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Financial statement Text extracted PRAS

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Page 1
Nomor Surat                      075/VII/2023/PASU/BK
Nama Emiten                      Prima Alloy Steel Universal Tbk
Kode Emiten                      PRAS
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 Prima Alloy Steel Universal Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                    Prima Alloy Steel Universal 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                         Prima Alloy Steel Universal 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                            PRAS                                                         Entity code
Nomor identifikasi entitas              AA104                                      Entity identification number
Industri utama entitas                  Umum / General                                      Entity main industry
Standar akutansi yang dipilih           PSAK                                   Selected accounting standards
Sektor                                  E. Consumer Cyclicals                                              Sector
Subsektor                               E1. Automobiles & Components                                   Subsector
Industri                                E11. Auto Components                                             Industry
Subindustri                             E111. Auto Parts & Equipment                                Subindustry
Informasi pemegang saham                                                   Controlling shareholder information
                                        Individual WNI
pengendali
Jenis entitas                           Local Company - Indonesia                                  Type of entity
                                        Jurisdiction
Jenis efek yang dicatatkan              Saham / Stock                                   Type of listed securities
Jenis papan perdagangan tempat                                             Type of board on which the entity is
                                       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 15,026.00000                         presentation currency is other than
                                                                                                           rupiah
Pembulatan yang digunakan dalam                                             Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                        statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit              Type of report on financial statements
Jenis opini auditor                                                                   Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                        Matters disclosed in
pendapat untuk penekanan atas suatu                                        emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                               paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                           Result of review engagement
Opini Hal Audit Utama                                                          Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                                 Total Key Audit Matters
Paragraf Hal Audit Utama                                                         Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                           Date of auditor's opinion or result of
laporan review                                                                                     review report
Auditor tahun berjalan                                                                     Current year auditor
Nama partner audit tahun berjalan                                           Name of current year audit signing
                                                                                                         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
                                       2,143,850,207       2,559,658,435
                                                                                       equivalents
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                      14,053,145,133      18,715,184,441
          ketiga                                                                         parties
     Piutang lainnya                                                            Other receivables
          Piutang lainnya pihak                                          Other receivables third
                                       2,638,285,720      19,249,805,583
          ketiga                                                                         parties
     Persediaan lancar                                                        Current inventories
          Persediaan lancar          236,688,761,844     236,264,135,271   Current inventories
     Biaya dibayar dimuka                                                Current prepaid expenses
                                         201,883,785         919,293,345
     lancar
     Uang muka lancar                                                             Current advances
          Uang muka lancar                                                           Other current
                                      25,724,719,359       39,455,290,694
          lainnya                                                                       advances
     Pajak dibayar dimuka                                                       Current prepaid taxes
                                         434,159,336          351,075,084
     lancar
     Jumlah aset lancar              281,884,805,384     317,514,442,853      Total current assets
   Aset tidak lancar                                                                Non-current assets
     Aset pajak tangguhan             32,545,792,809       19,848,261,151        Deferred tax assets
     Aset tetap                                                                  Property, plant, and
                                    1,141,501,622,902   1,209,213,848,856
                                                                                           equipment
       Aset tidak lancar                                                           Other non-current
                                      28,920,077,580       30,336,658,297
       non-keuangan lainnya                                                      non-financial assets
       Jumlah aset tidak lancar     1,202,967,493,291   1,259,398,768,304 Total non-current assets
   Jumlah aset                      1,484,852,298,675   1,576,913,211,157                   Total assets
Liabilitas dan ekuitas                                                                Liabilities and equity
   Liabilitas                                                                                   Liabilities
       Liabilitas jangka pendek                                                   Current liabilities
          Utang usaha                                                            Trade payables
              Utang usaha pihak                                              Trade payables
                                     134,172,753,771      143,917,667,352
              ketiga                                                              third parties
          Utang lainnya                                                          Other payables
              Utang lainnya pihak                                             Other payables
                                      17,408,595,750        7,391,391,974
              ketiga                                                              third parties
          Uang muka                                                          Current advances
          pelanggan jangka                                                      from customers
          pendek
              Uang muka                                                      Current advances
              pelanggan jangka                                                 from customers
                                       5,729,506,061        6,590,556,810
              pendek pihak                                                         third parties
              ketiga
          Beban akrual jangka                                                  Current accrued
                                       5,859,279,428        7,840,009,055
          pendek                                                                     expenses
          Utang pajak                  1,989,332,525        1,211,451,274        Taxes payable
          Liabilitas jangka                                               Current maturities of
          panjang yang jatuh                                               long-term liabilities
          tempo dalam satu
          tahun
Page 5
          Liabilitas jangka                                                  Current maturities
          panjang yang jatuh                                                     of bank loans
          tempo dalam satu           43,230,593,870       29,150,372,023
          tahun atas utang
          bank
          Liabilitas jangka                                                  Current maturities
          panjang yang jatuh                                                  of finance lease
          tempo dalam satu           46,487,731,187       33,641,342,654              liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Jumlah liabilitas                                                             Total current
                                    254,877,792,592      229,742,791,142
      jangka pendek                                                                     liabilities
  Liabilitas jangka                                                            Non-current liabilities
  panjang
      Liabilitas pajak                                                       Deferred tax liabilities
                                                                        0
      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        831,155,826,660      886,261,100,165                 loans
          bank
          Liabilitas jangka                                                  Long-term finance
          panjang atas                                                          lease liabilities
                                     19,147,608,830       35,816,342,425
          liabilitas sewa
          pembiayaan
      Kewajiban imbalan                                                                  Long-term
      pasca kerja jangka             50,633,881,193       50,655,199,481          post-employment
      panjang                                                                    benefit obligations
      Jumlah liabilitas                                                         Total non-current
                                    900,937,316,683      972,732,642,071
      jangka panjang                                                                      liabilities
  Jumlah liabilitas               1,155,815,109,275     1,202,475,433,213              Total liabilities
Ekuitas                                                                                              Equity
  Ekuitas yang                                                                  Equity attributable to
  diatribusikan kepada                                                       equity owners of parent
  pemilik entitas induk                                                                            entity
      Saham biasa                    70,104,347,800       70,104,347,800           Common stocks
      Tambahan modal                                                              Additional paid-in
                                     66,576,893,554       66,576,893,554
      disetor                                                                                 capital
      Komponen ekuitas                                                        Other components of
                                    334,926,568,973      325,402,048,101
      lainnya                                                                                 equity
      Saldo laba                                                               Retained earnings
      (akumulasi kerugian)                                                                  (deficit)
          Saldo laba yang                                                       Unappropriated
          belum ditentukan        ( 142,570,620,927 )   ( 87,645,511,511 )    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                           Total equity
      diatribusikan kepada                                                attributable to equity
                                    329,037,189,400       374,437,777,944
      pemilik entitas induk                                                    owners of parent
                                                                                           entity
   Jumlah ekuitas                   329,037,189,400       374,437,777,944               Total equity
Jumlah liabilitas dan                                                      Total liabilities and equity
                                  1,484,852,298,675     1,576,913,211,157
ekuitas
Page 6
[1321000] Statement of profit or loss and other comprehensive income, OCI
components presented before tax, by function - General Industry

Laporan laba rugi dan penghasilan                          Statement of profit or loss and other
komprehensif lain                                                      comprehensive income
                                       30 June 2023          30 June 2022
Penjualan dan pendapatan                                                                       Sales and revenue
                                       25,815,289,428        59,847,093,843
usaha
Beban pokok penjualan dan                                                              Cost of sales and revenue
                                     ( 52,207,404,237 )    ( 61,878,042,543 )
pendapatan
Jumlah laba bruto                    ( 26,392,114,809 )     ( 2,030,948,700 )                 Total gross profit
Beban penjualan                         ( 690,523,100 )     ( 1,418,855,254 )                    Selling expenses
Beban umum dan administrasi                                                          General and administrative
                                      ( 8,753,989,577 )    ( 11,910,769,372 )
                                                                                                         expenses
Beban bunga dan keuangan                ( 502,767,739 )      ( 9,965,808,378 )        Interest and finance costs
Pendapatan lainnya                                                          0                        Other income
Beban lainnya                        ( 31,283,245,849 )    ( 13,550,745,292 )                     Other expenses
Jumlah laba (rugi) sebelum                                                         Total profit (loss) before tax
                                     ( 67,622,641,074 )    ( 38,877,126,996 )
pajak penghasilan
Pendapatan (beban) pajak               12,697,531,658          6,995,957,143               Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                          Total profit (loss) from
                                     ( 54,925,109,416 )    ( 31,881,169,853 )
yang dilanjutkan                                                                          continuing operations
Jumlah laba (rugi)                   ( 54,925,109,416 )    ( 31,881,169,853 )                    Total profit (loss)
Pendapatan komprehensif                                                          Other comprehensive income,
lainnya, sebelum pajak                                                                                  before tax
    Pendapatan komprehensif                                                            Other comprehensive
    lainnya yang akan                                                                    income that may be
    direklasifikasi ke laba rugi,                                                     reclassified to profit or
    sebelum pajak                                                                              loss, before tax
        Keuntungan (kerugian)                                                            Gains (losses) on
        selisih kurs penjabaran,        9,524,520,872          3,281,484,563      exchange differences on
        sebelum pajak                                                                translation, before tax
        Jumlah pendapatan                                                                        Total other
        komprehensif lainnya                                                      comprehensive income
        yang akan direklasifikasi       9,524,520,872          3,281,484,563     that may be reclassified
        ke laba rugi, sebelum                                                     to profit or loss, before
        pajak                                                                                            tax
    Jumlah pendapatan                                                            Total other comprehensive
    komprehensif lainnya,               9,524,520,872          3,281,484,563               income, before tax
    sebelum pajak
Jumlah laba rugi komprehensif        ( 54,925,109,416 )    ( 31,881,169,853 )     Total comprehensive income
Laba (rugi) yang dapat                                                              Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                          Profit (loss) attributable to
                                     ( 54,925,109,416 )    ( 31,881,169,853 )
    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   ( 54,925,109,416 )    ( 31,881,169,853 )      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                 ( 78.3 )              ( 45.5 )   share from continuing
        dilanjutkan                                                                           operations
Page 7

          
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                              Statement of changes in equity
                                                                                                               Saldo laba yang belum      Ekuitas yang dapat
                                                              Tambahan modal            Komponen transaksi
                                         Saham biasa                                                                 ditentukan          diatribusikan kepada         Ekuitas
                                                                  disetor                 ekuitas lainnya
                                                                                                                  penggunaannya              entitas induk
                                                                                        Other components of    Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                                                 Equity
                                                                                         equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                      Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                 Balance before restatement at beginning of
                                          70,104,347,800        66,576,893,554            325,402,048,101        ( 87,645,511,511 )         374,437,777,944        374,437,777,944
  kembali                                                                                                                                                                                                                   period
  Posisi ekuitas, awal periode            70,104,347,800        66,576,893,554            325,402,048,101        ( 87,645,511,511 )         374,437,777,944         374,437,777,944    Equity position, beginning of the period
  Laba (rugi)                                                                                                    ( 54,925,109,416 )       ( 54,925,109,416 )      ( 54,925,109,416 )                                  Profit (loss)
  Transaksi ekuitas lainnya                                                                 9,524,520,872                                     9,524,520,872           9,524,520,872                     Other equity transactions
  Posisi ekuitas, akhir periode           70,104,347,800        66,576,893,554            334,926,568,973      ( 142,570,620,927 )          329,037,189,400         329,037,189,400          Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                              Statement of changes in equity
                                                                                                               Saldo laba yang belum      Ekuitas yang dapat
                                                              Tambahan modal            Komponen transaksi
                                         Saham biasa                                                                 ditentukan          diatribusikan kepada         Ekuitas
                                                                  disetor                 ekuitas lainnya
                                                                                                                  penggunaannya              entitas induk
                                                                                        Other components of    Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                                                 Equity
                                                                                         equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                      Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                 Balance before restatement at beginning of
                                          70,104,347,800        66,576,893,554            347,702,145,875            2,968,674,923          487,352,062,152        487,352,062,152
  kembali                                                                                                                                                                                                                   period
  Posisi ekuitas, awal periode            70,104,347,800        66,576,893,554            347,702,145,875            2,968,674,923          487,352,062,152         487,352,062,152    Equity position, beginning of the period
  Laba (rugi)                                                                                                    ( 31,881,169,853 )       ( 31,881,169,853 )      ( 31,881,169,853 )                                  Profit (loss)
  Transaksi ekuitas lainnya                                                                 3,281,484,563                                     3,281,484,563           3,281,484,563                     Other equity transactions
  Posisi ekuitas, akhir periode           70,104,347,800        66,576,893,554            350,983,630,438        ( 28,912,494,930 )         458,752,376,862         458,752,376,862          Equity position, end of the period
Page 10
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                           Statement of cash flows
                                    30 June 2023           30 June 2022
Arus kas dari aktivitas operasi                                                 Cash flows from operating
                                                                                                  activities
   Penerimaan kas dari                                                               Cash receipts from
   aktivitas operasi                                                                 operating activities
       Penerimaan dari                                                        Receipts from customers
                                    28,893,560,615         78,235,586,349
       pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan    ( 27,801,190,460 )     ( 67,783,579,591 )     goods and services
       jasa
   Kas diperoleh dari                                                       Cash generated from (used
                                     1,092,370,155         10,452,006,758
   (digunakan untuk) operasi                                                               in) operations
   Penerimaan bunga dari                                                           Interests received from
                                          2,416,704              7,073,965
   aktivitas operasi                                                                    operating activities
   Pembayaran bunga dari                                                     Interests paid from operating
                                     ( 123,969,120 )      ( 7,474,414,230 )
   aktivitas operasi                                                                              activities
   Penerimaan pengembalian                                                  Income taxes refunded (paid)
   (pembayaran) pajak                                                             from operating activities
                                      ( 73,597,677 )      ( 1,408,753,890 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                   Other cash inflows (outflows)
   kas lainnya dari aktivitas        ( 638,987,300 )       ( 227,082,925 )        from operating activities
   operasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                       258,232,762          1,348,829,678
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                           activities
   Pencairan (penempatan)                                                       Withdrawal (placement) of
                                       412,071,555                        0
   investasi jangka pendek                                                         short-term investments
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                       412,071,555                        0
   (digunakan untuk) aktivitas                                                       investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                         activities
   Pembayaran pinjaman                                                         Payments of secured loans
                                                   (0)    ( 3,249,532,970 )
   beragunan
   Pembayaran liabilitas sewa                                                  Payments of finance lease
                                   ( 1,314,635,616 )      ( 1,568,360,333 )
   pembiayaan                                                                                   liabilities
   Penerimaan pinjaman lainnya                                                      Proceeds from other
                                    23,269,029,904           9,211,358,520
                                                                                              borrowings
   Pembayaran pinjaman                                                      Payments of other borrowings
                                  ( 23,040,506,833 )      ( 5,616,805,072 )
   lainnya
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                   ( 1,086,112,545 )      ( 1,223,339,855 )
   (digunakan untuk) aktivitas                                                        financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                Total net increase (decrease)
                                     ( 415,808,228 )          125,489,823
bersih kas dan setara kas                                                  in cash and cash equivalents
Kas dan setara kas arus kas,                                              Cash and cash equivalents cash
                                     2,559,658,435          1,861,832,757
awal periode                                                                 flows, beginning of the period
Page 11
Kas dan setara kas arus kas,   2,143,850,207   1,987,322,580     Cash and cash equivalents
akhir periode                                                  cash flows, end of the period
Page 12
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                            Property, plant, and equipment
                                                  Aset tetap, awal periode   Penambahan aset tetap Reklasifikasi aset tetap    Revaluasi aset tetap      Aset tetap, akhir periode
                                                    Property, plant, and                             Reclassifications of
                                                                               Addition in property,                          Revaluation of 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                                                                                                                                                 Land, directly owned    Carrying amount,
                                                       387,530,000,000                                                                                        387,530,000,000
                       langsung                                                                                                                                                                                           gross
                       Bangunan dan                                                                                                                                                  Building and leasehold
                       fasilitasnya, dimiliki          143,136,441,154                                    14,347,435,532         ( 4,571,957,112 )            152,911,919,574         improvement, directly
                       langsung                                                                                                                                                                      owned
                       Mesin dan peralatan,                                                                                                                                                  Machinery and
                       dimiliki langsung             2,631,724,665,303                                     6,872,608,635       ( 34,469,380,079 )           2,604,127,893,859            equipment, directly
                                                                                                                                                                                                     owned
                      Alat pengangkutan,                                                                                                                                                     Transportation
                      dimiliki langsung                 16,438,732,151                  2,300,000                                  ( 417,177,298 )              16,023,854,853           equipment, directly
                                                                                                                                                                                                     owned
                      Perabot dan peralatan                                                                                                                                             Furniture and office
                      kantor, dimiliki langsung         23,462,906,088                                                             ( 467,377,193 )              22,995,528,895           equipment, directly
                                                                                                                                                                                                     owned
                      Dimiliki langsung              3,202,292,744,696                  2,300,000         21,220,044,167       ( 39,925,891,682 )           3,183,589,197,181               Directly owned
                      Mesin, aset hak guna                                                                                                                                           Machinery, right of use
                                                       183,935,852,342                                                                                        183,935,852,342
                                                                                                                                                                                                     assets
                      Aset hak guna                    183,935,852,342                                                                                        183,935,852,342          Right of use assets
                      Bangunan, dalam                                                                                                                                                Building, assets under
                                                          2,169,415,565           16,387,654,996      ( 14,347,435,532 )              ( 7,025,199 )              4,202,609,830
                      penyelesaian                                                                                                                                                              construction
                      Mesin dan alat berat,                                                                                                                                           Machinery and heavy
                      dalam penyelesaian                  9,654,647,322                          0      ( 6,872,608,635 )                                        2,782,038,687            equipment, assets
                                                                                                                                                                                         under construction
                      Aset dalam                                                                                                                                                              Assets under
                                                        11,824,062,887            16,387,654,996      ( 21,220,044,167 )              ( 7,025,199 )              6,984,648,517
                      penyelesaian                                                                                                                                                            construction
                      Aset tetap                                                                                                                                                      Property, plant, and
                                                     3,398,052,659,925            16,389,954,996                         0     ( 39,932,916,881 )           3,374,509,698,040
                                                                                                                                                                                                 equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                    Building and leasehold    Carrying amount,
                     fasilitasnya, dimiliki             13,035,080,039             2,247,284,051                                    2,653,753,159               17,936,117,249        improvement, directly        accumulated
                     langsung                                                                                                                                                                        owned          depreciation
                     Mesin dan peralatan,                                                                                                                                                    Machinery and
Page 14
                  dimiliki langsung           2,067,985,515,373   16,560,676,762       21,808,132,858   2,106,354,324,993      equipment, directly
                                                                                                                                            owned
                  Alat pengangkutan,                                                                                               Transportation
                  dimiliki langsung             16,429,819,808          770,000          416,958,746      16,847,548,554       equipment, directly
                                                                                                                                            owned
                  Perabot dan peralatan                                                                                       Furniture and office
                  kantor, dimiliki langsung     23,388,366,597       15,976,835          465,711,658      23,870,055,090       equipment, directly
                                                                                                                                            owned
                  Dimiliki langsung           2,120,838,781,817   18,824,707,648       25,344,556,421   2,165,008,045,886         Directly owned
                  Mesin, aset hak guna                                                                                      Machinery, right of use
                                                68,000,029,252                                            68,000,029,252
                                                                                                                                            assets
                  Aset hak guna                 68,000,029,252                                            68,000,029,252     Right of use assets
                  Aset tetap                                                                                                 Property, plant, and
                                              2,188,838,811,069   18,824,707,648   0   25,344,556,421   2,233,008,075,138
                                                                                                                                       equipment
Nilai perolehan   Aset tetap                                                                                                 Property, plant, and     Carrying amount
                                              1,209,213,848,856                                         1,141,501,622,902
                                                                                                                                       equipment
Page 15
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                                  Property, plant, and equipment
                                                                       Penambahan aset          Pengurangan aset        Reklasifikasi aset
                                            Aset tetap, awal periode                                                                           Revaluasi aset tetap    Aset tetap, akhir periode
                                                                            tetap                    tetap                     tetap
                                              Property, plant, and                                                      Reclassifications of      Revaluation of
                                                                       Addition in property,   Disposals in property,                                                    Property, plant, and
                                             equipment, beginning                                                       property, plant, and    property, plant, and
                                                                       plant, and equipment    plant, and equipment                                                     equipment, end period
                                                    period                                                                  equipment               equipment
Nilai perolehan,   Tanah, dimiliki                                                                                                                                                                 Land, directly owned   Carrying amount,
                                                387,530,000,000                                                                                                            387,530,000,000
kotor              langsung                                                                                                                                                                                                          gross
                   Bangunan dan                                                                                                                                                                    Building and
                   fasilitasnya, dimiliki                                                                                                                                                              leasehold
                                                132,683,868,463                                                                                  10,452,572,691            143,136,441,154
                   langsung                                                                                                                                                                       improvement,
                                                                                                                                                                                                 directly owned
                   Mesin dan peralatan,                                                                                                                                                          Machinery and
                   dimiliki langsung          2,579,324,690,639            7,281,151,768 ( 39,160,035,999 )                1,229,834,240         83,049,024,655          2,631,724,665,303 equipment, directly
                                                                                                                                                                                                          owned
                   Alat pengangkutan,                                                                                                                                                            Transportation
                   dimiliki langsung              15,484,966,416                                                                                      953,765,735           16,438,732,151 equipment, directly
                                                                                                                                                                                                          owned
                   Perabot dan                                                                                                                                                              Furniture and office
                   peralatan kantor,              22,391,382,206                3,225,000                                                          1,068,298,882            23,462,906,088 equipment, directly
                   dimiliki langsung                                                                                                                                                                      owned
                   Dimiliki langsung          3,137,414,907,724            7,284,376,768 ( 39,160,035,999 )                1,229,834,240         95,523,661,963          3,202,292,744,696     Directly owned
                   Mesin, aset hak                                                                                                                                                           Machinery, right of
                                                183,935,852,342                                                                                                            183,935,852,342
                   guna                                                                                                                                                                              use assets
                   Aset hak guna                183,935,852,342                                                                                                            183,935,852,342 Right of use assets
                   Bangunan, dalam                                                                                                                                                              Building, assets
                                                   2,169,415,565                                                                                                             2,169,415,565
                   penyelesaian                                                                                                                                                              under construction
                   Mesin dan alat berat,                                                                                                                                                         Machinery and
                   dalam penyelesaian                                                                                                                                                         heavy equipment,
                                                   1,993,442,041           7,801,243,027                                ( 1,229,834,240 )          1,089,796,494             9,654,647,322
                                                                                                                                                                                                   assets under
                                                                                                                                                                                                    construction
                   Aset dalam                                                                                                                                                                    Assets under
                                                   4,162,857,606           7,801,243,027                                ( 1,229,834,240 )          1,089,796,494            11,824,062,887
                   penyelesaian                                                                                                                                                                   construction
                   Aset tetap                                                                                                                                                                  Property, plant,
                                              3,325,513,617,672          15,085,619,795 ( 39,160,035,999 )                                 0     96,613,458,457          3,398,052,659,925
                                                                                                                                                                                               and equipment
Akumulasi          Bangunan dan                                                                                                                                                                    Building and           Carrying amount,
Page 16
depresiasi        fasilitasnya, dimiliki      3,260,287,688     4,016,320,252                       5,758,472,099      13,035,080,039            leasehold       accumulated
                  langsung                                                                                                                   improvement,        depreciation
                                                                                                                                            directly owned
                  Mesin dan peralatan,                                                                                                     Machinery and
                  dimiliki langsung        2,046,844,370,247   32,538,848,186    39,160,035,999    27,762,332,939   2,067,985,515,373 equipment, directly
                                                                                                                                                     owned
                  Alat pengangkutan,                                                                                                        Transportation
                  dimiliki langsung          15,468,865,410         7,806,667                        953,147,731       16,429,819,808 equipment, directly
                                                                                                                                                     owned
                  Perabot dan                                                                                                          Furniture and office
                  peralatan kantor,          22,279,994,093        48,961,745                       1,059,410,759      23,388,366,597 equipment, directly
                  dimiliki langsung                                                                                                                  owned
                  Dimiliki langsung        2,087,853,517,438   36,611,936,850 ( 39,160,035,999 )   35,533,363,528   2,120,838,781,817     Directly owned
                  Mesin, aset hak                                                                                                       Machinery, right of
                                             68,000,029,252                                                            68,000,029,252
                  guna                                                                                                                          use assets
                  Aset hak guna              68,000,029,252                                                            68,000,029,252 Right of use assets
                  Aset dalam                                                                                                                Assets under
                                                          0                                                                         0
                  penyelesaian                                                                                                               construction
                  Aset tetap                                                                                                             Property, plant,
                                           2,155,853,546,690   36,611,936,850 ( 39,160,035,999 )   35,533,363,528   2,188,838,811,069
                                                                                                                                          and equipment
Nilai perolehan   Aset tetap                                                                                                             Property, plant,     Carrying amount
                                           1,169,660,070,982                                                        1,209,213,848,856
                                                                                                                                          and equipment
Page 17
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 18
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
Page 19
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
Page 20
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 21
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry

Catatan untuk pendapatan berdasarkan pihak                           Notes for revenue by parties

                                            30 June 2023             30 June 2022

                                              Penjualan dan            Penjualan dan
                         Nama pihak
                                            pendapatan usaha         pendapatan usaha
                          Party name         Sales and revenue        Sales and revenue
Pihak berelasi                                                   0                        0    Related parties
Pihak ketiga 1       PRESTIGE                                                                     Third party 1
                                                   795,106,411          17,045,523,182
                     AUTOTECH DIRECT
Pihak ketiga 2       SPECIAL FALGAR I                                                              Third party 2
                                                                 0      23,483,947,549
                     KUNGSBAC
Pihak ketiga 3       BAWEJA                                                                        Third party 3
                                                8,164,184,573            5,810,349,353
                     INTERNATIONAL
Pihak ketiga 4       TOP RUOTE                                                                     Third party 4
                                                2,551,671,736            1,650,226,665
                     CIVITANOVA MARC
Pihak ketiga 5       TRANS 4                                                                       Third party 5
                                                1,671,988,752            1,276,892,092
                     EQUIPMENT
Pihak ketiga 6       A.P                                                                           Third party 6
                                                4,278,774,750            4,130,388,794
                     INTERNATIONAL
Pihak ketiga 7       INTER TYRE                                                                    Third party 7
                                                5,139,253,841            1,769,080,016
                     HOLLAND B.V.
Pihak ketiga 8       WHEELWORLD                                                                    Third party 8
                                                                 0          617,462,870
                     GMBH
Pihak ketiga 9       FAREAST                                                                       Third party 9
                     INTERNATIONAL                 151,822,400           1,855,763,000
                     TRA
Pihak ketiga 10      PT. LAJU LINGKAR                                                             Third party 10
                                                   369,240,000               56,660,000
                     SEJATI
Pihak ketiga lainnya Pihak ketiga lainnya       2,693,246,965            2,150,800,322        Other third parties
Pihak ketiga                                   25,815,289,428           59,847,093,843            Third parties
Tipe pihak                                     25,815,289,428           59,847,093,843         Type of parties
Page 22
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 23
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan                                              Notes for revenue by type

                                             30 June 2023             30 June 2022

                        Nama produk            Penjualan dan            Penjualan dan
                         atau jasa           pendapatan usaha         pendapatan usaha
                        Service or product
                                              Sales and revenue        Sales and revenue
                              name
Pendapatan dari jasa                                              0                        0    Service revenue
Pendapatan dari produk                                                                         Product revenue 1
                       Size 14                         1,600,000           1,390,348,016
1
Pendapatan dari produk                                                                         Product revenue 2
                       Size 15                    3,721,166,933            5,167,287,921
2
Pendapatan dari produk                                                                         Product revenue 3
                       Size 16                  10,411,398,790           11,483,666,777
3
Pendapatan dari produk                                                                         Product revenue 4
                       Size 17                    7,775,522,435          14,414,248,555
4
Pendapatan dari produk                                                                         Product revenue 5
                       Size 18                    2,777,502,132            8,202,499,366
5
Pendapatan dari produk                                                                         Product revenue 6
                       Size 19                                    0        3,275,753,460
6
Pendapatan dari produk                                                                         Product revenue 7
                       Size 20                      945,364,974          13,988,887,635
7
Pendapatan dari produk                                                                         Product revenue 8
                       Size 22                      182,734,164            1,743,086,333
8
Pendapatan dari produk                                                                         Product revenue 9
                       Size 24                                    0          181,315,780
9
Pendapatan produk                                                                                 Other product
                                                                  0                        0
lainnya                                                                                                 revenue
Pendapatan dari                                                                                Product revenue
                                                25,815,289,428           59,847,093,843
produk
Tipe pendapatan                                 25,815,289,428           59,847,093,843         Type of revenue
Page 24
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang                                                                                                                                    Trade receivables by currency

                                                     30 June 2023                                                     31 December 2022

                                                            Penyisihan                                                           Penyisihan
                              Piutang usaha, kotor       penurunan nilai       Piutang usaha       Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                                          piutang usaha                                                        piutang usaha
                                                           Allowance for                                                        Allowance for
                             Trade receivables, gross   impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                            receivables                                                          receivables
Pihak ketiga   IDR                   616,811,511                                                          453,259,530                                                                IDR    Third party
               USD                13,436,333,622                                                       18,261,924,911                                                               USD
               Mata uang          14,053,145,133                                                       18,715,184,441                                18,715,184,441             Currency
Page 25
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                                     Trade receivables by aging

                                                                   30 June 2023                                                   31 December 2022

                                                                        Penyisihan                                                           Penyisihan
                                         Piutang usaha, kotor        penurunan nilai       Piutang usaha       Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                                                      piutang usaha                                                        piutang usaha
                                                                       Allowance for                                                        Allowance for
                                        Trade receivables, gross    impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                                        receivables                                                          receivables
Telah jatuh tempo 1 - 30 hari                 3,074,274,522                                                         5,681,850,486                                                      1 - 30 days     Overdue
                  31 - 60 hari                  168,522,864                                                           181,772,490                                                     31 - 60 days
                  Lebih dari 180 hari                                                                                                                                                More than 180
                                             10,810,347,747                                                        12,851,561,465
                                                                                                                                                                                              days
                   Umur                      14,053,145,133                                                        18,715,184,441                                                           Aging
Jatuh tempo        Umur                      14,053,145,133                                 14,053,145,133         18,715,184,441                                18,715,184,441             Aging    Due status
Page 26
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry
Page 27
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 28
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                           Notes for inventories
                            30 June 2023      31 December 2022
     Barang jadi             82,086,479,766     80,340,546,341            Finished goods
     Barang dalam proses    122,600,540,083    123,652,937,831           Work in process
     Bahan baku dan bahan                                        Raw and indirect material
                             32,001,741,995     32,270,651,099
     pembantu
     Persediaan, kotor      236,688,761,844    236,264,135,271        Inventories, gross
     Persediaan lancar      236,688,761,844    236,264,135,271         Current inventories
Page 29
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 30
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry

Utang usaha berdasarkan mata uang                                                                           Trade payables by currency

                                                       30 June 2023           31 December 2022

                                                          Utang usaha              Utang usaha
                                                         Trade payables           Trade payables
Pihak ketiga              IDR                                 7,424,129,677            9,809,844,585        IDR                Third party
                          EUR                                     5,799,671                5,919,614       EUR
                          JPY                                   119,545,848              133,959,258        JPY
                          USD                               126,623,278,575          133,967,943,895       USD
                          Mata uang                         134,172,753,771          143,917,667,352   Currency
Page 31
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 32
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                    Cost of good sold
                              30 June 2023       30 June 2022
Persediaan bahan baku awal      2,754,113,133      1,781,300,452          Beginning raw inventory
Pembelian bahan baku           10,058,634,056      8,748,978,068         Purchased raw inventory
Persediaan bahan baku akhir     2,209,473,066      6,300,126,349             Ending raw inventory
Bahan baku yang digunakan      10,603,274,123      4,230,152,171             Raw inventory used
Upah, tenaga kerja langsung    11,822,316,746     12,296,231,003           Wages and direct labor
Amortisasi                         13,483,386           7,109,274                     Amortization
Depresiasi                     18,149,728,984     18,365,904,948                      Depreciation
Biaya pabrikasi lainya         12,313,165,670     12,748,800,790    Other manufacturing overhead
Jumlah biaya produksi          52,901,968,909     47,648,198,186           Total production cost
Barang setengah jadi awal     123,652,937,831     85,836,643,692          Beginning wip inventory
Barang setengah jadi akhir    122,600,540,083     91,054,641,619              Ending wip inventory
Harga pokok produksi           53,954,366,657     42,430,200,259    Cost of goods manufactured
Barang jadi awal               80,340,546,341    100,511,956,135 Beginning finish goods inventory
Pembelian barang jadi                       0                   0 Purchased finish goods inventory
Barang jadi akhir              82,086,479,766     81,061,683,380     Ending finish goods inventory
Beban pokok pendapatan                                                    Other cost of goods sold
                                 ( 1,028,995 )       ( 2,430,471 )
lainnya
Beban pokok penjualan dan                                              Cost of sales and revenue
                               52,207,404,237     61,878,042,543
pendapatan
Page 33
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 34
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry

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 foreign                             Bank loan, amount in foreign
                                                                                     Total bank loans, gross                                   Total bank loans, gross
                                                               currency                                                 currency
Bank Rakyat Indonesia      USD                                                                                                                                                  USD       Bank Rakyat Indonesia
                                                             103,289,515,870                                          108,135,723,024
(Persero) Tbk                                                                                                                                                                                     (Persero) Tbk
Bank lokal lainnya         USD                               771,096,904,660                                          807,275,749,164                                           USD            Other local banks

Catatan untuk utang bank jangka panjang                                                                                                                                  Notes for long-term bank loan
                                                                             30 June 2023                                    31 December 2022
  Biaya penerbitan utang bank yang belum diamortisasi                                                   (0)                                                (0)             Unamortized bank loan issuance cost
  Total utang bank, bersih                                                                                0                                                  0                            Total bank loan, net
     Liabilitas jangka panjang yang jatuh tempo dalam satu                                                                                                                  Current maturities of bank loans
                                                                                          43,230,593,870                                      29,150,372,023
     tahun atas utang bank
     Liabilitas jangka panjang atas utang bank                                          831,155,826,660                                   886,261,100,165                             Long-term bank loans
Page 35
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 36
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 37
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 38
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 39
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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