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Page 1
               PT CITRA BUANA PRASIDA, TBK
Laporan Keuangan                                     Financial Statements
Untuk Periode Enam Bulan Yang Berakhir   For The Six Month Periods Ended
Pada Tanggal 30 Juni 2023                                  June 30, 2023
(Tidak Diaudit)                                               (Unaudited)
Page 2

          
Page 3
PT CITRA BUANA PRASIDA, TBK                                                                PT CITRA BUANA PRASIDA, TBK

Laporan Keuangan                                                                                           Financial Statements
Untuk Periode Enam Bulan Yang Berakhir                                                        For The Six Month Periods Ended
Pada Tanggal 30 Juni 2023 dan 2022 (Tidak Diaudit)                                        June 30, 2023 and 2022 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                (Expressed in Rupiah, unless otherwise stated)

                                                       Halaman/
                         DAFTAR ISI                     Page                       TABLE OF CONTENT

   I. SURAT PERNYATAAN DIREKSI                                     I. DIRECTOR'S STATEMENT LETTER

  II. DAFTAR ISI                                          i        II. TABLE OF CONTENT

 III. LAPORAN POSISI KEUANGAN                            1-2      III. STATEMENTS OF FINANCIAL POSITION

  IV. LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF      3       IV. STATEMENTS OF PROFIT OR LOSS AND OTHER
      LAIN                                                           COMPREHENSIVE INCOME

  V. LAPORAN PERUBAHAN EKUITAS                            4        V. STATEMENTS OF CHANGES IN EQUITY

  VI. LAPORAN ARUS KAS                                    5       VI. STATEMENTS OF CASH FLOWS

 VII. CATATAN ATAS LAPORAN KEUANGAN                     6 - 23    VII. NOTES TO FINANCIAL STATEMENTS
Page 4
PT CITRA BUANA PRASIDA, TBK                                                                 PT CITRA BUANA PRASIDA, TBK
LAPORAN POSISI KEUANGAN                                                               STATEMENTS OF FINANCIAL POSITION
Per 31 Maret 2023 (Tidak Diaudit) Dan 31 Desember 2022               As of June 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                              (Expressed in Rupiah, unless otherwise stated)

                                  Catatan/
                                   Note s         30 Juni 2023        31 Desember 2022
                                                 June 30, 2023        December 31, 2022
ASET                                                                                                                   ASSETS

Aset Lancar                                                                                                   Current Assets
Kas dan Setara Kas                    1           64.319.223.344         24.489.638.472            Cash and Cash Equivalents
Piutang Usaha                                                                                              Trade Receivables
    Pihak Ketiga                      2            2.346.531.974          5.611.598.883                      Third Parties
Pendapatan Yang Masih
    Harus Diterima                    3                7.707.403             10.979.277                     Accrued Revenues
Persediaan                            4           33.499.261.559         34.089.502.714                             Inventories
Biaya Dibayar Dimuka                  5            3.806.349.383          4.190.983.179                      Prepaid Expenses
Uang Muka                             5           30.435.435.188         19.189.411.286                               Advances
Pajak Dibayar Dimuka                 13a           1.829.209.604          1.508.551.039                          Prepaid Taxes
Piutang Lain-lain                                                                                            Other Receivables
    Pihak Ketiga                      6                6.591.920             13.091.920                       Third Parties
    Jumlah Aset Lancar                           136.250.310.375         89.103.756.770                Total Current Assets

Aset Tidak Lancar                                                                                           Non-Current Assets
Properti Investasi - Setelah                                                                       Investment Properties - Net
   Dikurangi Akumulasi                                                                                    Less Accumulated
   Penyusutan Sebesar                                                                                           Depreciation
   Rp21.851.028.736                                                                                       Rp21.851.028.736
   Pada 30 Juni 2023,                                                                                   As of June 30, 2023
   dan Rp18.772.674.438                                                                               and Rp18.722.674438
   Pada 31 Desember 2022.             7          104.521.372.353        100.311.997.314          As of December 31, 2022.
Aset Tetap - Setelah                                                                                    Fixed Assets - Net Less
   Dikurangi Akumulasi                                                                                         Accumulated
   Penyusutan Sebesar                                                                                           Depreciation
   Rp3.318.705.164                                                                                         Rp3.318.705.164
   Pada 30 Juni 2023,                                                                                   As of June 30, 2023
   dan Rp2.922.021.078                                                                                and Rp2.922.021.078
   Pada 31 Desember 2022.             8            5.232.960.802          5.495.711.079          As of December 31, 2022.
Aset Hak Guna - Setelah                                                                               Right of Use Assets - Net
   Dikurangi Akumulasi                                                                                    Less Accumulated
   Penyusutan Sebesar                                                                                           Depreciation
   Rp48.859.522.461                                                                                       Rp48.859.522.461
   Pada 30 Juni 2023,                                                                                   As of June 30, 2023
   dan Rp48.500.284.319                                                                              and Rp48.500.284.319
   Pada 31 Desember 2022.             9           12.592.623.514         12.951.861.655          As of December 31, 2022.
Aset Tidak Berwujud - Setelah                                                                           Intangible Assets - Net
   Dikurangi Akumulasi                                                                                    Less Accumulated
   Amortisasi Sebesar                                                                                          Amortization
   Rp2.187.500                                                                                                 Rp2.187.500
   Pada 30 Juni 2023,                                                                                  As of March 31, 2023
   dan Rp 0                                                                                                        and Rp0
   Pada 31 Desember 2022.            10               27.812.500                        -        As of December 31, 2022.
Aset Tidak Lancar Lainnya                                                                            Other Non Current Assets
   Pihak Ketiga                      11            2.578.692.062          2.578.692.062                        Third Parties
   Jumlah Aset Tidak Lancar                      124.953.461.231        121.338.262.110           Total Non Current Assets

JUMLAH ASET                                      261.203.771.606        210.442.018.880                        TOTAL ASSETS

   Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
   The accompanying notes to financial statements which are an integral part of these financial statements taken as a whole




                                                                           1
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PT CITRA BUANA PRASIDA, TBK                                                                PT CITRA BUANA PRASIDA, TBK
LAPORAN POSISI KEUANGAN                                                                STATEMENTS OF FINANCIAL POSITION
Per 31 Maret 2023 (Tidak Diaudit) Dan 31 Desember 2022                As of June 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                               (Expressed in Rupiah, unless otherwise stated)

                                      Catatan/
                                       Note s      30 Juni 2023        31 Desember 2022
                                                  June 30, 2023       December 31, 2022
LIABILITAS DAN EKUITAS                                                                               LIABILITIES AND EQUITY

Liabilitas Jangka Pendek                                                                                  Short Term Liabilities
Utang Usaha                                                                                                     Trade Payables
   Pihak Ketiga                          12           387.502.821            882.599.586                       Third Parties
Utang Pajak                             13b         1.506.763.470          2.151.977.503                          Tax Payables
Utang Lain-lain                          14         5.885.006.625          5.138.097.666                        Other Payables
Pendapatan Diterima Dimuka               15        29.545.858.384         12.454.093.333                    Unearned Revenue
Beban Yang Masih Harus Dibayar           16           568.426.682            853.164.917                     Accrued Expenses
Bagian Lancar Utang Bank                 17         4.216.897.096          4.198.990.541         Current Portion of Bank Loans
                                                                                                                Current Portion
Bagian Lancar Liabilitas Sewa           18          4.419.416.719          4.008.866.043                 of Lease Liabilities
   Jumlah Liabilitas Jangka Pendek                 46.529.871.797         29.687.789.589         Total Short Term Liabilities

Liabilitas Jangka Panjang                                                                                 Long Term Liabilities
Utang Bank                              17         19.438.906.646         22.306.647.651                           Bank Loans
Liabilitas Sewa                         18          4.189.088.513          8.462.040.438                       Lease Liabilities
Liabilitas Imbalan Kerja                19          1.365.541.560          1.365.541.560           Employee Benefit Liabilities
   Jumlah Liabilitas Jangka Panjang                24.993.536.719         32.134.229.649         Total Long Term Liabilities

   Jumlah Liabilitas                               71.523.408.516         61.822.019.238                     Total Liabilities

Ekuitas                                                                                                                    Equity
Modal Dasar 4.340.000.000                                                                    Authorized Capital 4.340.000.000
   Lembar Saham Dengan Nilai                                                                    Shares With Nominal Value
   Nominal Rp100 Per Lembar                                                                   Rp100 Per Share. Issued and
   Saham. Modal Ditempatkan                                                                             Fully Paid. Capital of
   dan Disetor Penuh sebanyak                                                                   1.356.250.000 Shares as of
   1.356.250.000 Lembar Saham                                                                After the Initial Public Offering
   Setelah Penawaran Umum                                                                                         of Shares
   Perdana Saham                                                                                        on January 06, 2023
   Pada 06 Januari 2023
   Lembar Saham Dengan Nilai                                                                    Shares With Nominal Value
   Nominal Rp100 Per Lembar                                                                   Rp100 Per Share. Issued and
   Saham. Modal Ditempatkan                                                                           Fully Paid. Capital of
   dan Disetor Penuh sebanyak                                                                        1.085.000.000 Shares
   1.085.000.000 Lembar Saham                                                                      on December 31, 2022.
   Pada 31 Desember 2022.               20        135.625.000.000       108.500.000.000
Tambahan Modal Disetor                                                                                Additional Paid in Capital
   - Setelah Dikurangi                                                                                     Less Issuance Costs
   Biaya Emisi Sebesar                                                                                   Rp.2.877.523.704
   Rp.2.877.523.704                                10.684.976.296                     -
Saldo Laba                              21                                                                  Retained Earnings
   Ditentukan Penggunaannya                        21.700.000.000         21.700.000.000                      Appropriated
   Tidak Ditentukan Penggunaannya                  21.093.194.494         17.842.807.342                   Unappropriated
Keuntungan Pengukuran Kembali                                                                         Gain on Remeasurement
   Liabilitas Imbalan Kerja                           577.192.300           577.192.300       of Employee Benefit Liabilities
   Jumlah Ekuitas                                 189.680.363.090       148.619.999.642                        Total Equity
JUMLAH LIABILITAS DAN EKUITAS                     261.203.771.606       210.442.018.880      TOTAL LIABILITIES AND EQUITY

   Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
      The accompanying notes to financial statements from an integral part of these financial statements taken as a whole




                                                                           2
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PT CITRA BUANA PRASIDA, TBK                                                                 PT CITRA BUANA PRASIDA, TBK

LAPORAN LABA RUGI DAN                                                                 STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN                                                              OTHER COMPREHENSIVE INCOME
Untuk Periode Enam Bulan Yang Berakhir                                                      For The Six Month Periods Ended
30 Juni 2023 Dan 2022 (Tidak Diaudit)                                                   June 30, 2023 And 2022 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                              (Expressed in Rupiah, unless otherwise stated)

                                   Catatan/
                                    Note s          30 Juni 2023        30 Juni 2022
                                                    June 30, 2023       June 30, 2022

PENDAPATAN                            22            16.726.742.841      19.262.541.781                              REVENUE

BEBAN POKOK PENJUALAN                 23            (3.078.354.299)     (3.999.932.456)                COST OF GOODS SOLD

LABA KOTOR                                          13.648.388.543      15.262.609.325                         GROSS PROFIT

BEBAN USAHA                                                                                             OPERATING EXPENSES
Beban Penjualan                       24              (422.184.858)       (776.711.642)                         Sales Expenses
                                                                                                                   General and
Beban Umum dan Administrasi           25            (4.586.240.170)     (3.732.569.673)            Administration Expenses
Beban Operasional                     26            (4.176.039.615)     (3.407.748.318)                   Operating Expenses
Pendapatan Operasional Lainnya        27               217.774.376         107.673.326                Other Operating Income
Beban Operasional Lainnya             27                         -                   -               Other Operating Expense
   Jumlah Beban Usaha                               (8.966.690.267)     (7.809.356.307)           Total Operating Expenses

LABA USAHA                                           4.681.698.275       7.453.253.018                   OPERATING INCOME

PENDAPATAN DAN BEBAN KEUANGAN                                                                 FINANCE INCOME AND EXPENSE
Pendapatan Keuangan           28                     1.574.347.458         246.182.579                        Finance Income
Beban Keuangan                28                    (1.867.997.175)     (2.359.637.981)                      Finance Expense
   Jumlah Pendapatan dan                                                                            Total Finance Income
      Beban Keuangan                                  (293.649.717)     (2.113.455.402)                   and Expense

LABA SEBELUM PAJAK                                   4.388.048.558       5.339.797.616                  INCOME BEFORE TAX

BEBAN PAJAK PENGHASILAN                                                                               INCOME TAX EXPENSES
Pajak Penghasilan                     29            (1.137.661.406)     (1.943.461.945)                         Current Tax
   Jumlah Beban Pajak
       Penghasilan                                  (1.137.661.406)     (1.943.461.945)         Total Income Tax Expenses

LABA SETELAH PAJAK                                   3.250.387.152       3.396.335.671                    INCOME AFTER TAX

PENGHASILAN KOMPREHENSIF
   LAIN                                                                                      OTHER COMPREHENSIVE INCOME
Laba (Rugi) Aktuaria                                                -      751.393.128               Actuarial Income (Loss)
   Total Penghasilan                                                                                          Total Other
      Komprehensif Lain                                                                         Comprehensive Income
                                                                    -      751.393.128
JUMLAH PENGHASILAN
   KOMPREHENSIF                                                                                   TOTAL COMPREHENSIVE
   TAHUN BERJALAN                                    3.250.387.152       4.147.728.799          INCOME FOR THE YEAR

LABA BERSIH PER SAHAM                 30                      2,40                      5            NET INCOME PER SHARE



   Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
     The accompanying notes to financial statements from an integral part of these financial statements taken as a whole




                                                                               3
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PT CITRA BUANA PRASIDA, TBK                                                                                                                                       PT CITRA BUANA PRASIDA, TBK

LAPORAN PERUBAHAN EKUITAS                                                                                                                                    STATEMENTS OF CHANGES IN EQUITY
Untuk Tahun Yang Berakhir                                                                                                                                                       For The Years Ended
30 Juni 2023 Dan 2022 (Tidak Diaudit)                                                                                                                          June 30, 2023 And 2022 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                                                                                     (Expressed in Rupiah, unless otherwise stated)
                                                                                                                           Keuntungan
                                                                                                                      Pengukuran Kembali
                                                                                                                        Liabilitas Imbalan
                                                                             Saldo Laba/ Retained Earnings               Kerja/ Gain on
                                                                           Ditentukan          Tidak Ditentukan       Remeasurement of
                                    Catatan/        Modal Saham/         Penggunaannya/        Penggunaannya/           Employee Benefit        Jumlah Ekuitas/
                                     Notes          Capital Stock          Appropriated          Unappropriated            Liabilities            Total Equity
Saldo Per 01 Januari 2022                            35.000.000.000                       -       98.531.289.423              174.683.555       133.705.972.978         Balance as of January 01, 2022
Kapitalisasi Saldo Laba                              73.500.000.000                       -      (73.500.000.000)                          -                      -   Capitalizing the Retained Earnings
Dividen                                                             -                     -        (6.000.000.000)                         -      (6.000.000.000)                              Dividend
Pencadangan Saldo Laba                                                                                                                                                              Appropariation For
   Sebagai Cadangan Umum                                            -      21.700.000.000        (21.700.000.000)                          -                      -                General Reserve
Keuntungan Pengukuran                                                                                                                                                         Gain on Remeasurement
   Kembali Liabilitas                                                                                                                                                                 of Employee
   Imbalan Kerja                                                                                                              751.393.128            751.393.128                  Benefit Liabilities

Laba Tahun Berjalan                                                 -                     -        3.396.335.670                           -       3.396.335.670                  Income For The Year

Saldo Per 30 Juni 2022                              108.500.000.000        21.700.000.000              727.625.093            926.076.683       131.853.701.776            Balance as of June 30, 2022
Saldo Per 01 Januari 2023                           108.500.000.000        21.700.000.000         17.842.807.342              577.192.300       148.619.999.642         Balance as of January 01, 2023
Modal Disetor                                        27.125.000.000                       -                       -                        -      27.125.000.000                         Paid in Capital

Tambahan Modal Disetor                 20            13.562.500.000                       -                       -                        -      13.562.500.000              Additional Paid in Capital

Biaya Emisi                            20            (2.877.523.704)                      -                                                -      (2.877.523.704)                        Issuance Cost
Laba Tahun Berjalan                                                 -                     -        3.250.387.152                           -       3.250.387.152                  Income For The Year

Saldo Per 30 Juni 2023                              146.309.976.296        21.700.000.000         21.093.194.494              577.192.300       189.680.363.090            Balance as of June 30, 2023

                                      Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
                                         The accompanying notes to financial statements from an integral part of these financial statements taken as a whole




                                                                                                   4
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PT CITRA BUANA PRASIDA, TBK                                                                  PT CITRA BUANA PRASIDA, TBK

LAPORAN ARUS KAS                                                                                  STATEMENTS OF CASH FLOWS
Untuk Periode Enam Bulan Yang Berakhir                                                          For The Six Month Periods Ended
30 Juni 2023 Dan 2022 (Tidak Diaudit)                                                       June 30, 2023 And 2022 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                  (Expressed in Rupiah, unless otherwise stated)

                                       Catatan/
                                        Notes        30 Juni 2023          30 Juni 2022
                                                    June 30, 2023         June 30, 2022
                                                                                                            CASH FLOWS FROM
ARUS KAS DARI AKTIVITAS OPERASI                                                                     OPERATING ACTIVITIES
Penerimaan Kas Dari Pelanggan                        41.250.282.093       36.645.631.160            Cash Receipt from Customer
Pembayaran Kas Kepada Pemasok                       (15.798.726.649)      (7.457.293.561)              Cash Payment to Supplier
Pembayaran Kas Operasional Lainnya                   (5.556.639.760)      (2.121.692.928)         Cash Payment Other Operating
Pembayaran Kas Kepada Karyawan                       (2.199.569.723)      (2.323.365.651)           Cash Payment to Employees
Pembayaran Pajak                          13         (4.790.502.472)      (3.505.324.758)                          Tax Payment
Arus Kas Yang Diperoleh Dari                                                                              Net Cash Provided By
   Aktivitas Operasi                                12.904.843.489        21.237.954.262                 Operating Activities

ARUS KAS DARI                                                                                                 CASH FLOWS FROM
   AKTIVITAS INVESTASI                                                                              INVESTMENT ACTIVITIES
Perolehan Aset Tetap                       8           (241.926.601)      (2.086.746.273)              Acquisition of Fixed Assets
Perolehan Properti Investasi               7                      -                    -     Acquisition of Investment Properties
Uang Muka                                  5        (11.144.886.364)      (2.618.876.800)                                Advances
Arus Kas Yang Digunakan Untuk                                                                                    Net Cash Used In
   Aktivitas Investasi                              (11.386.812.965)      (4.705.623.073)                Investment Activities

ARUS KAS DARI                                                                                               CASH FLOWS FROM
   AKTIVITAS PENDANAAN                                                                                FINANCING ACTIVITIES
Penerimaan Utang Bank                                                                  -                    Receipts Bank Loan
Pembayaran Utang Bank                     17         (2.849.834.451)      (4.932.657.516)                  Payments Bank Loan
Penerimaan Dari Pihak Ketiga                                               6.799.358.157
Pembayaran Ke Pihak Ketiga                                          -                  -               Payments To Third Parties
Penerimaan Dari (Pembayaran Ke)                                                                     Receipts From (Payments To)
   Initial Public Offering                          39.937.580.000                                      Initial Public Offering
   Pihak Ketiga Lainnya                              1.365.957.426        (1.569.075.028)                  Other Third Parties
Penerimaan Dari                                                                                                     Receipts from
   (Pembayaran Ke) Leasing                18          (142.148.626)       (2.536.041.921)                 (Payments To) Leasing
Pembayaran Dividen                                                        (6.000.000.000)                      Dividend Payment

Arus Kas Yang Digunakan Untuk                                                                                   Net Cash Used In
   Aktivitas Pendanaan                              38.311.554.349        (8.238.416.308)                  Financing Activities

KENAIKAN BERSIH KAS DAN                                                                          NET INCREASE CASH AND CASH
SETARA KAS                                          39.829.584.872         8.293.914.881                         EQUIVALENT

SALDO KAS DAN SETARA KAS PADA                                                                  CASH AND CASH EQUIVALENT AT
AWAL TAHUN                                 1        24.489.638.471        11.860.298.123             THE BEGINNING OF YEAR

SALDO KAS DAN SETARA KAS PADA                                                                  CASH AND CASH EQUIVALENT AT
AKHIR TAHUN                                1        64.319.223.344        20.154.213.004                   THE END OF YEAR




     Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
       The accompanying notes to financial statements from an integral part of these financial statements taken as a whole




                                                                    5
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PT CITRA BUANA PRASIDA, TBK                                                                PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                         For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                            June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                (Expressed in Rupiah, unless otherwise stated)

1. KAS DAN SETARA KAS                                                                  1. CASH AND CASH EQUIVALENTS

                                                  30 Juni 2023     31 Desember 2022
                                                 June 30, 2023     December 31, 2022

   Kas                                                                                                                     Cash
   Kas                                               62.111.000            4.526.400                                       Cash
     Jumlah Kas                                      62.111.000            4.526.400                               Total Cash

   Setara Kas                                                                                                  Cash Equivalents
   PT Bank Central Asia, Tbk                      3.017.221.601          975.019.547                  PT Bank Central Asia, Tbk
   PT Bank Danamon Indonesia, Tbk                   143.295.657          648.836.182          PT Bank Danamon Indonesia, Tbk
   PT Bank OCBC NISP, Tbk                           181.227.016           96.149.309                   PT Bank OCBC NISP, Tbk
   PT Bank Permata, Tbk                              59.268.139           48.788.136                      PT Bank Permata, Tbk
   PT Bank Jtrust Indonesia, Tbk                               -          30.339.966              PT Bank Jtrust Indonesia, Tbk
   PT Bank Sahabat Sampoerna                          4.329.436            4.879.268               PT Bank Sahabat Sampoerna
   PT Bank Mayapada International, Tbk               27.502.684                    -                PT Allo Bank Indonesia, Tbk
      Jumlah Setara Kas                           3.432.844.533        1.804.012.408                   Total Cash Equivalents

   Deposito Berjangka                                                                                             Time Deposits
   PT Bank Central Asia, Tbk                                  -                    -
   PT Bank Permata, Tbk                           2.363.318.045       11.173.266.926                     PT Bank Permata, Tbk
   PT Bank Sahabat Sampoerna                     16.185.471.358        8.412.423.745              PT Bank Sahabat Sampoerna
   PT Bank Jtrust Indonesia, Tbk                               -       3.095.408.993             PT Bank Jtrust Indonesia, Tbk
   PT Bank Mayapada International, Tbk           42.275.478.408                    -               PT Allo Bank Indonesia, Tbk
     Jumlah Deposito Berjangka                   60.824.267.811       22.681.099.664                     Total Time Deposits

      Jumlah Kas dan Setara Kas                  64.319.223.344       24.489.638.472         Total Cash and Cash Equivalents

   Suku      bunga     per    tahun   deposito                                             The annual interest rate on time
   berjangka per 30 Juni 2023 dan 31                                                       deposits as of June 30, 2023, and
                                                                                           31 December 2022 is 3,75%-6,5%,
   Desember 2022 adalah sebesar 3,75% -
                                                                                           and 3,75%-6,25% with a period of
   6,5% dan 3,75%-6,25% dengan jangka                                                      1 month auto-renew.
   waktu 1 bulan diperpanjang otomatis.

   Seluruh     saldo   bank     dan   deposito                                             All bank balances and time deposits
   berjangka     ditempatkan     pada   pihak
                                                                                           are placed on third parties.
   ketiga.
   Semua kas dan setara kas dalam mata                                                     All cash and cash equivalent are
   uang Rupiah.                                                                            denominated in Rupiah currency.

2. PIUTANG USAHA                                                                       2. TRADE RECEIVABLES

                                                  30 Juni 2023     31 Desember 2022
                                                 June 30, 2023     December 31, 2022

   Pihak Berelasi                                              -                   -                             Related Parties
   Pihak Ketiga                                   2.346.531.974        5.611.598.883                               Third Parties
      Jumlah Piutang Usaha                        2.346.531.974        5.611.598.883                  Total Trade Receivables

   Semua piutang usaha dalam mata uang                                                     All   trade     receivables     are
   Rupiah.                                                                                 denominated in Rupiah currency.




                                                                      6
Page 10
PT CITRA BUANA PRASIDA, TBK                                                                PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                         For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                            June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                (Expressed in Rupiah, unless otherwise stated)



   Analisa umur piutang usaha adalah                                                       The aging analysis of these trade
   sebagai berikut:                                                                        receivables is as follows:

                                               30 Juni 2023       31 Desember 2022
                                              June 30, 2023       December 31, 2022

    - Belum Jatuh Tempo                        1.640.709.478          5.543.180.490                              Not Yet Due -
    - Lewat Jatuh Tempo sampai
        dengan 3 Bulan                            689.847.379            62.452.712                 Overdue up to 3 Months -
    - Lewat Jatuh Tempo 3 sampai 6 Bulan               80.000             5.514.000                  Overdue 3 to 6 Months -
    - Lewat Jatuh Tempo Lebih dari 6 Bulan         15.895.117               451.681             Overdue More than 6 Months -
      Jumlah Piutang Usaha                      2.346.531.974         5.611.598.883                 Total Trade Receivables

3. PENDAPATAN YANG MASIH HARUS                                                         3. ACCRUED REVENUES
   DITERIMA

                                               30 Juni 2023       31 Desember 2022
                                              June 30, 2023       December 31, 2022

   Bunga Deposito                                     7.707.403           10.979.277                     Interest Time Deposits
     Jumlah Pendapatan Yang
       Masih Harus Diterima                           7.707.403           10.979.277                 Total Accrued Revenues

4. PERSEDIAAN                                                                          4. INVENTORIES

                                               30 Juni 2023        31 Desember 2022
                                              June 30, 2023       December 31, 2022
   Ruko Siap Dijual                                                                                Shophouse Available for Sale
   Paskal Hyper Square                         8.635.069.778          8.635.069.776                       Paskal Hyper Square
      Jumlah Ruko Siap Dijual                  8.635.069.778          8.635.069.776        Total Shophouse Available for Sale

   Bangunan Dalam Penyelesaian                                                                      Building Under Construction
   Paskal Hyper Square                        24.864.191.781         25.454.432.938                         Paskal Hyper Square
      Jumlah Bangunan Dalam Penyelesaian      24.864.191.781         25.454.432.938         Total Building Under Construction

      Jumlah Persediaan                       33.499.261.559         34.089.502.714                         Total Inventories

5. BIAYA DIBAYAR DIMUKA                                                                5. PREPAID EXPENSES

                                               30 Juni 2023       31 Desember 2022
                                              June 30, 2023       December 31, 2022

   Biaya Profesi Penunjang                       894.177.726          1.100.358.639          Supporting Professional Expenses
   Biaya Perijinan                                75.000.000                                                  License Expenses
   Beban Pra Operasional Proyek Cipaku         2.057.766.429                                  Cipaku Pra Operational Expenses
   Biaya Emisi Saham                                       -          2.877.523.704                  Share Emission Expenses
   Biaya Sewa                                    124.213.633            182.085.506                              Rent Expenses
   Biaya Asuransi                                 52.691.595             31.015.330                        Insurance Expenses
   Biaya Jasa Profesional Lainnya                602.500.000                      -       Other Professional Services Expenses
      Jumlah Biaya Dibayar Dimuka              3.806.349.383          4.190.983.179                  Total Prepaid Expenses

                                               30 Juni 2023       31 Desember 2022
                                              June 30, 2023       December 31, 2022

   Uang Muka Pembelian Aset Kantor                  101.137.538                  -          Advances Purchase of Office Assets



                                                                      7
Page 11
PT CITRA BUANA PRASIDA, TBK                                                                        PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                                      NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                                 For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                                    June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                        (Expressed in Rupiah, unless otherwise stated)

   Uang Muka Pembelian Tanah                             30.334.297.650      19.189.411.286                 Advances Purchase of Land
     Jumlah Uang Muka                                    30.435.435.188      19.189.411.286                          Total Advances

   Uang         muka          pembelian          tanah                                             The advance for the purchase of
   merupakan           pembelian        tanah     yang                                             land represents the purchase of land
   terletak       di      Kelurahan             Ledeng                                             located in Ledeng Village, Cidadap
   Kecamatan       Cidadap         Kota      Bandung                                               District, Bandung City based on the
   berdasarkan          Perjanjian          Kerjasama
                                                                                                   Cooperation Agreement dated April
                                                                                                   21, 2021, PT Citra Buana Prasida,
   tanggal 21 April 2021 PT Citra Buana
                                                                                                   Tbk with Hartanto Setyadi (formerly
   Prasida, Tbk dengan Hartanto Setyadi
                                                                                                   Tan Hok Siang) in the Identity Card
   (dahulu bernama Tan Hok Siang) dalam
                                                                                                   written Eduard Tanusaputra as the
   Kartu Tanda Penduduk tertulis Eduard                                                            land owner. The land object consists
   Tanusaputra          selaku     pemilik       tanah                                             of 4 plots of land with a total area of
   tersebut. Objek tanah tersebut terdiri                                                          37.860 m 2 as follows:
   dari    4    bidang     tanah     dengan       luas
   keseluruhan 37.860 m 2 sebagai berikut:
    - Sebidang tanah dengan Sertifikat                                                              - A plot of land with Ownership
      Hak Milik Nomor 906, Kelurahan                                                                  Certificate Number 906, Ledeng
      Ledeng seluas 12.380 m .          2                                                             Village with an area of 12.380
                                                                                                      m2.
    - Sebidang tanah dengan Sertifikat                                                              - A plot of land with Ownership
      Hak Milik Nomor 1247, Kelurahan                                                                 Certificate Number 1247, Ledeng
      Ledeng seluas 13.835 m 2.                                                                       Village with an area of 13.835
                                                                                                      m2.
    - Sebidang tanah dengan Sertifikat                                                              - A plot of land with Ownership
      Hak Milik Nomor 1081, Kelurahan                                                                 Certificate Number 1081, Ledeng
                                    2
                                                                                                      Village with an area of 6.955
      Ledeng seluas 6.955 m .                                                                         m2.
    - Sebidang tanah dengan Sertifikat                                                              - A plot of land with Ownership
      Hak Milik Nomor 1173, Kelurahan                                                                 Certificate Number 1173, Ledeng
                                                                                                      Village with an area of 4.960
                                    2
      Ledeng seluas 4.690 m .                                                                         m2.
   Harga       tanah    yang      telah     disepakati                                             The     agreed       land     price    is
                                                     2                                                              2
   adalah         sebesar          Rp2.000.000/m                                                   Rp2.000.000/m        so that the total
   sehingga nilai total pembelian tanah                                                            value of the land purchase is
   adalah       sebesar        Rp75.720.000.000.                                                   Rp75.720.000.000. The payment for
   Pembayaran          atas      pembelian       tanah                                             the purchase of land is made in
   tersebut      dilakukan       secara      bertahap                                              stages until December 31, 2024,
   sampai dengan 31 Desember 2024,                                                                 with the source of funds coming
   dengan sumber dana yang berasal dari                                                            from the Entity's operational funds.
   dana operasional Entitas.

6. PIUTANG LAIN-LAIN                                                                           6. OTHER RECEIVABLES

                                                          30 Juni 2023     31 Desember 2022
                                                         June 30, 2023    December 31, 2022

   Pihak Ketiga                                                                                                             Third Parties
   Piutang Karyawan                                           6.591.920           13.091.920                        Employee Receivable
      Jumlah Pihak Ketiga                                     6.591.920           13.091.920                        Total Third Parties

      Jumlah Piutang Lain-lain                                6.591.920           13.091.920                  Total Other Receivables

   Pihak Ketiga                                                                                                                Third Parties


                                                                              8
Page 12
PT CITRA BUANA PRASIDA, TBK                                                                 PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                          For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                             June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                 (Expressed in Rupiah, unless otherwise stated)


   Piutang karyawan timbul atas pinjaman                                                    Employee receivables arise from
   karyawan kepada Entitas dengan cara                                                      employee loans to the Entity by way
   pembayaran dengan cara memotong                                                          of payment by deducting salaries for
   gaji saat bulan berikutnya.                                                              the following month.

7. PROPERTI INVESTASI                                                                   7. INVESTMENT PROPERTIES

                                                             30 Juni 2023
                                                            June 30, 2023
                           Saldo Awal/
                            Beginning         Penambahan/            Pengurangan/           Saldo Akhir/
                             Balance            Additions               Disposal          Ending Balance

   Nilai Perolehan                                                                                                       At Cost
   Pematangan Tanah        30.099.872.598       6.623.008.066                       -       36.722.880.664   Land Development
   Bangunan                71.801.261.559                                           -       71.801.261.559              Building
   Fasilitas Umum          16.443.080.697                                           -       16.443.080.697     General Facilities

   Bangunan Dalam                                                                                                Building Under
      Penyelesaian                                                                                               Construction
   Bangunan                   740.456.898           389.250.000                              1.129.706.898              Building
   Fasilitas Umum                       -           275.471.271                                275.471.271     General Facilities
      Jumlah Nilai
         Perolehan        119.084.671.752       7.287.729.337                       -      126.372.401.089       Total At Cost

   Akumulasi                                                                                                       Accumulated
      Penyusutan                                                                                                Depreciations
   Pematangan Tanah         3.031.586.329         834.904.402                       -        3.866.490.731 Land Development
   Bangunan                14.537.779.759       1.809.900.570                       -       16.347.680.329             Building
   Fasilitas Umum           1.203.308.350         433.549.326                       -        1.636.857.676    General Facilities
      Jumlah Akumulasi                                                                                     Total Accumulated
         Penyusutan        18.772.674.438       3.078.354.298                       -       21.851.028.736    Depreciations

      Nilai Buku Bersih   100.311.997.314                                                  104.521.372.353    Net Book Value

                                                        31 Desember 2022
                                                        December 31, 2022
                           Saldo Awal/
                            Beginning         Penambahan/            Pengurangan/           Saldo Akhir/
                             Balance            Additions               Disposal          Ending Balance

   Nilai Perolehan                                                                                                       At Cost
   Pematangan Tanah         8.940.007.231      21.159.865.367                       -       30.099.872.598                 Land
   Bangunan                67.077.394.515       4.723.867.044                       -       71.801.261.559              Building
   Fasilitas Umum          10.547.381.735       5.895.698.962                       -       16.443.080.697     General Facilities

   Bangunan Dalam                                                                                                Building Under
      Penyelesaian                                                                                               Construction
   Bangunan                             -         740.456.898                      -           740.456.898              Building
   Fasilitas Umum           1.962.859.726       3.932.839.236          5.895.698.962                     -     General Facilities
      Jumlah Nilai
         Perolehan        88.527.643.207      36.452.727.507           5.895.698.962       119.084.671.752       Total At Cost

   Akumulasi                                                                                                      Accumulated
     Penyusutan                                                                                                 Depreciations


                                                                       9
Page 13
PT CITRA BUANA PRASIDA, TBK                                                                     PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                              For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                                 June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                     (Expressed in Rupiah, unless otherwise stated)

   Pematangan Tanah           1.484.425.806     1.547.160.523                           -        3.031.586.329                Land
   Bangunan                  10.967.730.143     3.570.049.616                           -       14.537.779.759             Building
   Fasilitas Umum               636.453.627       566.854.723                           -        1.203.308.350    General Facilities
      Jumlah Akumulasi                                                                                         Total Accumulated
         Penyusutan          13.088.609.576    5.684.064.862                           -        18.772.674.438    Depreciations
      Nilai Buku Bersih      87.223.387.738                                                    100.311.997.314       Net Book Value

   Bangunan Dalam Penyelesaian                                                                             Building Under Construction

   Rincian bangunan dalam penyelesaian                                                          Details     of    building        under
   adalah sebagai berikut:                                                                      construction are as follows:

                                                          30 Juni 2023
                                                         June 30, 2023
                                               Persentase
                                              Penyelesaian/
                               Jumlah/         Completion                    Estimasi Waktu Penyelesaian/
                                Total          Percentage                    Estimated Completion Time

   Bangunan                                                                                                                     Building
   Blok H3                    1.129.706.898         98,00%                    31 Juli 2023/July 31, 2023                       Block H3

      Jumlah                  1.129.706.898                                                                                     Total

   Fasilitas Umum              275.471.271          95,00%                    31 Juli 2023/July 31, 2023             General Facilities
      Jumlah                   275.471.271                                                                                    Total

                                                      31 Desember 2022
                                                      December 31, 2022
                                               Persentase
                                              Penyelesaian/
                               Jumlah/         Completion                    Estimasi Waktu Penyelesaian/
                                Total          Percentage                    Estimated Completion Time

   Bangunan                                                                                                                     Building
   Blok H3                     740.456.898          90,00%                    31 Juli 2023/July 31, 2023                       Block H3
      Jumlah                   740.456.898                                                                                       Total

   Penyusutan    yang dibebankan pada                                                           Depreciation expense charged to
   operasional   Entitas adalah sebagai                                                         operations Entity is as follows:
   berikut:

                                               30 Juni 2023          31 Maret 2022
                                              June 30, 2023          March 31, 2022

   Beban Pokok Penjualan (Catatan 23)          3.078.354.299            3.999.932.456                  Cost of Goods Sold (Note 26)
     Jumlah Beban Penyusutan                   3.078.354.299            3.999.932.456                  Total Depreciation Expense

8. ASET TETAP                                                                               8. FIXED ASSETS

                                                              30 Juni 2023
                                                             June 30, 2023
                             Saldo Awal/
                              Beginning       Penambahan/             Pengurangan/              Saldo Akhir/
                               Balance          Additions                Disposal             Ending Balance



                                                                       10
Page 14
PT CITRA BUANA PRASIDA, TBK                                                                PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                         For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                            June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                (Expressed in Rupiah, unless otherwise stated)



   Nilai Perolehan                                                                                                       At Cost
   Bangunan                3.470.404.390             20.144.742                             3.490.549.132               Building
   Kendaraan               4.384.673.000                      -                             4.384.673.000                Vehicle
   Inventaris Kantor         562.654.767            113.789.067                               676.443.834       Office Furniture

        Perolehan          8.417.732.157            133.933.809                    -        8.551.665.966       Total At Cost

   Akumulasi                                                                                                      Accumulated
      Penyusutan                                                                                               Depreciations
   Bangunan                  540.000.093             90.607.113                    -          630.607.206              Building
   Kendaraan               2.211.976.249            230.542.064                    -        2.442.518.313               Vehicle
   Inventaris Kantor         170.044.736             75.534.910                    -          245.579.646      Office Furniture
      Jumlah Akumulasi                                                                                    Total Accumulated
        Penyusutan         2.922.021.078            396.684.086                    -        3.318.705.164    Depreciations

      Nilai Buku Bersih    5.495.711.079                                                    5.232.960.802     Net Book Value


                                                        31 Desember 2022
                                                        December 31, 2022
                          Saldo Awal/
                           Beginning          Penambahan/          Pengurangan/            Saldo Akhir/
                            Balance             Additions            Disposal            Ending Balance

   Nilai Perolehan                                                                                                       At Cost
   Bangunan                2.119.057.518        1.351.346.872                      -        3.470.404.390               Building
   Kendaraan               3.133.873.000        1.250.800.000                      -        4.384.673.000                Vehicle
   Inventaris Kantor         312.163.099          250.491.668                      -          562.654.767       Office Furniture

   Aset Tetap Dalam                                                                                           Fixed Asset Under
     Pembangunan                                                                                                 Construction
   Bangunan                  361.922.703            989.424.169      1.351.346.872                        -             Building
     Jumlah Nilai
        Perolehan          5.927.016.320       3.842.062.709        1.351.346.872           8.417.732.157       Total At Cost

   Akumulasi                                                                                                      Accumulated
      Penyusutan                                                                                               Depreciations
   Bangunan                  423.811.504            116.188.589                    -          540.000.093              Building
   Kendaraan               1.763.921.291            448.054.958                    -        2.211.976.249               Vehicle
   Inventaris Kantor          71.156.319             98.888.417                    -          170.044.736      Office Furniture
      Jumlah Akumulasi                                                                                    Total Accumulated
        Penyusutan         2.258.889.114            663.131.964                    -        2.922.021.078    Depreciations

      Nilai Buku Bersih    3.668.127.206                                                    5.495.711.079     Net Book Value

   Penyusutan    yang dibebankan pada                                                      Depreciation expense charged to
   operasional   Entitas adalah sebagai                                                    operations Entity is as follows:
   berikut:

                                               30 Juni 2023       31 Maret 2022
                                              June 30, 2023       March 31, 2022

   Beban Operasional (Catatan 26)                   396.684.086          314.758.850             Operating Expenses (Note 29)
     Jumlah Beban Penyusutan                        396.684.086          314.758.850             Total Depreciation Expense



                                                                    11
Page 15
PT CITRA BUANA PRASIDA, TBK                                                                 PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                          For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                             June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                 (Expressed in Rupiah, unless otherwise stated)




9. ASET HAK GUNA                                                                         9. RIGHT OF USE ASSETS

                                                             30 Juni 2023
                                                            June 30, 2023
                          Saldo Awal/
                           Beginning          Penambahan/            Pengurangan/           Saldo Akhir/
                            Balance             Additions               Disposal          Ending Balance

   Nilai Perolehan                                                                                                       At Cost
   Tanah                  61.452.145.974                       -                     -      61.452.145.974                 Land
      Jumlah Nilai
         Perolehan        61.452.145.974                       -                     -      61.452.145.974       Total At Cost

   Akumulasi                                                                                                       Accumulated
     Penyusutan                                                                                                 Depreciations
   Tanah                  48.500.284.319            359.238.142                      -      48.859.522.461                 Land
     Jumlah Akumulasi                                                                                      Total Accumulated
       Penyusutan         48.500.284.319            359.238.142                      -      48.859.522.461    Depreciations

      Nilai Buku Bersih   12.951.861.655                                                    12.592.623.514    Net Book Value

                                                        31 Desember 2022
                                                        December 31, 2022
                          Saldo Awal/
                           Beginning          Penambahan/            Pengurangan/           Saldo Akhir/
                            Balance             Additions               Disposal          Ending Balance

   Nilai Perolehan                                                                                                       At Cost
   Tanah                  61.452.145.974                       -                     -      61.452.145.974                 Land
      Jumlah Nilai
         Perolehan        61.452.145.974                       -                     -      61.452.145.974       Total At Cost

   Akumulasi                                                                                                       Accumulated
     Penyusutan                                                                                                 Depreciations
   Tanah                  47.781.808.037            718.476.282                      -      48.500.284.319                 Land
     Jumlah Akumulasi                                                                                      Total Accumulated
       Penyusutan         47.781.808.037            718.476.282                      -      48.500.284.319    Depreciations

      Nilai Buku Bersih   13.670.337.937                                                    12.951.861.655    Net Book Value

   Penyusutan    yang dibebankan pada                                                       Depreciation expense charged to
   operasional   Entitas adalah sebagai                                                     operations Entity is as follows:
   berikut:

                                               30 Juni 2023          31 Maret 2022



                                                                      12
Page 16
PT CITRA BUANA PRASIDA, TBK                                                                      PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                               For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                                  June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                      (Expressed in Rupiah, unless otherwise stated)

                                                 June 30, 2023         March 31, 2022

   Beban Operasional (Catatan 26)                    359.238.141               359.238.141             Operating Expenses (Note 29)
     Jumlah Beban Penyusutan                         359.238.141               359.238.141             Total Depreciation Expense

   Aset hak guna tanah disusutkan sesuai                                                         Land     use    rights   assets   is
   dengan     jangka    waktu   perjanjian                                                       depreciated according to the term of
   kerjasama pemanfaatan tanah milik PT                                                          the land use agreement owned by
   Kereta    Api    Indonesia   (Persero),                                                       PT Kereta Api Indonesia (Persero),
   berdasarkan Akta No. 59 tanggal 25                                                            based on Deed No. 59 dated April
                                                                                                 25, 2003 and Deed No. 60 dated
   April 2003 dan Akta No. 60 tanggal 20
                                                                                                 May 20, 2014 drawn up before
   Mei 2014 yang dibuat dihadapan Surjadi
                                                                                                 Surjadi Jasin, Bachelor of Law,
   Jasin, Sarjana Hukum, Notaris di Kota
                                                                                                 Notary in Bandung City which has
   Bandung      yang   telah   mengalami                                                         been amended based on Addendum
   perubahan berdasarkan Addendum I                                                              I dated April 6, 2006, Addendum II
   tanggal 6 April 2006, Addendum II                                                             dated May 5, 2014, and Addendum
   tanggal 5 Mei 2014, serta Addendum III                                                        III dated March 27, 2015 with the
   tanggal 27 Maret 2015 dengan                                                                  following conditions:
   ketentuan sebagai berikut:

   Lokasi             :                    Emplasemen Stasiun Bandung Gudang - Bandung/                           :           Location
                                          Bandung Station Emplacement Warehouse - Bandung
   Luas Tanah         :                                       135.000 m2                                          :          Land Area
   Jangka Waktu       :          Lahan yang telah selesai dibangun yaitu sampai dengan 24 April 2038/             :        Time Period
                                The land management that has been completedis is until April 24, 2038
                               Lahan yang sedang atau belum selesai yaitu sampai dengan 24 April 2041/
                          The land management that is being or has not been completed is until April 24, 2041



10. ASET TIDAK BERWUJUD                                                                      10. INTANGIBLE ASSETS

                                                                30 Juni 2023
                                                               June 30, 2023
                            Saldo Awal/
                             Beginning           Penambahan/            Pengurangan/             Saldo Akhir/
                              Balance              Additions               Disposal            Ending Balance

   Nilai Perolehan                                                                                                             At Cost
   Perangkat Lunak                         -          30.000.000                         -           30.000.000                  Land
      Jumlah Nilai
         Perolehan                        -           30.000.000                        -            30.000.000         Total At Cost

   Akumulasi                                                                                                             Accumulated
      Amortisasi                                                                                                      Amortizations
   Perangkat Lunak                        -            2.187.500                         -             2.187.500                 Land
      Jumlah Akumulasi                                                                                           Total Accumulated
        Amortisasi                        -            2.187.500                        -              2.187.500    Amortizations

      Nilai Buku Bersih                    -                                                         27.812.500       Net Book Value

                                                  30 Juni 2023         31 Maret 2022
                                                 June 30, 2023         March 31, 2022

   Beban Operasional (Catatan 29)                      2.187.500                         -             Operating Expenses (Note 29)



                                                                         13
Page 17
PT CITRA BUANA PRASIDA, TBK                                                                 PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                          For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                             June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                 (Expressed in Rupiah, unless otherwise stated)

      Jumlah Beban Penyusutan                         2.187.500                     -              Total Depreciation Expense

11. ASET TIDAK LANCAR LAINNYA                                                           11. OTHER NON CURRENT ASSETS

                                                30 Juni 2023      31 Desember 2022
                                               June 30, 2023      December 31, 2022

   Pihak Ketiga                                                                                                     Third Parties
   Deposito PT Bank Central Asia, Tbk           2.578.692.062         2.578.692.062       PT Bank Central Asia, Tbk, Tbk Deposit
      Jumlah Pihak Ketiga                       2.578.692.062         2.578.692.062                         Total Third Parties

      Jumlah Aset Tidak Lancar Lainnya          2.578.692.062         2.578.692.062            Total Other Non Current Assets


   Pihak Ketiga                                                                                                      Third Parties

   PT Bank Central Asia, Tbk                                                                       PT Bank Central Asia, Tbk

   Deposito        tersebut         dibatasi                                                The use of this time deposit is
   penggunaannya      karena    merupakan                                                   restricted because it is a condition
   syarat yang harus dipenuhi PT Citra                                                      that must be met by PT Citra Buana
   Buana Prasida, Tbk untuk menjaga                                                         Prasida, Tbk to maintain a balance
                                                                                            of at least 1 installment each month
   saldo minimal 1 kali besarnya angsuran
                                                                                            during the credit period and is
   setiap bulan selama jangka waktu kredit
                                                                                            blocked in the deposit account
   dan diblokir di rekening deposito terkait
                                                                                            related to credit facilities at PT Bank
   fasilitas kredit di PT Bank Central Asia,
                                                                                            Central Asia, Tbk in accordance with
   Tbk sesuai     dengan Akta Perjanjian                                                    the Deed of Credit Agreement No.
   Kredit No. 08 tanggal 2 Juni 2022 yang                                                   08 dated June 2, 2022 drawn up
   dibuat di hadapan Helly Yuniarti Basuki,                                                 before Helly Yuniarti Basuki, S.H.,
   S.H., Notaris di Kota Bandung.                                                           Notary in Bandung City.

   Suku bunga per tahun deposito                                                            The annual interest rate on time
   berjangka per 31 Maret 2023 dan 31                                                       deposits as of March 31, 2023 and
   Desember 2021 adalah sebesar 3,66%                                                       December 31, 2022 is 3,66% and
   dan 1,90% dengan jangka waktu 1                                                          1,90% with a period of 1 month
   bulan diperpanjang otomatis.

12. UTANG USAHA                                                                         12. TRADE PAYABLES

                                                30 Juni 2023      31 Desember 2022
                                               June 30, 2023      December 31, 2022

   Pihak Ketiga                                     387.502.821           882.599.586                               Third Parties
      Jumlah Utang Usaha                            387.502.821           882.599.586                     Total Trade Payables

   Semua utang usaha dalam mata uang                                                        All trade payables are denominated
   Rupiah.                                                                                  in Rupiah currency.

13. PERPAJAKAN                                                                          13. TAXATION
    a. Pajak Dibayar Dimuka                                                                 a. Prepaid Taxes

                                                30 Juni 2023      31 Desember 2022
                                               June 30, 2023      December 31, 2022


      PPh Pasal 4 (2) - Sewa                    1.392.478.288         1.462.717.706              Income Tax Article 4 (2) - Rent
      PPh Pasal 4 (2) - Penjualan                 426.552.083            45.833.333          Income Tax Article 4 (2) - Revenue


                                                                     14
Page 18
PT CITRA BUANA PRASIDA, TBK                                                               PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                             NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                        For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                           June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                               (Expressed in Rupiah, unless otherwise stated)

      PPh Pasal 23                                 10.179.233                     -
        Jumlah Pajak Dibayar Dimuka             1.829.209.604         1.508.551.039                      Total Prepaid Taxes

   b. Utang Pajak                                                                         b. Tax Payables

                                               30 Juni 2023        31 Desember 2022
                                            June 30, 2023         December 31, 2022


      PPh Pasal 21                                   44.558.758          70.901.769                     Income Tax Article 21
      PPh Pasal 23                                    4.459.427          11.474.583                     Income Tax Article 23
      PPh Pasal 4 (2) - Sewa                        392.588.734         605.950.294             Income Tax Article 4 (2) - Rent
      PPh Pasal 4 (2) - Penjualan                   133.718.750         135.677.500         Income Tax Article 4 (2) - Revenue
      PPh Pasal 4 (2) - Konstruksi                   38.472.652           6.230.155     Income Tax Article 4 (2) - Contructions
      PPh Pasal 29                                                      112.646.070                     Income Tax Article 29
      Pajak Pertambahan Nilai                     892.965.149         1.209.097.132                           Value Added Tax
        Jumlah Utang Pajak                      1.506.763.470         2.151.977.503                       Total Tax Payables

14. UTANG LAIN-LAIN                                                                   14. OTHER PAYABLES

                                               30 Juni 2023       31 Desember 2022
                                              June 30, 2023       December 31, 2022


   Uang Jaminan Pelanggan                       4.199.622.500         3.037.755.000                          Customer Deposit
   Utang Asuransi Ruko                             59.032.154            36.540.714             Shophouse Insurance Payables
   Utang BPHTB dan Akta                           985.248.962         1.887.524.426                BPHTB and Notary Payables
   Utang Uang Titipan Pelanggan                   616.591.412           168.405.432                 Customer Deposit Payables
   Utang BPJS                                      24.511.597             7.872.094                              BPJS Payables
      Jumlah Utang Lain-lain                    5.885.006.625         5.138.097.666                     Total Other Payables

   Uang jaminan pelanggan merupakan                                                       The customer security deposit is the
   sejumlah uang pelanggan sewa yang                                                      amount of the rental customer's
   akan dikembalikan saat masa sewa                                                       money which will be returned when
   selesai.                                                                               the rental period is over.

   Utang asuransi ruko merupakan titipan                                                  Shophouse insurance payable is
   para    pelanggan      sewa    untuk                                                   deposited by rental customers to
   mengasuransikan ruko tersebut.                                                         insure the shophouse.

   Utang BPHTB dan Akta merupakan uang                                                    BPHTB      and    Notary     payable
                                                                                          represent     money      for     the
   untuk pengurusan akta jual beli yang
                                                                                          management of the sale and
   timbul dari transaksi penjualan ruko,                                                  purchase deed arising from the sale
   pembayaran atas utang BPHTB dan akta                                                   and purchase transaction, payment
                                                                                          of BPHTB debt and the deed when
   pada saat akta jual beli selesai.                                                      the sale and purchase deed is

   Utang    uang     titipan   pelanggan                                                  Deposits from customers are
   merupakan titipan untuk keperluan ruko                                                 deposits for the needs of shop
   yang disewakan maupun yang sudah                                                       houses that are rented out or those
   terjual.                                                                               that have been sold.

   Utang BPJS merupakan biaya yang                                                        BPJS payable is a fee that has not
   belum dibayarkan atau dibayarkan                                                       been paid or paid in the following
   dibulan berikutnya.                                                                    month.




                                                                     15
Page 19
PT CITRA BUANA PRASIDA, TBK                                                                 PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                               NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                          For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                             June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                 (Expressed in Rupiah, unless otherwise stated)

   Seluruh umur utang lain-lain         pihak                                               All third party other payables are
   ketiga kurang dari 1 (satu) tahun.                                                       less than 1 (one) year.
   Tidak terdapat kewajiban kepada pihak                                                    There are no liabilities to related
   berelasi pada tanggal 31 Maret 2023                                                      parties as of March 31, 2023 and
   dan 31 Desember 2022.                                                                    December 31, 2022.

15. PENDAPATAN DITERIMA DIMUKA                                                          15. UNEARNED REVENUE

                                                 30 Juni 2023     31 Desember 2022
                                                June 30, 2023     December 31, 2022


   Uang Muka Sewa                               12.288.275.052        9.670.760.000                               Rent Advance
   Uang Muka Pengalihan
     Pemanfaatan Ruko                           17.257.583.332        2.783.333.333       Transfer Of Shophouse Usage Advance
     Jumlah Pendapatan Diterima Dimuka          29.545.858.384       12.454.093.333                   Total Unearned Revenue

   Uang muka sewa merupakan uang                                                            Advances     for  rent    represent
   muka sewa yang diterima sebelum                                                          advances for rent received before
   perjanjian sewa selesai.                                                                 the rent agreement is completed.

   Uang muka pengalihan pemanfaatan                                                         Advances for the transfer of the use
   ruko merupakan uang muka yang                                                            of shophouses represent advances
   diterima atas pengalihan pemanfaatan                                                     received for the transfer of the
   ruko.                                                                                    usage of shophouses.

16. BEBAN   YANG        MASIH      HARUS                                                16. ACCRUED EXPENSES
    DIBAYAR

                                                 30 Juni 2023     31 Desember 2022
                                                June 30, 2023     December 31, 2022


   Beban Bunga                                      146.326.682           853.164.917                          Interest Expense
   Jasa Profesional                                  12.600.000                     -                      Professional Services
   Sewa Lahan Parkir                                409.500.000                     -                        Parking Lot Rental
      Jumlah Beban Yang Masih
        Harus Dibayar                               568.426.682           853.164.917                 Total Accrued Expenses

17. UTANG BANK                                                                          17. BANK LOANS

                                                 30 Juni 2023     31 Desember 2022
                                                June 30, 2023     December 31, 2022

   Utang Bank                                                                                                       Bank Loan
   PT Bank Central Asia, Tbk                    23.655.803.742       26.505.638.192                   PT Bank Central Asia, Tbk
      Jumlah Utang Bank                         23.655.803.742       26.505.638.192                         Total Bank Loan

   Dikurangi:                                                                                                             Less:

   Bagian Lancar Utang Bank                                                                         Current Portion of Bank Loan
   PT Bank Central Asia, Tbk                     4.216.897.096        4.198.990.541                    PT Bank Central Asia, Tbk
   PT Allo Bank Indonesia, Tbk                               -                    -                  PT Allo Bank Indonesia, Tbk
   PT Bank Danamon Indonesia, Tbk                            -                    -           PT Bank Danamon Indonesia, Tbk
     Jumlah Bagian Lancar Utang Bank             4.216.897.096        4.198.990.541         Total Current Portion of Bank Loan




                                                                     16
Page 20
PT CITRA BUANA PRASIDA, TBK                                                                       PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                              For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                                 June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                     (Expressed in Rupiah, unless otherwise stated)

      Jumlah Bagian Tidak
        Lancar Utang Bank                          19.438.906.646         22.306.647.651     Total Non Current Portion of Bank Loan

   PT Bank Central Asia, Tbk                                                                             PT Bank Central Asia, Tbk

   Berdasarkan Akta Perjanjian Kredit No.                                                         Based on the Deed of Credit
   08 tanggal 02 Juni 2022 yang dibuat di                                                         Agreement No. 08 dated June 02,
   hadapan Helly Yuniarti Basuki, S.H.,                                                           2022 drawn up before Helly Yuniarti
   Notaris di Kota Bandung dengan                                                                 Basuki, S.H., Notary in Bandung City
   ketentuan sebagai berikut:                                                                     with the following conditions:

   Plafon             :                                      Rp30.465.000.000                                         :          Plafond
   Jenis Pinjaman     :                              Kredit Investasi/ Investment Loan                                :      Credit Type
   Tujuan Kredit      :        Take Over fasilitas kredit investasi debitor dari PT Allo Bank Indonesia, Tbk/         : Purpose of Credit
                            Take Over of debtor's investment credit facility from PT Allo Bank Indonesia, Tbk.
   Jangka Waktu       :             03 Juni 2022 - 02 Juni 2028/ June 03, 2022 - June 02, 2028          :                    Time Period
   Suku Bunga         :                          7,50% per tahun/7,50% per year                         :                   Interest Rate
   Jaminan            : Sebidang tanah diuraikan dalam sertifikat Hak Guna Bangunan Nomor 624/Kelurahan :                      Guarantee

                          Ciroyom, terletak dalam Provisi Jawa Barat, Kota Bandung, Kecamatan Andir,

                          Kelurahan Ciroyom, setempat dikenal sebagai Jl. Kebon Jati (Komplek Paskal Hyper

                          Square), Seluas 1.175 m2/
                          A plot of land described in Building Rights Certificate No. 624/Kelurahan Ciroyom,
                          located in the Province of West Java, Bandung City, Kecamatan Andir, Kelurahan
                          Ciroyom, locally known as Jl. Kebon Jati (Paskal Hyper Square Complex), with an area
                          of 1,175 m2.
                          A plot of land described in Title deed No. 1756/Kelurahan Ledeng, located in the

18. LIABILITAS SEWA                                                                          18. LEASE LIABILITIES

                                                    30 Juni 2023      31 Desember 2022
                                                   June 30, 2023      December 31, 2022
   Liabilitas Sewa                                                                                                    Lease Liabilites
   PT BCA Finance                                     479.245.108            621.393.734                              PT BCA Finance
   PT Kereta Api Indonesia (Persero)                8.129.260.124         11.849.512.747            PT Kereta Api Indonesia (Persero)
      Jumlah Liabilitas Sewa                        8.608.505.232         12.470.906.481                      Total Lease Liabilities

   Dikurangi:                                                                                                                      Less:

   Bagian Lancar Liabilitas Sewa                                                                    Current Portion of Lease Liabilities
   PT BCA Finance                                     297.376.812            288.613.420                            PT BCA Finance
   PT Kereta Api Indonesia (Persero)                4.122.039.907          3.720.252.623         PT Kereta Api Indonesia (Persero)
     Jumlah Bagian Lancar Liabilitas Sewa           4.419.416.719          4.008.866.043 Total Current Portion of Lease Liabilities

      Jumlah Bagian Tidak                                                                                       Total Non Current Portion
        Lancar Liabilitas Sewa                        4.189.088.513        8.462.040.438                             of Lease Liabilities

   PT BCA Finance                                                                                                      PT BCA Finance

   Entitas      memperoleh         fasilitas                                                      The entity obtains a multipurpose
   pembiayaan multiguna dengan cara                                                               financing facility by way of purchase
   pembelian dengan pembayaran secara                                                             with payment in installments from
   angsuran dari PT BCA Finance dengan                                                            PT BCA Finance with the following
   syarat dan ketentuan sebagai berikut:                                                          terms and conditions:



                                                                          17
Page 21
PT CITRA BUANA PRASIDA, TBK                                                                      PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                            For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                               June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                   (Expressed in Rupiah, unless otherwise stated)

   Nomor Kontrak                          :              9892021908-PK-006                :                         Contract Number
   Jumlah Pembiayaan                      :                Rp437.780.000                  :                        Financing Amount
   Jangka Waktu                           :              36 Bulan/36 Month                :                              Time Period
   Suku bunga                             :                     6%                        :                             Interest Rate
   Outstanding                            :                Rp310.696.867                  :                              Outstanding

   Nomor Kontrak                          :              9892021908-PK-007                :                         Contract Number
   Jumlah Pembiayaan                      :                Rp437.780.000                  :                        Financing Amount
   Jangka Waktu                           :              36 Bulan/36 Month                :                              Time Period
   Suku bunga                             :                     6%                        :                             Interest Rate
   Outstanding                            :                Rp310.696.867                  :                              Outstanding

   PT Kereta Api Indonesia (Persero)                                                           PT Kereta Api Indonesia (Persero)

   Entitas     melakukan       kerjasama                                                         The Entities undertake land use
   pemanfaatan tanah milik PT Kereta Api                                                         cooperation owned by PT Kereta Api
   Indonesia (Persero), berdasarkan Akta                                                         Indonesia (Persero), based on Deed
   No. 59 tanggal 25 April 2003 dan Akta                                                         No. 59 dated April 25, 2003 and
   No. 60 tanggal 20 Mei 2014 yang dibuat
                                                                                                 Deed No. 60 dated May 20, 2014
                                                                                                 drawn up before Surjadi Jasin,
   dihadapan   Surjadi Jasin, Sarjana
                                                                                                 Bachelor of Law, Notary in Bandung
   Hukum, Notaris di Kota Bandung yang
                                                                                                 City which has been amended based
   telah      mengalami        perubahan                                                         on Addendum I dated April 6, 2006,
   berdasarkan Addendum I tanggal 6 April                                                        Addendum II dated May 5, 2014,
   2006, Addendum II tanggal 5 Mei 2014,                                                         and Addendum III dated March 27,
   serta Addendum III tanggal 27 Maret                                                           2015 with the following conditions:
   2015 dengan ketentuan sebagai berikut:
   Lokasi                                 : Emplasemen Stasiun Bandung Gudang - :                                            Location
                                            Bandung/Bandung Station Emplacement
                                              Warehouse - Bandung
                                                                    2
   Luas Tanah                             :              135.000 m                   :                                    Land Area
   Jangka Waktu Pembayaran                : Sampai dengan 25 April 2025/ Until April :                       Time Period of Payment
                                              25, 2025

19. LIABILITAS IMBALAN KERJA                                                                  19. EMPLOYEE BENEFITS
                                                                                                 LIABILITIES

                                                 30 Juni 2023       31 Desember 2022
                                                June 30, 2023       December 31, 2022

   Saldo Awal                                    1.365.541.560          1.363.684.457                                Beginning Balance
   Penyisihan Liabilitas Imbalan Pasca                                                               Provision of Employees Benefits
      Kerja Tahun Berjalan                                      -           404.365.848                    Liabilities For The Years
   Pengukuran Kembali Kerugian                                                                          Remeasurement on Actuarial
      (Keuntungan) Aktuaria Melalui                                                                     Loss (Gain) Through Other
      Pendapatan Komprehensif Lainnya                         -         (402.508.745)                      Comprehensive Income
   Saldo Akhir                                   1.365.541.560          1.365.541.560                                   Ending Balance




                                                                       18
Page 22
PT CITRA BUANA PRASIDA, TBK                                                               PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                      For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                          June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                              (Expressed in Rupiah, unless otherwise stated)

20. MODAL SAHAM                                                                        20. CAPITAL STOCK

    Rincian pemegang saham Entitas                                                         The details of the Entity's
    dan persentase kepemilikannya                                                          shareholders and its percentage of
    untuk periode yang berakhir pada                                                       ownership for the period ended
    tanggal 31 Maret 2023 adalah                                                           March 31, 2023 is as follows:
    sebagai berikut:

                                                    Persentase Pemilikan      Jumlah Modal
                               Jumlah Saham/           /Percentage            Disetor / Total
                             Number of Shares          of Ownership          Paid - Up Capital

    Nama Pemegang Saham                                                                                 Name of Stockholders
    PT Sandhi Parama Nusa          992.031.000             73,15%              99.203.100.000         PT Sandhi Parama Nusa
    Nn. Gaery Djohari               92.969.000             6,85%                9.296.900.000               Ms. Gaery Djohari
    Masyarakat                     271.250.000             20,00%              27.125.000.000                            Public
       Jumlah Modal Saham        1.356.250.000            100,00%             135.625.000.000           Total Capital Stock

    TAMBAHAN MODAL DISETOR
                                           30 Juni 2023        31 Desember 2022
                                          June 30, 2023        December 31, 2022
    Penawaran Umum                                                                                    Initial Public Offering
    Perdana Saham                                                                                                  of Shares
    pada 06 Januari 2023                   13.562.500.000                        -                    on January 06, 2023
    Biaya Emisi                            (2.877.523.704)                       -                             Emission Fee
       Jumlah Tambahan Modal Disetor       10.684.976.296


    Susunan Pemegang Saham Entitas                                                         The composition of the Entity's
    untuk tahun yang berakhir pada                                                         Shareholders for the years ended
    tanggal 31 Desember 2022 adalah                                                        December 31, 2022 is as follows:
    sebagai berikut:

                                                    Persentase Pemilikan      Jumlah Modal
                               Jumlah Saham/           /Percentage of         Disetor / Total
                             Number of Shares            Ownership           Paid - Up Capital

    Nama Pemegang Saham                                                                                 Name of Stockholders
    PT Sandhi Parama Nusa          992.031.000             91,43%              99.203.100.000         PT Sandhi Parama Nusa
    Nn. Gaery Djohari               92.969.000             8,57%                9.296.900.000               Ms. Gaery Djohari
       Jumlah Modal Saham        1.085.000.000            100,00%             108.500.000.000           Total Capital Stock

21. SALDO LABA                                                                         21. RETAINED EARNINGS

                                           30 Juni 2023        31 Desember 2022
                                          June 30, 2023        December 31, 2022

    Ditentukan Penggunaannya                                                                                     Appropriated
    Saldo Laba Ditahan                     21.700.000.000           21.700.000.000               Retained Earnings Prior Years


                                                              19
Page 23
PT CITRA BUANA PRASIDA, TBK                                                            PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                          NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                    For The Six Month Periods Ended
30 Juni 2023 (Tidak Diaudit) Dan 31 Desember 2022                        June 31, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                            (Expressed in Rupiah, unless otherwise stated)

       Jumlah Ditentukan
          Penggunaannya                    21.700.000.000         21.700.000.000                     Total Appropriated

    Tidak Ditentukan Penggunaannya                                                                           Unappropriated
    Saldo Laba Ditahan                     17.842.807.342          98.531.289.423             Retained Earnings Prior Years
    Kapitalisasi Saldo Laba                                      (73.500.000.000)         Capitalizing the Retained Earnings
    Dividen                                                       (6.000.000.000)                                   Dividend
    Pencadangan Saldo Laba                                                                                 Appropriation For
       Sebagai Cadangan Umum                                     (21.700.000.000)                        General Reserve
    Laba Tahun Berjalan                     3.250.387.152          20.511.517.919                  Net Income Current Years
       Jumlah Tidak Ditentukan
           Penggunaannya                   21.093.194.494         17.842.807.342                   Total Unappropriated

       Jumlah Saldo Laba                   42.793.194.494         39.542.807.342                Total Retained Earnings




                                                            20
Page 24
PT CITRA BUANA PRASIDA, TBK                                                                    PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                            For The Six Month Periods Ended
30 Juni 2023 Dan 2022 (Tidak Diaudit)                                                         June 30, 2023 And 2022 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                    (Expressed in Rupiah, unless otherwise stated)

22. PENDAPATAN                                                                             22. REVENUE

                                                 30 Juni 2023             30 Juni 2022
                                                June 30, 2023            June 30, 2022

    Pihak Ketiga                                                                                                     Third Parties
    Pendapatan Sewa dan Service Charge          16.726.742.841            19.262.541.781         Rent and Service Charge Revenue
       Jumlah Pendapatan                        16.726.742.841            19.262.541.781                        Total Revenue

23. BEBAN POKOK PENJUALAN                                                                  23. COST OF GOODS SOLD

                                                 30 Juni 2023             30 Juni 2022
                                                June 30, 2023            June 30, 2022

    Beban Pokok Sewa                                3.078.354.299          3.999.932.456               Cost of Goods Sold for Rent
      Jumlah Beban Pokok Penjualan                  3.078.354.299          3.999.932.456               Total Cost of Goods Sold

24. BEBAN PENJUALAN                                                                        24. SALES EXPENSES

                                                 30 Juni 2023             30 Juni 2022
                                                June 30, 2023            June 30, 2022

    Beban Komisi                                      331.335.558           686.271.022                       Commission Expense
    Beban Promosi                                      90.849.300            90.440.620                         Promotion Expense
      Jumlah Beban Penjualan                          422.184.858           776.711.642                    Total Sales Expenses

25. BEBAN UMUM DAN ADMINITRASI                                                             25. GENERAL              AND
                                                                                               ADMINISTRATION EXPENSES

                                                 30 Juni 2023             30 Juni 2022
                                                June 30, 2023            June 30, 2022

    Beban Gaji                                      3.291.211.587          2.325.562.961                           Salaries Expense
    Beban Imbalan Kerja                                         -           580.625.159                   Employee Benefit Expense
    Beban Listrik, Telepon, PDAM,                                                                 Electrical, Telephone, PDAM, and
      dan Air Bawah Tanah                           1.188.133.101           777.963.876            Underground Water Expense
    Beban BPJS                                        106.895.482            48.417.677                               BPJS Expense
      Jumlah Beban Umum                                                                                        Total General and
         dan Administrasi                           4.586.240.170          3.732.569.673            Administration Expenses

26. BEBAN OPERASIONAL                                                                      26. OPERATING EXPENSES

                                                 30 Juni 2023             30 Juni 2022
                                                June 30, 2023            June 30, 2022

    Beban Rupa-Rupa Kantor                            135.921.124           300.239.587                     Miscellaneous Expense
    Beban Pos dan Materai                               5.522.000             4.986.900                   Postage and Stamp Duty
    Beban Transportasi                                 60.360.702            20.797.700                    Transportation Expense
    Beban Surat dan Perizinan                          35.462.900            33.417.760             Letter and Permission Expense



                                                                    21
Page 25
PT CITRA BUANA PRASIDA, TBK                                                                    PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                            For The Six Month Periods Ended
30 Juni 2023 Dan 2022 (Tidak Diaudit)                                                         June 30, 2023 And 2022 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                    (Expressed in Rupiah, unless otherwise stated)

    Beban Alat Tulis Kantor                           16.723.457             17.596.679                 Office Stationery Expense
    Beban Denda                                        3.335.485               1.046.389                            Fines Expense
    Beban Iuran dan Sumbangan                         56.470.250             16.397.100       Contribution and Donation Expense
    Beban Konsultan                                  498.418.053             39.143.970                       Consultant Expense
    Beban Pemeliharaan                               858.099.630            271.551.823                     Maintenance Expense
    Beban Sewa                                       791.886.639            657.412.500                              Rent Expense
    Beban Sewa Photocopy                               3.113.180               3.791.825                 Photocopy Rent Expense
    Beban Kebersihan                                  79.110.147            118.582.220                       Cleanliness Expense
    Beban Asuransi                                    44.225.526              50.369.621                       Insurance Expense
    Beban Lain-Lain                                        4.154               6.452.496                            Other Expense
    Beban Outsourcing                                808.776.641            575.123.965                      Outsourcing Expense
    Beban Penyusutan Aset Tetap                      396.684.086            314.758.850        Fixed Assets Depreciation Expense
    Beban Penyusutan Aset Hak Guna                   359.238.141            359.238.141 Right of Use Assets Depreciation Expense
    Beban Amortisasi                                   2.187.500                       -                     Amortization Expense
    Beban Marketing                                            -            532.389.484                        Marketing Expense
    Beban CSR                                         20.500.000             60.246.050                              CSR Expense
    Beban Cadangan Kerugian Penurunan                                                             Allowance for Impairment Losses
      Nilai Piutang Usaha                                       -            24.205.258                on Receivables Expense
      Jumlah Beban Operasional                      4.176.039.615          3.407.748.318              Total Operating Expenses



27. PENDAPATAN    DAN              BEBAN                                                     27. OTHER OPERATING INCOME
    OPERASIONAL LAINNYA                                                                         AND EXPENSE

                                                 30 Juni 2023             30 Juni 2022
                                                June 30, 2023            June 30, 2022

    Pendapatan Operasional Lainnya                                                                         Other Operating Income
    Pendapatan Lain-lain                             217.774.376            107.673.326                             Other Income
      Jumlah Pendapatan Operasional
         Lainnya                                     217.774.376            107.673.326           Total Other Operating Income

    Beban Operasional Lainnya                                                                             Other Operating Expense
    Beban Lain-lain                                             -                        -                         Other Expense
      Jumlah Beban Operasional
         Lainnya                                                -                        -       Total Other Operating Expense

       Jumlah Pendapatan dan Beban                                                                Total Other Operating Income
          Operasional Lainnya                        217.774.376            107.673.326                        and Expense

28. PENDAPATAN DAN BEBAN KEUANGAN                                                            28. FINANCE INCOME AND EXPENSE

                                                 30 Juni 2023             30 Juni 2022
                                                June 30, 2023            June 30, 2022

    Pendapatan Keuangan                                                                                            Finance Income
    Pendapatan Jasa Giro                                4.966.939            15.284.297                          Provision Income
    Pendapatan Bunga Deposito                       1.569.006.119           230.898.282                    Deposit Interest Income


                                                                    22
Page 26
PT CITRA BUANA PRASIDA, TBK                                                                    PT CITRA BUANA PRASIDA, TBK

CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir                                                            For The Six Month Periods Ended
30 Juni 2023 Dan 2022 (Tidak Diaudit)                                                         June 30, 2023 And 2022 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)                                    (Expressed in Rupiah, unless otherwise stated)

    Pendapatan Keuangan Lainnya                           374.400                     -                     Other Finance Income
      Jumlah Pendapatan Keuangan                    1.574.347.458           246.182.579                   Total Finance Income

    Beban Keuangan                                                                                                Finance Expense
    Beban Bunga Pinjaman Bank                       1.542.962.446          2.294.569.589                   Interest Bank Expense
    Beban Administrasi Bank                            10.604.498             16.014.075              Administration Bank Expense
    Beban Pajak Jasa Giro                                 909.256              2.999.479                    Provision Tax Expense
    Beban Pajak Bunga Deposito                        313.520.975             46.054.838                     Interest Tax Expense
      Jumlah Beban Keuangan                         1.867.997.175          2.359.637.981                Total Finance Expense

       Jumlah Pendapatan dan
          Beban Keuangan                            (293.649.717)        (2.113.455.402)     Total Finance Income and Expense



29. BEBAN PAJAK PENGHASILAN                                                                29. INCOME TAX EXPENSE

                                                 30 Juni 2023             30 Juni 2022
                                                June 30, 2023            June 30, 2022

    PPh Pasal 4 (2) - Sewa                          1.137.661.406          1.578.851.090            Income Tax Article 4 (2) - Rent
    PPh Pasal 4 (2) - Penjualan                                 -             50.000.000        Income Tax Article 4 (2) - Revenue
    Beban Pajak Kini                                            -            314.610.855                      Current Tax Expense
      Jumlah Beban Pajak Penghasilan                1.137.661.406          1.943.461.945             Total Income Tax Expense

30. LABA BERSIH PER SAHAM                                                                  30. NET INCOME PER SHARE

                                                 30 Juni 2023             30 Juni 2022
                                                June 30, 2023            June 30, 2022

    Laba Bersih Tahun Berjalan                      3.250.387.152          3.396.335.671               Net Income For The Years
    Jumlah Saham Yang Beredar                       1.356.250.000            717.500.000            Number of Shares Outstanding
      Laba Bersih Per Saham                                  2,40                      5                Net Income Per Share




                                                                    23

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