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Financial statement Text extracted MITI

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Page 1
Nomor Surat                      130/DIR-MI/VII/2023
Nama Emiten                      Mitra Investindo Tbk
Kode Emiten                      MITI
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



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



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 No      Nama         Kegiatan         Lokasi         Tahun          Status         Jumlah Aset         Satuan       Mata     Persentase
                       Usaha                         Komersil       Operasi                                          Uang        (%)
 1    PT Wasesa       Pelayaran      Indonesia         1955         Berjalan       109.718.014.990      PENUH        IDR        99.81
      Line              untuk
                     pengangkut
                     penumpang
                     dan barang
 2    PT Pelayaran    Pelayaran      Indonesia        2020          Berjalan       117.812.547.586      PENUH        IDR          99.0
      Karana LIne       untuk
                     pengangkut
                     penumpan
                     dan barang
 3    PT Karya Abdi Pengangkutan     Indonesia        1986          Berjalan        90.421.486.074      PENUH        IDR          70.0
      Luhur              dan
                    pergudangan




  Dokumen ini merupakan dokumen resmi Mitra Investindo Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. Mitra

                            Investindo 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                         Mitra Investindo 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                         MITI                                                        Entity code
Nomor identifikasi entitas           AA283                                     Entity identification number
Industri utama entitas               Umum / General                                     Entity main industry
Standar akutansi yang dipilih        PSAK                                  Selected accounting standards
Sektor                               K. Transportation & Logistic                                      Sector
Subsektor                            K2. Logistics & Deliveries                                    Subsector
Industri                             K21. Logistics & Deliveries                                     Industry
Subindustri                          K211. Logistics & Deliveries                               Subindustry
Informasi pemegang saham                                               Controlling shareholder information
                                     Individual WNI
pengendali
Jenis entitas                        Local Company - Indonesia                                 Type of entity
                                     Jurisdiction
Jenis efek yang dicatatkan           Saham / Stock                                  Type of listed securities
Jenis papan perdagangan tempat                                         Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                        listed
Apakah merupakan laporan keuangan                                     Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity      of an individual entity or a group of
entitas                                                                                               entities
Periode penyampaian laporan                                                  Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                        submissions
Tanggal awal periode berjalan          January 01, 2023                            Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                 Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                               Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                  Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                              Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                   Description of presentation currency
Kurs konversi pada tanggal pelaporan                                    Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                  presentation currency is other than
                                                                                                       rupiah
Pembulatan yang digunakan dalam                                         Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                    statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit          Type of report on financial statements
Jenis opini auditor                                                               Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                    Matters disclosed in
pendapat untuk penekanan atas suatu                                    emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                           paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                       Result of review engagement
Opini Hal Audit Utama               Tidak / No                             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              KAP Paul Hadiwinata, Hidajat,                      Current year auditor
                                    Arsono, Retno, Palilingan &
                                    Rekan
Page 3
Nama partner audit tahun berjalan     Hansen Bunardi Wijoyo, S.E.,       Name of current year audit signing
                                      CPA                                                               partner
Lama tahun penugasan partner yang                                          Number of years served as audit
menandatangani                                                                                 signing partner
Auditor tahun sebelumnya                                                                     Prior year auditor
Nama partner audit tahun sebelumnya                                        Name of prior year audit signing
                                                                                                        partner
Kepatuhan terhadap pemenuhan                                          Whether in compliance with OJK rules
peraturan OJK Nomor:                                                      No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                                     responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                                       financial statements
Kepatuhan terhadap pemenuhan                                            Compliance to the independency of
independensi akuntan yang                                               Accountant that provide services in
memberikan jasa audit di pasar modal                                    Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes                                    rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                                       concerning The Use of Public
Penggunaan Jasa Akuntan Publik                                             Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                                                   Financial Services Activities.
Page 4
[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
                                  130,239,585,180    131,036,973,035
                                                                                    equivalents
     Aset keuangan lancar                                             Current financial assets
          Aset keuangan lancar                                        Other current financial
                                    6,938,269,916      7,790,197,193
          lainnya                                                                      assets
     Piutang usaha                                                          Trade receivables
          Piutang usaha pihak                                        Trade receivables third
                                   45,875,177,585     39,679,173,628
          ketiga                                                                      parties
          Piutang usaha pihak                                             Trade receivables
                                   15,343,760,714     10,491,985,358
          berelasi                                                           related parties
     Piutang lainnya                                                        Other receivables
          Piutang lainnya pihak                                      Other receivables third
                                     265,359,944         240,325,423
          ketiga                                                                      parties
     Persediaan lancar                                                    Current inventories
          Persediaan lancar         2,505,431,446      2,306,384,721   Current inventories
     Biaya dibayar dimuka                                            Current prepaid expenses
                                    7,901,458,651      7,918,277,836
     lancar
     Uang muka lancar                                                          Current advances
          Uang muka lancar                                                        Other current
                                                                       0
          lainnya                                                                    advances
     Pajak dibayar dimuka                                                    Current prepaid taxes
                                    1,260,595,355        736,939,549
     lancar
     Aset tidak lancar atau                                                  Non-current assets or
     kelompok lepasan                                                    disposal groups classified
                                                                       0
     diklasifikasikan sebagai                                                      as held-for-sale
     dimiliki untuk dijual
     Jumlah aset lancar           210,329,638,791    200,200,256,743         Total current assets
   Aset tidak lancar                                                             Non-current assets
     Dana yang dibatasi                                                      Non-current restricted
     penggunaannya tidak                                               0                     funds
     lancar
     Aset pajak tangguhan           1,539,723,027       1,539,723,027       Deferred tax assets
     Properti investasi             3,702,900,000       3,702,900,000    Investment properties
     Aset tetap                                                             Property, plant, and
                                  142,434,660,826    145,850,420,452
                                                                                     equipment
       Aset hak guna                                               0        Right of use assets
       Goodwill                   116,816,635,775    116,816,635,775                    Goodwill
       Aset tidak lancar                                                      Other non-current
                                    5,270,841,106      6,923,124,327
       non-keuangan lainnya                                                non-financial assets
       Jumlah aset tidak lancar   269,764,760,734    274,832,803,581 Total non-current assets
   Jumlah aset                    480,094,399,525    475,033,060,324                  Total assets
Liabilitas dan ekuitas                                                          Liabilities and equity
   Liabilitas                                                                             Liabilities
       Liabilitas jangka pendek                                              Current liabilities
          Utang bank jangka                                           Short term bank loans
                                   10,000,000,000     12,500,000,000
          pendek
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                              Trade payables
                                    6,149,113,845       6,853,945,733
              ketiga                                                            third parties
Page 5
       Utang usaha pihak                                            Trade payables
                                           0         5,911,015
       berelasi                                                      related parties
   Utang lainnya                                                       Other payables
       Utang lainnya pihak                                          Other payables
                                 910,422,485     2,702,252,179
       ketiga                                                           third parties
   Uang muka                                                        Current advances
   pelanggan jangka                                                   from customers
   pendek
       Uang muka                                                 Current advances
       pelanggan jangka                                            from customers
                               15,375,266,783   20,636,834,973
       pendek pihak                                                    third parties
       ketiga
   Beban akrual jangka                                              Current accrued
                                7,841,314,689   14,048,563,752
   pendek                                                                  expenses
   Utang pajak                  8,519,136,541   10,700,656,708        Taxes payable
   Pendapatan diterima                                             Current unearned
                                                             0
   dimuka jangka pendek                                                     revenue
   Liabilitas jangka                                           Current maturities of
   panjang yang jatuh                                           long-term liabilities
   tempo dalam satu
   tahun
       Liabilitas jangka                                          Current maturities
       panjang yang jatuh                                               of consumer
       tempo dalam satu                                          financing payables
                                                             0
       tahun atas utang
       pembiayaan
       konsumen
       Liabilitas jangka                                         Current maturities
       panjang yang jatuh                                         of finance lease
       tempo dalam satu          604,271,564      612,305,254             liabilities
       tahun atas liabilitas
       sewa pembiayaan
   Liabilitas                                                            Other current
   non-keuangan jangka                     0      183,867,080    non-financial liabilities
   pendek lainnya
   Jumlah liabilitas                                                    Total current
                               49,399,525,907   68,244,336,694
   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 finance
       panjang atas                                                 lease liabilities
                                 496,369,732      787,385,037
       liabilitas sewa
       pembiayaan
   Provisi jangka                                                         Non-current
   panjang                                                                 provisions
       Provisi restorasi                                               Non-current
       dan rehabilitasi                                               provisions for
                                                             0
       jangka panjang                                               restoration and
                                                                      rehabilitation
   Kewajiban imbalan                                                         Long-term
   pasca kerja jangka          11,419,389,747   12,003,516,039       post-employment
   panjang                                                          benefit obligations
   Jumlah liabilitas                                                Total non-current
                               11,915,759,479   12,790,901,076
   jangka panjang                                                             liabilities
Page 6
  Jumlah liabilitas            61,315,285,386    81,035,237,770             Total liabilities
Ekuitas                                                                                   Equity
  Ekuitas yang                                                       Equity attributable to
  diatribusikan kepada                                            equity owners of parent
  pemilik entitas induk                                                               entity
      Saham biasa             231,036,775,150   231,036,775,150         Common stocks
      Tambahan modal                                                   Additional paid-in
                               13,525,382,696    13,525,382,696
      disetor                                                                     capital
      Cadangan pengukuran                                                     Reserve of
      kembali program           1,203,432,537     1,203,432,537     remeasurements of
      imbalan pasti                                                defined benefit plans
      Saldo laba                                                    Retained earnings
      (akumulasi kerugian)                                                      (deficit)
         Saldo laba yang                                             Unappropriated
         belum ditentukan      41,970,591,625    22,265,330,689    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                Total equity
      diatribusikan kepada                                      attributable to equity
                              287,736,182,008   268,030,921,072
      pemilik entitas induk                                          owners of parent
                                                                                 entity
   Kepentingan                                                   Non-controlling interests
                              131,042,932,131   125,966,901,482
   non-pengendali
   Jumlah ekuitas             418,779,114,139   393,997,822,554                 Total equity
Jumlah liabilitas dan                                              Total liabilities and equity
                              480,094,399,525   475,033,060,324
ekuitas
Page 7
[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
                                      166,988,526,154       58,609,485,515
usaha
Beban pokok penjualan dan                                                            Cost of sales and revenue
                                    ( 104,452,751,468 )   ( 41,960,105,329 )
pendapatan
Jumlah laba bruto                      62,535,774,686       16,649,380,186                   Total gross profit
Beban umum dan administrasi                                                        General and administrative
                                     ( 24,523,463,668 )    ( 9,210,553,909 )
                                                                                                       expenses
Pendapatan keuangan                      1,169,420,185          175,962,599                     Finance income
Beban bunga dan keuangan                ( 212,053,842 )       ( 45,244,980 )         Interest and finance costs
Keuntungan (kerugian) selisih                                                     Gains (losses) on changes in
                                        ( 353,723,249 )        242,265,663
kurs mata uang asing                                                                    foreign exchange rates
Beban pajak final                       ( 376,540,183 )      ( 543,676,805 )                 Final tax expenses
Pendapatan lainnya                         190,835,339                                             Other income
Beban lainnya                                                 ( 21,632,472 )                    Other expenses
Keuntungan (kerugian) lainnya             250,000,000                                      Other gains (losses)
Jumlah laba (rugi) sebelum                                                       Total profit (loss) before tax
                                       38,680,249,268        7,246,500,282
pajak penghasilan
Pendapatan (beban) pajak              ( 7,068,964,217 )      ( 805,162,748 )             Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                        Total profit (loss) from
                                       31,611,285,051        6,441,337,534
yang dilanjutkan                                                                        continuing operations
Jumlah laba (rugi)                     31,611,285,051        6,441,337,534                    Total profit (loss)
Pendapatan komprehensif                                                        Other comprehensive income,
lainnya, sebelum pajak                                                                                before tax
    Pendapatan komprehensif                                                          Other comprehensive
    lainnya yang tidak akan                                                         income that will not be
    direklasifikasi ke laba rugi,                                                   reclassified to profit or
    sebelum pajak                                                                           loss, before tax
        Jumlah pendapatan                                                                     Total other
        komprehensif lainnya                                                    comprehensive income
        yang tidak akan                               0                    0              that will not be
        direklasifikasi ke laba                                                 reclassified to profit or
        rugi, sebelum pajak                                                              loss, 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
        Jumlah pendapatan                                                                     Total other
        komprehensif lainnya                                                    comprehensive income
        yang akan direklasifikasi                     0                    0   that may be reclassified
        ke laba rugi, sebelum                                                   to profit or loss, before
        pajak                                                                                          tax
    Jumlah pendapatan                                                          Total other comprehensive
    komprehensif lainnya,                             0                    0             income, before tax
    sebelum pajak
Jumlah pendapatan                                                                 Total other comprehensive
komprehensif lainnya, setelah                         0                    0                income, after tax
pajak
Jumlah laba rugi komprehensif          31,611,285,051        6,441,337,534      Total comprehensive income
Laba (rugi) yang dapat                                                            Profit (loss) attributable to
diatribusikan
Page 8
  Laba (rugi) yang dapat           25,016,364,191   6,441,337,534     Profit (loss) attributable to
  diatribusikan ke entitas induk                                                     parent entity
  Laba (rugi) yang dapat                                              Profit (loss) attributable to
  diatribusikan ke kepentingan      6,594,920,860              0       non-controlling interests
  non-pengendali
Laba rugi komprehensif yang                                                Comprehensive income
dapat diatribusikan                                                                  attributable to
  Laba rugi komprehensif yang                                            Comprehensive income
  dapat diatribusikan ke entitas   25,016,364,191   6,441,337,534    attributable to parent entity
  induk
  Laba rugi komprehensif yang                                           Comprehensive income
  dapat diatribusikan ke            6,594,920,860               0 attributable to non-controlling
  kepentingan non-pengendali                                                            interests
Laba (rugi) per saham                                                   Earnings (loss) per share
  Laba per saham dasar                                               Basic earnings per share
  diatribusikan kepada                                                    attributable to equity
  pemilik entitas induk                                           owners of the parent entity
      Laba (rugi) per saham                                        Basic earnings (loss) per
      dasar dari operasi yang                7.07            2.64      share from continuing
      dilanjutkan                                                                  operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                   Statement of changes in equity
                                                                                                Cadangan pengukuran      Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                                Kepentingan
                                                 Saham biasa       Tambahan modal disetor          kembali program             ditentukan          diatribusikan kepada                                    Ekuitas
                                                                                                                                                                               non-pengendali
                                                                                                     imbalan pasti          penggunaannya              entitas induk
                                                                                                       Reserve of
                                                                                                                         Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital     remeasurements of                                                         Non-controlling interests      Equity
                                                                                                                               earnings               parent entity
                                                                                                 defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                             Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                              Balance before restatement at beginning of
                                                 176,149,418,300    ( 126,149,418,300 )                                        7,012,055,057           57,012,055,057                                    57,012,055,057
                                                                                                                                                                                                                                                                  period
  Penyesuaian                                                                                                                                                                                                                                             Adjustments
     Penyesuaian lainnya                          54,887,356,850       139,674,800,996               1,203,432,537            15,253,275,631          211,018,866,015           125,966,901,482         336,985,767,497                           Other adjustments
  Posisi ekuitas, awal periode                   231,036,775,150        13,525,382,696               1,203,432,537            22,265,330,689          268,030,921,072           125,966,901,482         393,997,822,554     Equity position, beginning of the period
  Laba (rugi)                                                                                                                 25,016,364,191            25,016,364,191             6,594,920,860          31,611,285,051                                    Profit (loss)
  Distribusi dividen kas                                                                                                    ( 5,311,103,255 )         ( 5,311,103,255 )         ( 1,518,890,211 )       ( 6,829,993,466 )               Distributions of cash dividends
  Posisi ekuitas, akhir periode                  231,036,775,150         13,525,382,696              1,203,432,537            41,970,591,625          287,736,182,008           131,042,932,131         418,779,114,139           Equity position, end of the period
Page 10
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                  Statement of changes in equity
                                                                                                                        Saldo laba yang telah       Saldo laba yang belum      Ekuitas yang dapat
                                                                                                 Cadangan selisih                                                                                          Kepentingan
                                                 Saham biasa       Tambahan modal disetor                                    ditentukan                   ditentukan          diatribusikan kepada                                  Ekuitas
                                                                                                 kurs penjabaran                                                                                          non-pengendali
                                                                                                                          penggunaannya                penggunaannya              entitas induk
                                                                                                Reserve of exchange
                                                                                                                        Appropriated retained       Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital      differences on                                                                                      Non-controlling interests     Equity
                                                                                                                             earnings                     earnings               parent entity
                                                                                                     translation
Posisi ekuitas                                                                                                                                                                                                                                                                         Equity position
  Saldo awal periode sebelum penyajian kembali    82,231,016,000      ( 32,231,016,000 )                            0                                      1,788,966,994          51,788,966,994                                   51,788,966,994   Balance before restatement at beginning of period
  Penyesuaian                                                                                                                                                                                                                                                                          Adjustments
      Penyesuaian lainnya                         93,918,402,300       ( 93,918,402,300 )                                                                 5,223,088,063            5,223,088,063                                    5,223,088,063                              Other adjustments
  Posisi ekuitas, awal periode                   176,149,418,300     ( 126,149,418,300 )                                                        0         7,012,055,057           57,012,055,057                                   57,012,055,057         Equity position, beginning of the period
  Laba (rugi)                                                                                                                                   0         6,441,337,534            6,441,337,534                                    6,441,337,534                                        Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                               0                     0                        0                              0                 0                       Other comprehensive income
  Posisi ekuitas, akhir periode                  176,149,418,300     ( 126,149,418,300 )                                                                 13,453,392,591           63,453,392,591                                   63,453,392,591                Equity position, end of the period
Page 11
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                           Statement of cash flows
                                      30 June 2023         30 June 2022
Arus kas dari aktivitas operasi                                                 Cash flows from operating
                                                                                                  activities
   Penerimaan kas dari                                                               Cash receipts from
   aktivitas operasi                                                                 operating activities
      Penerimaan dari                                                         Receipts from customers
                                     160,350,387,754       29,567,216,459
      pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
      Pembayaran kepada                                                     Payments to suppliers for
      pemasok atas barang dan       ( 65,289,382,543 )   ( 17,782,238,674 )     goods and services
      jasa
      Pembayaran gaji dan                                                    Payments for salaries and
                                    ( 22,488,848,548 )    ( 4,110,597,826 )
      tunjangan                                                                              allowances
      Pembayaran beban umum                                                  Payments for general and
                                    ( 50,061,931,119 )    ( 4,166,907,425 )
      dan administrasi                                                          administrative expense
   Kas diperoleh dari                                                        Cash generated from (used
                                      22,510,225,544         3,507,472,534
   (digunakan untuk) operasi                                                                in) operations
   Penerimaan bunga, hasil                                                    Interest, investment income,
   investasi, provisi, dan komisi        929,817,635            175,962,599          fees and commissions
                                                                                                   received
   Pembayaran bunga dan                                                          Payments Of Interest And
   bonus, provisi dan komisi           ( 316,500,399 )        ( 45,244,980 )               Bonus Fees And
                                                                                              Commissions
   Penerimaan pengembalian                                                   Income taxes refunded (paid)
   (pembayaran) pajak                                                              from operating activities
                                       ( 313,701,246 )      ( 543,676,805 )
   penghasilan dari aktivitas
   operasi
   Pembayaran pajak                                                             Payments for corporate
                                    ( 13,458,995,053 )     ( 805,162,748 )
   penghasilan badan                                                                         income tax
   Penerimaan (pengeluaran)                                                Other cash inflows (outflows)
   kas lainnya dari aktivitas          ( 659,576,423 )          55,129,289     from operating activities
   operasi
   Arus kas sebelum                                                           Net cash flows received
   perubahan dalam aset dan                                                   from (used in) operating
   liabilitas yang diperoleh           8,691,270,058        2,344,479,889 activities before changes in
   dari (digunakan untuk)                                                         assets and liabilities
   aktivitas operasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                       8,691,270,058        2,344,479,889
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                           activities
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                         250,000,000
   aset tetap                                                               property, plant and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                     ( 1,824,372,861 )    ( 2,119,047,572 )
   aset tetap                                                               property, plant and equipment
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                     ( 1,574,372,861 )    ( 2,119,047,572 )
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                           Cash flows from financing
pendanaan                                                                                          activities
   Pembayaran pinjaman bank          ( 2,728,376,155 )                             Payments of bank loans
Page 12
   Pembayaran utang pihak                            ( 9,865,150,966 )     Payments of due to related
   berelasi                                                                                    parties
   Penerimaan dari                                                          Proceed from increase of
   penambahan kepemilikan dari                        15,000,000,000          non-controlling interest
   non-pengendali
   Pembayaran dividen dari                                               Dividends paid from financing
                                 ( 5,304,296,172 )
   aktivitas pendanaan                                                                        activities
   Penerimaan (pengeluaran)                                              Other cash inflows (outflows)
   kas lainnya dari aktivitas     ( 186,000,000 )                              from financing activities
   pendanaan
   Jumlah arus kas bersih                                                       Total net cash flows
   yang diperoleh dari                                                       received from (used in)
                                 ( 8,218,672,327 )     5,134,849,034
   (digunakan untuk) aktivitas                                                   financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                           Total net increase (decrease)
                                 ( 1,101,775,130 )     5,360,281,351
bersih kas dan setara kas                                             in cash and cash equivalents
Kas dan setara kas arus kas,                                         Cash and cash equivalents cash
                                 131,036,973,035      36,487,170,155
awal periode                                                            flows, beginning of the period
Efek perubahan nilai kurs pada                                       Effect of exchange rate changes
                                     304,387,275         138,993,003
kas dan setara kas                                                      on cash and cash equivalents
Kas dan setara kas arus kas,                                             Cash and cash equivalents
                                 130,239,585,180      41,986,444,509
akhir periode                                                         cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry


Kebijakan akuntansi signifikan                                                                                                                Significant accounting policies
                                                                                 30 June 2023
Dasar penyusunan laporan keuangan   Laporan keuangan konsolidasian telah disusun dan disajikan sesuai dengan Standar Akuntansi             Basis of preparation of consolidated financial
konsolidasian                       Keuangan di Indonesia (?SAK?), yang mencakup Pernyataan Standar Akuntansi Keuangan (?PSAK?)                                              statements
                                    dan Interpretasi Standar Akuntansi Keuangan (?ISAK?) yang diterbitkan oleh Dewan Standar
                                    Akuntansi Keuangan Ikatan Akuntan Indonesia dan Dewan Standar Akuntansi Syariah Ikatan Akuntan
                                    Indonesia serta peraturan regulator Pasar Modal dan peraturan terkait yang diterbitkan oleh Otoritas
                                    Jasa Keuangan (?OJK?), khususnya Peraturan No. VIII.G.7 Lampiran Keputusan Ketua OJK No.
                                    KEP-347/BL/2012 tanggal 25 Juni 2012 yang terdapat di dalam Peraturan dan Pedoman Penyajian
                                    dan Pengungkapan Laporan Keuangan yang diterbitkan oleh OJK. Kebijakan ini telah diterapkan
                                    secara konsisten terhadap seluruh tahun yang disajikan, kecuali jika dinyatakan lain. Laporan
                                    keuangan konsolidasian disusun sesuai dengan PSAK No. 1, ?Penyajian Laporan Keuangan?.
                                    Laporan keuangan konsolidasian, kecuali untuk laporan arus kas konsolidasian, disusun berdasarkan
                                    basis akrual, menggunakan dasar akuntansi biaya historis, kecuali untuk beberapa akun tertentu yang
                                    disajikan berdasarkan pengukuran lain sebagaimana diuraikan dalam kebijakan akuntansi
                                    masing-masing akun tersebut.Laporan arus kas konsolidasian disusun dengan menggunakan metode
                                    langsung (direct method) dengan mengklasifikasikan arus kas sebagai aktivitas operasi, investasi dan
                                    pendanaan. The financial statements have been prepared and presented in accordance with
                                    Indonesian Financial Accounting Standards (?SAK?), which comprise the Statements of Financial
                                    Accounting Standards (?PSAK?) and Interpretations to Financial Accounting Standards (?ISAK?)
                                    issued by the Financial Accounting Board of the Indonesian Institute of Accountants and Sharia
                                    Accounting Standards Board of the Indonesian Institute of Accountants and Capital Market regulatory
                                    and the related Financial Services Authority?s (?OJK?) regulation, particularly Rule No. VIII.G.7
                                    Attachment of Chairman of OJK?s decision No. KEP-347/BL/2012 dated 25 June 2012 on the
                                    Regulations and Guidelines on Financial Statement Presentation and Disclosures issued by OJK.
                                    These policies have been consistently applied to all years presented, unless otherwise stated.The
                                    financial statements have been prepared and presented in accordance with Indonesian Financial
                                    Accounting Standards (?SAK?), which comprise the Statements of Financial Accounting Standards
                                    (?PSAK?) and Interpretations to Financial Accounting Standards (?ISAK?) issued by the Financial
                                    Accounting Board of the Indonesian Institute of Accountants and Sharia Accounting Standards Board
                                    of the Indonesian Institute of Accountants and Capital Market regulatory and the related Financial
                                    Services Authority?s (?OJK?) regulation, particularly Rule No. VIII.G.7 Attachment of Chairman of
                                    OJK?s decision No. KEP-347/BL/2012 dated 25 June 2012 on the Regulations and Guidelines on
                                    Financial Statement Presentation and Disclosures issued by OJK. These policies have been
                                    consistently applied to all years presented, unless otherwise stated.The consolidated financial
                                    statements have been prepared in accordance with SFAS No. 1, ?Presentation of Financial
                                    Statements?. The consolidated financial statements, except the consolidated statement of cash flows,
                                    have been prepared on the accrual basis, using the historical cost basis of accounting, except for
                                    certain accounts which are measured on the basis described in the related accounting policies for
                                    those accounts.The consolidated statements of cash flows were prepared using the direct method and
                                    present the sources and uses of cash and cash equivalents according to operating, investing and
                                    financing activities.
Page 14
Prinsip-prinsip konsolidasi           Laporan keuangan konsolidasian menggabungkan aset dan liabilitas pada akhir periode pelaporan dan            Principles of consolidation
                                      hasil usaha untuk tahun yang berakhir pada tanggal-tanggal tersebut dari Grup dan entitas di mana
                                      Grup memiliki kemampuan untuk mengendalikan entitas tersebut, baik secara langsung maupun tidak
                                      langsung. Kepentingan non-pengendali atas jumlah laba rugi komprehensif entitas anak diidentifikasi
                                      sesuai proporsinya dan disajikan sebagai bagian dari jumlah laba komprehensif yang dapat
                                      diatribusikan pada laporan laba rugi dan penghasilan komprehensif lain konsolidasian. Kepentingan
                                      non-pengendali atas aset neto entitas anak diidentifikasi pada tanggal kombinasi bisnis yang
                                      selanjutnya disesuaikan dengan proporsi atas perubahan ekuitas entitas anak dan disajikan sebagai
                                      bagian dari ekuitas pada laporan posisi keuangan konsolidasian. The consolidated financial statements
                                      incorporate assets and liabilities at the end of the reporting period and results of operations for the
                                      years then ended of the Group and entities in which the Group has the ability to control the entities,
                                      both directly or indirectly. Non-controlling interests in the total comprehensive income of subsidiary is
                                      identified at its portion and presented as a part of total attributable comprehensive income in the
                                      consolidated statement of profit or loss and other comprehensive income. Non-controlling interests in
                                      the net assets of subsidiary is identified at the date of business combination afterwards adjusted by
                                      proportion of changes in equity of subsidiary and presented as a part of equity in the consolidated
                                      statement of financial position.
Kas dan setara kas                    Kas dan setara kas mencakup kas, kas pada bank dan deposito berjangka yang akan jatuh tempo                 Cash and cash equivalents
                                      dalam waktu tiga bulan atau kurang dan tidak digunakan sebagai jaminan atau tidak dibatasi
                                      penggunaannya. Kas dan setara kas diklasifikasikan sebagai aset keuangan diukur dengan biaya
                                      perolehan diamortisasi. Cash and cash equivalents are cash on hand, cash in banks and time deposit
                                      with maturity period of three months or less at the time of placement and which are not used as
                                      collateral or are not restricted. Cash and cash equivalents are classified as a financial asset measured
                                      at amortized cost.
Piutang usaha dan piutang lain-lain   Piutang usaha dan piutang lain-lain yang mempunyai jangka waktu pembayaran yang tetap dan yang              Trade and other receivables
                                      tidak diperdagangkan dalam pasar aktif diklasifikasikan sebagai ?aset keuangan yang diukur pada
                                      biaya perolehan diamortisasi?. Lihat Catatan 2g untuk kebijakan akuntansi atas aset keuangan yang
                                      diukur pada biaya perolehan diamortisasi. Bunga diakui dengan menggunakan metode suku bunga
                                      efektif, kecuali untuk piutang jangka pendek di mana pengakuan bunga tidak material. Piutang usaha
                                      dan piutang lain-lain disajikan sebesar jumlah kotor dikurangi cadangan kerugian penurunan nilai. Grup
                                      menetapkan cadangan kerugian penurunan nilai berdasarkan penelaahan atas status masing-masing
                                      akun piutang pada akhir tahun, jika ada. Account and other receivables which are non-derivative
                                      financial assets with fixed or determinable payments that are not quoted in an active market are
                                      classified as ?financial assets measured at amortized cost?. See Note 2g for accounting policies of
                                      financial assets carried at amortized cost. Interest is recognized using the effective interest rate
                                      method, except for short-term receivables whereby the recognition is immaterial. Account and other
                                      receivables are stated at gross less allowance for impairment losses. The Group provides allowance
                                      for impairment losses based on the review of the status of the individual receivable accounts at the end
                                      of year, if any.
Persediaan                            Persediaan suku cadang dinilai dengan harga perolehan dikurangi dengan provisi persediaan usang                             Inventories
                                      dan bergerak lambat. Biaya perolehan persediaan ditentukan menggunakan metode rata- rata
                                      tertimbang (weighted average method). Provisi persediaan usang dan bergerak lambat ditentukan
                                      berdasarkan estimasi penggunaan persediaan pada masa mendatang. Bahan pendukung kegiatan
                                      pemeliharaan dicatat sebagai beban produksi pada periode digunakan. Cadangan persediaan usang
                                      ditentukan berdasarkan hasil penelaahan terhadap kondisi persediaan pada tanggal pelaporan. Spare
                                      parts are valued at cost less a provision for obsolete and slow moving items. Cost is determinedbased
Page 15
                                  on weighted average method, which comprises all costs of purchase. A provision for obsolete and slow
                                  moving items is determined on the basis of estimated future usage of inventory items. Supplies of
                                  maintenance materials are charged to production costs in the period in which they are used. Allowance
                                  for obsolescence of inventories is provided based on a review of the condition of inventories at each
                                  reporting dates.
Properti investasi                Grup menerapkan PSAK No. 13 (revisi 2011), ?Properti Investasi?.Properti investasi merupakan                        Investment property
                                  bangunan yang dikuasai Grup untuk menghasilkan rental atau untuk kenaikan nilai atau kedua-duanya,
                                  dan tidak untuk digunakan maupun dijual dalam kegiatan operasi.




Aset tetap                        Aset tetap dinyatakan berdasarkan biaya perolehan, tetapi tidak termasuk biaya perawatan sehari-hari,                       Fixed assets
                                  dikurangi akumulasi penyusutan dan akumulasi rugi penurunan nilai, jika ada.Biaya perolehan awal
                                  aset tetap meliputi harga perolehan, termasuk bea impor dan pajak pembelian yang tidak boleh
                                  dikreditkan dan biaya-biaya yang dapat diatribusikan secara langsung untuk membawa aset ke lokasi
                                  dan kondisi yang diinginkan sesuai dengan tujuan penggunaan yang ditetapkan.

Transaksi dengan pihak berelasi   Grup mempunyai transaksi dengan pihak-pihak berelasi sebagaimana didefinisikan dalam PSAK No. 7         Transactions with related parties
                                  (Revisi 2010), ?Pengungkapan Pihak-pihak Berelasi?.Seluruh transaksi dan saldo yang material
                                  dengan pihak-pihak berelasi diungkapkan dalam catatan-catatan atas laporan keuangan yang relevan.
Page 16
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                                  Property, plant, and equipment
                                                                                                           Pengurangan aset
                                                  Aset tetap, awal periode   Penambahan aset tetap                                 Reklasifikasi aset tetap   Aset tetap, akhir periode
                                                                                                                tetap
                                                    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         11,260,533,900                                                                                              11,260,533,900           Land, directly owned Carrying amount, gross
                       Bangunan dan                                                                                                                                                        Building and leasehold
                       fasilitasnya, dimiliki           18,341,846,646                                0                                  3,277,109,944              21,618,956,590          improvement, directly
                       langsung                                                                                                                                                                             owned
                       Mesin dan peralatan,                                                                                                                                                        Machinery and
                       dimiliki langsung                 8,238,822,176                                                                                                8,238,822,176            equipment, directly
                                                                                                                                                                                                            owned
                      Perabot dan peralatan                                                                                                                                                   Furniture and office
                      kantor, dimiliki langsung          3,475,206,489             1,093,981,051                                                                      4,569,187,540            equipment, directly
                                                                                                                                                                                                            owned
                      Kendaraan bermotor,                                                                                                                                                   Motor vehicle, directly
                                                        43,852,255,733               850,994,000             ( 382,400,000 )                                        44,320,849,733
                      dimiliki langsung                                                                                                                                                                     owned
                      Kapal, dimiliki langsung         98,323,020,409                                                                                               98,323,020,409        Vessels, directly owned
                      Dimiliki langsung               183,491,685,353              1,944,975,051             ( 382,400,000 )             3,277,109,944             188,331,370,348                Directly owned
                      Bangunan, aset hak                                                                                                                                                     Building, right of use
                                                           718,855,727                                                                                                  718,855,727
                      guna                                                                                                                                                                                  assets
                      Aset hak guna                        718,855,727                                                      (0)                                         718,855,727          Right of use assets
                      Bangunan, dalam                                                                                                                                                      Building, assets under
                                                         3,223,512,134                 53,597,810                                     ( 3,277,109,944 )                              0
                      penyelesaian                                                                                                                                                                    construction
                      Aset dalam                                                                                                                                                                    Assets under
                                                         3,223,512,134                 53,597,810                                     ( 3,277,109,944 )                              0
                      penyelesaian                                                                                                                                                                  construction
                      Aset tetap                                                                                                                                                            Property, plant, and
                                                      187,434,053,214              1,998,572,861             ( 382,400,000 )                                       189,050,226,075
                                                                                                                                                                                                       equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                          Building and leasehold       Carrying amount,
                     fasilitasnya, dimiliki              2,947,211,902               169,688,699                                                                                            improvement, directly           accumulated
                     langsung                                                                                                                                                                               owned            depreciation
                     Mesin dan peralatan,                                                                                                                                                          Machinery and
                     dimiliki langsung                     757,527,632               365,634,936                                                                                               equipment, directly
                                                                                                                                                                                                            owned
                      Perabot dan peralatan                                                                                                                                                   Furniture and office
Page 17
                  kantor, dimiliki langsung     1,764,394,756    263,660,376                                            equipment, directly
                                                                                                                                      owned
                  Kendaraan bermotor,                                                                                Motor vehicle, directly
                                               14,451,970,656    653,979,916    ( 382,400,000 )
                  dimiliki langsung                                                                                                   owned
                  Kapal, dimiliki langsung     21,183,290,664   3,781,654,628                                       Vessels, directly owned
                  Dimiliki langsung            41,104,395,610   5,234,618,555   ( 382,400,000 )    45,956,614,165          Directly owned
                  Bangunan, aset hak                                                                                  Building, right of use
                                                 479,237,152     179,713,932                         658,951,084
                  guna                                                                                                                assets
                  Aset hak guna                  479,237,152     179,713,932                         658,951,084      Right of use assets
                  Aset tetap                                                                                          Property, plant, and
                                               41,583,632,762   5,414,332,487   ( 382,400,000 )    46,615,565,249
                                                                                                                                equipment
Nilai perolehan   Aset tetap                                                                                          Property, plant, and     Carrying amount
                                              145,850,420,452                                     142,434,660,826
                                                                                                                                equipment
Page 18
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                             Property, plant, and equipment
                                                                                                        Pengurangan aset        Entitas anak baru aset
                                                  Aset tetap, awal periode Penambahan aset tetap                                                         Aset tetap, akhir periode
                                                                                                             tetap                       tetap
                                                    Property, plant, and                                                          New subsidiaries in
                                                                               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         5,104,567,900               2,350,966,000                                     3,805,000,000            11,260,533,900           Land, directly owned Carrying amount, gross
                       Bangunan dan                                                                                                                                                   Building and leasehold
                       fasilitasnya, dimiliki           1,322,882,100                 149,034,000                                    16,869,930,546            18,341,846,646          improvement, directly
                       langsung                                                                                                                                                                        owned
                       Mesin dan peralatan,                                                                                                                                                   Machinery and
                       dimiliki langsung                                                                                              8,238,822,176              8,238,822,176            equipment, directly
                                                                                                                                                                                                       owned
                      Perabot dan peralatan                                                                                                                                              Furniture and office
                      kantor, dimiliki langsung           145,885,926                 532,649,918                                     2,796,670,645              3,475,206,489            equipment, directly
                                                                                                                                                                                                       owned
                      Kendaraan bermotor,                                                                                                                                              Motor vehicle, directly
                                                        1,831,665,000               1,077,993,000         ( 210,496,000 )            41,153,093,733            43,852,255,733
                      dimiliki langsung                                                                                                                                                                owned
                      Kapal, dimiliki langsung         21,610,000,000                                                               76,713,020,409             98,323,020,409        Vessels, directly owned
                      Dimiliki langsung                30,015,000,926               4,110,642,918         ( 210,496,000 )          149,576,537,509            183,491,685,353                Directly owned
                      Bangunan, aset hak                                                                                                                                                Building, right of use
                                                                           0                                                            718,855,727                718,855,727
                      guna                                                                                                                                                                             assets
                      Aset hak guna                                        0                                                            718,855,727                718,855,727          Right of use assets
                      Bangunan, dalam                                                                                                                                                 Building, assets under
                                                                                       30,762,800                                     3,192,749,334              3,223,512,134
                      penyelesaian                                                                                                                                                               construction
                      Aset dalam                                                                                                                                                               Assets under
                                                                                       30,762,800                                     3,192,749,334              3,223,512,134
                      penyelesaian                                                                                                                                                             construction
                      Aset tetap                                                                                                                                                       Property, plant, and
                                                       30,015,000,926               4,141,405,718         ( 210,496,000 )          153,488,142,570            187,434,053,214
                                                                                                                                                                                                  equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                     Building and leasehold       Carrying amount,
                     fasilitasnya, dimiliki                                            84,401,041                                     2,862,810,861              2,947,211,902         improvement, directly           accumulated
                     langsung                                                                                                                                                                          owned            depreciation
                     Mesin dan peralatan,                                                                                                                                                     Machinery and
                     dimiliki langsung                                                 33,111,521                                       724,416,111                757,527,632            equipment, directly
                                                                                                                                                                                                       owned
                      Perabot dan peralatan                                                                                                                                              Furniture and office
Page 19
                  kantor, dimiliki langsung        8,780,366    109,560,175                       1,646,054,215     1,764,394,756       equipment, directly
                                                                                                                                                      owned
                  Kendaraan bermotor,                                                                                                Motor vehicle, directly
                                                 40,238,133     399,025,646    ( 210,496,000 )   14,223,202,877    14,451,970,656
                  dimiliki langsung                                                                                                                   owned
                  Kapal, dimiliki langsung     3,324,615,384   2,154,057,824                     15,704,617,456    21,183,290,664   Vessels, directly owned
                  Dimiliki langsung            3,373,633,883   2,780,156,207   ( 210,496,000 )   35,161,101,520    41,104,395,610           Directly owned
                  Bangunan, aset hak                                                                                                   Building, right of use
                                                                 29,952,322                        449,284,830       479,237,152
                  guna                                                                                                                                assets
                  Aset hak guna                           0      29,952,322                        449,284,830       479,237,152      Right of use assets
                  Aset tetap                                                                                                          Property, plant, and
                                               3,373,633,883   2,810,108,529   ( 210,496,000 )   35,610,386,350    41,583,632,762
                                                                                                                                                 equipment
Nilai perolehan   Aset tetap                                                                                                          Property, plant, and      Carrying amount
                                              26,641,367,043                                                      145,850,420,452
                                                                                                                                                 equipment
Page 20
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry


Pengungkapan                                                                                                                                                             Disclosure
                                                                                    30 June 2023
Pengungkapan catatan atas aset tetap   Aset tetap berupa 5 (lima) unit kapal telah diasuransikan kepada PT Asuransi Astra Buana, pihak        Disclosure of notes for property, plant and
                                       ketiga, berdasarkan suatu paket polis terhadap risiko kerugian, risiko kebakaran dan risiko lainnya,                                   equipment
                                       dengan jumlah nilai pertanggungan sebesar USD 10.500.000 pada tanggal 30 Juni 2023. Manajemen
                                       berpendapat bahwa nilai pertanggungan telah memadai untuk menutupi kemungkinan kerugian atas
                                       aset yang dipertanggungkan
Page 21
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year

30 June 2023

Aset hak guna                                                    Right of use assets
                                                                 Aset hak guna, periode awal
                                                              Right of use assets, beginning period
Nilai perolehan               Aset hak guna                                                       0   Right of use assets   Carrying amount
Page 22
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year

31 December 2022

Aset hak guna                                                   Right of use assets
                                                                Aset hak guna, periode akhir
                                                               Right of use assets, end period
Nilai perolehan               Aset hak guna                                                      0   Right of use assets   Carrying amount
Page 23
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry


Pengungkapan                                                                                                                                                     Disclosure
                                                                                   30 June 2023
Pengungkapan catatan atas aset hak guna   Seluruh penyusutan aset hak guna dibebankan pada beban usaha sebesar Rp 179.713.932 untuk   Disclosure of notes for right of use assets
                                          tahun yang berakhir pada tanggal-tanggal 30 Juni 2023.
Page 24
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry


Pengungkapan                                                                                                                                             Disclosure
                                                                                   30 June 2023
Pengungkapan catatan atas pendapatan   Pendapatan diukur pada nilai wajar jumlah yang diterima atau piutang atas penyerahan jasa dalam   Disclosure of notes for revenue
                                       aktivitas normal Grup, setelah dikurangi potongan harga dan diskon dan tidak termasuk Pajak
                                       Pertambahan Nilai.
Page 25
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan                                        Notes for revenue by type

                                             30 June 2023         30 June 2022

                      Nama produk atau         Penjualan dan        Penjualan dan
                           jasa              pendapatan usaha     pendapatan usaha
                        Service or product
                                              Sales and revenue    Sales and revenue
                              name
Pendapatan dari jasa 1 Jasa pelayaran           31,378,229,644       45,306,400,445    Service revenue 1
Pendapatan dari jasa 2 Jasa pengelolaan                                                Service revenue 2
                       dan keagenan             26,071,870,790       13,303,085,070
                       kapal
Pendapatan dari jasa 3 Jasa bongkar                                                    Service revenue 3
                                               109,538,425,720
                       muat
Pendapatan dari jasa                           166,988,526,154       58,609,485,515    Service revenue
Tipe pendapatan                                166,988,526,154       58,609,485,515    Type of revenue
Page 26
[1618000] Notes to the financial statements - Revenue By Source - General
Industry

Catatan untuk sumber pendapatan                                   Notes for revenue by source

                                            30 June 2023         30 June 2022

                      Nama produk atau        Penjualan dan        Penjualan dan
                           jasa             pendapatan usaha     pendapatan usaha
                       Service or product
                                             Sales and revenue    Sales and revenue
                             name
Pendapatan dari                                                                       Domestic revenue 1
                      Jasa pelayaran           31,378,229,644       45,306,400,445
domestik 1
Pendapatan dari       Jasa pengelolaan                                                Domestic revenue 2
domestik 2            dan keagenan             26,071,870,790       13,303,085,070
                      kapal
Pendapatan dari       Jasa bongkar                                                    Domestic revenue 3
                                              109,538,425,720
domestik 3            muat
Pendapatan domestik                           166,988,526,154       58,609,485,515    Domestic revenue
Sumber pendapatan                             166,988,526,154       58,609,485,515    Source of revenue
Page 27
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry
Page 28
[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              31,730,005,540                                                        27,977,440,696                                                                IDR     Third party
                 USD              14,651,561,867                                                        12,208,122,754                                                               USD
                 Mata uang        46,381,567,407          ( 506,389,822 )       45,875,177,585          40,185,563,450         ( 506,389,822 )       39,679,173,628              Currency
Pihak berelasi   IDR              15,343,760,714                                                        10,491,985,358                                                                IDR   Related party
                 Mata uang        15,343,760,714                                15,343,760,714          10,491,985,358                               10,491,985,358              Currency
Page 29
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                              Trade receivables by aging

                                                            30 June 2023                                                    31 December 2022

                                                                 Penyisihan                                                           Penyisihan
                                  Piutang usaha, kotor        penurunan nilai       Piutang usaha       Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                                               piutang usaha                                                        piutang usaha
                                                                Allowance for                                                        Allowance for
                                 Trade receivables, gross    impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                                 receivables                                                          receivables
Belum jatuh tempo Umur                52,569,984,610                                                        46,093,108,435                                                             Aging   Not yet due
Telah jatuh tempo 1 - 30 hari          3,881,631,580                                                         3,875,479,376                                                       1 - 30 days     Overdue
                  1 - 60 hari          2,593,100,311                                                           118,257,910                                                       1 - 60 days
                  1 - 90 hari          1,878,117,260                                                            84,313,265                                                       1 - 90 days
                  1 - 180 hari           802,494,360                                                           506,389,822                                                      1 - 180 days
                  Umur                 9,155,343,511                                                         4,584,440,373                                                            Aging
Jatuh tempo       Umur                61,725,328,121           ( 506,389,822 )      61,218,938,299          50,677,548,808          ( 506,389,822 )      50,171,158,986               Aging    Due status
Page 30
[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       506,389,822        506,389,822     trade receivables, beginning
                                                                                           period
Penyisihan penurunan nilai                                         Allowance for impairment of
piutang usaha, akhir periode      506,389,822        506,389,822       trade receivables, ending
                                                                                          period
Page 31
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry


Pengungkapan                                                                                                                                                        Disclosure
                                                                                    30 June 2023
Pengungkapan catatan atas piutang usaha   Piutang usaha dan piutang lain-lain disajikan sebesar jumlah kotor dikurangi cadangan kerugian   Disclosure of notes for trade receivables
                                          penurunan nilai. Grup menetapkan cadangan kerugian penurunan nilai berdasarkan penelaahan atas
                                          status masing-masing akun piutang pada akhir tahun, jika ada.
Page 32
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                          Notes for inventories
                            30 June 2023     31 December 2022
     Suku cadang             2,505,431,446       2,306,384,721           Spareparts
Page 33
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry


Pengungkapan                                                                                                                                              Disclosure
                                                                                 30 June 2023
Pengungkapan catatan atas persediaan   Akun ini merupakan persediaan suku cadang kapal sebesar Rp 2.505.431.446 dan Rp 2.306.384.721   Disclosure of notes for inventories
                                       masing-masing pada tanggal 30 Juni 2023 dan 31 Desember 2022.
Page 34
[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                                                      6,853,945,733        IDR                Third party
                          Mata uang                                                6,853,945,733   Currency
Pihak berelasi            IDR                                                          5,911,015        IDR              Related party
                          Mata uang                                                    5,911,015   Currency
Page 35
[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                                5,394,183,916            6,686,673,842         Aging                  Not yet due
Telah jatuh tempo         1 - 30 hari                           754,041,029               72,282,575   1 - 30 days                    Overdue
                          1 - 60 hari                               888,900              100,900,331   1 - 60 days
                          Umur                                  754,929,929              173,182,906        Aging
Jatuh tempo               Umur                                6,149,113,845            6,859,856,748        Aging                    Due status
Page 36
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 37
[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
Beban jasa                       19,454,638,258   40,520,862,781                    Service Cost
Pengangkutan dan bongkar muat    72,684,184,639                       Freight and handling costs
Depresiasi                        4,357,784,898      831,153,846                    Depreciation
Jumlah biaya produksi            96,496,607,795   41,352,016,627          Total production cost
Harga pokok produksi             96,496,607,795   41,352,016,627   Cost of goods manufactured
Beban pokok pendapatan                                                  Other cost of goods sold
                                  7,956,143,673      608,088,702
lainnya
Beban pokok penjualan dan                                            Cost of sales and revenue
                                104,452,751,468   41,960,105,329
pendapatan
Page 38
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry


Pengungkapan                                                                                                                     Disclosure
                                                                                    30 June 2023
Pengungkapan catatan atas beban pokok   Beban diakui pada saat terjadinya berdasarkan metode akrual.   Disclosure of notes for cost of goods sold
penjualan
Page 39
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 40
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 41
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 42
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

Catatan utang bank jangka pendek                                                                                                             Notes for short-term bank loans

                                                    30 June 2023                                   31 December 2022

                                        Utang bank jangka                                  Utang bank jangka
                                       pendek, nilai dalam     Utang bank jangka pendek   pendek, nilai dalam     Utang bank jangka pendek
                                         mata uang asing                                    mata uang asing
                                       Short-term bank loan,                              Short-term bank loan,
                                         amount in foreign       Short term bank loans      amount in foreign       Short term bank loans
                                              currency                                           currency
Bank lokal lainnya   IDR                                              10,000,000,000                                     12,500,000,000                IDR      Other local banks
                     Mata uang                                        10,000,000,000                                     12,500,000,000           Currency
Kreditur nama bank   Mata uang                                        10,000,000,000                                     12,500,000,000           Currency    Creditor bank name
Page 43
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry


Pengungkapan                                                                                                                                                                  Disclosure
                                                                                        30 June 2023
Pengungkapan catatan atas utang bank jangka   Berdasarkan Perjanjian Modal Kerja No. 4 tanggal 10 Agustus 2022, PKL dan PT Bank IBK Indonesia   Disclosure of notes for short-term bank loans
pendek                                        Tbk, menandatangani fasilitas Kredit Modal Kerja dengan batas maksimum kredit sebesar Rp
                                              7.500.000.000. Pinjaman tersebut akan jatuh tempo pada tanggal 10 Agustus 2023 dan dikenakan
                                              bunga sebesar 8,75% per tahun. Pada tanggal 30 Juni 2023, saldo pinjaman bank jangka pendek PKL
                                              kepada PT Bank IBK Indonesia Tbk nihil.
Page 44
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

31 December 2022

Catatan utang bank jangka pendek                               Notes for short-term bank loans
                                                       Jatuh tempo utang bank            Bunga utang bank jangka
                                                            jangka pendek                           pendek
                                                    Due date for short-term bank loan Interest rate short-term bank loan
Bank lokal lainnya        IDR                       10 Agustus 2023                   8.75%                                IDR   Other local banks

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