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Nomor Surat SEC/LTR/23/VII/1149
Nama Emiten Indo Acidatama Tbk
Kode Emiten SRSN
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 Indo Acidatama Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. Indo
Acidatama Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
30 June 2023
Nama entitas Indo Acidatama 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 SRSN Entity code
Nomor identifikasi entitas AA161 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor B. Basic Materials Sector
Subsektor B1. Basic Materials Subsector
Industri B11. Chemicals Industry
Subindustri B111. Basic Chemicals Subindustry
Informasi pemegang saham Controlling shareholder information
No Controlling Shareholder
pengendali
Jenis entitas Foreign Company Type of entity
Jenis efek yang dicatatkan Saham / Stock Type of listed securities
Jenis papan perdagangan tempat Type of board on which the entity is
Pemantauan Khusus / Watchlist
entitas tercatat listed
Apakah merupakan laporan keuangan Whether the financial statements are
satu entitas atau suatu kelompok Entitas tunggal / Single entity of an individual entity or a group of
entitas entities
Periode penyampaian laporan Period of financial statements
Kuartal II / Second Quarter
keuangan submissions
Tanggal awal periode berjalan January 01, 2023 Current period start date
Tanggal akhir periode berjalan June 30, 2023 Current period end date
Tanggal akhir tahun sebelumnya December 31, 2022 Prior year end date
Tanggal awal periode sebelumnya January 01, 2022 Prior period start date
Tanggal akhir periode sebelumnya June 30, 2022 Prior period end date
Tanggal akhir 2 tahun sebelumnya December 31, 2021 Prior 2 year end date
Mata uang pelaporan Rupiah / IDR Description of presentation currency
Kurs konversi pada tanggal pelaporan Conversion rate at reporting date if
jika mata uang penyajian selain rupiah presentation currency is other than
rupiah
Pembulatan yang digunakan dalam Level of rounding used in financial
penyajian jumlah dalam laporan Ribuan / In Thousand statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit Type of report on financial statements
Jenis opini auditor Type of auditor's opinion
Hal yang diungkapkan dalam paragraf Matters disclosed in
pendapat untuk penekanan atas suatu emphasis-of-matter or other-matter
masalah atau paragraf penjelasan paragraph, if any
lainnya, jika ada
Hasil penugasan review Result of review engagement
Opini Hal Audit Utama Any Key Audit Matters Opinion
Jumlah Hal Audit Utama Total Key Audit Matters
Paragraf Hal Audit Utama Key Audit Matters Paragraph
Tanggal laporan audit atau hasil Date of auditor's opinion or result of
laporan review review report
Auditor tahun berjalan Current year auditor
Nama partner audit tahun berjalan Name of current year audit signing
partner
Lama tahun penugasan partner yang Number of years served as audit
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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.
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[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
11,576,974 14,505,411
equivalents
Aset keuangan lancar Current financial assets
Aset keuangan lancar Other current financial
62,914 1,009,094
lainnya assets
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
219,502,764 180,812,667
ketiga parties
Piutang usaha pihak Trade receivables
297,188 194,350
berelasi related parties
Persediaan lancar Current inventories
Persediaan lancar 173,801,161 277,489,414 Current inventories
Biaya dibayar dimuka Current prepaid expenses
544,411 1,007,130
lancar
Uang muka lancar Current advances
Uang muka lancar Other current
132,048,431 57,349,007
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
1,695,508 5,922,923
lancar
Jumlah aset lancar 539,529,351 538,289,996 Total current assets
Aset tidak lancar Non-current assets
Aset pajak tangguhan 474,385 2,777,669 Deferred tax assets
Properti investasi 958,000 958,000 Investment properties
Aset tetap Property, plant, and
341,765,425 334,576,636
equipment
Aset hak guna 0 Right of use assets
Jumlah aset tidak lancar 343,197,810 338,312,305 Total non-current assets
Jumlah aset 882,727,161 876,602,301 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang bank jangka Short term bank loans
112,300,633 143,195,723
pendek
Utang usaha Trade payables
Utang usaha pihak Trade payables
35,613,418 20,851,894
ketiga third parties
Uang muka Current advances
pelanggan jangka from customers
pendek
Uang muka Current advances
pelanggan jangka from customers
12,960,036 253,437
pendek pihak third parties
ketiga
Utang dividen 13,390 10,636 Dividends payable
Liabilitas keuangan Other current financial
4,768,000 4,768,000
jangka pendek lainnya liabilities
Beban akrual jangka Current accrued
9,534,873 9,794,193
pendek expenses
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Utang pajak 4,319,176 3,553,927 Taxes payable
Liabilitas jangka Current maturities of
panjang yang jatuh long-term liabilities
tempo dalam satu
tahun
Liabilitas jangka Current maturities
panjang yang jatuh of bank loans
tempo dalam satu 8,113,857 8,113,857
tahun atas utang
bank
Liabilitas jangka Current maturities
panjang yang jatuh of finance lease
tempo dalam satu 499,097 646,843 liabilities
tahun atas liabilitas
sewa pembiayaan
Jumlah liabilitas Total current
188,122,480 191,188,510
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
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 5,309,338 9,366,267 loans
bank
Liabilitas jangka Long-term finance
panjang atas lease liabilities
259,752 657,719
liabilitas sewa
pembiayaan
Kewajiban imbalan Long-term
pasca kerja jangka 18,847,377 17,047,376 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
24,416,467 27,071,362
jangka panjang liabilities
Jumlah liabilitas 212,538,947 218,259,872 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 301,000,000 301,000,000 Common stocks
Tambahan modal Additional paid-in
600,000 600,000
disetor capital
Komponen ekuitas Other components of
138,773,369 154,579,133
lainnya equity
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 62,000,000 61,259,406 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan 167,814,845 140,903,890 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
670,188,214 658,342,429
pemilik entitas induk owners of parent
entity
Jumlah ekuitas 670,188,214 658,342,429 Total equity
Jumlah liabilitas dan Total liabilities and equity
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ekuitas 882,727,161 876,602,301
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[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
30 June 2023 30 June 2022
Penjualan dan pendapatan Sales and revenue
470,185,323 412,538,840
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 360,628,618 ) ( 348,377,530 )
pendapatan
Jumlah laba bruto 109,556,705 64,161,310 Total gross profit
Beban penjualan ( 46,136,789 ) ( 35,330,721 ) Selling expenses
Beban umum dan administrasi General and administrative
( 29,036,584 ) ( 26,292,414 )
expenses
Beban bunga dan keuangan ( 5,544,925 ) ( 6,563,934 ) Interest and finance costs
Pendapatan lainnya 310,261 2,553,773 Other income
Beban lainnya ( 2,905,111 ) ( 217 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
26,243,557 ( 1,472,203 )
pajak penghasilan
Pendapatan (beban) pajak ( 8,773,772 ) ( 1,685,599 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
17,469,785 ( 3,157,802 )
yang dilanjutkan continuing operations
Jumlah laba (rugi) 17,469,785 ( 3,157,802 ) Total profit (loss)
Pendapatan komprehensif Other comprehensive income,
lainnya, setelah pajak after tax
Pendapatan komprehensif Other comprehensive
lainnya yang tidak akan income that will not be
direklasifikasi ke laba rugi, reclassified to profit or
setelah pajak loss, after tax
Pendapatan komprehensif Other comprehensive
lainnya atas pengukuran income for
kembali kewajiban 396,000 396,000 remeasurement of defined
manfaat pasti, setelah benefit obligation, after tax
pajak
Jumlah pendapatan Total other
komprehensif lainnya comprehensive income
yang tidak akan 396,000 396,000 that will not be
direklasifikasi ke laba reclassified to profit or
rugi, setelah pajak loss, after tax
Jumlah pendapatan Total other comprehensive
komprehensif lainnya, 396,000 396,000 income, after tax
setelah pajak
Jumlah laba rugi komprehensif 17,865,785 ( 2,761,802 ) Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
17,469,785 ( 3,157,802 )
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 17,865,785 ( 2,761,802 ) 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
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dasar dari operasi yang 2.9 ( 0.52 ) share from continuing dilanjutkan operations
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[1410000] Statement of changes in equity - General Industry - Current Year
30 June 2023
Laporan perubahan ekuitas Statement of changes in equity
Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Tambahan modal Komponen transaksi
Saham biasa ditentukan ditentukan diatribusikan kepada Ekuitas
disetor ekuitas lainnya
penggunaannya penggunaannya entitas induk
Additional paid-in Other components of Appropriated retained Unappropriated retained Equity attributable to
Common stocks Equity
capital equity transactions earnings earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 301,000,000 600,000 138,773,369 61,259,406 156,709,654 658,342,429 658,342,429 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 301,000,000 600,000 138,773,369 61,259,406 156,709,654 658,342,429 658,342,429 Equity position, beginning of the period
Laba (rugi) 0 17,469,785 17,469,785 17,469,785 Profit (loss)
Pendapatan komprehensif lainnya 0 396,000 396,000 396,000 Other comprehensive income
Pembentukan cadangan umum 740,594 740,594 740,594 Allocation for general reserves
Distribusi dividen kas (0) ( 6,760,594 ) ( 6,760,594 ) ( 6,760,594 ) Distributions of cash dividends
Posisi ekuitas, akhir periode 301,000,000 600,000 138,773,369 62,000,000 167,814,845 670,188,214 670,188,214 Equity position, end of the period
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[1410000] Statement of changes in equity - General 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 Komponen transaksi
Saham biasa ditentukan ditentukan diatribusikan kepada Ekuitas
disetor ekuitas lainnya
penggunaannya penggunaannya entitas induk
Additional paid-in Other components of Appropriated retained Unappropriated retained Equity attributable to
Common stocks Equity
capital equity transactions earnings earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 301,000,000 600,000 138,773,369 61,259,406 106,574,653 608,207,428 608,207,428 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 301,000,000 600,000 138,773,369 61,259,406 106,574,653 608,207,428 608,207,428 Equity position, beginning of the period
Laba (rugi) ( 3,157,802 ) ( 3,157,802 ) ( 3,157,802 ) Profit (loss)
Pendapatan komprehensif lainnya 396,000 396,000 396,000 Other comprehensive income
Posisi ekuitas, akhir periode 301,000,000 600,000 138,773,369 61,259,406 103,812,851 605,445,626 605,445,626 Equity position, end of the period
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[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
441,972,293 394,792,431
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 360,798,358 ) ( 333,993,803 ) goods and services
jasa
Pembayaran gaji dan Payments for salaries and
( 20,574,508 ) ( 22,808,176 )
tunjangan allowances
Kas diperoleh dari Cash generated from (used
60,599,427 37,990,452
(digunakan untuk) operasi in) operations
Pembayaran dividen dari Dividends paid from operating
( 6,017,246 )
aktivitas operasi activities
Pembayaran bunga dari Interests paid from operating
( 5,542,087 ) ( 6,560,181 )
aktivitas operasi activities
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 1,082,134 ) ( 4,802,009 )
penghasilan dari aktivitas
operasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
47,957,960 26,628,262
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Penerimaan dari penjualan Proceeds from disposal of
284,685 313,022
aset tetap property, plant and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 16,083,310 ) ( 8,194,101 )
aset tetap property, plant and equipment
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 15,798,625 ) ( 7,881,079 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Penerimaan pinjaman bank 213,251,713 152,942,381 Proceeds from bank loans
Pembayaran pinjaman bank ( 248,203,731 ) ( 163,438,641 ) Payments of bank loans
Penerimaan liabilitas sewa Proceeds from finance lease
49,029
pembiayaan liabilities
Pembayaran liabilitas sewa Payments of finance lease
( 594,742 ) ( 545,649 )
pembiayaan liabilities
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 35,497,731 ) ( 11,041,909 )
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
( 3,338,396 ) 7,705,274
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
14,505,411 24,461,897
awal periode flows, beginning of the period
Efek perubahan nilai kurs pada Effect of exchange rate changes
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kas dan setara kas 409,959 1,204,624 on cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents
11,576,974 33,371,795
akhir periode cash flows, end of the period
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[1610000] Explanation for Significant Accounting Policy - General Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 June 2023
Dasar penyusunan laporan keuangan Laporan keuangan telah disusun dan disajikan sesuai dengan Standar Akuntansi Keuangan di Basis of preparation of consolidated financial
konsolidasian Indonesia yang meliputi Pernyataan Standar Akuntansi Keuangan (PSAK) dan Interpretasi Standar statements
Akuntansi Keuangan (ISAK) yang diterbitkan oleh Dewan Standar Akuntansi Keuangan ? Ikatan
Akuntan Indonesia (DSAK ? IAI), serta peraturan Pasar Modal yang berlaku antara lain Peraturan
Otoritas Jasa Keuangan/Badan Pengawas Pasar Modal dan Lembaga Keuangan (OJK/Bapepam-LK)
No.VIII.G.7 tentang pedoman penyajian laporan keuangan, keputusan Ketua Bapepam-LK
No.KEP-347/BL/2012 tentang penyajian dan pengungkapan laporan keuangan emiten atau
perusahaan publik.
Kas dan setara kas Kas dan bank termasuk kas dan bank di bank (rekening giro) yang tidak digunakan sebagai jaminan Cash and cash equivalents
dan tidak dibatasi penggunaannya.
Persediaan Persediaan dinyatakan berdasarkan biaya perolehan atau nilai realisasi bersih, mana yang lebih Inventories
rendah. Biaya perolehan bahan baku dan pembantu ditentukan dengan metode rata-rata, sedangkan
barang jadi dan barang dalam proses dengan metode rata-rata bergerak (moving average). Penyisihan
persediaan usang dan tidak lancar ditentukan berdasarkan hasil penelaahan terhadap keadaan
persediaan di akhir tahun.
Properti investasi Properti investasi terdiri dari tanah yang dikuasai untuk kenaikan nilai dan belum ditentukan Investment property
penggunaannya oleh Perusahaan.
Aset tetap Aset tetap pada awalnya diakui sebesar biaya perolehan yang meliputi harga perolehannya dan setiap Fixed assets
biaya yang dapat diatribusikan langsung untuk membawa aset ke kondisi dan lokasi yang diinginkan
agar aset siap digunakan sesuai intensi manajemen.
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[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 Penambahan aset Pengurangan aset Aset tetap, akhir
Reklasifikasi aset tetap
periode tetap tetap periode
Property, plant, and Reclassifications of
Addition in property, Disposals in property, Property, plant, and
equipment, beginning property, plant, and
plant, and equipment plant, and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki langsung 182,061,000 2,156,324 184,217,324 Land, directly owned Carrying amount, gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 47,293,993 289,000 183,000 47,765,993 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 357,532,434 407,458 2,601,555 360,541,447 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 3,223,563 28,500 3,252,063 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
30,559,498 1,075,496 ( 912,164 ) 0 30,722,830
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
16,688,627 265,000 16,953,627
langsung
Dimiliki langsung 637,359,115 4,221,778 ( 912,164 ) 2,784,555 643,453,284 Directly owned
Bangunan, aset hak Building, right of use
289,047 289,047
guna assets
Kendaraan bermotor, Motor vehicle, rights of
300,423 300,423
aset hak guna use assets
Aset hak guna 589,470 589,470 Right of use assets
Bangunan, dalam Building, assets under
411,900 225,000 ( 183,000 ) 453,900
penyelesaian construction
Mesin dan alat berat, Machinery and heavy
dalam penyelesaian 0 10,971,977 ( 2,601,555 ) 8,370,422 equipment, assets under
construction
Aset dalam Assets under
411,900 11,196,977 ( 2,784,555 ) 8,824,322
penyelesaian construction
Aset tetap Property, plant, and
638,360,485 15,418,755 ( 3,696,719 ) 2,784,555 652,867,076
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
Page 15
fasilitasnya, dimiliki 20,996,992 1,625,544 22,622,536 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 240,419,497 4,230,608 244,650,105 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 3,221,230 4,708 3,225,938 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
22,813,311 2,165,367 ( 357,190 ) ( 554,973 ) 24,066,515
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
16,009,838 94,689 16,104,527
langsung
Dimiliki langsung 303,460,868 8,120,916 ( 357,190 ) ( 554,973 ) 310,669,621 Directly owned
Bangunan, aset hak Building, right of use
108,393 72,262 180,655
guna assets
Kendaraan bermotor, Motor vehicle, rights of
214,588 36,787 251,375
aset hak guna use assets
Aset hak guna 322,981 109,049 0 432,030 Right of use assets
Aset tetap Property, plant, and
303,783,849 8,229,965 ( 357,190 ) ( 554,973 ) 311,101,651
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
334,576,636 341,765,425
equipment
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[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Aset tetap, awal Penambahan aset Pengurangan aset Reklasifikasi aset Aset tetap, akhir
Revaluasi aset tetap
periode tetap tetap tetap periode
Property, plant, and Reclassifications of Revaluation of Property, plant, and
Addition in property, Disposals in property,
equipment, beginning property, plant, and property, plant, and equipment, end
plant, and equipment plant, and equipment
period equipment equipment period
Nilai perolehan, Tanah, dimiliki Land, directly owned Carrying amount,
173,223,100 8,837,900 182,061,000
kotor langsung gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 35,238,051 3,388,550 1,478,580 7,188,812 47,293,993 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 353,626,183 1,961,251 1,945,000 357,532,434 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 3,223,563 3,223,563 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
29,307,747 2,109,201 ( 857,450 ) 30,559,498
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
16,688,627 16,688,627
langsung
Dimiliki langsung 611,307,271 7,459,002 ( 857,450 ) 3,423,580 16,026,712 637,359,115 Directly owned
Bangunan, aset hak Building, right of use
189,992 289,047 ( 189,992 ) 289,047
guna assets
Kendaraan bermotor, Motor vehicle, rights of
300,423 300,423
aset hak guna use assets
Aset hak guna 490,415 289,047 ( 189,992 ) 589,470 Right of use assets
Bangunan, dalam Building, assets under
1,931,281 427,096 ( 467,897 ) ( 1,478,580 ) 411,900
penyelesaian construction
Mesin dan alat berat, Machinery and heavy
dalam penyelesaian 102,632 1,945,000 ( 102,632 ) ( 1,945,000 ) 0 equipment, assets
under construction
Aset dalam Assets under
2,033,913 2,372,096 ( 570,529 ) ( 3,423,580 ) 411,900
penyelesaian construction
Aset tetap Property, plant, and
613,831,599 10,120,145 ( 1,617,971 ) 0 16,026,712 638,360,485
equipment
Page 17
Akumulasi Bangunan dan Building and leasehold Carrying amount,
depresiasi fasilitasnya, dimiliki 19,117,396 1,879,596 (0) 20,996,992 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 231,575,294 8,844,203 (0) 240,419,497 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 3,210,756 10,474 3,221,230 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
19,499,484 4,171,277 ( 857,450 ) 22,813,311
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
15,745,803 264,035 (0) 16,009,838
langsung
Dimiliki langsung 289,148,733 15,169,585 ( 857,450 ) 303,460,868 Directly owned
Bangunan, aset hak Building, right of use
189,992 108,393 ( 189,992 ) 108,393
guna assets
Kendaraan bermotor, Motor vehicle, rights of
141,015 73,573 214,588
aset hak guna use assets
Aset hak guna 331,007 181,966 ( 189,992 ) 322,981 Right of use assets
Aset tetap Property, plant, and
289,479,740 15,351,551 ( 1,047,442 ) 303,783,849
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
324,351,859 334,576,636
equipment
Page 18
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 19
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 20
[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 produk Product revenue 1
Ethanol (Alkohol) 262,074,107 207,743,800
1
Pendapatan dari produk Product revenue 2
Acetic Acid 47,054,432 70,249,852
2
Pendapatan dari produk Product revenue 3
Pupuk 1,989,226 3,975,961
3
Pendapatan dari produk Product revenue 4
CO2 229,612 782,504
4
Pendapatan dari produk Product revenue 5
Spiritus 1,727,000 1,744,600
5
Pendapatan dari produk Product revenue 6
Lain-lain 0 1,480,148
6
Pendapatan dari produk Ethanol (Alkohol) Product revenue 7
157,110,946 126,561,975
7 Ekspor
Pendapatan dari Product revenue
470,185,323 412,538,840
produk
Tipe pendapatan 470,185,323 412,538,840 Type of revenue
Page 21
[1619000] Notes to the financial statements - Revenue With Value More Than 10% - General Industry
Page 22
[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, Trade receivables,
impairment of trade Trade receivables impairment of trade Trade receivables
gross gross
receivables receivables
Belum jatuh tempo Umur 115,656,030 114,668,145 Aging Not yet due
Telah jatuh tempo 1 - 60 hari 94,154,731 61,393,833 1 - 60 days Overdue
1 - 90 hari 5,892,969 3,647,948 1 - 90 days
1 - 180 hari 9,041,415 4,654,983 1 - 180 days
Umur 109,089,115 69,696,764 Aging
Jatuh tempo Umur 224,745,145 ( 4,945,193 ) 219,799,952 184,364,909 ( 3,357,892 ) 181,007,017 Aging Due status
Page 23
[1620400] Notes to the financial statements - Trade receivables, by domestic or international - General Industry
Piutang usaha berdasarkan domestik atau international Trade receivables by domestic or international
30 June 2023 31 December 2022
Penyisihan penurunan Penyisihan penurunan
Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
nilai piutang usaha nilai piutang usaha
Allowance for impairment Allowance for impairment
Trade receivables, gross Trade receivables Trade receivables, gross Trade receivables
of trade receivables of trade receivables
Domestik 212,541,859 126,385,788 Domestic
International 12,203,286 57,979,121 International
Total piutang usaha Total trade receivables by
berdasarkan domestik atau 224,745,145 ( 4,945,193 ) 219,799,952 184,364,909 ( 3,357,892 ) 181,007,017 domestic or international
international
Page 24
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry
Pergerakan penurunan nilai piutang Movement of allowance for
usaha impairment of trade receivables
30 June 2023 31 December 2022
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, awal periode 3,357,892 2,750,086 trade receivables, beginning
period
Penambahan penyisihan Addition of allowance for
1,587,301 607,806
penurunan nilai piutang usaha impairment of trade receivables
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, akhir periode 4,945,193 3,357,892 trade receivables, ending
period
Page 25
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 26
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 June 2023 31 December 2022
Barang jadi 50,660,060 30,826,484 Finished goods
Barang dalam proses 4,231,281 3,838,077 Work in process
Bahan baku dan bahan Raw and indirect material
113,915,796 238,578,195
pembantu
Suku cadang 4,994,024 4,246,658 Spareparts
Persediaan, kotor 173,801,161 277,489,414 Inventories, gross
Persediaan lancar 173,801,161 277,489,414 Current inventories
Page 27
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 28
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Utang usaha berdasarkan umur Trade payables by aging
30 June 2023 31 December 2022
Utang usaha Utang usaha
Trade payables Trade payables
Belum jatuh tempo Umur 35,613,418 20,851,894 Aging Not yet due
Telah jatuh tempo Umur 0 Aging Overdue
Jatuh tempo Umur 35,613,418 20,851,894 Aging Due status
Page 29
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 30
[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 235,137,847 264,958,020 Beginning raw inventory
Pembelian bahan baku 141,730,632 49,990,064 Purchased raw inventory
Persediaan bahan baku akhir 112,212,337 75,108,149 Ending raw inventory
Bahan baku yang digunakan 264,656,142 239,839,935 Raw inventory used
Upah, tenaga kerja langsung 833,587 743,558 Wages and direct labor
Biaya pabrikasi lainya 66,977,978 73,687,625 Other manufacturing overhead
Jumlah biaya produksi 332,467,707 314,271,118 Total production cost
Barang setengah jadi awal 3,838,077 4,737,126 Beginning wip inventory
Barang setengah jadi akhir 4,231,281 4,370,520 Ending wip inventory
Harga pokok produksi 332,074,503 314,637,724 Cost of goods manufactured
Barang jadi awal 30,826,484 60,140,379 Beginning finish goods inventory
Pembelian barang jadi 41,385,476 48,459,064 Purchased finish goods inventory
Barang jadi akhir 50,660,060 82,461,244 Ending finish goods inventory
Biaya overhead lainnya 0 0 Overhead
Beban pokok pendapatan Other cost of goods sold
7,002,215 7,002,217
lainnya
Beban pokok penjualan dan Cost of sales and revenue
360,628,618 348,377,530
pendapatan
Page 31
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 32
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
30 June 2023 31 December 2022
Utang bank, nilai dalam Utang bank, nilai dalam
Total utang bank, kotor Total utang bank, kotor
mata uang asing mata uang asing
Bank loan, amount in Bank loan, amount in
Total bank loans, gross Total bank loans, gross
foreign currency foreign currency
Bank Central Asia Tbk IDR 13,423,195 13,423,195 17,480,124 17,480,124 IDR Bank Central Asia Tbk
Mata uang 13,423,195 17,480,124 Currency
Kreditur nama bank Mata uang 13,423,195 17,480,124 Currency Creditor bank name
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
30 June 2023 31 December 2022
Total utang bank, kotor 13,423,195 17,480,124 Total bank loans, gross
Total utang bank, bersih 13,423,195 17,480,124 Total bank loan, net
Liabilitas jangka panjang yang jatuh tempo dalam satu Current maturities of bank loans
8,113,857 8,113,857
tahun atas utang bank
Liabilitas jangka panjang atas utang bank 5,309,338 9,366,267 Long-term bank loans
Page 33
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 34
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
30 June 2023
Catatan untuk utang bank jangka panjang Notes for long-term
bank loan
Utang bank, nilai dalam mata uang
asing
Bank loan, amount in foreign currency
Bank Central Asia Tbk IDR 13,423,195 IDR Bank Central Asia Tbk
31 December 2022
Catatan untuk utang bank jangka panjang Notes for long-term
bank loan
Utang bank, nilai dalam mata uang
asing
Bank loan, amount in foreign currency
Bank Central Asia Tbk IDR 17,480,124 IDR Bank Central Asia Tbk
Page 35
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Catatan utang bank jangka pendek Notes for short-term bank loans
30 June 2023 31 December 2022
Utang bank jangka Utang bank jangka
Utang bank jangka Utang bank jangka
pendek, nilai dalam mata pendek, nilai dalam mata
pendek pendek
uang asing uang asing
Short-term bank loan, Short-term bank loan,
Short term bank loans Short term bank loans
amount in foreign currency amount in foreign currency
Bank Central Asia Tbk IDR 67,300,633 67,300,633 128,195,723 128,195,723 IDR Bank Central Asia Tbk
Mata uang 67,300,633 128,195,723 Currency
Bank asing lainnya IDR 45,000,000 45,000,000 15,000,000 15,000,000 IDR Other foreign banks
Mata uang 45,000,000 15,000,000 Currency
Kreditur nama bank Mata uang 112,300,633 143,195,723 Currency Creditor bank name
Page 36
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 37
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
30 June 2023
Catatan utang bank jangka pendek Notes for short-term
bank loans
Utang bank jangka pendek, nilai dalam
mata uang asing
Short-term bank loan, amount in foreign
currency
Bank Central Asia Tbk IDR 67,300,633 IDR Bank Central Asia Tbk
Bank asing lainnya IDR 45,000,000 IDR Other foreign banks
31 December 2022
Catatan utang bank jangka pendek Notes for short-term
bank loans
Utang bank jangka pendek, nilai dalam
mata uang asing
Short-term bank loan, amount in foreign
currency
Bank Central Asia Tbk IDR 128,195,723 IDR Bank Central Asia Tbk
Bank asing lainnya IDR 15,000,000 IDR Other foreign banks
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