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Financial statement Text extracted BAUT

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Page 1
Nomor Surat                         030-CORSEC/SPE-IDX/VII/2023
Nama Emiten                         PT Mitra Angkasa Sejahtera Tbk
Kode Emiten                         BAUT
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 Rantai        Perdagangan      Tangerang         2022         Beroperasi       31.635.330.240      PENUH         IDR          99.0
      Jaringan         eceran khusus
      Sukses            barang dan
                           bahan
                         bangunan




      Dokumen ini merupakan dokumen resmi PT Mitra Angkasa Sejahtera Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara

                  elektronik. PT Mitra Angkasa Sejahtera Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information

Informasi umum                                                                  General information
                                                30 June 2023
Nama entitas                           PT Mitra Angkasa Sejahtera                                  Entity name
                                       Tbk
Penjelasan perubahan nama dari akhir                                    Explanation of change in name from
periode laporan sebelumnya                                                the end of the preceding reporting
                                                                                                         period
Kode entitas                           BAUT                                                        Entity code
Nomor identifikasi entitas             AB078                                     Entity identification number
Industri utama entitas                 Umum / General                                     Entity main industry
Standar akutansi yang dipilih          PSAK                                  Selected accounting standards
Sektor                                 E. Consumer Cyclicals                                             Sector
Subsektor                              E7. Retailing                                                 Subsector
Industri                               E71. Consumer Distributors                                      Industry
Subindustri                            E711. Consumer Distributors                                Subindustry
Informasi pemegang saham               National and Foreign              Controlling shareholder information
pengendali                             Corporation
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
                                       Pemantauan Khusus / Watchlist
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                                                                   Current year auditor
Nama partner audit tahun berjalan                                         Name of current year audit signing
Page 3
                                                                                   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
                                     293,764,653          313,116,680
                                                                                     equivalents
     Piutang usaha                                                           Trade receivables
          Piutang usaha pihak                                         Trade receivables third
                                   22,647,496,419      19,748,777,195
          ketiga                                                                      parties
          Piutang usaha pihak                                             Trade receivables
                                   16,172,770,595       5,316,786,782
          berelasi                                                            related parties
     Piutang lainnya                                                         Other receivables
          Piutang lainnya pihak                                       Other receivables third
                                       99,000,000
          ketiga                                                                      parties
     Persediaan lancar                                                     Current inventories
          Persediaan lancar       113,351,597,191     124,019,835,387   Current inventories
     Biaya dibayar dimuka                                             Current prepaid expenses
                                     157,967,595          296,052,667
     lancar
     Uang muka lancar                                                            Current advances
          Uang muka lancar                                                          Other current
                                   79,056,800,907      64,963,338,294
          lainnya                                                                      advances
     Pajak dibayar dimuka                                                      Current prepaid taxes
                                    2,334,587,434        4,783,088,255
     lancar
     Aset non-keuangan lancar                                         Other current non-financial
                                                 0                      0
     lainnya                                                                               assets
     Jumlah aset lancar           234,113,984,794     219,440,995,260      Total current assets
   Aset tidak lancar                                                           Non-current assets
     Uang muka tidak lancar                                             Non-current advances
          Uang muka tidak                                              Non-current advances
          lancar atas pembelian                                               on purchase of
                                     239,603,603          359,603,603
          aset tetap                                                      property, plant and
                                                                                  equipment
      Aset pajak tangguhan            653,806,362         653,806,362        Deferred tax assets
      Properti investasi           15,667,500,000      15,667,500,000     Investment properties
      Tanah Belum                                                             Undeveloped land
                                                                    0
      Dikembangkan
      Aset tetap                                                             Property, plant, and
                                    6,692,036,941        8,221,929,665
                                                                                      equipment
       Klaim atas pengembalian                                        Non-current claims for tax
                                     466,518,000          853,354,987
       pajak tidak lancar                                                                  refund
       Aset takberwujud selain                                           Intangible assets other
                                                 0                  0
       goodwill                                                                    than goodwill
       Aset tidak lancar                                                       Other non-current
                                       30,000,000          30,000,000
       non-keuangan lainnya                                                 non-financial assets
       Jumlah aset tidak lancar    23,749,464,906      25,786,194,617 Total non-current assets
   Jumlah aset                    257,863,449,700     245,227,189,877                  Total assets
Liabilitas dan ekuitas                                                           Liabilities and equity
   Liabilitas                                                                              Liabilities
       Liabilitas jangka pendek                                               Current liabilities
          Utang bank jangka                                            Short term bank loans
                                   13,989,222,068      12,609,058,976
          pendek
          Utang trust receipts                   0                      0 Trust receipts payables
          Utang usaha                                                            Trade payables
Page 5
       Utang usaha pihak                                            Trade payables
                               30,694,827,436   18,517,925,322
       ketiga                                                           third parties
       Utang usaha pihak                                            Trade payables
                                5,933,436,979    9,442,605,208
       berelasi                                                      related parties
   Utang lainnya                                                       Other payables
       Utang lainnya pihak                                          Other payables
                                           0                0
       berelasi                                                      related parties
   Uang muka                                                        Current advances
   pelanggan jangka                                                   from customers
   pendek
       Uang muka                                                 Current advances
       pelanggan jangka                                            from customers
                                 682,759,803     2,803,121,791
       pendek pihak                                                    third parties
       ketiga
   Beban akrual jangka                                             Current accrued
                                 750,506,505      598,963,715
   pendek                                                                expenses
   Utang pajak                  2,314,937,974     526,711,487        Taxes payable
   Liabilitas jangka                                          Current maturities of
   panjang yang jatuh                                          long-term liabilities
   tempo dalam satu
   tahun
       Liabilitas jangka                                         Current maturities
       panjang yang jatuh                                            of bank loans
       tempo dalam satu          398,365,458      384,196,781
       tahun atas utang
       bank
       Liabilitas jangka                                          Current maturities
       panjang yang jatuh                                               of consumer
       tempo dalam satu                                          financing payables
                                 869,691,190      857,960,172
       tahun atas utang
       pembiayaan
       konsumen
       Liabilitas jangka                                         Current maturities
       panjang yang jatuh                                         of finance lease
       tempo dalam satu         1,304,888,267    1,279,092,289            liabilities
       tahun atas liabilitas
       sewa pembiayaan
   Jumlah liabilitas                                                    Total current
                               56,938,635,680   47,019,635,741
   jangka pendek                                                            liabilities
Liabilitas jangka                                                  Non-current liabilities
panjang
   Liabilitas jangka                                             Long-term liabilities
   panjang setelah                                                     net of current
   dikurangi bagian                                                        maturities
   yang jatuh tempo
   dalam satu tahun
       Liabilitas jangka                                           Long-term bank
       panjang atas utang        757,851,898      960,662,947               loans
       bank
       Liabilitas jangka                                              Long-term
       panjang atas utang                                      consumer financing
                                 752,099,273     1,189,973,701
       pembiayaan                                                       payables
       konsumen
       Liabilitas jangka                                         Long-term finance
       panjang atas                                                 lease liabilities
                                           0      658,957,509
       liabilitas sewa
       pembiayaan
   Kewajiban imbalan                                                        Long-term
   pasca kerja jangka           1,327,112,143    1,327,112,143       post-employment
   panjang                                                          benefit obligations
   Jumlah liabilitas                                                Total non-current
Page 6
      jangka panjang            2,837,063,314     4,136,706,300              liabilities
  Jumlah liabilitas            59,775,698,994    51,156,342,041           Total liabilities
Ekuitas                                                                                 Equity
  Ekuitas yang                                                     Equity attributable to
  diatribusikan kepada                                          equity owners of parent
  pemilik entitas induk                                                               entity
      Saham biasa              48,000,671,020    48,000,476,370       Common stocks
      Tambahan modal                                                 Additional paid-in
                              127,083,716,730   127,081,478,255
      disetor                                                                    capital
      Saldo laba                                                  Retained earnings
      (akumulasi kerugian)                                                     (deficit)
         Saldo laba yang                                              Appropriated
         telah ditentukan        500,000,000        500,000,000  retained earnings
         penggunaannya
         Saldo laba yang                                             Unappropriated
         belum ditentukan      22,449,348,615    18,415,887,348    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                Total equity
      diatribusikan kepada                                      attributable to equity
                              198,033,736,365   193,997,841,973
      pemilik entitas induk                                          owners of parent
                                                                                 entity
   Kepentingan                                                   Non-controlling interests
                                   54,014,341        73,005,863
   non-pengendali
   Jumlah ekuitas             198,087,750,706   194,070,847,836                 Total equity
Jumlah liabilitas dan                                              Total liabilities and equity
                              257,863,449,700   245,227,189,877
ekuitas
Page 7
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                            Statement of profit or loss and other
komprehensif lain                                                        comprehensive income
                                          30 June 2023         30 June 2022
Penjualan dan pendapatan                                                                        Sales and revenue
                                         101,806,853,259       86,190,074,169
usaha
Beban pokok penjualan dan                                                               Cost of sales and revenue
                                        ( 78,749,747,913 )   ( 66,676,744,610 )
pendapatan
Jumlah laba bruto                          23,057,105,346      19,513,329,559                  Total gross profit
Beban penjualan                          ( 1,167,610,744 )     ( 510,300,720 )                    Selling expenses
Beban umum dan administrasi                                                           General and administrative
                                        ( 14,069,687,605 )   ( 12,179,730,028 )
                                                                                                          expenses
Pendapatan keuangan                             1,111,537           12,248,309                     Finance income
Beban bunga dan keuangan                   ( 736,694,922 )      ( 752,144,672 )        Interest and finance costs
Jumlah laba (rugi) sebelum                                                          Total profit (loss) before tax
                                           7,084,223,612        6,083,402,448
pajak penghasilan
Pendapatan (beban) pajak                 ( 1,773,736,001 )    ( 1,768,677,729 )          Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                        Total profit (loss) from
                                           5,310,487,611        4,314,724,719
yang dilanjutkan                                                                        continuing operations
Jumlah laba (rugi)                         5,310,487,611        4,314,724,719                 Total profit (loss)
Pendapatan komprehensif                                                        Other comprehensive income,
lainnya, setelah pajak                                                                                   after tax
    Pendapatan komprehensif                                                          Other comprehensive
    lainnya yang tidak akan                                                        income that will not be
    direklasifikasi ke laba rugi,                                                  reclassified to profit or
    setelah pajak                                                                              loss, after tax
        Pendapatan komprehensif                                                   Other comprehensive
        lainnya atas pengukuran                                                                 income for
        kembali kewajiban                                0                  0 remeasurement of defined
        manfaat pasti, setelah                                                benefit obligation, after tax
        pajak
        Penyesuaian lainnya atas                                                Other adjustments to other
        pendapatan komprehensif                                                    comprehensive income
        lainnya yang tidak akan                          0                    0 that will not be reclassified
        direklasifikasi ke laba rugi,                                             to profit or loss, after tax
        setelah pajak
        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, setelah pajak                                                                loss, after tax
    Jumlah pendapatan                                                           Total other comprehensive
    komprehensif lainnya,                                0                    0            income, after tax
    setelah pajak
Jumlah laba rugi komprehensif              5,310,487,611        4,314,724,719     Total comprehensive income
Laba (rugi) yang dapat                                                              Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                           Profit (loss) attributable to
                                           5,329,479,133        4,302,324,022
    diatribusikan ke entitas induk                                                                  parent entity
    Laba (rugi) yang dapat                                                           Profit (loss) attributable to
    diatribusikan ke kepentingan            ( 18,991,522 )          12,400,697        non-controlling interests
    non-pengendali
Laba rugi komprehensif yang                                                             Comprehensive income
dapat diatribusikan                                                                             attributable to
    Laba rugi komprehensif yang                                                        Comprehensive income
Page 8
  dapat diatribusikan ke entitas   5,329,479,133    4,302,324,022   attributable to parent entity
  induk
  Laba rugi komprehensif yang                                          Comprehensive income
  dapat diatribusikan ke           ( 18,991,522 )     12,400,697 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               1.11              0.9     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
                                                                                                Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                               Kepentingan
                                                 Saham biasa       Tambahan modal disetor            ditentukan               ditentukan          diatribusikan kepada                                    Ekuitas
                                                                                                                                                                              non-pengendali
                                                                                                  penggunaannya            penggunaannya              entitas induk
                                                                                                Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                              Non-controlling interests      Equity
                                                                                                       earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                           Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                             Balance before restatement at beginning of
                                                  48,000,476,370       127,081,478,255                 500,000,000           18,415,887,348          193,997,841,973                 73,005,863        194,070,847,836
                                                                                                                                                                                                                                                                 period
  Posisi ekuitas, awal periode                    48,000,476,370       127,081,478,255                 500,000,000           18,415,887,348          193,997,841,973                 73,005,863        194,070,847,836     Equity position, beginning of the period
  Laba (rugi)                                                                                                                 5,329,479,133             5,329,479,133             ( 18,991,522 )          5,310,487,611                                    Profit (loss)
  Distribusi dividen saham                                                                                                 ( 1,296,017,866 )         ( 1,296,017,866 )                                 ( 1,296,017,866 )              Distributions of stock dividends
  Pelaksanaan waran                                      194,650             2,238,475                                                                      2,433,125                                         2,433,125                          Exercise of warrants
  Posisi ekuitas, akhir periode                   48,000,671,020       127,083,716,730                 500,000,000           22,449,348,615          198,033,736,365                 54,014,341        198,087,750,706           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
                                                                                                                                                                               Kepentingan
                                                 Saham biasa       Tambahan modal disetor            ditentukan               ditentukan          diatribusikan kepada                                    Ekuitas
                                                                                                                                                                              non-pengendali
                                                                                                  penggunaannya            penggunaannya              entitas induk
                                                                                                Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                              Non-controlling interests      Equity
                                                                                                       earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                           Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                             Balance before restatement at beginning of
                                                  33,500,000,000                                       500,000,000           11,990,821,454            45,990,821,454                  6,431,204        45,997,252,658
                                                                                                                                                                                                                                                                 period
  Posisi ekuitas, awal periode                    33,500,000,000                                       500,000,000           11,990,821,454            45,990,821,454                 6,431,204          45,997,252,658    Equity position, beginning of the period
  Laba (rugi)                                                                                                                 4,302,324,022             4,302,324,022                12,400,697           4,314,724,719                                    Profit (loss)
  Penerbitan saham biasa                          14,500,000,000       130,500,000,000                                                               145,000,000,000                                   145,000,000,000                   Issuance of common stocks
  Biaya emisi efek                                                     ( 3,427,355,000 )                                                             ( 3,427,355,000 )                                 ( 3,427,355,000 )                         Stock issuance costs
  Setoran modal dari kepentingan                                                                                                                                                                                               Stock subscription from non-controlling
                                                                                                                                                                                     90,000,000              90,000,000
  non-pengendali                                                                                                                                                                                                                                              interests
  Posisi ekuitas, akhir periode                   48,000,000,000       127,072,645,000                 500,000,000           16,293,145,476          191,865,790,476                108,831,901        191,974,622,377            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
                                    89,332,819,986        84,171,980,097
       pelanggan
       Penerimaan kas lainnya                                               Other cash receipts from
                                          1,111,537            12,248,309
       dari aktivitas operasi                                                     operating activities
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                               operating activities
       Pembayaran kepada                                                   Payments to suppliers for
       pemasok atas barang dan    ( 60,796,832,258 )   ( 230,383,519,652 )      goods and services
       jasa
       Pembayaran gaji dan                                                  Payments for salaries and
                                   ( 8,960,476,434 )     ( 5,910,901,910 )
       tunjangan                                                                           allowances
       Pembayaran kas lainnya                                                Other cash payments for
                                  ( 18,250,085,801 )     ( 16,530,783,645 )
       untuk beban operasi                                                         operating activities
   Kas diperoleh dari                                                       Cash generated from (used
                                     1,326,537,030     ( 168,640,976,801 )
   (digunakan untuk) operasi                                                              in) operations
   Arus kas sebelum                                                            Net cash flows received
   perubahan dalam aset dan                                                    from (used in) operating
   liabilitas yang diperoleh         1,326,537,030     ( 168,640,976,801 ) 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)
                                     1,326,537,030     ( 168,640,976,801 )
   (digunakan untuk) aktivitas                                                       operating activities
   operasi
Arus kas dari aktivitas                                                         Cash flows from investing
investasi                                                                                          activities
   Penerimaan dari penjualan                                                   Proceeds from disposal of
                                                   0          279,545,455
   aset tetap                                                              property, plant and equipment
   Pembayaran untuk perolehan                                                 Payments for acquisition of
                                     ( 151,014,960 )     ( 1,969,221,924 )
   aset tetap                                                              property, plant and equipment
   Penerimaan pembayaran                                                       Receipts from receivables
                                                   0                    0
   piutang dari pihak berelasi                                                        from related parties
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                     ( 151,014,960 )     ( 1,689,676,469 )
   (digunakan untuk) aktivitas                                                       investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                           activities
   Pembayaran pinjaman bank          ( 188,642,372 )       ( 125,787,418 )        Payments of bank loans
   Pembayaran utang                                                                Payments of consumer
                                     ( 426,143,410 )       ( 219,272,092 )
   pembiayaan konsumen                                                                financing payables
   Pembayaran liabilitas sewa                                                  Payments of finance lease
                                     ( 666,666,666 )
   pembiayaan                                                                                    liabilities
   Penerimaan utang pihak                                                    Proceeds from due to related
                                                          43,162,000,000
   berelasi                                                                                         parties
   Pembayaran utang pihak                                                      Payments of due to related
                                                        ( 19,245,828,462 )
   berelasi                                                                                         parties
   Penerimaan dari penerbitan                                                  Proceeds from issuance of
                                                         145,000,000,000
   saham biasa                                                                            common stocks
   Penerimaan dari penerbitan                                                 Proceeds from issuing other
Page 12
   instrumen ekuitas lainnya              2,433,125                                   equity instruments
   Pembayaran biaya emisi                                                 Payments of stock issuance
                                                         ( 299,855,000 )
   saham                                                                                            costs
   Penerimaan dari pelepasan                                                     Proceeds from sales of
   kepentingan di entitas anak                                                  interests in subsidiaries
                                                             90,000,000
   tanpa hilangnya pengendalian                                             without loss of control from
   dari kegiatan pendanaan                                                            financing activities
   Pembayaran dividen dari                                               Dividends paid from financing
                                   ( 1,296,017,866 )
   aktivitas pendanaan                                                                          activities
   Jumlah arus kas bersih                                                         Total net cash flows
   yang diperoleh dari                                                        received from (used in)
                                   ( 2,575,037,189 )    168,361,257,028
   (digunakan untuk) aktivitas                                                      financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                Total net increase (decrease)
                                   ( 1,399,515,119 )    ( 1,969,396,242 )
bersih kas dan setara kas                                                  in cash and cash equivalents
Kas dan setara kas arus kas,                                              Cash and cash equivalents cash
                                  ( 12,295,942,296 )   ( 11,707,986,630 )
awal periode                                                                 flows, beginning of the period
Kas dan setara kas arus kas,                                                  Cash and cash equivalents
                                  ( 13,695,457,415 )   ( 13,677,382,872 )
akhir periode                                                              cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                       Property, plant, and equipment
                                                         Aset tetap, awal periode     Penambahan aset tetap          Aset tetap, akhir periode
                                                            Property, plant, and      Addition in property, plant,     Property, plant, and
                                                        equipment, beginning period         and equipment             equipment, end period
Nilai perolehan, kotor   Kendaraan bermotor, dimiliki                                                                                            Motor vehicle, directly owned       Carrying amount, gross
                                                                  4,389,006,973                    120,000,000                4,509,006,973
                         langsung
                         Peralatan Teknikal, dimiliki                                                                                            Technical Equipment, directly
                                                                     836,723,943                   151,014,960                   987,738,903
                         langsung                                                                                                                                         owned
                         Dimiliki langsung                        5,225,730,916                    271,014,960                5,496,745,876                     Directly owned
                         Bangunan, aset hak guna                  7,074,560,303                                               7,074,560,303        Building, right of use assets
                         Aset hak guna                            7,074,560,303                                               7,074,560,303               Right of use assets
                         Aset dalam penyelesaian                              0                                                           0       Assets under construction
                         Aset tetap                                                                                                                       Property, plant, and
                                                                 12,300,291,219                    271,014,960               12,571,306,179
                                                                                                                                                                     equipment
Akumulasi depresiasi     Kendaraan bermotor, dimiliki                                                                                            Motor vehicle, directly owned Carrying amount, accumulated
                                                                  1,022,430,999                    500,860,246                1,523,291,245
                         langsung                                                                                                                                                               depreciation
                         Peralatan Teknikal, dimiliki                                                                                            Technical Equipment, directly
                                                                     271,372,283                   100,125,123                   371,497,406
                         langsung                                                                                                                                         owned
                         Dimiliki langsung                        1,293,803,282                   600,985,369                 1,894,788,651                     Directly owned
                         Aset hak guna                            2,784,558,272                 1,199,922,315                 3,984,480,587               Right of use assets
                         Aset tetap                                                                                                                       Property, plant, and
                                                                  4,078,361,554                 1,800,907,684                 5,879,269,238
                                                                                                                                                                     equipment
Nilai perolehan          Aset tetap                                                                                                                       Property, plant, and             Carrying amount
                                                                  8,221,929,665                                               6,692,036,941
                                                                                                                                                                     equipment
Page 15
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                    Property, plant, and equipment
                                                        Aset tetap, awal periode   Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                          Property, plant, and
                                                                                   Addition in property, plant,    Disposals in property,     Property, plant, and
                                                         equipment, beginning
                                                                                         and equipment             plant, and equipment      equipment, end period
                                                                 period
Nilai perolehan, kotor   Kendaraan bermotor,                                                                                                                            Motor vehicle, directly     Carrying amount, gross
                                                                1,452,446,158               3,391,083,545               ( 454,522,730 )             4,389,006,973
                         dimiliki langsung                                                                                                                                               owned
                         Peralatan Teknikal, dimiliki                                                                                                                   Technical Equipment,
                                                                  254,227,345                  582,496,598                                            836,723,943
                         langsung                                                                                                                                               directly owned
                         Dimiliki langsung                      1,706,673,503               3,973,580,143               ( 454,522,730 )             5,225,730,916              Directly owned
                         Bangunan, aset hak guna                2,503,333,344               4,571,226,959                                           7,074,560,303 Building, right of use assets
                         Aset hak guna                          2,503,333,344               4,571,226,959                                           7,074,560,303        Right of use assets
                         Aset dalam penyelesaian                                                                                                                                Assets under
                                                                               0                                                                                0
                                                                                                                                                                                 construction
                         Aset tetap                                                                                                                                      Property, plant, and
                                                                4,210,006,847               8,544,807,102               ( 454,522,730 )            12,300,291,219
                                                                                                                                                                                    equipment
Akumulasi depresiasi     Kendaraan bermotor,                                                                                                                            Motor vehicle, directly          Carrying amount,
                                                                  577,319,199                  746,220,629              ( 301,108,829 )             1,022,430,999
                         dimiliki langsung                                                                                                                                               owned    accumulated depreciation
                         Peralatan Teknikal, dimiliki                                                                                                                   Technical Equipment,
                                                                  137,317,455                  134,054,828                                            271,372,283
                         langsung                                                                                                                                               directly owned
                         Dimiliki langsung                        714,636,654                 880,275,457               ( 301,108,829 )             1,293,803,282              Directly owned
                         Bangunan, aset hak guna                1,278,333,342               1,506,224,930                                           2,784,558,272 Building, right of use assets
                         Aset hak guna                          1,278,333,342               1,506,224,930                                           2,784,558,272        Right of use assets
                         Aset tetap                                                                                                                                      Property, plant, and
                                                                1,992,969,996               2,386,500,387               ( 301,108,829 )             4,078,361,554
                                                                                                                                                                                    equipment
Nilai perolehan          Aset tetap                                                                                                                                      Property, plant, and             Carrying amount
                                                                2,217,036,851                                                                       8,221,929,665
                                                                                                                                                                                    equipment
Page 16
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 17
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                         Notes for inventories
                            30 June 2023     31 December 2022
     Persediaan            113,351,597,191    124,019,835,387            Inventories
     Persediaan lancar     113,351,597,191    124,019,835,387      Current inventories
Page 18
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 19
[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
Barang jadi awal            124,019,835,387    52,818,100,194 Beginning finish goods inventory
Pembelian barang jadi        68,081,509,717   132,541,763,550 Purchased finish goods inventory
Barang jadi akhir           113,351,597,191   118,683,119,134    Ending finish goods inventory
Beban pokok penjualan dan                                         Cost of sales and revenue
                             78,749,747,913    66,676,744,610
pendapatan
Page 20
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 21
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry


Catatan untuk utang bank jangka panjang                                                                                Notes for long-term bank loan
                                                             30 June 2023                 31 December 2022
  Total utang bank, bersih                                              1,156,217,356                  1,344,859,728                    Total bank loan, net
     Liabilitas jangka panjang yang jatuh tempo dalam satu                                                                Current maturities of bank loans
                                                                            398,365,458                  384,196,781
     tahun atas utang bank
     Liabilitas jangka panjang atas utang bank                              757,851,898                  960,662,947               Long-term bank loans
Page 22
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 23
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 24
[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 Permata Tbk     IDR                                               6,990,306,243                                      6,938,063,819                IDR     Bank Permata Tbk
                     Mata uang                                         6,990,306,243                                      6,938,063,819           Currency
Bank OCBC Nisp Tbk   IDR                                               6,998,915,825                                      5,670,995,157                IDR   Bank OCBC Nisp Tbk
                     Mata uang                                         6,998,915,825                                      5,670,995,157           Currency
Kreditur nama bank   Mata uang                                        13,989,222,068                                     12,609,058,976           Currency    Creditor bank name
Page 25
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 26
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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