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Financial statement Text extracted APLI

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Page 1
Nomor Surat                        133/APLI/VII/2023
Nama Emiten                        Asiaplast Industries Tbk
Kode Emiten                        APLI
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 Tiga        perdagangan Jl.Pulo Ayang          2023         komersial        34.781.824.930      PENUH          IDR       99.8
       Berlian            besar        II no 12
       Electric       peralatan dan Jakarta Timur
                      perlengkapan
                      rumah tangga




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

                          Asiaplast Industries 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                         Asiaplast Industries 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                           APLI                                                      Entity code
Nomor identifikasi entitas             AA329                                   Entity identification number
Industri utama entitas                 Umum / General                                   Entity main industry
Standar akutansi yang dipilih          PSAK                                Selected accounting standards
Sektor                                 B. Basic Materials                                              Sector
Subsektor                              B1. Basic Materials                                         Subsector
Industri                               B11. Chemicals                                                Industry
Subindustri                            B113. Specialty Chemicals                                Subindustry
Informasi pemegang saham                                               Controlling shareholder information
                                       National Corporation
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
                                       Utama / Main
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                                                      Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                             Total Key Audit Matters
Paragraf Hal Audit Utama                                                     Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
laporan review                                                                                 review report
Auditor tahun berjalan                                                                 Current year auditor
Nama partner audit tahun berjalan                                       Name of current year audit signing
                                                                                                     partner
Page 3
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                     Statement of financial position
                                  30 June 2023      31 December 2022
Aset                                                                                          Assets
  Aset lancar                                                                      Current assets
     Kas dan setara kas                                                         Cash and cash
                                   87,853,086,310    109,067,270,347
                                                                                    equivalents
     Aset keuangan lancar                                             Current financial assets
          Aset keuangan lancar                                        Other current financial
                                     113,004,767          11,850,797
          lainnya                                                                      assets
     Piutang usaha                                                          Trade receivables
          Piutang usaha pihak                                        Trade receivables third
                                   56,251,752,350     58,031,018,638
          ketiga                                                                      parties
     Persediaan lancar                                                    Current inventories
          Persediaan lancar        52,697,011,062     54,140,719,139   Current inventories
     Biaya dibayar dimuka                                            Current prepaid expenses
                                     718,648,316         196,636,631
     lancar
     Uang muka lancar                                                        Current advances
          Uang muka lancar                                                      Other current
                                    2,302,836,711       1,561,036,009
          lainnya                                                                  advances
     Pajak dibayar dimuka                                                  Current prepaid taxes
                                    5,274,640,013
     lancar
     Jumlah aset lancar           205,210,979,529    223,008,531,561     Total current assets
   Aset tidak lancar                                                           Non-current assets
     Uang muka tidak lancar                                            Non-current advances
          Uang muka tidak                                             Non-current advances
                                    8,628,420,600      7,084,274,600
          lancar atas investasi                                              on investments
          Uang muka tidak                                             Non-current advances
          lancar atas pembelian                                               on purchase of
                                   10,764,946,685      1,332,123,500
          aset tetap                                                    property, plant and
                                                                                   equipment
      Aset keuangan tidak                                               Non-current financial
      lancar                                                                               assets
         Aset keuangan tidak                                              Other non-current
                                     206,342,900         206,342,900
         lancar lainnya                                                      financial assets
      Aset pajak tangguhan             32,376,999         39,854,999        Deferred tax assets
      Aset tetap                                                            Property, plant, and
                                  222,100,915,746    226,523,052,428
                                                                                      equipment
       Aset tidak lancar                                                       Other non-current
                                    9,625,770,494     10,347,703,278
       non-keuangan lainnya                                                non-financial assets
       Jumlah aset tidak lancar   251,358,773,424    245,533,351,705 Total non-current assets
   Jumlah aset                    456,569,752,953    468,541,883,266                   Total assets
Liabilitas dan ekuitas                                                           Liabilities and equity
   Liabilitas                                                                              Liabilities
       Liabilitas jangka pendek                                               Current liabilities
          Utang bank jangka                                           Short term bank loans
                                   40,621,928,004     65,936,796,982
          pendek
          Utang usaha                                                        Trade payables
              Utang usaha pihak                                            Trade payables
                                   16,667,513,056     22,438,262,044
              ketiga                                                           third parties
              Utang usaha pihak                                            Trade payables
                                                                       0
              berelasi                                                      related parties
          Utang lainnya                                                      Other payables
Page 5
         Utang lainnya pihak     1,746,295,098     1,752,427,184      Other payables
         ketiga                                                          third parties
      Uang muka                                                       Current advances
      pelanggan jangka                                                 from customers
      pendek
         Uang muka                                                 Current advances
         pelanggan jangka                                            from customers
                                 2,102,138,419     1,616,538,469
         pendek pihak                                                    third parties
         ketiga
      Beban akrual jangka                                             Current accrued
                                 1,292,880,082     3,533,980,468
      pendek                                                                 expenses
      Liabilitas imbalan                                                    Short-term
      pasca kerja jangka          258,677,946      1,911,512,082     post-employment
      pendek                                                        benefit obligations
      Utang pajak               14,292,282,944    15,397,748,678        Taxes payable
      Liabilitas jangka                                          Current maturities of
      panjang yang jatuh                                          long-term liabilities
      tempo dalam satu
      tahun
         Liabilitas jangka                                         Current maturities
         panjang yang jatuh                                            of bank loans
         tempo dalam satu                                      0
         tahun atas utang
         bank
         Liabilitas jangka                                          Current maturities
         panjang yang jatuh                                               of consumer
         tempo dalam satu                                          financing payables
                                  461,712,000        391,770,675
         tahun atas utang
         pembiayaan
         konsumen
      Utang pihak berelasi                                         Current due to related
                                 6,005,700,641    11,423,255,402
      jangka pendek                                                               parties
      Jumlah liabilitas                                                    Total current
                                83,449,128,190   124,402,291,984
      jangka pendek                                                            liabilities
  Liabilitas jangka                                                 Non-current liabilities
  panjang
      Liabilitas pajak                                             Deferred tax liabilities
                                  121,603,444        121,603,444
      tangguhan
      Utang pihak berelasi                                           Non-current due to
                                41,150,000,000    41,150,000,000
      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 bank
         panjang atas utang                                    0              loans
         bank
         Liabilitas jangka                                              Long-term
         panjang atas utang                                      consumer financing
                                    46,446,553       337,076,796
         pembiayaan                                                       payables
         konsumen
      Kewajiban imbalan                                                     Long-term
      pasca kerja jangka        24,830,018,139    23,576,018,139     post-employment
      panjang                                                       benefit obligations
      Jumlah liabilitas                                             Total non-current
                                66,148,068,136    65,184,698,379
      jangka panjang                                                         liabilities
  Jumlah liabilitas            149,597,196,326   189,586,990,363          Total liabilities
Ekuitas                                                                                 Equity
  Ekuitas yang                                                     Equity attributable to
  diatribusikan kepada                                           equity owners of parent
Page 6
   pemilik entitas induk                                                                entity
     Saham biasa             136,267,140,000     136,267,140,000          Common stocks
     Tambahan modal                                                      Additional paid-in
                             ( 8,407,840,449 )   ( 8,407,840,449 )
     disetor                                                                        capital
     Komponen ekuitas                                                Other components of
                              15,431,040,010      13,886,894,010
     lainnya                                                                         equity
     Saldo laba                                                       Retained earnings
     (akumulasi kerugian)                                                         (deficit)
         Saldo laba yang                                                  Appropriated
         telah ditentukan      4,300,000,000       4,200,000,000     retained earnings
         penggunaannya
         Saldo laba yang                                               Unappropriated
         belum ditentukan    159,484,707,013     133,104,092,648     retained earnings
         penggunaannya
     Jumlah ekuitas yang                                                   Total equity
     diatribusikan kepada                                         attributable to equity
                             307,075,046,574     279,050,286,209
     pemilik entitas induk                                             owners of parent
                                                                                   entity
   Kepentingan                                                     Non-controlling interests
                              ( 102,489,947 )      ( 95,393,306 )
   non-pengendali
   Jumlah ekuitas            306,972,556,627     278,954,892,903                  Total equity
Jumlah liabilitas dan                                                Total liabilities and equity
                             456,569,752,953     468,541,883,266
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
                                          232,022,293,824       251,267,495,146
usaha
Beban pokok penjualan dan                                                                Cost of sales and revenue
                                        ( 173,129,991,696 )   ( 206,417,313,095 )
pendapatan
Jumlah laba bruto                           58,892,302,128        44,850,182,051                 Total gross profit
Beban penjualan                           ( 7,564,815,113 )     ( 6,676,496,220 )                   Selling expenses
Beban umum dan administrasi                                                             General and administrative
                                         ( 14,852,564,886 )    ( 15,631,072,538 )
                                                                                                            expenses
Pendapatan keuangan                          1,248,697,430           459,401,242                     Finance income
Beban bunga dan keuangan                  ( 2,044,193,402 )     ( 3,255,456,596 )        Interest and finance costs
Pendapatan lainnya                           1,358,464,273         1,086,145,102                        Other income
Beban lainnya                               ( 490,829,061 )       ( 333,300,734 )                    Other expenses
Jumlah laba (rugi) sebelum                                                            Total profit (loss) before tax
                                           36,547,061,369        20,499,402,307
pajak penghasilan
Pendapatan (beban) pajak                 ( 10,073,543,645 )     ( 6,441,824,932 )           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                           Total profit (loss) from
                                           26,473,517,724        14,057,577,375
yang dilanjutkan                                                                          continuing operations
Jumlah laba (rugi)                         26,473,517,724        14,057,577,375                  Total profit (loss)
Pendapatan komprehensif                                                          Other comprehensive income,
lainnya, setelah pajak                                                                                      after tax
    Pendapatan komprehensif                                                            Other comprehensive
    lainnya yang akan                                                                    income that may be
    direklasifikasi ke laba rugi,                                                    reclassified to profit or
    setelah pajak                                                                                loss, after tax
        Penyesuaian lainnya atas                                                Other adjustments to other
        pendapatan komprehensif                                                    comprehensive income
        lainnya yang akan                    1,544,146,000          699,644,400 that may be reclassified to
        direklasifikasi ke laba rugi,                                                profit or loss, after tax
        setelah pajak
        Jumlah pendapatan                                                                       Total other
        komprehensif lainnya                                                      comprehensive income
        yang akan direklasifikasi            1,544,146,000          699,644,400 that may be reclassified
        ke laba rugi, setelah                                                   to profit or loss, after tax
        pajak
    Jumlah pendapatan                                                               Total other comprehensive
    komprehensif lainnya,                    1,544,146,000          699,644,400               income, after tax
    setelah pajak
Jumlah laba rugi komprehensif              28,017,663,724        14,757,221,775     Total comprehensive income
Laba (rugi) yang dapat                                                                Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                            Profit (loss) attributable to
                                           26,480,614,365        14,064,805,303
    diatribusikan ke entitas induk                                                                   parent entity
    Laba (rugi) yang dapat                                                            Profit (loss) attributable to
    diatribusikan ke kepentingan              ( 7,096,641 )         ( 7,227,928 )      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         28,024,760,365        14,764,449,703      attributable to parent entity
    induk
    Laba rugi komprehensif yang                                                         Comprehensive income
Page 8
  dapat diatribusikan ke        ( 7,096,641 )   ( 7,227,928 ) 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          19.43           10.32       share from continuing
      dilanjutkan                                                              operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                             Statement of changes in equity
                                                                                                                       Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal            Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa                                                                ditentukan               ditentukan          diatribusikan kepada                                   Ekuitas
                                                                          disetor                 ekuitas lainnya                                                                                    non-pengendali
                                                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                                                Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                                                     Non-controlling interests      Equity
                                                                                                 equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                     Equity position
  Saldo awal periode sebelum penyajian kembali   136,267,140,000      ( 8,407,840,449 )             13,886,894,010          4,200,000,000          133,104,092,648          279,050,286,209              ( 95,393,306 )       278,954,892,903 Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                   136,267,140,000      ( 8,407,840,449 )             13,886,894,010          4,200,000,000          133,104,092,648          279,050,286,209              ( 95,393,306 )       278,954,892,903       Equity position, beginning of the period
  Laba (rugi)                                                                                                                                       26,480,614,365           26,480,614,365                ( 7,096,641 )       26,473,517,724                                        Profit (loss)
  Pendapatan komprehensif lainnya                                                                    1,544,146,000                                                            1,544,146,000                                     1,544,146,000                     Other comprehensive income
  Pembentukan cadangan umum                                                                                                   100,000,000           ( 100,000,000 )                                                                                              Allocation for general reserves
  Posisi ekuitas, akhir periode                  136,267,140,000      ( 8,407,840,449 )             15,431,040,010          4,300,000,000          159,484,707,013          307,075,046,574            ( 102,489,947 )        306,972,556,627              Equity position, end of the period
Page 10
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                            Statement of changes in equity
                                                                                                                       Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal            Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa                                                                ditentukan               ditentukan          diatribusikan kepada                                   Ekuitas
                                                                          disetor                 ekuitas lainnya                                                                                    non-pengendali
                                                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                                                Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                                                     Non-controlling interests     Equity
                                                                                                 equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                   Equity position
  Saldo awal periode sebelum penyajian kembali   136,267,140,000      ( 8,407,840,449 )             12,565,852,143          4,100,000,000            86,594,674,089         231,119,825,783              ( 85,055,964 )       231,034,769,819 Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                   136,267,140,000      ( 8,407,840,449 )             12,565,852,143          4,100,000,000            86,594,674,089         231,119,825,783              ( 85,055,964 )       231,034,769,819       Equity position, beginning of the period
  Laba (rugi)                                                                                                                                        14,064,805,303          14,064,805,303                ( 7,227,928 )       14,057,577,375                                      Profit (loss)
  Pendapatan komprehensif lainnya                                                                      699,644,400                                                              699,644,400                                       699,644,400                     Other comprehensive income
  Posisi ekuitas, akhir periode                  136,267,140,000      ( 8,407,840,449 )             13,265,496,543          4,100,000,000          100,659,479,392          245,884,275,486              ( 92,283,892 )       245,791,991,594              Equity position, end of the period
Page 11
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                           Statement of cash flows
                                     30 June 2023          30 June 2022
Arus kas dari aktivitas operasi                                                 Cash flows from operating
                                                                                                  activities
   Penerimaan kas dari                                                               Cash receipts from
   aktivitas operasi                                                                 operating activities
       Penerimaan dari                                                        Receipts from customers
                                    234,999,159,092       235,753,909,861
       pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan    ( 167,400,075,836 )   ( 197,308,222,365 )     goods and services
       jasa
       Pembayaran gaji dan                                                  Payments for salaries and
                                   ( 15,526,286,901 )    ( 14,106,427,459 )
       tunjangan                                                                            allowances
       Pembayaran kas lainnya                                                 Other cash payments for
                                    ( 9,267,986,443 )     ( 2,803,204,297 )
       untuk beban operasi                                                          operating activities
   Kas diperoleh dari                                                       Cash generated from (used
                                     42,804,809,912         21,536,055,740
   (digunakan untuk) operasi                                                               in) operations
   Penerimaan bunga dari                                                           Interests received from
                                       1,248,697,431           459,401,242
   aktivitas operasi                                                                    operating activities
   Pembayaran bunga dari                                                     Interests paid from operating
                                    ( 1,461,748,164 )     ( 2,386,377,656 )
   aktivitas operasi                                                                              activities
   Penerimaan pengembalian                                                  Income taxes refunded (paid)
   (pembayaran) pajak                                                             from operating activities
                                   ( 15,312,904,999 )     ( 9,149,020,164 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                   Other cash inflows (outflows)
   kas lainnya dari aktivitas         ( 112,228,492 )     ( 3,516,150,406 )       from operating activities
   operasi
   Arus kas sebelum                                                           Net cash flows received
   perubahan dalam aset dan                                                   from (used in) operating
   liabilitas yang diperoleh         27,166,625,688         6,943,908,756 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)
                                     27,166,625,688         6,943,908,756
   (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            ( 17,002,791,595 )     ( 5,152,336,965 )    purchase of property, plant
                                                                                            and equipment
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                        382,640,932            370,500,000
   aset tetap                                                               property, plant and equipment
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                   ( 16,620,150,663 )     ( 4,781,836,965 )
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                         activities
   Penerimaan pinjaman bank        ( 25,314,868,978 )       25,062,001,612      Proceeds from bank loans
   Pembayaran pinjaman bank                               ( 4,306,890,071 )       Payments of bank loans
   Pembayaran utang                                                                Payments of consumer
                                      ( 220,688,918 )        ( 78,841,345 )
   pembiayaan konsumen                                                                financing payables
Page 12
   Pembayaran utang pihak         ( 6,000,000,000 )   ( 5,130,921,060 )   Payments of due to related
   berelasi                                                                                  parties
   Jumlah arus kas bersih                                                      Total net cash flows
   yang diperoleh dari                                                      received from (used in)
                                 ( 31,535,557,896 )    15,545,349,136
   (digunakan untuk) aktivitas                                                  financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                            Total net increase (decrease)
                                 ( 20,989,082,871 )    17,707,420,927
bersih kas dan setara kas                                              in cash and cash equivalents
Kas dan setara kas arus kas,                                          Cash and cash equivalents cash
                                  109,067,270,347      58,744,257,163
awal periode                                                             flows, beginning of the period
Efek perubahan nilai kurs pada                                        Effect of exchange rate changes
                                    ( 225,101,166 )        86,129,790
kas dan setara kas                                                       on cash and cash equivalents
Kas dan setara kas arus kas,                                              Cash and cash equivalents
                                   87,853,086,310      76,537,807,880
akhir periode                                                          cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                          Property, plant, and equipment
                                                          Aset tetap, awal periode     Penambahan aset tetap          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                85,426,557,949                                                                        85,426,557,949            Land, directly owned   Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                            Building and leasehold
                         dimiliki langsung                       96,723,421,931                                              ( 22,862,000 )            96,700,559,931           improvement, directly
                                                                                                                                                                                                owned
                         Mesin dan peralatan,                                                                                                                               Machinery and equipment,
                                                                364,774,275,399                 5,844,637,154               ( 194,541,167 )           370,424,371,386
                         dimiliki langsung                                                                                                                                             directly owned
                         Alat berat, dimiliki langsung                                                                                                                      Heavy equipment, directly
                                                                   6,385,492,839                   105,788,149               ( 14,621,293 )              6,476,659,695
                                                                                                                                                                                                owned
                         Perabot dan peralatan                                                                                                                                    Furniture and office
                                                                   4,354,191,085                   792,795,802               ( 25,517,277 )              5,121,469,610
                         kantor, dimiliki langsung                                                                                                                          equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                    Motor vehicle, directly
                                                                 11,720,531,006                 1,052,790,537               ( 540,517,273 )            12,232,804,270
                         dimiliki langsung                                                                                                                                                      owned
                         Dimiliki langsung                      569,384,470,209                 7,796,011,642               ( 798,059,010 )           576,382,422,841                 Directly owned
                         Lainnya, dalam                                                                                                                                          Others, assets under
                                                                   5,345,215,809                   621,074,703
                         penyelesaian                                                                                                                                                     construction
                         Aset dalam penyelesaian                                                                                                                                        Assets under
                                                                   5,345,215,809                   621,074,703                                           5,966,290,512
                                                                                                                                                                                        construction
                         Aset tetap                                                                                                                                              Property, plant, and
                                                                574,729,686,018                 8,417,086,345               ( 798,059,010 )           582,348,713,353
                                                                                                                                                                                           equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                            Building and leasehold         Carrying amount,
                         dimiliki langsung                       59,518,494,968                 1,804,179,307                  ( 3,143,525 )           61,319,530,750           improvement, directly accumulated depreciation
                                                                                                                                                                                                owned
                         Mesin dan peralatan,                                                                                                                               Machinery and equipment,
                                                                269,806,897,684                10,208,243,757                ( 92,500,108 )           279,922,641,333
                         dimiliki langsung                                                                                                                                             directly owned
                         Alat berat, dimiliki langsung                                                                                                                      Heavy equipment, directly
                                                                   5,965,976,400                   192,245,538               ( 11,195,678 )              6,147,026,260
                                                                                                                                                                                                owned
                         Perabot dan peralatan                                                                                                                                    Furniture and office
                                                                   4,181,821,158                    61,231,822               ( 25,517,277 )              4,217,535,703
                         kantor, dimiliki langsung                                                                                                                          equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                    Motor vehicle, directly
                                                                   8,733,443,380                   448,137,454              ( 540,517,273 )              8,641,063,561
                         dimiliki langsung                                                                                                                                                      owned
                         Dimiliki langsung                      348,206,633,590                12,714,037,878               ( 672,873,861 )           360,247,797,607                 Directly owned
Page 15
                  Aset tetap   348,206,633,590   12,714,037,878   ( 672,873,861 )   360,247,797,607   Property, plant, and
                                                                                                               equipment
Nilai perolehan   Aset tetap                                                                          Property, plant, and   Carrying amount
                               226,523,052,428                                      222,100,915,746
                                                                                                               equipment
Page 16
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                         Property, plant, and equipment
                                                                                                       Pengurangan aset        Reklasifikasi aset
                                                  Aset tetap, awal periode   Penambahan aset tetap                                                    Aset tetap, akhir periode
                                                                                                            tetap                     tetap
                                                    Property, plant, and                                                       Reclassifications of
                                                                              Addition in property,   Disposals in property,                            Property, plant, and
                                                   equipment, beginning                                                        property, plant, and
                                                                              plant, and equipment    plant, and equipment                             equipment, end period
                                                          period                                                                   equipment
Nilai perolehan, kotor Tanah, dimiliki langsung         85,426,557,949                                                                                      85,426,557,949          Land, directly owned Carrying amount, gross
                       Bangunan dan                                                                                                                                               Building and leasehold
                       fasilitasnya, dimiliki           96,723,421,931                                                                                      96,723,421,931         improvement, directly
                       langsung                                                                                                                                                                    owned
                       Mesin dan peralatan,                                                                                                                                               Machinery and
                       dimiliki langsung              356,578,089,399              8,284,690,382         ( 135,556,227 )               47,051,845          364,774,275,399            equipment, directly
                                                                                                                                                                                                   owned
                      Alat berat, dimiliki                                                                                                                                             Heavy equipment,
                                                         6,307,677,773                 96,640,293          ( 18,825,227 )                                     6,385,492,839
                      langsung                                                                                                                                                            directly owned
                      Perabot dan peralatan                                                                                                                                          Furniture and office
                      kantor, dimiliki langsung          4,301,170,743                 75,650,342          ( 22,630,000 )                                     4,354,191,085           equipment, directly
                                                                                                                                                                                                   owned
                      Kendaraan bermotor,                                                                                                                                          Motor vehicle, directly
                                                        10,241,405,068             2,118,267,984         ( 639,142,046 )                                    11,720,531,006
                      dimiliki langsung                                                                                                                                                            owned
                      Dimiliki langsung               559,578,322,863             10,575,249,001         ( 816,153,500 )               47,051,845          569,384,470,209               Directly owned
                      Lainnya, dalam                                                                                                                                                Others, assets under
                                                             73,479,383            5,318,788,271                                   ( 47,051,845 )             5,345,215,809
                      penyelesaian                                                                                                                                                           construction
                      Aset dalam                                                                                                                                                           Assets under
                                                             73,479,383            5,318,788,271                                   ( 47,051,845 )             5,345,215,809
                      penyelesaian                                                                                                                                                         construction
                      Aset tetap                                                                                                                                                   Property, plant, and
                                                      559,651,802,246             15,894,037,272         ( 816,153,500 )                                   574,729,686,018
                                                                                                                                                                                              equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                 Building and leasehold       Carrying amount,
                     fasilitasnya, dimiliki             55,542,595,054             3,975,899,914                                                            59,518,494,968         improvement, directly           accumulated
                     langsung                                                                                                                                                                      owned            depreciation
                     Mesin dan peralatan,                                                                                                                                                 Machinery and
                     dimiliki langsung                249,529,004,288             20,412,393,071         ( 134,499,675 )                                   269,806,897,684            equipment, directly
                                                                                                                                                                                                   owned
                      Alat berat, dimiliki                                                                                                                                             Heavy equipment,
                                                         5,623,017,620               361,784,007           ( 18,825,227 )                                     5,965,976,400
                      langsung                                                                                                                                                            directly owned
                      Perabot dan peralatan                                                                                                                                          Furniture and office
Page 17
                  kantor, dimiliki langsung     4,130,599,838      73,851,320     ( 22,630,000 )     4,181,821,158     equipment, directly
                                                                                                                                    owned
                  Kendaraan bermotor,                                                                                Motor vehicle, directly
                                                8,550,642,131     768,276,628    ( 585,475,379 )     8,733,443,380
                  dimiliki langsung                                                                                                 owned
                  Dimiliki langsung           323,375,858,931   25,592,204,940   ( 761,430,281 )   348,206,633,590        Directly owned
                  Aset tetap                                                                                         Property, plant, and
                                              323,375,858,931   25,592,204,940   ( 761,430,281 )   348,206,633,590
                                                                                                                               equipment
Nilai perolehan   Aset tetap                                                                                         Property, plant, and      Carrying amount
                                              236,275,943,315                                      226,523,052,428
                                                                                                                               equipment
Page 18
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 19
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry
Page 20
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 21
[1630000] Notes to the financial statements - Inventories - General Industry
Page 22
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 23
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Page 24
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 25
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                  Cost of good sold
                              30 June 2023      30 June 2022
Persediaan bahan baku awal     16,359,075,398    26,972,125,612         Beginning raw inventory
Pembelian bahan baku          131,312,893,318   169,646,380,697        Purchased raw inventory
Persediaan bahan baku akhir    18,691,900,907    20,784,400,412            Ending raw inventory
Bahan baku yang digunakan     128,980,067,809   175,834,105,897            Raw inventory used
Upah, tenaga kerja langsung     8,392,364,939     8,046,478,079          Wages and direct labor
Depresiasi                     10,816,811,570    10,928,776,384                     Depreciation
Perbaikan dan pemeliharaan      1,767,306,305     2,133,142,028       Repairs and maintenance
Beban bahan bakar               2,294,474,108     2,997,020,265                   Fuel expenses
Biaya pabrikasi lainya         17,540,697,636    15,301,120,434  Other manufacturing overhead
Jumlah biaya produksi         169,791,722,367   215,240,643,087          Total production cost
Barang setengah jadi awal      12,663,339,994    12,662,663,550         Beginning wip inventory
Barang setengah jadi akhir     13,317,338,385    11,778,456,518             Ending wip inventory
Harga pokok produksi          169,137,723,976   216,124,850,119  Cost of goods manufactured
Barang jadi awal               23,014,240,780    19,479,526,157 Beginning finish goods inventory
Barang jadi akhir              19,021,973,060    29,187,063,181   Ending finish goods inventory
Beban pokok penjualan dan                                           Cost of sales and revenue
                              173,129,991,696   206,417,313,095
pendapatan
Page 26
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 27
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 28
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 29
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 30
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

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

                                                    30 June 2023                                   31 December 2022

                                        Utang bank jangka                                  Utang bank jangka
                                       pendek, nilai dalam     Utang bank jangka pendek   pendek, nilai dalam     Utang bank jangka pendek
                                         mata uang asing                                    mata uang asing
                                       Short-term bank loan,                              Short-term bank loan,
                                         amount in foreign       Short term bank loans      amount in foreign       Short term bank loans
                                              currency                                           currency
Bank Cimb Niaga Tbk   IDR                                             40,621,928,004                                     65,936,796,982                IDR   Bank Cimb Niaga Tbk
                      Mata uang                                       40,621,928,004                                     65,936,796,982           Currency
Kreditur nama bank    Mata uang                                       40,621,928,004                                     65,936,796,982           Currency    Creditor bank name
Page 31
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 32
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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