038,750 10,030,197,958 ( 579,621,114 ) 29,450,615,594 29,450,615,594 Equity position, beginning of the period
Laba (rugi) ( 2,138,466,261 ) ( 2,138,466,261 ) ( 2,138,466,261 ) Profit (loss)
Kenaikan (penurunan) ekuitas melalui Increase (decrease) in equity through
30,000 30,000 30,000
transaksi pembayaran berbasis saham share-based payment transactions
Posisi ekuitas, akhir periode 20,000,038,750 10,030,227,958 ( 579,621,114 ) ( 2,138,466,261 ) 27,312,179,333 27,312,179,333 Equity position, end of the period
Page 9
[3510000] Statement of cash flows, direct method - Infrastructure 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
5,929,000,000 657,782,045
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 513,448,633 ) ( 2,606,140,188 ) goods and services
jasa
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
5,415,551,367 ( 1,948,358,144 )
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Pembayaran untuk perolehan Payments for acquisition of
(0) 2,090,414,172
aset tetap property and equipment
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
0 2,090,414,172
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Pembayaran pinjaman bank ( 1,000,000,000 ) Payments of bank loans
Penerimaan utang pemegang Proceeds from due to
1,174,658,316
saham stockholders
Pembayaran utang Payments of due to
( 1,495,600,000 )
pemegang saham stockholders
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas 30,000 from financing activities
pendanaan
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 1,495,600,000 ) 174,688,316
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
3,919,951,367 316,744,344
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
76,728,730 50,988,243
awal periode flows, beginning of the period
Kas dan setara kas arus kas, Cash and cash equivalents
3,996,680,097 367,732,587
akhir periode cash flows, end of the period
Page 10
[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 June 2023
Dasar penyusunan laporan keuangan Laporan Keuangan disusun dan disajikan dengan menggunakan Standar Akuntansi Keuangan di Basis of preparation of consolidated financial
konsolidasian Indonesia, meliputi pernyataan dan interpretasi yang diterbitkan oleh Dewan Standar Akuntansi statements
Keuangan Ikatan Akuntan Indonesia (IAI) dan Peraturan Bappepam - LK No. VIII. G.7 tentang
"Penyajian dan Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik"
Page 11
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure Industry - Current Year
30 June 2023
Aset tetap Property, plant, and equipment
Aset tetap, awal periode Penambahan aset tetap Aset tetap, akhir periode
Property, plant, and Addition in property, plant, Property, plant, and
equipment, beginning period and equipment equipment, end period
Nilai perolehan, kotor Alat berat, dimiliki langsung Heavy equipment, directly Carrying amount, gross
12,929,663,429 12,929,663,429
owned
Perabot dan peralatan kantor, Furniture and office equipment,
34,679,100 34,679,100
dimiliki langsung directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly owned
20,612,683,333 20,612,683,333
langsung
Dimiliki langsung 33,577,025,862 33,577,025,862 Directly owned
Aset tetap Property, plant, and
33,577,025,862 33,577,025,862
equipment
Akumulasi depresiasi Alat berat, dimiliki langsung Heavy equipment, directly Carrying amount, accumulated
7,204,697,024 806,080,842 8,010,777,866
owned depreciation
Perabot dan peralatan kantor, Furniture and office equipment,
34,679,100 34,679,100
dimiliki langsung directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly owned
12,906,683,334 1,284,333,330 14,191,016,664
langsung
Dimiliki langsung 20,146,059,458 2,090,414,172 22,236,473,630 Directly owned
Aset tetap Property, plant, and
20,146,059,458 2,090,414,172 22,236,473,630
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
13,430,966,404 11,340,552,232
equipment
Page 12
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Aset tetap, awal periode Penambahan aset tetap Aset tetap, akhir periode
Property, plant, and Addition in property, plant, Property, plant, and
equipment, beginning period and equipment equipment, end period
Nilai perolehan, kotor Alat berat, dimiliki langsung Heavy equipment, directly Carrying amount, gross
12,929,663,429 12,929,663,429
owned
Perabot dan peralatan kantor, Furniture and office equipment,
34,679,100 34,679,100
dimiliki langsung directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly owned
20,612,683,333 20,612,683,333
langsung
Dimiliki langsung 33,577,025,862 33,577,025,862 Directly owned
Aset tetap Property, plant, and
33,577,025,862 33,577,025,862
equipment
Akumulasi depresiasi Alat berat, dimiliki langsung Heavy equipment, directly Carrying amount, accumulated
5,592,535,339 1,612,161,685 7,204,697,024
owned depreciation
Perabot dan peralatan kantor, Furniture and office equipment,
34,679,100 34,679,100
dimiliki langsung directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly owned
10,338,016,671 2,568,666,663 12,906,683,334
langsung
Dimiliki langsung 15,965,231,110 4,180,828,348 20,146,059,458 Directly owned
Aset tetap Property, plant, and
15,965,231,110 4,180,828,348 20,146,059,458
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
17,611,794,752 13,430,966,404
equipment
Page 13
[3611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Infrastructure Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas aset tetap Beban penyusutan sebesar Rp. 2.090.414.172, Rp 4,180,828,344 dan masing-masing untuk 30 Juni Disclosure of notes for property, plant and
2023 dan 31 Desember 2022 dialokasikan ke beban umum dan administrasi.Berdasarkan penelaahan equipment
manajemen, tidak terdapat kejadian atau perubahan keadaan yang mengindikasikan adanya
penurunan nilai aset tetap pada tanggal 30 Juni 2023 dan 2022.
Page 14
[3630000] Notes to the financial statements - Inventories - Infrastucture
Industry
Catatan atas persediaan Notes for inventories
30 June 2023 31 December 2022
Bangunan dalam Building under
9,901,256,728 12,512,920,891
konstruksi construction
Persediaan, kotor 9,901,256,728 12,512,920,891 Inventories, gross
Persediaan 9,901,256,728 12,512,920,891 Inventories
Persediaan lancar 9,901,256,728 12,512,920,891 Current inventories
Page 15
[3632000] Disclosure of Notes to the financial statements - Inventories - Infrastructure Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas persediaan Bangunan dalam konstruksi merupakan biaya perolehan bangunan rumah tinggal yang masih dalam Disclosure of notes for inventories
proses konstruksi setelah dikurangi dengan pengakuan beban pokok penjualan berdasarkan
persentase penyelesaian proyek. Manajemen berpendapat tidak terdapat hambatan dalam
penyelesaian proyek. Pekerjaan Pembangunan Perumahan Ciangsana Resindence, yang beralamat di
Kp. Pabuaran Wetan RT.002 RW 019 Ciangsana Gunung Putri Bogor. Manajemen berpendapat tidak
terdapat hambatan dalam penyelesaian proyek.
Page 16
[3670000] Notes to the financial statements - Cost of Good Sold -
Infrastructure Industry
Beban pokok penjualan Cost of good sold
30 June 2023 30 June 2022
Persediaan bahan baku awal 0 0 Beginning raw inventory
Pembelian bahan baku 0 0 Purchased raw inventory
Persediaan bahan baku akhir 0 0 Ending raw inventory
Bahan baku yang digunakan 0 0 Raw inventory used
Material 2,636,664,163 Material usage
Upah, tenaga kerja langsung 149,674,300 Wages and direct labor
Depresiasi 2,090,414,172 2,090,414,172 Depreciation
Perbaikan dan pemeliharaan 1,500,000 Repairs and maintenance
Beban utilitas 5,124,957 3,750,000 Utilities expense
Jumlah biaya produksi 4,883,377,592 2,097,989,171 Total production cost
Harga pokok produksi 4,883,377,592 2,097,989,171 Cost of goods manufactured
Beban pokok penjualan dan Cost of sales and revenue
4,883,377,592 2,097,989,171
pendapatan
Page 17
[3671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - Infrastructure Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas beban pokok Jasa KonstruksiPendapatan kontrak dan biaya kontrak yang terkait dengan kontrak konstruksi diakui Disclosure of notes for cost of goods sold
penjualan sebagai pendapatan dan beban masing-masing dengan mengacu pada tahap penyelesaian aktivitas
kontrak pada akhir pelaporan.Penyelesaian konstruksi ditentukan berdasarkan proporsi antara biaya
kontrak yang masih harus dibayar untuk pekerjaan yang dilaksanakan hingga saat ini terhadap
estimasi total kontrak (metode biaya-ke-biaya).Pendapatan kontrak terdiri dari jumlah pendapatan awal
yang disetujui dalam kontrak dan variasi tanpa pekerjaan saluran, klaim, dan pembayaran insentif
sejauh kemungkinan besar akan menghasilkan pendapatan dan dapat diukur secara andal.Biaya
kontrak terdiri dari biaya yang terkait langsung dengan kontrak tertentu, biaya yang dapat diatribusikan
pada aktivitas kontrak secara umum dan dapat dialokasikan ke kontrak, dan biaya lain yang secara
khusus dapat dibebankan kepada pelanggan berdasarkan persyaratan kontrak.
Page 18
[3691000a] Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 19
[3691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 20
[3692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - Infrastructure Industry
Page 21
[3693000] Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 22
[3693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 23
[3696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - Infrastructure Industry
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