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Financial statement Text extracted OASA

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Page 1
Nomor Surat                      377/MBE-DCS/VII/2023
Nama Emiten                      PT Maharaksa Biru Energi Tbk
Kode Emiten                      OASA
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 Telesys    Perdagangan       Jakarta          2013          2013          357.246.155.874     PENUH         IDR         99.99
      Indonesia          dan jasa
 2    PT Indoplas   Treatment air,    Jakarta         2004           2004          294.571.876.564     PENUH             IDR     99.99
      Makmur            treatment
      Lestari             limbah,
                     pengelolaan
                             dan
                    pembuangan
                         sampah
                       pemilihian
                         material
                         sampah
 3    PT Mentari      Pemulihan       Jakarta         2021           2021                9.680.671     PENUH             IDR      70.0
      Biru Energi        material
                    barang bukan
                           logam,
                    pengumpulan
                      limbah dan
                    sampah tidak
                     berbahaya,
                    industri kayu
                       bakar dan
                       pelet kayu




Dokumen ini merupakan dokumen resmi PT Maharaksa Biru Energi Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                     PT Maharaksa Biru Energi 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 Maharaksa Biru Energi 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                         OASA                                                         Entity code
Nomor identifikasi entitas           AA733                                      Entity identification number
Industri utama entitas               Infrastruktur / Infrastructure                      Entity main industry
Standar akutansi yang dipilih        PSAK                                   Selected accounting standards
Sektor                               J. Infrastructures                                                 Sector
Subsektor                            J3. Telecommunication                                          Subsector
Industri                             J32. Wireless                                                    Industry
                                     Telecommunication Services
Subindustri                          J321. Wireless                                               Subindustry
                                     Telecommunication Services
Informasi pemegang saham                                                Controlling shareholder information
                                     Individual WNI
pengendali
Jenis entitas                        Local Company - Indonesia                                  Type of entity
                                     Jurisdiction
Jenis efek yang dicatatkan           Saham / Stock                                   Type of listed securities
Jenis papan perdagangan tempat                                          Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                         listed
Apakah merupakan laporan keuangan                                      Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity       of an individual entity or a group of
entitas                                                                                                entities
Periode penyampaian laporan                                                   Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                         submissions
Tanggal awal periode berjalan          January 01, 2023                             Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                 Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                  Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                   Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                               Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                    Description of presentation currency
Kurs konversi pada tanggal pelaporan                                     Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                   presentation currency is other than
                                                                                                        rupiah
Pembulatan yang digunakan dalam                                          Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                     statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit           Type of report on financial statements
Jenis opini auditor                                                                Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                     Matters disclosed in
pendapat untuk penekanan atas suatu                                     emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                            paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                        Result of review engagement
Opini Hal Audit Utama               Tidak / No                              Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                              Total Key Audit Matters
Paragraf Hal Audit Utama                                                      Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                        Date of auditor's opinion or result of
laporan review                                                                                  review report
Auditor tahun berjalan                                                                  Current year auditor
Page 3
Nama partner audit tahun berjalan                   Name of current year audit signing
                                                                                   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
[3210000] Statement of financial position presented using current and
non-current - Infrastructure 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
                                     10,080,127,629      2,975,346,009
                                                                                      equivalents
     Investasi jangka pendek          3,024,682,130         24,627,129    Short-term investments
     Piutang usaha                                                            Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                     12,785,250,000
          ketiga                                                                       parties
     Piutang lainnya                                                          Other receivables
          Piutang lainnya pihak                                        Other receivables third
                                     51,567,004,446      4,900,000,000
          ketiga                                                                       parties
          Piutang lainnya pihak                                             Other receivables
                                      2,708,599,220      2,578,051,352
          berelasi                                                             related parties
     Uang muka lancar               509,441,900,355    104,295,616,461         Current advances
     Pajak dibayar dimuka                                                  Current prepaid taxes
                                      1,747,076,087        253,005,630
     lancar
     Jumlah aset lancar             591,354,639,867    115,026,646,581      Total current assets
   Aset tidak lancar                                                            Non-current assets
     Piutang dari pihak berelasi                                         Receivables from related
                                     95,713,738,145     95,448,738,145
                                                                                          parties
      Investasi yang dicatat                                           Investments accounted for
      dengan menggunakan               631,000,000         631,000,000       using equity method
      metode ekuitas
      Aset keuangan tidak                                                  Non-current financial
      lancar                                                                                  assets
         Aset keuangan tidak                                                 Non-current other
                                       781,160,000      22,270,322,833
         lancar lainnya                                                         financial assets
      Aset pajak tangguhan            2,632,559,794      3,855,248,405         Deferred tax assets
      Aset tetap                                                              Property, plant, and
                                     49,526,226,283     52,076,335,058
                                                                                         equipment
       Aset takberwujud selain                                             Intangible assets other
                                      4,470,000,000      4,470,000,000
       goodwill                                                                       than goodwill
       Jumlah aset tidak lancar     153,754,684,222    178,751,644,441 Total non-current assets
   Jumlah aset                      745,109,324,089    293,778,291,022                    Total assets
Liabilitas dan ekuitas                                                              Liabilities and equity
   Liabilitas                                                                                 Liabilities
       Liabilitas jangka pendek                                                  Current liabilities
          Utang usaha                                                         Trade payables
              Utang usaha pihak                                             Trade payables
                                       863,484,644       4,239,014,533
              ketiga                                                            third parties
          Utang lainnya                                                       Other payables
              Utang lainnya pihak                                           Other payables
                                      1,414,818,000      2,692,046,075
              ketiga                                                            third parties
              Utang lainnya pihak                                           Other payables
                                     11,150,738,857    101,249,771,029
              berelasi                                                       related parties
          Beban akrual jangka                                                  Current accrued
                                     17,954,227,627     19,179,919,400
          pendek                                                                       expenses
          Utang pajak                 2,469,525,646      7,121,278,344           Taxes payable
          Liabilitas jangka                                            Current maturities of
          panjang yang jatuh                                             long-term liabilities
          tempo dalam satu
Page 5
      tahun
          Liabilitas jangka                                             Current maturities
          panjang yang jatuh                                             of finance lease
          tempo dalam satu          1,120,882,741      2,222,712,934             liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Jumlah liabilitas                                                        Total current
                                   34,973,677,515    136,704,742,315
      jangka pendek                                                                liabilities
  Liabilitas jangka                                                       Non-current liabilities
  panjang
      Utang pihak berelasi                                                Non-current due to
                                   42,901,743,404     60,202,993,404
      jangka panjang                                                          related parties
      Liabilitas jangka                                                 Long-term liabilities
      panjang setelah                                                         net of current
      dikurangi bagian                                                            maturities
      yang jatuh tempo
      dalam satu tahun
          Liabilitas jangka                                             Long-term finance
          panjang atas                                                     lease liabilities
                                    6,770,774,261      6,770,774,261
          liabilitas sewa
          pembiayaan
      Kewajiban imbalan                                                             Long-term
      pasca kerja jangka            3,662,631,270      3,662,631,270         post-employment
      panjang                                                               benefit obligations
      Jumlah liabilitas                                                    Total non-current
                                   53,335,148,935     70,636,398,935
      jangka panjang                                                                 liabilities
  Jumlah liabilitas                88,308,826,450    207,341,141,250              Total liabilities
Ekuitas                                                                                         Equity
  Ekuitas yang                                                             Equity attributable to
  diatribusikan kepada                                                  equity owners of parent
  pemilik entitas induk                                                                       entity
      Saham biasa                 634,722,000,000     35,860,000,000          Common stocks
      Tambahan modal                                                         Additional paid-in
                                   17,911,378,502     47,094,645,862
      disetor                                                                            capital
      Komponen ekuitas                                                   Other components of
                                   ( 208,035,842 )    ( 208,035,843 )
      lainnya                                                                            equity
      Saldo laba                                                          Retained earnings
      (akumulasi kerugian)                                                             (deficit)
          Saldo laba yang                                                  Unappropriated
          belum ditentukan          4,699,390,930      4,100,551,680     retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                      Total equity
      diatribusikan kepada                                            attributable to equity
                                  657,124,733,590     86,847,161,699
      pemilik entitas induk                                                owners of parent
                                                                                       entity
   Kepentingan                                                         Non-controlling interests
                                   ( 324,235,951 )    ( 410,011,927 )
   non-pengendali
   Jumlah ekuitas                 656,800,497,639     86,437,149,772                  Total equity
Jumlah liabilitas dan                                                    Total liabilities and equity
                                  745,109,324,089    293,778,291,022
ekuitas
Page 6
[3321000] Statement of profit or loss and other comprehensive income, OCI
components presented before tax, by function - Infrastructure 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
                                       20,775,000,000         808,504,420
usaha
Beban pokok penjualan dan                                                            Cost of sales and revenue
                                      ( 2,073,501,143 )     ( 557,000,400 )
pendapatan
Jumlah laba bruto                      18,701,498,857         251,504,020                    Total gross profit
Beban penjualan                                                       (0)                      Selling expenses
Beban umum dan administrasi                                                        General and administrative
                                     ( 17,636,861,544 )   ( 6,716,039,182 )
                                                                                                       expenses
Pendapatan keuangan                     1,035,628,344         788,320,817                       Finance income
Keuntungan (kerugian) selisih                                                     Gains (losses) on changes in
                                                                27,071,763
kurs mata uang asing                                                                    foreign exchange rates
Pendapatan lainnya                      ( 477,851,537 )     5,432,107,270                          Other income
Jumlah laba (rugi) sebelum                                                       Total profit (loss) before tax
                                        1,622,414,120       ( 217,035,312 )
pajak penghasilan
Pendapatan (beban) pajak              ( 1,222,688,611 )                    0            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                        Total profit (loss) from
                                          399,725,509       ( 217,035,312 )
yang dilanjutkan                                                                       continuing operations
Jumlah laba (rugi)                        399,725,509       ( 217,035,312 )                   Total profit (loss)
Pendapatan komprehensif                                                       Other comprehensive income,
lainnya, sebelum pajak                                                                               before tax
    Pendapatan komprehensif                                                         Other comprehensive
    lainnya yang tidak akan                                                       income that will not be
    direklasifikasi ke laba rugi,                                                 reclassified to profit or
    sebelum pajak                                                                           loss, before tax
        Pendapatan komprehensif                                                   Other comprehensive
        lainnya atas pengukuran                                                                income for
        kembali kewajiban                                     ( 61,701,000 ) remeasurement of defined
        manfaat pasti, sebelum                                                 benefit obligation, before
        pajak                                                                                         tax
        Jumlah pendapatan                                                                     Total other
        komprehensif lainnya                                                  comprehensive income
        yang tidak akan                                       ( 61,701,000 )             that will not be
        direklasifikasi ke laba                                                reclassified to profit or
        rugi, sebelum pajak                                                             loss, before tax
Jumlah pendapatan                                                                Total other comprehensive
komprehensif lainnya, setelah                                 ( 61,701,000 )                  income, after tax
pajak
Jumlah laba rugi komprehensif             399,725,509       ( 278,736,312 )    Total comprehensive income
Laba (rugi) yang dapat                                                           Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                        Profit (loss) attributable to
                                          421,878,542       ( 217,034,402 )
    diatribusikan ke entitas induk                                                               parent entity
    Laba (rugi) yang dapat                                                        Profit (loss) attributable to
    diatribusikan ke kepentingan         ( 22,153,033 )              ( 910 )       non-controlling interests
    non-pengendali
Laba rugi komprehensif yang                                                           Comprehensive income
dapat diatribusikan                                                                             attributable to
    Laba rugi komprehensif yang                                                     Comprehensive income
    dapat diatribusikan ke entitas        421,878,542       ( 278,735,402 )     attributable to parent entity
    induk
    Laba rugi komprehensif yang                                                     Comprehensive income
Page 7
  dapat diatribusikan ke        ( 22,153,033 )    ( 910 ) 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            0.07    ( 0.78 )      share from continuing
      dilanjutkan                                                          operations
Page 8
[3410000] Statement of changes in equity - Infrastructure Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                   Statement of changes in equity
                                                                                                                       Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal            Komponen transaksi                                                            Kepentingan
                                                 Saham biasa                                                                 ditentukan          diatribusikan kepada                                     Ekuitas
                                                                          disetor                 ekuitas lainnya                                                            non-pengendali
                                                                                                                          penggunaannya              entitas induk
                                                                                                Other components of    Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                             Non-controlling interests       Equity
                                                                                                 equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                            Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                              Balance before restatement at beginning of
                                                  35,860,000,000         47,094,645,862            ( 208,035,842 )           4,100,551,596            86,847,161,616           ( 410,011,846 )          86,437,149,770
                                                                                                                                                                                                                                                                  period
  Posisi ekuitas, awal periode                    35,860,000,000         47,094,645,862            ( 208,035,842 )           4,100,551,596            86,847,161,616           ( 410,011,846 )            86,437,149,770    Equity position, beginning of the period
  Laba (rugi)                                                                                                                  421,878,542               421,878,542             ( 22,153,033 )              399,725,509                                    Profit (loss)
  Penerbitan saham biasa                         598,862,000,000                                                                                    598,862,000,000                                     598,862,000,000                   Issuance of common stocks
  Biaya emisi efek                                                   ( 21,483,162,830 )                                                           ( 21,483,162,830 )                                  ( 21,483,162,830 )                          Stock issuance costs
  Transaksi ekuitas lainnya                                            ( 7,700,104,530 )                                       176,960,792          ( 7,523,143,738 )             107,928,928           ( 7,415,214,810 )                    Other equity transactions
  Posisi ekuitas, akhir periode                  634,722,000,000         17,911,378,502            ( 208,035,842 )           4,699,390,930          657,124,733,590            ( 324,235,951 )          656,800,497,639           Equity position, end of the period
Page 9
[3410000] Statement of changes in equity - Infrastructure Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                  Statement of changes in equity
                                                                                                                         Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal            Kepentingan ekuitas                                                             Kepentingan
                                                 Saham biasa                                                                   ditentukan          diatribusikan kepada                                  Ekuitas
                                                                          disetor                    lainnya                                                                   non-pengendali
                                                                                                                            penggunaannya              entitas induk
                                                                                                                         Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital   Other equity interests                                                      Non-controlling interests     Equity
                                                                                                                                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                          Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                             Balance before restatement at beginning of
                                                  35,860,000,000         12,586,422,213                263,523,000            ( 965,534,154 )          47,744,411,059                     158,586       47,744,569,645
                                                                                                                                                                                                                                                                period
  Posisi ekuitas, awal periode                    35,860,000,000         12,586,422,213                263,523,000            ( 965,534,154 )          47,744,411,059                     158,586       47,744,569,645     Equity position, beginning of the period
  Laba (rugi)                                                                                                                 ( 217,034,402 )          ( 217,034,402 )                     ( 910 )      ( 217,035,312 )                                   Profit (loss)
  Pendapatan komprehensif lainnya                                                                    ( 61,701,000 )                                      ( 61,701,000 )                                   ( 61,701,000 )                Other comprehensive income
  Posisi ekuitas, akhir periode                   35,860,000,000         12,586,422,213                201,822,000          ( 1,182,568,556 )          47,465,675,657                     157,676       47,465,833,333           Equity position, end of the period
Page 10
[3510000] Statement of cash flows, direct method - Infrastructure 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
                                        7,989,750,000          808,504,420
       pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan       ( 5,449,031,032 )    ( 5,651,555,790 )     goods and services
       jasa
       Pembayaran gaji dan                                                   Payments for salaries and
                                    ( 10,817,943,700 )
       tunjangan                                                                             allowances
       Pembayaran beban umum                                                 Payments for general and
                                    ( 61,201,088,918 )
       dan administrasi                                                         administrative expense
       Pembayaran kas lainnya                                                  Other cash payments for
                                       ( 477,137,439 )      ( 657,747,931 )
       untuk beban operasi                                                           operating activities
   Kas diperoleh dari                                                        Cash generated from (used
                                    ( 69,955,451,089 )    ( 5,500,799,301 )
   (digunakan untuk) operasi                                                                in) operations
   Penerimaan bunga dari                                                            Interests received from
                                        1,035,628,344
   aktivitas operasi                                                                     operating activities
   Penerimaan pengembalian                                                   Income taxes refunded (paid)
   (pembayaran) pajak                                                              from operating activities
                                     ( 4,651,752,697 )         ( 7,962,000 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                   Other cash inflows (outflows)
   kas lainnya dari aktivitas                        0          32,340,886        from operating activities
   operasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                    ( 73,571,575,442 )    ( 5,476,420,415 )
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                           Cash flows from investing
investasi                                                                                             activities
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                                                350,000,000
   aset tetap                                                                      property and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                       ( 444,696,600 )
   aset tetap                                                                      property and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                                           ( 4,470,000,000 )
   aset takberwujud                                                                        intangible assets
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                                             25,629,000,000
   aset non-keuangan lainnya                                                     other non-financial assets
   Pencairan (penempatan)                                                       Withdrawal (placement) of
                                     ( 3,000,055,001 )
   investasi jangka pendek                                                          short-term investments
   Pembayaran pemberian                                                      Payments of receivables from
                                       ( 265,000,000 )   ( 13,500,000,000 )
   piutang kepada pihak berelasi                                                              related parties
   Uang muka dan pinjaman                                                       Cash advances and loans
   diberikan kepada pihak lain,    ( 404,701,836,799 )                         made to other parties, other
   selain institusi keuangan                                                     than financing institutions
   Penerimaan (pengeluaran)                                                   Other cash inflows (outflows)
   kas lainnya dari aktivitas               6,000,000                              from investing activities
   investasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
Page 11
   (digunakan untuk) aktivitas   ( 408,405,588,400 )    8,009,000,000           investing activities
   investasi
Arus kas dari aktivitas                                                   Cash flows from financing
pendanaan                                                                                    activities
   Pembayaran liabilitas sewa                                            Payments of finance lease
                                   ( 1,101,830,193 )
   pembiayaan                                                                             liabilities
   Pembayaran utang pihak                                                Payments of due to related
                                 ( 108,677,510,247 )
   berelasi                                                                                  parties
   Penerimaan dari penerbitan                                            Proceeds from issuance of
                                   598,862,000,000
   saham biasa                                                                      common stocks
   Jumlah arus kas bersih                                                     Total net cash flows
   yang diperoleh dari                                                     received from (used in)
                                   489,082,659,560
   (digunakan untuk) aktivitas                                                 financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                            Total net increase (decrease)
                                      7,105,495,718     2,532,579,585
bersih kas dan setara kas                                              in cash and cash equivalents
Kas dan setara kas arus kas,                                          Cash and cash equivalents cash
                                      2,975,346,009    13,043,243,773
awal periode                                                             flows, beginning of the period
Efek perubahan nilai kurs pada                                        Effect of exchange rate changes
                                         ( 714,098 )       27,071,763
kas dan setara kas                                                       on cash and cash equivalents
Kas dan setara kas arus kas,                                              Cash and cash equivalents
                                    10,080,127,629     15,602,895,121
akhir periode                                                          cash flows, end of the period
Page 12
[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry
Page 13
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure 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   Tanah, dimiliki langsung                 25,470,604,250                                              25,470,604,250            Land, directly owned        Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                   Building and leasehold
                                                                   9,000,000,000                    345,696,600                9,345,696,600
                         dimiliki langsung                                                                                                     improvement, directly owned
                         Perabot dan peralatan kantor,                                                                                       Furniture and office equipment,
                                                                   9,223,606,924                      99,000,000               9,322,606,924
                         dimiliki langsung                                                                                                                     directly owned
                         Kendaraan bermotor, dimiliki                                                                                          Motor vehicle, directly owned
                                                                      393,000,000                                                393,000,000
                         langsung
                         Dimiliki langsung                        44,087,211,174                    444,696,600               44,531,907,774                 Directly owned
                         Bangunan, aset hak guna                  12,399,400,326                                              12,399,400,326    Building, right of use assets
                         Aset hak guna                            12,399,400,326                                              12,399,400,326            Right of use assets
                         Aset tetap                                                                                                                    Property, plant, and
                                                                  56,486,611,500                    444,696,600               56,931,308,100
                                                                                                                                                                  equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                   Building and leasehold Carrying amount, accumulated
                                                                      150,000,000                   227,880,805                  377,880,805
                         dimiliki langsung                                                                                                     improvement, directly owned                    depreciation
                         Perabot dan peralatan kantor,                                                                                       Furniture and office equipment,
                                                                   1,180,739,705                 1,320,327,865                 2,501,067,571
                         dimiliki langsung                                                                                                                     directly owned
                         Kendaraan bermotor, dimiliki                                                                                          Motor vehicle, directly owned
                                                                      393,000,000                                                393,000,000
                         langsung
                         Dimiliki langsung                         1,723,739,705                 1,548,208,670                 3,271,948,375                   Directly owned
                         Bangunan, aset hak guna                   2,686,536,737                 1,446,596,705                 4,133,133,442      Building, right of use assets
                         Aset hak guna                             2,686,536,737                 1,446,596,705                 4,133,133,442             Right of use assets
                         Aset tetap                                                                                                                      Property, plant, and
                                                                   4,410,276,442                 2,994,805,375                 7,405,081,817
                                                                                                                                                                    equipment
Nilai perolehan          Aset tetap                                                                                                                      Property, plant, and             Carrying amount
                                                                  52,076,335,058                                              49,526,226,283
                                                                                                                                                                    equipment
Page 14
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure 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   Tanah, dimiliki langsung                              0           25,470,604,250                                          25,470,604,250         Land, directly owned   Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                    Building and leasehold
                         dimiliki langsung                        207,455,487               9,000,000,000               ( 207,455,487 )             9,000,000,000        improvement, directly
                                                                                                                                                                                         owned
                         Perabot dan peralatan                                                                                                                             Furniture and office
                                                                1,872,100,617               8,038,629,764               ( 687,123,457 )             9,223,606,924
                         kantor, dimiliki langsung                                                                                                                 equipment, directly owned
                         Kendaraan bermotor,                                                                                                                            Motor vehicle, directly
                                                                1,003,727,273                                           ( 610,727,273 )               393,000,000
                         dimiliki langsung                                                                                                                                               owned
                         Peralatan Teknikal, dimiliki                                                                                                                   Technical Equipment,
                                                                1,678,322,297                                         ( 1,678,322,297 )                         0
                         langsung                                                                                                                                               directly owned
                         Dimiliki langsung                     4,761,605,674               42,509,234,014             ( 3,183,628,514 )            44,087,211,174              Directly owned
                         Bangunan, aset hak guna              12,399,400,326                                                                       12,399,400,326 Building, right of use assets
                         Aset hak guna                        12,399,400,326                                                                       12,399,400,326         Right of use assets
                         Aset dalam penyelesaian                                                                                                                                Assets under
                                                                               0                                                                                0
                                                                                                                                                                                 construction
                         Aset tetap                                                                                                                                      Property, plant, and
                                                              17,161,006,000               42,509,234,014             ( 3,183,628,514 )            56,486,611,500
                                                                                                                                                                                    equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                    Building and leasehold          Carrying amount,
                         dimiliki langsung                        207,455,487                  150,000,000              ( 207,455,487 )               150,000,000        improvement, directly accumulated depreciation
                                                                                                                                                                                         owned
                         Perabot dan peralatan                                                                                                                             Furniture and office
                                                                  935,128,605                  932,734,558              ( 687,123,458 )             1,180,739,705
                         kantor, dimiliki langsung                                                                                                                 equipment, directly owned
                         Kendaraan bermotor,                                                                                                                            Motor vehicle, directly
                                                                  766,012,543                   15,625,000              ( 388,637,543 )               393,000,000
                         dimiliki langsung                                                                                                                                               owned
                         Peralatan Teknikal, dimiliki                                                                                                                   Technical Equipment,
                                                                1,678,322,297                                         ( 1,678,322,297 )                         0
                         langsung                                                                                                                                               directly owned
                         Dimiliki langsung                      3,586,918,932               1,098,359,558             ( 2,961,538,785 )             1,723,739,705              Directly owned
                         Bangunan, aset hak guna                  206,656,672               2,479,880,065                                           2,686,536,737 Building, right of use assets
                         Aset hak guna                            206,656,672               2,479,880,065                             (0)           2,686,536,737         Right of use assets
                         Aset dalam penyelesaian                                                                                                                                Assets under
Page 15
                                           0               0                 (0)                0          construction
                  Aset tetap                                                                         Property, plant, and
                                3,793,575,604   3,578,239,623   ( 2,961,538,785 )    4,410,276,442
                                                                                                              equipment
Nilai perolehan   Aset tetap                                                                         Property, plant, and   Carrying amount
                               13,367,430,396                                       52,076,335,058
                                                                                                              equipment
Page 16
[3611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Infrastructure Industry
Page 17
[3630000] Notes to the financial statements - Inventories - Infrastucture
Industry
Page 18
[3632000] Disclosure of Notes to the financial statements - Inventories - Infrastructure Industry
Page 19
[3670000] Notes to the financial statements - Cost of Good Sold -
Infrastructure Industry

Beban pokok penjualan                                                 Cost of good sold
                              30 June 2023     30 June 2022
Bahan baku yang digunakan                  0                  0            Raw inventory used
Upah, tenaga kerja langsung    2,073,501,143                             Wages and direct labor
Jumlah biaya produksi          2,073,501,143                  0          Total production cost
Harga pokok produksi           2,073,501,143                  0   Cost of goods manufactured
Beban pokok penjualan dan                                           Cost of sales and revenue
                               2,073,501,143      557,000,400
pendapatan
Page 20
[3671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - Infrastructure Industry
Page 21
[3691000a] Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 22
[3691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 23
[3692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - Infrastructure Industry
Page 24
[3693000] Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 25
[3693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 26
[3696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - Infrastructure Industry

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