Source file signed link, expires in 15 minutes
Extracted text 40
Page 1
Nomor Surat 036/KMDS/CORSEC/VII/2023
Nama Emiten PT Kurniamitra Duta Sentosa Tbk.
Kode Emiten KMDS
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 Nutri Boga Perdagangan Jakarta Utara 2022 aktif 1.349.358.885 PENUH IDR 51.0
Sukses
Dokumen ini merupakan dokumen resmi PT Kurniamitra Duta Sentosa Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara
elektronik. PT Kurniamitra Duta Sentosa 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 Kurniamitra Duta Sentosa Entity name
Tbk.
Penjelasan perubahan nama dari akhir Explanation of change in name from
periode laporan sebelumnya the end of the preceding reporting
period
Kode entitas KMDS Entity code
Nomor identifikasi entitas AA997 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor D. Consumer Non-Cyclicals Sector
Subsektor D1. Food & Staples Retailing Subsector
Industri D11. Food & Staples Retailing Industry
Subindustri D112. Food Retail & Subindustry
Distributors
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 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
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
[1210000] Statement of financial position presented using current and
non-current - General Industry
Laporan posisi keuangan Statement of financial position
30 June 2023 31 December 2022
Aset Assets
Aset lancar Current assets
Kas dan setara kas Cash and cash
32,670,850,338 18,963,996,188
equivalents
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
35,085,218,796 34,366,121,478
ketiga parties
Piutang usaha pihak Trade receivables
2,049,017,600 1,215,486,839
berelasi related parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
606,237,011 167,520,005
ketiga parties
Piutang lainnya pihak Other receivables
0 0
berelasi related parties
Persediaan lancar Current inventories
Persediaan lancar 42,011,232,246 52,822,293,324 Current inventories
Biaya dibayar dimuka Current prepaid expenses
413,290,028 455,337,727
lancar
Uang muka lancar Current advances
Uang muka lancar Other current
28,805,501,925 32,997,255,345
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
5,331,398 41,066,262
lancar
Jumlah aset lancar 141,646,679,342 141,029,077,168 Total current assets
Aset tidak lancar Non-current assets
Investasi pada ventura Investments in joint
bersama dan entitas ventures and associates
asosiasi
Investasi pada entitas Investments in
34,307,107,688 34,087,482,119
asosiasi associates
Aset pajak tangguhan 844,707,344 844,707,344 Deferred tax assets
Aset tetap Property, plant, and
52,610,451,354 53,106,702,151
equipment
Aset hak guna 4,873,713,768 4,253,448,182 Right of use assets
Jumlah aset tidak lancar 92,635,980,154 92,292,339,796 Total non-current assets
Jumlah aset 234,282,659,496 233,321,416,964 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang usaha Trade payables
Utang usaha pihak Trade payables
41,134,116,893 35,444,196,293
ketiga third parties
Utang usaha pihak Trade payables
4,680,586,001 3,801,748,760
berelasi related parties
Utang lainnya Other payables
Utang lainnya pihak Other payables
68,173,694 64,310,779
ketiga third parties
Utang lainnya pihak Other payables
0 376,283,762
berelasi related parties
Uang muka Current advances
Page 5
pelanggan jangka from customers
pendek
Uang muka Current advances
pelanggan jangka from customers
33,177,709 12,635,508
pendek pihak third parties
ketiga
Beban akrual jangka Current accrued
1,566,783,545 1,826,374,231
pendek expenses
Utang pajak 1,803,482,190 2,488,761,085 Taxes payable
Liabilitas jangka Current maturities of
panjang yang jatuh long-term liabilities
tempo dalam satu
tahun
Liabilitas jangka Current maturities
panjang yang jatuh of finance lease
tempo dalam satu 682,850,214 408,294,623 liabilities
tahun atas liabilitas
sewa pembiayaan
Jumlah liabilitas Total current
49,969,170,246 44,422,605,041
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Liabilitas jangka Long-term liabilities
panjang setelah net of current
dikurangi bagian maturities
yang jatuh tempo
dalam satu tahun
Liabilitas jangka Long-term finance
panjang atas lease liabilities
821,250,036 458,248,166
liabilitas sewa
pembiayaan
Kewajiban imbalan Long-term
pasca kerja jangka 3,366,039,033 3,366,039,033 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
4,187,289,069 3,824,287,199
jangka panjang liabilities
Jumlah liabilitas 54,156,459,315 48,246,892,240 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 80,000,000,000 80,000,000,000 Common stocks
Tambahan modal Additional paid-in
30,293,972,100 30,293,972,100
disetor capital
Cadangan pengukuran Reserve of
kembali program ( 441,032,523 ) ( 441,032,523 ) remeasurements of
imbalan pasti defined benefit plans
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 5,440,000,000 4,440,000,000 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan 64,451,873,645 70,268,497,860 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
179,744,813,222 184,561,437,437
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
Page 6
non-pengendali 381,386,959 513,087,287
Jumlah ekuitas 180,126,200,181 185,074,524,724 Total equity
Jumlah liabilitas dan Total liabilities and equity
234,282,659,496 233,321,416,964
ekuitas
Page 7
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
30 June 2023 30 June 2022
Penjualan dan pendapatan Sales and revenue
157,998,836,265 165,952,638,823
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 107,992,783,958 ) ( 115,018,359,793 )
pendapatan
Jumlah laba bruto 50,006,052,307 50,934,279,030 Total gross profit
Beban penjualan ( 1,750,768,232 ) ( 1,019,052,651 ) Selling expenses
Beban umum dan administrasi General and administrative
( 19,865,130,627 ) ( 18,178,647,327 )
expenses
Pendapatan keuangan 830,308,668 1,746,360,687 Finance income
Beban bunga dan keuangan ( 34,790,062 ) ( 25,891,687 ) Interest and finance costs
Pendapatan lainnya 1,343,196,062 2,760,673,909 Other income
Beban lainnya ( 18,159,839 ) ( 1,220,937,123 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
30,510,708,277 34,996,784,838
pajak penghasilan
Pendapatan (beban) pajak ( 6,659,032,820 ) ( 7,449,515,880 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
23,851,675,457 27,547,268,958
yang dilanjutkan continuing operations
Jumlah laba (rugi) 23,851,675,457 27,547,268,958 Total profit (loss)
Jumlah laba rugi komprehensif 23,851,675,457 27,547,268,958 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
23,983,375,785 27,546,624,759
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan ke kepentingan ( 131,700,328 ) 644,199 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 23,983,375,785 27,546,624,759 attributable to parent entity
induk
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke ( 131,700,328 ) 644,199 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 30 34 share from continuing
dilanjutkan operations
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year
30 June 2023
Laporan perubahan ekuitas Statement of changes in equity
Cadangan pengukuran Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Kepentingan
Saham biasa Tambahan modal disetor kembali program ditentukan ditentukan diatribusikan kepada Ekuitas
non-pengendali
imbalan pasti penggunaannya penggunaannya entitas induk
Reserve of
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital remeasurements of Non-controlling interests Equity
earnings earnings parent entity
defined benefit plans
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali Balance before restatement at beginning of
80,000,000,000 30,293,972,100 ( 441,032,523 ) 4,440,000,000 70,268,497,860 184,561,437,437 513,087,287 185,074,524,724
period
Posisi ekuitas, awal periode 80,000,000,000 30,293,972,100 ( 441,032,523 ) 4,440,000,000 70,268,497,860 184,561,437,437 513,087,287 185,074,524,724 Equity position, beginning of the period
Laba (rugi) 0 23,983,375,785 23,983,375,785 ( 131,700,328 ) 23,851,675,457 Profit (loss)
Pembentukan cadangan umum 1,000,000,000 ( 1,000,000,000 ) 0 0 Allocation for general reserves
Distribusi dividen kas (0) ( 28,800,000,000 ) ( 28,800,000,000 ) ( 28,800,000,000 ) Distributions of cash dividends
Posisi ekuitas, akhir periode 80,000,000,000 30,293,972,100 ( 441,032,523 ) 5,440,000,000 64,451,873,645 179,744,813,222 381,386,959 180,126,200,181 Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year
30 June 2022
Laporan perubahan ekuitas Statement of changes in equity
Cadangan pengukuran Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Kepentingan
Saham biasa Tambahan modal disetor kembali program ditentukan ditentukan diatribusikan kepada Ekuitas
non-pengendali
imbalan pasti penggunaannya penggunaannya entitas induk
Reserve of
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital remeasurements of Non-controlling interests Equity
earnings earnings parent entity
defined benefit plans
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali Balance before restatement at beginning of
80,000,000,000 30,293,972,100 ( 910,339,953 ) 3,440,000,000 39,053,239,428 151,876,871,575 735,000,000 152,611,871,575
period
Posisi ekuitas, awal periode 80,000,000,000 30,293,972,100 ( 910,339,953 ) 3,440,000,000 39,053,239,428 151,876,871,575 735,000,000 152,611,871,575 Equity position, beginning of the period
Laba (rugi) 27,546,624,759 27,546,624,759 644,199 27,547,268,958 Profit (loss)
Pembentukan cadangan umum 1,000,000,000 ( 1,000,000,000 ) 0 0 Allocation for general reserves
Distribusi dividen kas ( 16,000,000,000 ) ( 16,000,000,000 ) ( 16,000,000,000 ) Distributions of cash dividends
Posisi ekuitas, akhir periode 80,000,000,000 30,293,972,100 ( 910,339,953 ) 4,440,000,000 49,599,864,187 163,423,496,334 735,644,199 164,159,140,533 Equity position, end of the period
Page 10
[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
156,466,750,386 158,252,731,829
pelanggan
Penerimaan kas lainnya Other cash receipts from
1,405,879,159 2,835,576,703
dari aktivitas operasi operating activities
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 98,419,658,957 ) ( 117,007,805,712 ) goods and services
jasa
Pembayaran gaji dan Payments for salaries and
( 12,364,505,745 ) ( 10,477,638,867 )
tunjangan allowances
Pembayaran kas lainnya Other cash payments for
( 9,472,368,397 ) ( 7,023,037,476 )
untuk beban operasi operating activities
Kas diperoleh dari Cash generated from (used
37,616,096,446 26,579,826,477
(digunakan untuk) operasi in) operations
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 6,119,362,394 ) ( 7,755,229,440 )
penghasilan dari aktivitas
operasi
Arus kas sebelum Net cash flows received
perubahan dalam aset dan from (used in) operating
liabilitas yang diperoleh 31,496,734,052 18,824,597,037 activities before changes in
dari (digunakan untuk) assets and liabilities
aktivitas operasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
31,496,734,052 18,824,597,037
(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 (0) ( 4,088,181,816 ) purchase of property, plant
and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 142,622,832 ) ( 143,302,371 )
aset tetap property, plant and equipment
Pembayaran untuk perolehan Payments for acquisition of
kepemilikan pada entitas (0) (0) interests in associates
asosiasi
Penerimaan dividen dari Dividends received from
548,000,000 1,781,000,000
aktivitas investasi investing activities
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
405,377,168 ( 2,450,484,187 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Pembayaran liabilitas sewa Payments of finance lease
( 525,753,739 ) ( 546,218,916 )
pembiayaan liabilities
Pembayaran dividen dari Dividends paid from financing
( 16,800,000,000 ) ( 10,000,000,000 )
aktivitas pendanaan activities
Page 11
Pembayaran bunga dari ( 34,790,062 ) ( 25,891,687 )
Interests paid from financing
aktivitas pendanaan activities
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 834,713,268 ) 627,756,803 from financing activities
pendanaan
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 18,195,257,069 ) ( 9,944,353,800 )
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
13,706,854,151 6,429,759,050
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
18,963,996,188 25,156,329,710
awal periode flows, beginning of the period
Kas dan setara kas arus kas, Cash and cash equivalents
32,670,850,338 31,586,088,760
akhir periode cash flows, end of the period
Page 12
[1610000] Explanation for Significant Accounting Policy - General Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 June 2023
Dasar penyusunan laporan keuangan Laporan keuangan konsolidasian disusun sesuai PSAK No. 1 (Revisi 2015), "Penyajian Laporan Basis of preparation of consolidated financial
konsolidasian Keuangan". Dasar pengukuran yang digunakan adalah berdasarkan biaya historis, kecuali untuk akun statements
tertentu yang diukur berdasarkan pengukuran lain sebagaimana diuraikan dalam kebijakan akuntansi
terkait.
Prinsip-prinsip konsolidasi Laporan keuangan konsolidasian meliputi laporan keuangan entitas induk dan entitas anak yang Principles of consolidation
mayoritas sahamnya dimiliki atau dikendalikan oleh entitas induk. Pengendalian dianggap ada ketika
entitas induk memiliki secara langsung atau tidak langsung melalui entitas anak lebih dari setengah
kekuasaan suara suatu entitas, kecuali dalam keadaan yang jarang dapat ditunjukkan secara jelas
bahwa kepemilikan tersebut tidak diikuti dengan pengendalian.
Kas dan setara kas Kas dan setara kas terdiri dari kas, bank, dan deposito berjangka yang jatuh tempo dalam 3 (tiga) Cash and cash equivalents
bulan atau kurang dari tanggal penempatannya dan tidak digunakan sebagai jaminan atau dibatasi
penggunaannya.
Piutang usaha dan piutang lain-lain Piutang usaha pada awalnya diakui sebesar nilai wajar dan kemudian diukur pada biaya perolehan Trade and other receivables
diamortisasi dengan menggunakan metode suku bunga efektif, dikurangi dengan penyisihan untuk
penurunan nilai. Jika piutang diharapkan tertagih dalam satu tahun atau kurang (atau dalam siklus
normal operasi dari bisnis jika lebih lama), piutang tersebut dikelompokkan sebagai aset lancar. Jika
lebih, piutang tersebut disajikan sebagai aset tidak lancar. Kolektibilitas piutang usaha ditinjau secara
berkala. Piutang yang diketahui tidak tertagih, dihapuskan dengan secara langsung mengurangi jumlah
tercatatnya. Akun penyisihan digunakan ketika terdapat bukti yang obyektif bahwa Perusahaan tidak
dapat menagih seluruh nilai terutang sesuai dengan persyaratan awal piutang. Kesulitan keuangan
signifikan yang dialami debitur, kemungkinan debitur dinyatakan pailit atau melakukan reorganisasi
keuangan dan gagal bayar atau menunggak pembayaran merupakan indikator yang dianggap dapat
menunjukkan adanya penurunan nilai piutang. Jumlah penurunan nilai adalah sebesar selisih antara
jumlah tercatat aset dan nilai kini dari estimasi arus kas masa depan pada tingkat suku bunga efektif
awal. Arus kas terkait dengan piutang jangka pendek tidak didiskontokan apabila efek diskonto tidak
material.
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year
30 June 2023
Aset tetap Property, plant, and equipment
Aset tetap, awal periode Penambahan aset tetap Pengurangan aset tetap Aset tetap, akhir periode
Property, plant, and Addition in property, plant, Disposals in property, Property, plant, and
equipment, beginning period and equipment plant, and equipment equipment, end period
Nilai perolehan, kotor Tanah, dimiliki langsung 38,217,466,438 0 (0) 38,217,466,438 Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, Building and leasehold
dimiliki langsung 16,017,783,562 0 (0) 16,017,783,562 improvement, directly
owned
Mesin dan peralatan, Machinery and equipment,
1,352,476,113 0 (0) 1,352,476,113
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
3,214,878,843 142,622,833 (0) 3,357,501,676
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
471,600,000 0 (0) 471,600,000
dimiliki langsung owned
Dimiliki langsung 59,274,204,956 142,622,833 (0) 59,416,827,789 Directly owned
Aset tetap Property, plant, and
59,274,204,956 142,622,833 (0) 59,416,827,789
equipment
Akumulasi depresiasi Bangunan dan fasilitasnya, Building and leasehold Carrying amount,
dimiliki langsung 2,084,825,640 416,522,714 (0) 2,501,348,354 improvement, directly accumulated depreciation
owned
Mesin dan peralatan, Machinery and equipment,
1,234,353,171 34,258,253 (0) 1,268,611,424
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
2,558,711,493 158,617,662 (0) 2,717,329,155
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
289,612,501 29,475,001 (0) 319,087,502
dimiliki langsung owned
Dimiliki langsung 6,167,502,805 638,873,630 (0) 6,806,376,435 Directly owned
Aset tetap Property, plant, and
6,167,502,805 638,873,630 (0) 6,806,376,435
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
53,106,702,151 52,610,451,354
equipment
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Aset tetap, awal periode Penambahan aset tetap Pengurangan aset tetap Aset tetap, akhir periode
Property, plant, and Addition in property, plant, Disposals in property, Property, plant, and
equipment, beginning period and equipment plant, and equipment equipment, end period
Nilai perolehan, kotor Tanah, dimiliki langsung 38,217,466,438 0 (0) 38,217,466,438 Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, Building and leasehold
dimiliki langsung 16,017,783,562 0 (0) 16,017,783,562 improvement, directly
owned
Mesin dan peralatan, Machinery and equipment,
1,350,713,833 1,762,280 (0) 1,352,476,113
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
3,011,530,199 203,348,644 (0) 3,214,878,843
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
331,600,000 140,000,000 (0) 471,600,000
dimiliki langsung owned
Dimiliki langsung 58,929,094,032 345,110,924 (0) 59,274,204,956 Directly owned
Aset tetap Property, plant, and
58,929,094,032 345,110,924 (0) 59,274,204,956
equipment
Akumulasi depresiasi Bangunan dan fasilitasnya, Building and leasehold Carrying amount,
dimiliki langsung 1,251,780,212 833,045,428 (0) 2,084,825,640 improvement, directly accumulated depreciation
owned
Mesin dan peralatan, Machinery and equipment,
1,141,957,592 92,395,579 (0) 1,234,353,171
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
2,259,591,828 299,119,665 (0) 2,558,711,493
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
245,245,834 44,366,667 (0) 289,612,501
dimiliki langsung owned
Dimiliki langsung 4,898,575,466 1,268,927,339 (0) 6,167,502,805 Directly owned
Aset tetap Property, plant, and
4,898,575,466 1,268,927,339 (0) 6,167,502,805
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
54,030,518,566 53,106,702,151
equipment
Page 15
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas aset tetap Pada tanggal 30 Juni 2023 dan 31 Desember 2022, Bangunan telah diasuransikan ke PT Asuransi Disclosure of notes for property, plant and
Sinar Mas terhadap resiko kebakaran dan gempa bumi dengan total nilai pertanggungan sebesar Rp equipment
29.000.000.000. Kendaraan telah diasuransikan ke PT Asuransi Central Asia, PT BCA Finance, PT
Mitsui Finance dan PT Asuransi Umum BCA dengan total nilai pertanggungan masing-masing sebesar
5,214,165,000,- dan Rp 5.728.065.000. Mesin dan peralatannya telah diasuransikan ke PT Asuransi
Sinar Mas terhadap resiko kebakaran dan gempa bumi dengan total nilai pertanggungan sebesar Rp
3.000.000.000. Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutup
kemungkinan kerugian atas risiko yang dipertanggungkan.
Page 16
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
30 June 2023
Aset hak guna Right of use assets
Aset hak guna, periode Penambahan aset hak Pengurangan aset hak Aset hak guna, periode
awal guna guna akhir
Right of use assets, Addition in right of use Disposals in right of use Right of use assets, end
beginning period assets assets period
Nilai perolehan, kotor Alat pengangkutan, aset hak Transportation equipment, Carrying amount, gross
5,531,858,771 1,163,311,200 (0) 6,695,169,971
guna right of use assets
Bangunan, aset hak guna 2,725,000,000 0 (0) 2,725,000,000 Building, right of use assets
Aset hak guna 8,256,858,771 1,163,311,200 (0) 9,420,169,971 Right of use assets
Akumulasi depresiasi Alat pengangkutan, aset hak Transportation equipment, Carrying amount,
3,105,493,895 305,545,619 (0) 3,411,039,514
guna right of use assets accumulated depreciation
Bangunan, aset hak guna 897,916,694 237,499,995 (0) 1,135,416,689 Building, right of use assets
Aset hak guna 4,003,410,589 543,045,614 (0) 4,546,456,203 Right of use assets
Nilai perolehan Aset hak guna 4,253,448,182 4,873,713,768 Right of use assets Carrying amount
Page 17
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
31 December 2022
Aset hak guna Right of use assets
Aset hak guna, periode Penambahan aset hak Pengurangan aset hak Aset hak guna, periode
awal guna guna akhir
Right of use assets, Addition in right of use Disposals in right of use Right of use assets, end
beginning period assets assets period
Nilai perolehan, kotor Alat pengangkutan, aset hak Transportation equipment, Carrying amount, gross
4,458,211,023 1,073,647,748 (0) 5,531,858,771
guna right of use assets
Bangunan, aset hak guna 2,725,000,000 0 (0) 2,725,000,000 Building, right of use assets
Aset hak guna 7,183,211,023 1,073,647,748 8,256,858,771 Right of use assets
Akumulasi depresiasi Alat pengangkutan, aset hak Transportation equipment, Carrying amount,
2,513,210,264 592,283,631 (0) 3,105,493,895
guna right of use assets accumulated depreciation
Bangunan, aset hak guna 422,916,702 474,999,992 (0) 897,916,694 Building, right of use assets
Aset hak guna 2,936,126,966 1,067,283,623 (0) 4,003,410,589 Right of use assets
Nilai perolehan Aset hak guna 4,247,084,057 4,253,448,182 Right of use assets Carrying amount
Page 18
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas aset hak guna Perusahaan melakukan Perjanjian sewa dengan Tuan Hengky Wijaya dimana Perusahaan telah Disclosure of notes for right of use assets
menyewa ruko yang berlokasi di Jl. Taman Apsari No.11, Surabaya dengan nilai Rp.2.100.000.000,-
dan jangka waktu sewa selama 6 tahun. Perusahaan melakukan Perjanjian sewa dengan pihak ketiga
dimana Perusahaan telah menyewa ruko yang berlokasi di kawasan "PIK, tangerang dengan nilai
Rp.625.000.000,- dan jangka waktu sewa selama 5 tahun.
Page 19
[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 PT. Santino 4,383,537,202 4,736,161,774 Related party 1
Pihak berelasi 2 PT. Formosa Related party 2
Ingredient Factory, 602,939,937 367,352,076
Tbk
Pihak berelasi 3 PT. Miki Ojisan Related party 3
31,408,282 33,294,617
indomitra
Pihak berelasi 4 PT. Nutri Boga Related party 4
26,252,612 0
Sukses
Pihak berelasi 5 Dewi Irianty Related party 5
1,662,909 9,982,238
Wijaya
Pihak berelasi 6 PT. Selera Mitra Related party 6
0 30,800,000
Sentosa
Pihak berelasi 5,045,800,942 5,177,590,705 Related parties
Pihak ketiga 1 PT. Foods Third party 1
Beverages 30,629,057,131 55,394,437,288
Indonesia
Pihak ketiga 2 CV. Bali Blessindo 16,666,156,552 6,972,937,266 Third party 2
Pihak ketiga 3 PT. Indomarco Third party 3
12,645,438,639 8,817,578,454
Prismatama
Pihak ketiga 4 PT. Sari Coffee Third party 4
8,373,172,124 6,904,647,440
Indonesia
Pihak ketiga 5 PT. Delta Raya Third party 5
9,387,709,110 6,961,334,510
Sejahtera
Pihak ketiga lainnya 75,251,501,767 75,724,113,160 Other third parties
Pihak ketiga 152,953,035,323 160,775,048,118 Third parties
Tipe pihak 157,998,836,265 165,952,638,823 Type of parties
Page 20
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas pendapatan Pada tahun 2023, terdapat penjualan ke pelanggan pihak ketiga yaitu PT Food Beverages Indonesia & Disclosure of notes for revenue
CV Bali Blessindo yang melebihi 10% dari jumlah pendapatan bersih, dengan persentase sebesar
19,39% dan 10,55% Pada tahun 2022, terdapat penjualan ke pelanggan pihak ketiga yaitu PT Food
Beverages Indonesia yang melebihi 10% dari jumlah pendapatan bersih, dengan persentase sebesar
32,28%.
Page 21
[1617000] Notes to the financial statements - Revenue By Type - General
Industry
Catatan untuk tipe pendapatan Notes for revenue by type
30 June 2023 30 June 2022
Nama produk Penjualan dan Penjualan dan
atau jasa pendapatan usaha pendapatan usaha
Service or product
Sales and revenue Sales and revenue
name
Pendapatan dari jasa 1 Sewa Mobil 42,272,252 0 Service revenue 1
Pendapatan dari jasa 42,272,252 0 Service revenue
Pendapatan dari produk Product revenue 1
Monin 81,638,362,610 71,613,562,084
1
Pendapatan dari produk Product revenue 2
Lakaffa 30,625,785,212 55,380,368,053
2
Pendapatan dari produk Product revenue 3
Mesin 997,858,581 1,742,464,416
3
Pendapatan produk Other product
44,694,557,610 37,216,244,270
lainnya revenue
Pendapatan dari Product revenue
157,956,564,013 165,952,638,823
produk
Tipe pendapatan 157,998,836,265 165,952,638,823 Type of revenue
Page 22
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry
Catatan untuk pendapatan lebih dari 10% Note for revenue with value
more than 10%
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 1 PT. Food Party 1
Beverages 30,629,057,131 55,394,437,288
Indonesia
Pihak 2 CV. Bali Party 2
16,666,156,552 6,972,937,266
Blessindo
Pihak dengan Party with revenue
pendapatan lebih dari 47,295,213,683 62,367,374,554 more than 10%
10%
Page 23
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry
Piutang usaha berdasarkan umur Trade receivables by aging
30 June 2023 31 December 2022
Penyisihan Penyisihan
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Trade receivables, gross impairment of trade Trade receivables Trade receivables, gross impairment of trade Trade receivables
receivables receivables
Belum jatuh tempo Umur 15,989,390,544 24,351,686,858 Aging Not yet due
Telah jatuh tempo 1 - 30 hari 18,478,746,678 10,711,349,913 1 - 30 days Overdue
31 - 60 hari 2,231,850,847 384,835,885 31 - 60 days
61 - 90 hari 406,408,245 21,910,176 61 - 90 days
Lebih dari 90 hari 501,379,887 585,365,289 More than 90 days
Umur 21,618,385,657 11,703,461,263 Aging
Jatuh tempo Umur 37,607,776,201 ( 473,539,804 ) 37,134,236,397 36,055,148,121 ( 473,539,804 ) 35,581,608,317 Aging Due status
Page 24
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry
Rincian piutang usaha berdasarkan rincian pihak Trade receivables by list of counterparty
30 June 2023 31 December 2022
Penyisihan Penyisihan
Nama pihak,
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Counterparty name, Trade receivables, Trade receivables,
impairment of trade Trade receivables impairment of trade Trade receivables
trade receivables gross gross
receivables receivables
Pihak ketiga Pihak 1 PT. Foods Rank 1, Third party
Beverages 2,430,000,067 11,010,786,846 counterparty
Indonesia
Pihak 2 PT. Indomarco Rank 2,
5,717,567,735 5,981,348,658
Prismatama counterparty
Pihak 3 PT. Sari Coffee Rank 3,
2,841,868,877 3,290,112,081
Indonesia counterparty
Pihak 4 CV. Bali Rank 4,
6,557,328,920 3,007,758,006
Blessindo counterparty
Pihak 5 PT. Delta Raya Rank 5,
3,303,962,696 1,271,494,733
Sejahtera counterparty
Pihak lainnya Others,
14,708,030,305 10,278,160,958
counterparty
Rincian pihak List of
35,558,758,600 ( 473,539,804 ) 35,085,218,796 34,839,661,282 ( 473,539,804 ) 34,366,121,478
counterparty
Pihak berelasi Pihak 1 Rank 1, Related party
PT. Santino 1,737,035,249 1,079,799,857
counterparty
Pihak 2 PT. Formosa Rank 2,
Ingredient 305,698,391 123,490,206 counterparty
Factory, Tbk
Pihak 3 PT. Miki Ojisan Rank 3,
6,283,960 12,196,776
Indomitra counterparty
Rincian pihak List of
2,049,017,600 (0) 2,049,017,600 1,215,486,839 (0) 1,215,486,839
counterparty
Page 25
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry
Pergerakan penurunan nilai piutang Movement of allowance for
usaha impairment of trade receivables
30 June 2023 31 December 2022
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, awal periode 473,539,804 339,986,304 trade receivables, beginning
period
Penambahan penyisihan Addition of allowance for
473,539,804
penurunan nilai piutang usaha impairment of trade receivables
Dihapusbukukannya cadangan Written off of movement of
penurunan nilai piutang usaha ( 339,986,304 ) allowance for impairment of trade
receivables
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, akhir periode 473,539,804 473,539,804 trade receivables, ending
period
Page 26
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas piutang usaha Semua piutang usaha dalam mata uang Rupiah. Jangka waktu rata-rata kredit penjualan barang Disclosure of notes for trade receivables
adalah 30 - 45 hari. Pada tanggal - tanggal 30 Juni 2023 dan 31 Desember 2022, tidak terdapat
piutang usaha yang dijadikan jaminan. Manajemen berkeyakinan bahwa penyisihan piutang ragu-ragu
tersebut cukup untuk menutupi kerugian dari tidak tertagihnya piutang usaha.
Page 27
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 June 2023 31 December 2022
Suku cadang 124,121,368 296,002,925 Spareparts
Barang dagang 41,300,065,915 51,829,428,342 Merchandise inventory
Barang dalam perjalanan 0 375,000 Inventories in transit
Lainnya 587,044,963 696,487,057 Other inventories
Persediaan, kotor 42,011,232,246 52,822,293,324 Inventories, gross
Persediaan lancar 42,011,232,246 52,822,293,324 Current inventories
Page 28
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas persediaan Pada 30 Juni 2023 dan 31 Desember 2022, persediaan diasuransikan kepada PT Asuransi Sinar Mas Disclosure of notes for inventories
terhadap risiko kebakaran dan risiko lainnya berdasarkan polis No. 12200004455703,
12200004589434, 12200004589388, 12200004455634, 12200004981981 dan 12200004917138
dengan total nilai pertanggungan sebesar Rp 79.000.000.000, dimana manajemen berpendapat bahwa
nilai pertanggungan tersebut cukup untuk menutup kemungkinan kerugian atas risiko yang
dipertanggungkan. Manajemen berkeyakinan bahwa tidak diperlukan penyisihan untuk menutupi
kemungkinan kerugian dari penurunan nilai pasar dan keusangan persediaan, sesuai dengan hasil
penelaahan terhadap kondisi pasar dan kondisi fisik yang telah dilakukan oleh manajemen. Pada
tanggal - tanggal 30 Juni 2023 dan 31 Desember 2022 tidak terdapat persediaan yang digunakan
sebagai jaminan.
Page 29
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Utang usaha berdasarkan mata uang Trade payables by currency
30 June 2023 31 December 2022
Utang usaha Utang usaha
Trade payables Trade payables
Pihak ketiga IDR 593,927,434 513,343,697 IDR Third party
AUD 577,719,936 12,098,902 AUD
USD 39,962,469,523 34,918,753,694 USD
Mata uang 41,134,116,893 35,444,196,293 Currency
Pihak berelasi IDR 4,680,586,001 3,801,748,760 IDR Related party
Mata uang 4,680,586,001 3,801,748,760 Currency
Page 30
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Utang usaha berdasarkan umur Trade payables by aging
30 June 2023 31 December 2022
Utang usaha Utang usaha
Trade payables Trade payables
Belum jatuh tempo Umur 29,203,324,695 17,618,329,748 Aging Not yet due
Telah jatuh tempo 1 - 30 hari 15,998,801,713 17,417,645,025 1 - 30 days Overdue
31 - 60 hari 611,565,000 4,131,248,045 31 - 60 days
61 - 90 hari 0 506,310 61 - 90 days
Lebih dari 90 hari 1,011,486 78,215,925 More than 90 days
Umur 16,611,378,199 21,627,615,305 Aging
Jatuh tempo Umur 45,814,702,894 39,245,945,053 Aging Due status
Page 31
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry
Rincian utang usaha berdasarkan rincian pihak Trade payables by list of counterparty
31 December
30 June 2023
2022
Nama pihak, utang usaha Utang usaha Utang usaha
Counterparty name, trade
Trade payables Trade payables
payables
Pihak ketiga Pihak 1 PT. Sator Delta Rank 1, counterparty Third party
583,591,948 341,071,094
Lucktrus
Pihak 2 PT. Interunion Rank 2, counterparty
0 123,697,559
Indonesia
Pihak 3 Chatime HK Limited 20,112,548,628 26,422,220,517 Rank 3, counterparty
Pihak 4 Monin Asia KL Sdn. Rank 4, counterparty
19,846,096,477 8,055,389,845
Bhd
Pihak 5 Oracle Corporation Rank 5, counterparty
3,824,418 441,143,332
Singapore Pte. Ltd
Pihak 6 Naoumi Limited 577,719,936 12,098,902 Rank 6, counterparty
Pihak lainnya 10,335,486 48,575,044 Others, counterparty
Rincian pihak 41,134,116,893 35,444,196,293 List of counterparty
Pihak berelasi Pihak 1 PT. Formosa Ingredient Rank 1, counterparty Related party
3,429,096,060 2,703,106,769
Factory, Tbk
Pihak 2 PT. Kavindo 1,102,386,619 995,012,508 Rank 2, counterparty
Pihak 3 PT. Santino 121,865,272 103,629,483 Rank 3, counterparty
Pihak 4 PT. Selera Mitra Rank 4, counterparty
27,238,050 0
Sentosa
Rincian pihak 4,680,586,001 3,801,748,760 List of counterparty
Page 32
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 33
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry
Beban pokok penjualan Cost of good sold
30 June 2023 30 June 2022
Barang jadi awal 52,822,293,323 21,763,753,178 Beginning finish goods inventory
Pembelian barang jadi 97,181,722,880 119,672,584,054 Purchased finish goods inventory
Barang jadi akhir 42,011,232,245 ( 26,417,977,439 ) Ending finish goods inventory
Beban pokok penjualan dan Cost of sales and revenue
107,992,783,958 115,018,359,793
pendapatan
Page 34
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 35
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 36
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 37
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 38
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 39
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 40
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
Names mentioned 0 people and organisations named in the text · linked when the evidence is strong
The name pass has not read this document yet.
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.
Other files in this announcement 4
FinancialStatement-2023-II-KMDS.xlsx
done
LK KMDS Jun 2023 final...pdf
dead
instance.zip
done
inlineXBRL.zip
done