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Financial statement Text extracted IKBI

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Page 1
Nomor Surat                      026/SIK-ACC/VII/2023
Nama Emiten                      Sumi Indo Kabel Tbk
Kode Emiten                      IKBI
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 3 Bulan yang berakhir pada 30/06/2023 dengan ikhtisar sebagai berikut :



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




Dokumen ini merupakan dokumen resmi Sumi Indo Kabel Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. Sumi Indo

                               Kabel 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                         Sumi Indo Kabel 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                           IKBI                                                          Entity code
Nomor identifikasi entitas             AA130                                       Entity identification number
Industri utama entitas                 Umum / General                                       Entity main industry
Standar akutansi yang dipilih          PSAK                                    Selected accounting standards
Sektor                                 C. Industrials                                                      Sector
Subsektor                              C1. Industrial Goods                                            Subsector
Industri                               C13. Electrical                                                   Industry
Subindustri                            C131. Electrical Components &                                Subindustry
                                       Equipment
Informasi pemegang saham                                                   Controlling shareholder information
                                       Foreign Corporation
pengendali
Jenis entitas                          Foreign Company                                             Type of entity
Jenis efek yang dicatatkan             Saham / Stock                                    Type of listed securities
Jenis papan perdagangan tempat                                             Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas tunggal / Single entity      of an individual entity or a group of
entitas                                                                                                   entities
Periode penyampaian laporan                                                      Period of financial statements
                                       Kuartal I / First Quarter
keuangan                                                                                            submissions
Tanggal awal periode berjalan          April 01, 2023                                  Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                    Current period end date
Tanggal akhir tahun sebelumnya         March 31, 2023                                        Prior year end date
Tanggal awal periode sebelumnya        April 01, 2022                                     Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                      Prior period end date
Tanggal akhir 2 tahun sebelumnya       March 31, 2022                                     Prior 2 year end date
Mata uang pelaporan                    Dollar Amerika / USD               Description of presentation currency
Kurs konversi pada tanggal pelaporan                                        Conversion rate at reporting date if
jika mata uang penyajian selain rupiah 15,026.00000                         presentation currency is other than
                                                                                                           rupiah
Pembulatan yang digunakan dalam                                             Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                        statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit              Type of report on financial statements
Jenis opini auditor                                                                   Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                        Matters disclosed in
pendapat untuk penekanan atas suatu                                        emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                               paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                           Result of review engagement
Opini Hal Audit Utama                                                          Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                                 Total Key Audit Matters
Paragraf Hal Audit Utama                                                         Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                           Date of auditor's opinion or result of
laporan review                                                                                     review report
Auditor tahun berjalan                                                                     Current year auditor
Nama partner audit tahun berjalan                                           Name of current year audit signing
                                                                                                         partner
Page 3
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                        Statement of financial position
                                    30 June 2023         31 March 2023
Aset                                                                                              Assets
  Aset lancar                                                                          Current assets
     Kas dan setara kas                                                             Cash and cash
                                          1,499,465            2,553,565
                                                                                        equivalents
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                         24,283,186           21,074,616
          ketiga                                                                         parties
          Piutang usaha pihak                                                Trade receivables
                                         21,590,187           12,004,137
          berelasi                                                               related parties
     Piutang lainnya                                                            Other receivables
          Piutang lainnya pihak                                          Other receivables third
                                            194,339              156,383
          ketiga                                                                         parties
          Piutang lainnya pihak                                               Other receivables
                                                   665               651
          berelasi                                                               related parties
     Persediaan lancar                                                        Current inventories
          Persediaan lancar              22,538,932           26,918,867   Current inventories
     Biaya dibayar dimuka                                                Current prepaid expenses
                                            711,245              113,302
     lancar
     Uang muka lancar                                                            Current advances
          Uang muka lancar                                                          Other current
                                            131,039               35,886
          lainnya                                                                       advances
     Jumlah aset lancar                  70,949,058           62,857,407     Total current assets
   Aset tidak lancar                                                               Non-current assets
     Aset keuangan tidak                                                    Non-current financial
     lancar                                                                                    assets
          Aset keuangan tidak                                                 Other non-current
                                          1,971,092            1,980,970
          lancar lainnya                                                         financial assets
     Aset pajak tangguhan                 1,663,719            1,655,716        Deferred tax assets
     Aset tetap                                                                 Property, plant, and
                                         42,095,333           42,765,352
                                                                                          equipment
       Klaim atas pengembalian                                           Non-current claims for tax
                                          3,040,240            9,355,533
       pajak tidak lancar                                                                       refund
       Aset takberwujud selain                                              Intangible assets other
                                             61,139               76,301
       goodwill                                                                        than goodwill
       Jumlah aset tidak lancar         48,831,523            55,833,872 Total non-current assets
   Jumlah aset                         119,780,581           118,691,279                   Total assets
Liabilitas dan ekuitas                                                               Liabilities and equity
   Liabilitas                                                                                  Liabilities
       Liabilitas jangka pendek                                                   Current liabilities
          Utang bank jangka                                               Short term bank loans
                                         18,589,272           21,721,597
          pendek
          Utang usaha                                                           Trade payables
              Utang usaha pihak                                               Trade payables
                                          1,785,582             2,111,773
              ketiga                                                              third parties
              Utang usaha pihak                                               Trade payables
                                         15,138,591           13,938,968
              berelasi                                                         related parties
          Utang lainnya                                                         Other payables
              Utang lainnya pihak                                             Other payables
                                            267,968               132,146
              ketiga                                                              third parties
              Utang lainnya pihak                                             Other payables
Page 5
         berelasi                   5,540             0       related parties
      Uang muka                                              Current advances
      pelanggan jangka                                         from customers
      pendek
         Uang muka                                        Current advances
         pelanggan jangka                                   from customers
                                1,262,446     1,445,006
         pendek pihak                                           third parties
         ketiga
      Utang dividen                  686            686      Dividends payable
      Beban akrual jangka                                      Current accrued
                                2,324,934     1,639,574
      pendek                                                          expenses
      Liabilitas imbalan                                             Short-term
      pasca kerja jangka         344,432        191,165       post-employment
      pendek                                                 benefit obligations
      Utang pajak                838,185        944,601          Taxes payable
      Jumlah liabilitas                                           Total current
                               40,557,636    42,125,516
      jangka pendek                                                   liabilities
  Liabilitas jangka                                         Non-current liabilities
  panjang
      Kewajiban imbalan                                               Long-term
      pasca kerja jangka        6,567,845     6,567,845        post-employment
      panjang                                                 benefit obligations
      Jumlah liabilitas                                      Total non-current
                                6,567,845     6,567,845
      jangka panjang                                                   liabilities
  Jumlah liabilitas            47,125,481    48,693,361             Total liabilities
Ekuitas                                                                           Equity
  Ekuitas yang                                               Equity attributable to
  diatribusikan kepada                                    equity owners of parent
  pemilik entitas induk                                                         entity
      Saham biasa              52,430,707    52,430,707         Common stocks
      Tambahan modal                                           Additional paid-in
                                 222,083        222,083
      disetor                                                              capital
      Saldo laba                                            Retained earnings
      (akumulasi kerugian)                                               (deficit)
         Saldo laba yang                                        Appropriated
         telah ditentukan       1,708,721     1,708,721    retained earnings
         penggunaannya
         Saldo laba yang                                     Unappropriated
         belum ditentukan      18,293,589    15,636,407    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                         Total equity
      diatribusikan kepada                              attributable to equity
                               72,655,100    69,997,918
      pemilik entitas induk                                  owners of parent
                                                                         entity
   Jumlah ekuitas              72,655,100    69,997,918               Total equity
Jumlah liabilitas dan                                    Total liabilities and equity
                              119,780,581   118,691,279
ekuitas
Page 6
[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
                                         60,059,599          50,031,468
usaha
Beban pokok penjualan dan                                                      Cost of sales and revenue
                                      ( 54,211,508 )      ( 48,202,155 )
pendapatan
Jumlah laba bruto                         5,848,091           1,829,313                 Total gross profit
Beban penjualan                        ( 1,885,726 )       ( 1,127,504 )                  Selling expenses
Beban umum dan administrasi                                                   General and administrative
                                         ( 764,315 )         ( 667,767 )
                                                                                                  expenses
Pendapatan keuangan                           2,796               5,075                    Finance income
Beban bunga dan keuangan                 ( 331,246 )          ( 61,513 )        Interest and finance costs
Keuntungan (kerugian) selisih                                                Gains (losses) on changes in
                                             19,414                8,770
kurs mata uang asing                                                               foreign exchange rates
Pendapatan lainnya                           43,370              35,525                       Other income
Beban lainnya                                   (1)                                        Other expenses
Jumlah laba (rugi) sebelum                                                  Total profit (loss) before tax
                                          2,932,383              21,899
pajak penghasilan
Pendapatan (beban) pajak                 ( 275,201 )          ( 10,519 )           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                   Total profit (loss) from
                                          2,657,182              11,380
yang dilanjutkan                                                                  continuing operations
Jumlah laba (rugi)                        2,657,182              11,380                Total profit (loss)
Jumlah laba rugi komprehensif             2,657,182              11,380    Total comprehensive income
Laba (rugi) yang dapat                                                       Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                    Profit (loss) attributable to
                                          2,657,182              11,380
   diatribusikan ke entitas induk                                                           parent entity
Laba rugi komprehensif yang                                                       Comprehensive income
dapat diatribusikan                                                                          attributable to
   Laba rugi komprehensif yang                                                  Comprehensive income
   dapat diatribusikan ke entitas         2,657,182              11,380     attributable to parent entity
   induk
Laba (rugi) per saham                                                      Earnings (loss) per share
   Laba per saham dasar                                                 Basic earnings per share
   diatribusikan kepada                                                      attributable to equity
   pemilik entitas induk                                               owners of the parent entity
       Laba (rugi) per saham                                           Basic earnings (loss) per
       dasar dari operasi yang               0.0022          0.0000090   share from continuing
       dilanjutkan                                                                    operations
Page 7
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                       Statement of changes in equity
                                                                                       Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                  Tambahan modal
                                                 Saham biasa                                ditentukan               ditentukan          diatribusikan kepada     Ekuitas
                                                                      disetor
                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                  Additional paid-in   Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks                                                                                                    Equity
                                                                       capital                earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                               Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                  Balance before restatement at beginning of
                                                     52,430,707             222,083              1,708,721               15,636,407               69,997,918       69,997,918
                                                                                                                                                                                                                     period
  Posisi ekuitas, awal periode                       52,430,707             222,083              1,708,721               15,636,407               69,997,918       69,997,918   Equity position, beginning of the period
  Laba (rugi)                                                                                                             2,657,182                2,657,182        2,657,182                                  Profit (loss)
  Posisi ekuitas, akhir periode                      52,430,707             222,083              1,708,721               18,293,589               72,655,100       72,655,100         Equity position, end of the period
Page 8
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                       Statement of changes in equity
                                                                                       Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                  Tambahan modal
                                                 Saham biasa                                ditentukan               ditentukan          diatribusikan kepada     Ekuitas
                                                                      disetor
                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                  Additional paid-in   Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks                                                                                                    Equity
                                                                       capital                earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                               Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                  Balance before restatement at beginning of
                                                     52,430,707             222,083              1,708,721               12,784,576               67,146,087       67,146,087
                                                                                                                                                                                                                     period
  Posisi ekuitas, awal periode                       52,430,707             222,083              1,708,721               12,784,576               67,146,087       67,146,087   Equity position, beginning of the period
  Laba (rugi)                                                                                                                11,380                   11,380           11,380                                  Profit (loss)
  Posisi ekuitas, akhir periode                      52,430,707             222,083              1,708,721               12,795,956               67,157,467       67,157,467         Equity position, end of the period
Page 9
[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
                                       49,119,145          53,597,284
       pelanggan
   Pembayaran kas dari                                                      Cash payments from
   aktivitas operasi                                                         operating activities
       Pembayaran kepada                                               Payments to suppliers for
       pemasok atas barang dan      ( 47,870,503 )      ( 49,224,659 )     goods and services
       jasa
       Pembayaran gaji dan                                              Payments for salaries and
                                     ( 2,617,309 )       ( 2,437,953 )
       tunjangan                                                                        allowances
       Pembayaran kas lainnya                                             Other cash payments for
                                     ( 2,192,302 )       ( 2,437,627 )
       untuk beban operasi                                                      operating activities
   Kas diperoleh dari                                                   Cash generated from (used
                                     ( 3,560,969 )         ( 502,955 )
   (digunakan untuk) operasi                                                           in) operations
   Penerimaan bunga dari                                                       Interests received from
                                             2,796               5,075
   aktivitas operasi                                                                operating activities
   Pembayaran bunga dari                                                 Interests paid from operating
                                       ( 331,724 )           ( 52,556 )
   aktivitas operasi                                                                          activities
   Penerimaan pengembalian                                              Income taxes refunded (paid)
   (pembayaran) pajak                                                         from operating activities
                                        6,277,336            ( 25,331 )
   penghasilan dari aktivitas
   operasi
   Jumlah arus kas bersih                                                       Total net cash flows
   yang diperoleh dari                                                       received from (used in)
                                        2,387,439          ( 575,767 )
   (digunakan untuk) aktivitas                                                   operating activities
   operasi
Arus kas dari aktivitas                                                      Cash flows from investing
investasi                                                                                        activities
   Pembayaran uang muka                                                    Payments for advances for
   pembelian aset tetap                                       ( 5,694 )    purchase of property, plant
                                                                                        and equipment
   Penerimaan dari penjualan                                                Proceeds from disposal of
                                           15,536               11,297
   aset tetap                                                           property, plant and equipment
   Pembayaran untuk perolehan                                              Payments for acquisition of
                                       ( 355,552 )         ( 184,636 )
   aset tetap                                                           property, plant and equipment
   Pembayaran untuk perolehan                                              Payments for acquisition of
                                          ( 3,619 )
   aset takberwujud                                                                   intangible assets
   Jumlah arus kas bersih                                                       Total net cash flows
   yang diperoleh dari                                                       received from (used in)
                                       ( 343,635 )         ( 179,033 )
   (digunakan untuk) aktivitas                                                    investing activities
   investasi
Arus kas dari aktivitas                                                     Cash flows from financing
pendanaan                                                                                    activities
   Penerimaan pinjaman bank          146,424,603         158,050,000       Proceeds from bank loans
   Pembayaran pinjaman bank       ( 149,586,518 )     ( 158,250,000 )        Payments of bank loans
   Jumlah arus kas bersih                                                      Total net cash flows
   yang diperoleh dari                                                      received from (used in)
                                     ( 3,161,915 )         ( 200,000 )
   (digunakan untuk) aktivitas                                                  financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                              Total net increase (decrease)
                                     ( 1,118,111 )         ( 954,800 )
bersih kas dan setara kas                                                in cash and cash equivalents
Page 10
Kas dan setara kas arus kas,     2,553,565   4,252,326 Cash and cash equivalents cash
awal periode                                               flows, beginning of the period
Efek perubahan nilai kurs pada                          Effect of exchange rate changes
                                   64,011    ( 71,416 )
kas dan setara kas                                         on cash and cash equivalents
Kas dan setara kas arus kas,                                Cash and cash equivalents
                                 1,499,465   3,226,110
akhir periode                                            cash flows, end of the period
Page 11
[1610000] Explanation for Significant Accounting Policy - General Industry


Kebijakan akuntansi signifikan                                                                                                             Significant accounting policies
                                                                                 30 June 2023
Persediaan                          Persediaan dinyatakan sebesar nilai yanglebih rendah antara biaya perolehan dan nilairealisasi neto.                          Inventories
                                    Biaya perolehan ditentukandengan menggunakan metode rata-ratatertimbang dan meliputi biaya
                                    pembelian,biaya konversi dan biaya lain yang timbuluntuk membawa persediaan ke lokasi
                                    dankondisinya yang sekarang. Persediaanbarang jadi dan barang dalam prosestermasuk beban
                                    pabrikasi tetap dan variabelselain bahan baku dan upah langsung.
Page 12
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                           Property, plant, and equipment
                                                       Aset tetap, awal      Penambahan aset          Pengurangan aset                                    Aset tetap, akhir
                                                                                                                              Reklasifikasi aset tetap
                                                           periode                tetap                    tetap                                              periode
                                                      Property, plant, and                                                      Reclassifications of     Property, plant, and
                                                                             Addition in property,   Disposals in property,
                                                     equipment, beginning                                                       property, plant, and       equipment, end
                                                                             plant, and equipment    plant, and equipment
                                                            period                                                                  equipment                  period
Nilai perolehan, kotor   Tanah, dimiliki langsung              2,273,704                                                                                          2,273,704         Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                             Building and leasehold
                         fasilitasnya, dimiliki              13,661,665                   16,419                                            190,677              13,868,761        improvement, directly
                         langsung                                                                                                                                                                  owned
                         Mesin dan peralatan,                                                                                                                                             Machinery and
                         dimiliki langsung                   61,800,199                   37,810                                              33,680             61,871,689           equipment, directly
                                                                                                                                                                                                   owned
                         Perabot dan peralatan                                                                                                                                       Furniture and office
                         kantor, dimiliki langsung             1,715,503                    6,832                                                                 1,722,335           equipment, directly
                                                                                                                                                                                                   owned
                         Kendaraan bermotor,                                                                                                                                       Motor vehicle, directly
                                                                 960,374                 137,532                ( 42,344 )                    37,676              1,093,238
                         dimiliki langsung                                                                                                                                                         owned
                         Dimiliki langsung                   80,411,445                  198,593                ( 42,344 )                  262,033              80,829,727              Directly owned
                         Mesin dan alat berat,                                                                                                                                     Machinery and heavy
                         dalam penyelesaian                      451,349                 162,331                                         ( 262,033 )                351,647     equipment, assets under
                                                                                                                                                                                             construction
                         Aset dalam                                                                                                                                                        Assets under
                                                                 451,349                 162,331                                         ( 262,033 )                351,647
                         penyelesaian                                                                                                                                                      construction
                         Aset tetap                                                                                                                                                Property, plant, and
                                                             80,862,794                  360,924                ( 42,344 )                                       81,181,374
                                                                                                                                                                                              equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                             Building and leasehold       Carrying amount,
                         fasilitasnya, dimiliki                6,147,016                 136,003                                                                  6,283,019        improvement, directly           accumulated
                         langsung                                                                                                                                                                  owned            depreciation
                         Mesin dan peralatan,                                                                                                                                             Machinery and
                         dimiliki langsung                   29,936,171                  822,009                                                                 30,758,180           equipment, directly
                                                                                                                                                                                                   owned
                         Perabot dan peralatan                                                                                                                                       Furniture and office
                         kantor, dimiliki langsung             1,333,845                  46,981                                                                  1,380,826           equipment, directly
                                                                                                                                                                                                   owned
                         Kendaraan bermotor,                                                                                                                                       Motor vehicle, directly
Page 13
                  dimiliki langsung      680,410      25,950   ( 42,344 )      664,016                 owned
                  Dimiliki langsung   38,097,442   1,030,943   ( 42,344 )   39,086,041       Directly owned
                  Aset tetap                                                             Property, plant, and
                                      38,097,442   1,030,943   ( 42,344 )   39,086,041
                                                                                                  equipment
Nilai perolehan   Aset tetap                                                             Property, plant, and   Carrying amount
                                      42,765,352                            42,095,333
                                                                                                  equipment
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 March 2023

Aset tetap                                                                                                                                                                           Property, plant, and equipment
                                                       Aset tetap, awal      Penambahan aset          Pengurangan aset                                    Aset tetap, akhir
                                                                                                                              Reklasifikasi aset tetap
                                                           periode                tetap                    tetap                                              periode
                                                      Property, plant, and                                                      Reclassifications of     Property, plant, and
                                                                             Addition in property,   Disposals in property,
                                                     equipment, beginning                                                       property, plant, and       equipment, end
                                                                             plant, and equipment    plant, and equipment
                                                            period                                                                  equipment                  period
Nilai perolehan, kotor   Tanah, dimiliki langsung              2,273,704                                                                                          2,273,704         Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                             Building and leasehold
                         fasilitasnya, dimiliki              13,438,994                   89,058                                            133,613              13,661,665        improvement, directly
                         langsung                                                                                                                                                                  owned
                         Mesin dan peralatan,                                                                                                                                             Machinery and
                         dimiliki langsung                   58,855,764                  445,320              ( 200,978 )                 2,700,093              61,800,199           equipment, directly
                                                                                                                                                                                                   owned
                         Perabot dan peralatan                                                                                                                                       Furniture and office
                         kantor, dimiliki langsung             1,685,622                  63,813                ( 41,056 )                     7,124              1,715,503           equipment, directly
                                                                                                                                                                                                   owned
                         Kendaraan bermotor,                                                                                                                                       Motor vehicle, directly
                                                                 980,571                  76,423              ( 187,167 )                     90,547                960,374
                         dimiliki langsung                                                                                                                                                         owned
                         Dimiliki langsung                   77,234,655                  674,614              ( 429,201 )                 2,931,377              80,411,445              Directly owned
                         Mesin dan alat berat,                                                                                                                                     Machinery and heavy
                         dalam penyelesaian                    2,207,578              1,175,148                                       ( 2,931,377 )                 451,349     equipment, assets under
                                                                                                                                                                                             construction
                         Aset dalam                                                                                                                                                        Assets under
                                                               2,207,578              1,175,148                                       ( 2,931,377 )                 451,349
                         penyelesaian                                                                                                                                                      construction
                         Aset tetap                                                                                                                                                Property, plant, and
                                                             79,442,233               1,849,762               ( 429,201 )                                        80,862,794
                                                                                                                                                                                              equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                             Building and leasehold       Carrying amount,
                         fasilitasnya, dimiliki                5,593,467                 553,549                                                                  6,147,016        improvement, directly           accumulated
                         langsung                                                                                                                                                                  owned            depreciation
                         Mesin dan peralatan,                                                                                                                                             Machinery and
                         dimiliki langsung                   26,918,268               3,186,954               ( 169,051 )                                        29,936,171           equipment, directly
                                                                                                                                                                                                   owned
                         Perabot dan peralatan                                                                                                                                       Furniture and office
                         kantor, dimiliki langsung             1,186,696                 185,391                ( 38,242 )                                        1,333,845           equipment, directly
                                                                                                                                                                                                   owned
                         Kendaraan bermotor,                                                                                                                                       Motor vehicle, directly
Page 15
                  dimiliki langsung      771,421      89,148   ( 180,159 )      680,410                 owned
                  Dimiliki langsung   34,469,852   4,015,042   ( 387,452 )   38,097,442       Directly owned
                  Aset tetap                                                              Property, plant, and
                                      34,469,852   4,015,042   ( 387,452 )   38,097,442
                                                                                                   equipment
Nilai perolehan   Aset tetap                                                              Property, plant, and   Carrying amount
                                      44,972,381                             42,765,352
                                                                                                   equipment
Page 16
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 17
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry

Catatan untuk pendapatan berdasarkan                             Notes for revenue by parties
pihak

                                           30 June 2023 30 June 2022

                                             Penjualan dan        Penjualan dan
                          Nama pihak
                                           pendapatan usaha     pendapatan usaha
                           Party name       Sales and revenue    Sales and revenue
Pihak berelasi 1       Sumitomo Electric                                                   Related party 1
                                                  19,001,115           20,799,364
                       Ltd, Jepang
Pihak berelasi 2       Sumitomo Electric                                                   Related party 2
                       Product
                                                  17,757,162           12,193,851
                       Automotive,
                       Singapore
Pihak berelasi 3       PT. Karya Sumiden                                                   Related party 3
                                                    1,539,595            1,699,558
                       Indonesia
Pihak berelasi 4       PT. Sumi Indo                                                       Related party 4
                                                      949,339            1,028,469
                       Wiring Systems
Pihak berelasi 5       Sumitomo Electric                                                   Related party 5
                                                      437,333            2,823,833
                       Ltd, Tokyo
Pihak berelasi 6       PT. Taiyo Sinar                                                     Related party 6
                                                      282,848              802,489
                       Raya Teknik
Pihak berelasi 7       Sumisetsu                                                           Related party 7
                                                      105,305               34,000
                       Phillipines
Pihak berelasi 8       PT. Sumiden                                                         Related party 8
                       Serasi Wire                     40,259                        0
                       Product
Pihak berelasi                                    40,112,956           39,381,564         Related parties
Pihak ketiga 1         PT. Chiyoda                                                           Third party 1
                       International                8,793,724                        0
                       Indonesia
Pihak ketiga 2         RDMP Balikpapan                                                        Third party 2
                                                    2,855,932            3,808,240
                       Jo
Pihak ketiga 3         PT. Freeport                                                           Third party 3
                                                    2,213,927                        0
                       Indonesia
Pihak ketiga 4         PT. Kinden                                                             Third party 4
                                                    1,332,317              312,820
                       Indonesia
Pihak ketiga 5         PT. Karunia Inti                                                       Third party 5
                                                      947,795              133,818
                       Cemerlang
Pihak ketiga 6         CSTS Joint                                                             Third party 6
                                                      632,851                        0
                       Operation
Pihak ketiga 7         PT. PLN (Persero)              584,713                        0        Third party 7
Pihak ketiga 8         PT. Surya Cakra                                                        Third party 8
                                                      478,729              894,355
                       Mandiri
Pihak ketiga 9         PT. Manorian                                                           Third party 9
                       Engineering                    215,489                        0
                       Prakarsa
Pihak ketiga 10        Meiden Singapore              120,330              623,610           Third party 10
Pihak ketiga lainnya   Lain-lain                   1,770,836            4,877,061        Other third parties
Pihak ketiga                                      19,946,643           10,649,904            Third parties
Tipe pihak                                        60,059,599           50,031,468         Type of parties
Page 18
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 19
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                         Trade receivables by aging

                                                          30 June 2023                                                      31 March 2023

                                                               Penyisihan                                                        Penyisihan
                                   Piutang usaha, kotor     penurunan nilai       Piutang usaha      Piutang usaha, kotor     penurunan nilai       Piutang usaha
                                                             piutang usaha                                                     piutang usaha
                                                              Allowance for                                                     Allowance for
                                    Trade receivables,                                                Trade receivables,
                                                           impairment of trade   Trade receivables                           impairment of trade   Trade receivables
                                          gross                                                             gross
                                                               receivables                                                       receivables
Telah jatuh tempo   1 - 30 hari           32,664,782                                                        30,429,945                                                    1 - 30 days      Overdue
                    1 - 60 hari           10,546,618                                                         1,656,116                                                    1 - 60 days
                    1 - 90 hari            2,661,119                                                           992,029                                                    1 - 90 days
                    1 - 180 hari                 854                                                                 0                                                   1 - 180 days
                    1 - 360 hari                                                                                   663                                                   1 - 360 days
                    Umur                  45,873,373                                                        33,078,753                                                         Aging
Jatuh tempo         Umur                  45,873,373                                   45,873,373           33,078,753                                   33,078,753            Aging     Due status
Page 20
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry


Pengungkapan                                                                                                                                                      Disclosure
                                                                                   30 June 2023
Pengungkapan catatan atas piutang usaha   Berdasarkan hasil penelaahan pada tanggal30 Juni 2023 dan 31 Maret 2023, manajemenPerusahaan   Disclosure of notes for trade receivables
                                          berkeyakinan bahwa seluruh piutangusaha dapat tertagih sehingga tidak diperlukanpenyisihan
                                          kerugian kredit ekspektasian.
Page 21
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                              Notes for inventories
                               30 June 2023      31 March 2023
     Barang jadi                     8,667,070         8,940,068             Finished goods
     Barang dalam proses             9,346,683        13,054,830            Work in process
     Bahan baku dan bahan                                           Raw and indirect material
                                     2,707,339          3,117,121
     pembantu
     Suku cadang                     1,792,707         1,802,259                   Spareparts
     Barang dalam perjalanan            25,133             4,589         Inventories in transit
     Persediaan, kotor              22,538,932        26,918,867          Inventories, gross
     Persediaan                     22,538,932        26,918,867                 Inventories
     Persediaan lancar              22,538,932        26,918,867           Current inventories
Page 22
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry


Pengungkapan                                                                                                                                                    Disclosure
                                                                                   30 June 2023
Pengungkapan catatan atas persediaan   Berdasarkan hasil penelaahan terhadap hargapasar persediaan pada tanggal 30 Juni                      Disclosure of notes for inventories
                                       2023,manajemen Perusahaan berpendapat bahwasaldo penyisihan atas penurunan nilai
                                       persediaanadalah cukup untuk menutupi kemungkinankerugian yang timbul dari kondisi-kondisi
                                       tersebut.Penyisihan atas penurunan nilai persediaantanggal 31 Maret 2023 adalah seluruhnya
                                       berasaldari penyisihan tahun berjalan dan tidak adapemulihan atas penyisihan selama tahun berjalan.
Page 23
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                  Cost of good sold
                              30 June 2023      30 June 2022
Persediaan bahan baku awal          3,117,121         3,268,606         Beginning raw inventory
Pembelian bahan baku               46,399,376        47,393,106        Purchased raw inventory
Persediaan bahan baku akhir         2,707,339         3,626,809            Ending raw inventory
Bahan baku yang digunakan          46,809,158        47,034,903            Raw inventory used
Upah, tenaga kerja langsung           976,455           766,191          Wages and direct labor
Biaya pabrikasi lainya              2,444,750         2,414,953  Other manufacturing overhead
Jumlah biaya produksi              50,230,363        50,216,047          Total production cost
Barang setengah jadi awal          13,054,830         9,923,323         Beginning wip inventory
Barang setengah jadi akhir          9,346,683        10,814,341             Ending wip inventory
Harga pokok produksi               53,938,510        49,325,029  Cost of goods manufactured
Barang jadi awal                    8,940,068         9,624,271 Beginning finish goods inventory
Barang jadi akhir                   8,667,070        10,747,145   Ending finish goods inventory
Beban pokok penjualan dan                                           Cost of sales and revenue
                                   54,211,508        48,202,155
pendapatan
Page 24
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 25
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 26
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 27
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 28
[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 March 2023

                                         Utang bank jangka                                    Utang bank jangka
                                                                   Utang bank jangka                                    Utang bank jangka
                                      pendek, nilai dalam mata                             pendek, nilai dalam mata
                                                                        pendek                                               pendek
                                            uang asing                                           uang asing
                                        Short-term bank loan,                                Short-term bank loan,
                                                                   Short term bank loans                                Short term bank loans
                                      amount in foreign currency                           amount in foreign currency
Bank Btpn Tbk        IDR                     48,000,000,000                  3,194,463            56,000,000,000                  3,717,965               IDR        Bank Btpn Tbk
                     USD                          2,200,000                  2,200,000                   800,000                    800,000              USD
                     Mata uang                                               5,394,463                                            4,517,965          Currency
Bank asing lainnya   IDR                     45,000,000,000                  2,994,809            47,500,000,000                  3,153,632               IDR    Other foreign banks
                     USD                         10,200,000                 10,200,000                14,050,000                 14,050,000              USD
                     Mata uang                                              13,194,809                                           17,203,632          Currency
Kreditur nama bank   Mata uang                                                                                                   21,721,597          Currency    Creditor bank name
Page 29
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 30
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

30 June 2023

Catatan utang bank jangka pendek                                                                                                                            Notes for short-term bank loans
                                       Utang bank jangka pendek,
                                                                   Jatuh tempo utang bank         Bunga utang bank           Jenis bunga utang bank
                                         nilai dalam mata uang
                                                                       jangka pendek               jangka pendek                 jangka pendek
                                                  asing
                                          Short-term bank loan,     Due date for short-term      Interest rate short-term   Interest rate type short-term
                                        amount in foreign currency         bank loan                    bank loan                     bank loan
Bank Btpn Tbk        IDR                                                                                                    suku bunga                               IDR         Bank Btpn Tbk
                                               48,000,000,000 < 1 month                        0.06142
                                                                                                                            mengambang
                     USD                                                                                                    suku bunga                              USD
                                                      2,200,000 < 1 month                      0.0554
                                                                                                                            mengambang
Bank asing lainnya   IDR                                                                                                    suku bunga                               IDR     Other foreign banks
                                               45,000,000,000 < 1 month                        0.0615
                                                                                                                            mengambang
                     USD                                                                                                    suku bunga                              USD
                                                     10,200,000 < 1 month                      0.0555
                                                                                                                            mengambang


31 March 2023

Catatan utang bank jangka pendek                                                                                                                            Notes for short-term bank loans
                                      Utang bank jangka pendek,
                                                                  Jatuh tempo utang bank Bunga utang bank jangka          Jenis bunga utang bank
                                        nilai dalam mata uang
                                                                      jangka pendek                   pendek                   jangka pendek
                                                 asing
                                         Short-term bank loan,     Due date for short-term Interest rate short-term bank Interest rate type short-term
                                       amount in foreign currency         bank loan                     loan                       bank loan
Bank Btpn Tbk        IDR                                                                                                    suku bunga                               IDR         Bank Btpn Tbk
                                               56,000,000,000 < 1 month                       0.06213
                                                                                                                            mengambang
                     USD                                                                                                    suku bunga                               USD
                                                        800,000 < 1 month                     0.0516
                                                                                                                            mengambang
Bank asing lainnya   IDR                                                                                                    suku bunga                               IDR     Other foreign banks
                                               47,500,000,000 < 1 month                       0.0621
                                                                                                                            mengambang
                     USD                                                                                                    suku bunga                               USD
                                                    14,050,000 < 1 month                      5.24%-5.27%
                                                                                                                            mengambang

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