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Financial statement Text extracted PPRE

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Page 1
Nomor Surat                        1580/EXT/DIR/PPRE/VII/2023
Nama Emiten                        PT PP Presisi Tbk.
Kode Emiten                        PPRE
Perihal                            Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 6 Bulan yang berakhir pada 30/06/2023 dengan ikhtisar sebagai berikut :



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 No      Nama          Kegiatan         Lokasi        Tahun           Status         Jumlah Aset         Satuan      Mata     Persentase
                        Usaha                        Komersil        Operasi                                         Uang        (%)
 1    PT Lancarjaya      Jasa           Jakarta        1997         Beroperasi    2.401.133.242.576      PENUH       IDR         51.0
      Mandiri Abadi   Konstruksi




  Dokumen ini merupakan dokumen resmi PT PP Presisi Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT PP

                              Presisi Tbk. bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information

Informasi umum                                                                    General information
                                                 30 June 2023
Nama entitas                         PT PP Presisi Tbk.                                             Entity name
Penjelasan perubahan nama dari akhir                                      Explanation of change in name from
periode laporan sebelumnya                                                  the end of the preceding reporting
                                                                                                          period
Kode entitas                           PPRE                                                          Entity code
Nomor identifikasi entitas             AA789                                       Entity identification number
Industri utama entitas                 Infrastruktur / Infrastructure                       Entity main industry
Standar akutansi yang dipilih          PSAK                                    Selected accounting standards
Sektor                                 J. Infrastructures                                                 Sector
Subsektor                              J2. Heavy Constructions & Civil                                 Subsector
                                       Engineering
Industri                               J21. Heavy Constructions &                                        Industry
                                       Civil Engineering
Subindustri                            J211. Heavy Constructions &                                   Subindustry
                                       Civil Engineering
Informasi pemegang saham                                                   Controlling shareholder information
                                       National Corporation
pengendali
Jenis entitas                          Local Company - Indonesia                                   Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham dan Obligasi / Stock and                   Type of listed securities
                                       Bond
Jenis papan perdagangan tempat                                             Type of board on which the entity is
                                       Utama / Main
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity          of an individual entity or a group of
entitas                                                                                                   entities
Periode penyampaian laporan                                                      Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                            submissions
Tanggal awal periode berjalan          January 01, 2023                                Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                    Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                     Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                   Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                      Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                  Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                       Description of presentation currency
Kurs konversi pada tanggal pelaporan                                        Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                      presentation currency is other than
                                                                                                           rupiah
Pembulatan yang digunakan dalam                                             Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                        statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit              Type of report on financial statements
Jenis opini auditor                                                                   Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                        Matters disclosed in
pendapat untuk penekanan atas suatu                                        emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                               paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                           Result of review engagement
Opini Hal Audit Utama                                                          Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                                 Total Key Audit Matters
Paragraf Hal Audit Utama                                                         Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                           Date of auditor's opinion or result of
laporan review                                                                                     review report
Page 3
Auditor tahun berjalan                                               Current year auditor
Nama partner audit tahun berjalan                   Name of current year audit signing
                                                                                   partner
Lama tahun penugasan partner yang                     Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                 No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                  concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[3210000] Statement of financial position presented using current and
non-current - Infrastructure Industry

Laporan posisi keuangan                                        Statement of financial position
                                     30 June 2023      31 December 2022
Aset                                                                                               Assets
  Aset lancar                                                                          Current assets
     Kas dan setara kas                                                              Cash and cash
                                     77,567,126,226     305,614,888,536
                                                                                        equivalents
     Investasi jangka pendek        109,472,110,056     109,472,110,056     Short-term investments
     Dana yang dibatasi                                                     Current restricted funds
                                                         29,500,000,000
     penggunaannya lancar
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                   2,744,919,883,067   2,529,824,038,675
          ketiga                                                                         parties
          Piutang usaha pihak                                                Trade receivables
                                   1,381,005,742,396   1,361,587,830,731
          berelasi                                                               related parties
     Piutang sewa pembiayaan                                                 Current finance lease
                                      6,709,847,094        6,415,674,097
     lancar                                                                             receivables
     Piutang lainnya                                                            Other receivables
          Piutang lainnya pihak                                          Other receivables third
                                     19,977,350,073       19,977,350,073
          ketiga                                                                         parties
          Piutang lainnya pihak                                               Other receivables
                                      2,646,468,081        4,633,494,351
          berelasi                                                               related parties
     Persediaan lancar                                                        Current inventories
          Persediaan lancar         137,404,558,780      154,034,323,581   Current inventories
     Biaya dibayar dimuka                                                Current prepaid expenses
                                     43,535,524,851       40,534,772,455
     lancar
     Uang muka lancar                59,069,560,089      37,068,233,927          Current advances
     Pajak dibayar dimuka                                                     Current prepaid taxes
                                    381,782,139,494     306,137,773,765
     lancar
     Jumlah aset lancar            4,964,090,310,207   4,904,800,490,247    Total current assets
   Aset tidak lancar                                                            Non-current assets
     Piutang sewa pembiayaan                                            Non-current finance lease
                                      8,627,751,993      12,057,867,062
     tidak lancar                                                                      receivables
     Piutang tidak lancar                                                     Other non-current
     lainnya                                                                          receivables
          Piutang tidak lancar                                              Other non-current
          lainnya pihak berelasi                        110,188,349,350    receivables related
                                                                                        parties
      Investasi pada ventura                                                Investments in joint
      bersama dan entitas                                               ventures and associates
      asosiasi
         Investasi pada entitas                                             Investments in joint
                                    160,263,136,302     162,639,111,302
         ventura bersama                                                               ventures
      Aset tetap                                                               Property, plant, and
                                   1,525,530,415,704   1,712,080,501,126
                                                                                         equipment
       Aset hak guna                444,622,470,363      436,851,208,089        Right of use assets
       Goodwill                     246,863,514,371      246,863,514,371                   Goodwill
       Aset takberwujud selain                                              Intangible assets other
                                      3,841,798,140        2,959,290,698
       goodwill                                                                       than goodwill
       Jumlah aset tidak lancar    2,389,749,086,873   2,683,639,841,998 Total non-current assets
   Jumlah aset                     7,353,839,397,080   7,588,440,332,245                  Total assets
Liabilitas dan ekuitas                                                             Liabilities and equity
   Liabilitas                                                                                Liabilities
       Liabilitas jangka pendek                                                 Current liabilities
Page 5
   Utang usaha                                                               Trade payables
       Utang usaha pihak                                                  Trade payables
                               1,022,731,672,372   1,260,080,415,913
       ketiga                                                                 third parties
       Utang usaha pihak                                                  Trade payables
                                135,959,463,751     200,834,241,388
       berelasi                                                            related parties
   Utang lainnya                                                             Other payables
       Utang lainnya pihak                                                Other payables
                                 19,105,812,089       2,679,972,826
       ketiga                                                                 third parties
       Utang lainnya pihak                                                Other payables
                                 84,558,466,154     135,998,324,815
       berelasi                                                            related parties
   Uang muka                                                              Current advances
   pelanggan jangka                                                         from customers
   pendek
       Uang muka                                                        Current advances
       pelanggan jangka                                                   from customers
                                 86,853,437,996      89,553,605,469
       pendek pihak                                                           third parties
       ketiga
       Uang muka                                                        Current advances
       pelanggan jangka                                                   from customers
                                  1,571,291,366      69,071,291,366
       pendek pihak                                                         related parties
       berelasi
   Utang pajak                  354,684,105,959     265,247,942,108           Taxes payable
   Liabilitas jangka                                                   Current maturities of
   panjang yang jatuh                                                   long-term liabilities
   tempo dalam satu
   tahun
       Liabilitas jangka                                               Current maturities
       panjang yang jatuh                                                  of bank loans
       tempo dalam satu         201,322,541,888     282,051,788,379
       tahun atas utang
       bank
       Liabilitas jangka                                               Current maturities
       panjang yang jatuh                                               of secured loans
       tempo dalam satu
                               1,372,509,412,059   1,286,621,149,601
       tahun atas
       pinjaman
       beragunan
       Liabilitas jangka                                               Current maturities
       panjang yang jatuh                                               of finance lease
       tempo dalam satu         143,639,226,537     150,802,277,038             liabilities
       tahun atas liabilitas
       sewa pembiayaan
   Liabilitas                                                                  Other current
   non-keuangan jangka           52,449,999,996      52,449,999,996    non-financial liabilities
   pendek lainnya
   Jumlah liabilitas                                                          Total current
                               3,475,385,430,167   3,795,391,008,899
   jangka pendek                                                                  liabilities
Liabilitas jangka                                                        Non-current liabilities
panjang
   Utang pihak berelasi                                                  Non-current due to
                                 79,373,741,623      74,360,073,745
   jangka panjang                                                            related parties
   Liabilitas jangka                                                   Long-term liabilities
   panjang setelah                                                           net of current
   dikurangi bagian                                                              maturities
   yang jatuh tempo
   dalam satu tahun
       Liabilitas jangka                                                  Long-term bank
       panjang atas utang       163,893,428,594     114,051,700,688                loans
       bank
       Liabilitas jangka                                               Long-term finance
       panjang atas                                                       lease liabilities
Page 6
         liabilitas sewa       217,701,556,551      237,630,526,322
         pembiayaan
         Liabilitas jangka                                               Long-term bonds
         panjang atas utang    202,087,516,000      201,924,818,000              payable
         obligasi
      Kewajiban imbalan                                                             Long-term
      pasca kerja jangka        14,755,488,637       14,755,488,637          post-employment
      panjang                                                               benefit obligations
      Jumlah liabilitas                                                    Total non-current
                               677,811,731,405      642,722,607,392
      jangka panjang                                                                 liabilities
  Jumlah liabilitas           4,153,197,161,572    4,438,113,616,291              Total liabilities
Ekuitas                                                                                         Equity
  Ekuitas yang                                                             Equity attributable to
  diatribusikan kepada                                                  equity owners of parent
  pemilik entitas induk                                                                       entity
      Saham biasa             1,022,427,100,000    1,022,427,100,000          Common stocks
      Tambahan modal                                                         Additional paid-in
                               749,560,161,538      749,560,161,538
      disetor                                                                            capital
      Saham treasuri          ( 18,629,958,023 )   ( 18,629,958,023 )         Treasury stocks
      Cadangan revaluasi         40,072,394,143       40,072,394,143     Revaluation reserves
      Cadangan pengukuran                                                           Reserve of
      kembali program              485,133,111          485,133,111       remeasurements of
      imbalan pasti                                                      defined benefit plans
      Saldo laba                                                          Retained earnings
      (akumulasi kerugian)                                                             (deficit)
         Saldo laba yang                                                      Appropriated
         telah ditentukan      105,440,476,754       92,146,775,549      retained earnings
         penggunaannya
         Saldo laba yang                                                   Unappropriated
         belum ditentukan      478,825,791,276      457,482,076,731      retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                     Total equity
      diatribusikan kepada                                           attributable to equity
                              2,378,181,098,799    2,343,543,683,049
      pemilik entitas induk                                               owners of parent
                                                                                      entity
   Kepentingan                                                        Non-controlling interests
                               822,461,136,709       806,783,032,905
   non-pengendali
   Jumlah ekuitas             3,200,642,235,508    3,150,326,715,954                  Total equity
Jumlah liabilitas dan                                                    Total liabilities and equity
                              7,353,839,397,080    7,588,440,332,245
ekuitas
Page 7
[3311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - Infrastructure Industry

Laporan laba rugi dan penghasilan                            Statement of profit or loss and other
komprehensif lain                                                        comprehensive income
                                        30 June 2023           30 June 2022
Penjualan dan pendapatan                                                                        Sales and revenue
                                     1,681,383,923,371       1,731,067,853,714
usaha
Beban pokok penjualan dan           ( 1,408,071,849,943 ( 1,464,151,541,154             Cost of sales and revenue
pendapatan                                             )                   )
Jumlah laba bruto                        273,312,073,428     266,916,312,560                   Total gross profit
Beban umum dan administrasi                                                            General and administrative
                                      ( 43,902,657,640 )     ( 39,282,311,514 )
                                                                                                          expenses
Pendapatan keuangan                         773,022,991          1,041,967,169                     Finance income
Beban bunga dan keuangan             ( 118,023,012,635 )     ( 96,627,236,526 )         Interest and finance costs
Bagian atas laba (rugi) entitas                                                       Share of profit (loss) of joint
ventura bersama yang dicatat                                   19,123,505,187        ventures accounted for using
menggunakan metode ekuitas                                                                           equity method
Pendapatan lainnya                        35,558,777,420         22,106,456,133                       Other income
Beban lainnya                         ( 25,603,560,276 )     ( 27,525,509,421 )                    Other expenses
Keuntungan (kerugian) lainnya           ( 2,893,316,641 )      ( 1,729,625,657 )              Other gains (losses)
Jumlah laba (rugi) sebelum                                                          Total profit (loss) before tax
                                       119,221,326,647        144,023,557,931
pajak penghasilan
Pendapatan (beban) pajak              ( 52,723,814,877 )     ( 54,140,624,044 )            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                           Total profit (loss) from
                                        66,497,511,770         89,882,933,887
yang dilanjutkan                                                                          continuing operations
Jumlah laba (rugi)                      66,497,511,770         89,882,933,887                  Total profit (loss)
Jumlah laba rugi komprehensif           66,497,511,770         89,882,933,887      Total comprehensive income
Laba (rugi) yang dapat                                                               Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                            Profit (loss) attributable to
                                        34,637,415,750         46,255,480,273
   diatribusikan ke entitas induk                                                                   parent entity
   Laba (rugi) yang dapat                                                            Profit (loss) attributable to
   diatribusikan ke kepentingan         31,860,096,020         43,627,453,614         non-controlling interests
   non-pengendali
Laba rugi komprehensif yang                                                               Comprehensive income
dapat diatribusikan                                                                                 attributable to
   Laba rugi komprehensif yang                                                          Comprehensive income
   dapat diatribusikan ke entitas       34,637,415,750         46,255,480,273       attributable to parent entity
   induk
   Laba rugi komprehensif yang                                                      Comprehensive income
   dapat diatribusikan ke               31,860,096,020         43,627,453,614 attributable to non-controlling
   kepentingan non-pengendali                                                                       interests
Laba (rugi) per saham                                                               Earnings (loss) per share
   Laba per saham dasar                                                          Basic earnings per share
   diatribusikan kepada                                                               attributable to equity
   pemilik entitas induk                                                      owners of the parent entity
       Laba (rugi) per saham                                                   Basic earnings (loss) per
       dasar dari operasi yang                         3.4                4.5      share from continuing
       dilanjutkan                                                                             operations
Page 8
[3410000] Statement of changes in equity - Infrastructure Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                 Statement of changes in equity
                                                                                                                                              Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                                                                                                      Kepentingan
                                                  Saham biasa        Tambahan modal disetor        Saham treasuri      Cadangan revaluasi        kembali program            ditentukan               ditentukan          diatribusikan kepada                                    Ekuitas
                                                                                                                                                                                                                                                     non-pengendali
                                                                                                                                                   imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                                                                     Reserve of
                                                                                                                                                                       Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks       Additional paid-in capital    Treasury stocks     Revaluation reserves     remeasurements of                                                                                 Non-controlling interests       Equity
                                                                                                                                                                            earnings                 earnings               parent entity
                                                                                                                                               defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                                                                                                          Equity position
  Saldo awal periode sebelum penyajian kembali   1,022,427,100,000        749,560,161,538         ( 18,629,958,023 )       40,072,394,143             485,133,111           92,146,775,549         457,482,076,731         2,343,543,683,049           806,783,032,905        3,150,326,715,954    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                   1,022,427,100,000        749,560,161,538         ( 18,629,958,023 )       40,072,394,143             485,133,111           92,146,775,549         457,482,076,731         2,343,543,683,049           806,783,032,905        3,150,326,715,954          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                       34,637,415,750            34,637,415,750            31,860,096,020           66,497,511,770                                           Profit (loss)
  Pembentukan cadangan umum                                                                                                                                                 13,293,701,205       ( 13,293,701,205 )                                                                                                   Allocation for general reserves
  Perubahan kepentingan non-pengendali atas                                                                                                                                                                                                                                                              Changes in non-controlling interests due to
                                                                                                                                                                                                                                                     ( 16,181,992,216 )       ( 16,181,992,216 )
  pelepasan entitas anak                                                                                                                                                                                                                                                                                                      disposal of subsidiaries
  Posisi ekuitas, akhir periode                  1,022,427,100,000        749,560,161,538         ( 18,629,958,023 )       40,072,394,143             485,133,111         105,440,476,754          478,825,791,276         2,378,181,098,799           822,461,136,709        3,200,642,235,508                 Equity position, end of the period
Page 9
[3410000] Statement of changes in equity - Infrastructure Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                 Statement of changes in equity
                                                                                                                                              Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                                                                                                      Kepentingan
                                                  Saham biasa        Tambahan modal disetor        Saham treasuri      Cadangan revaluasi        kembali program            ditentukan               ditentukan          diatribusikan kepada                                    Ekuitas
                                                                                                                                                                                                                                                     non-pengendali
                                                                                                                                                   imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                                                                     Reserve of
                                                                                                                                                                       Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks       Additional paid-in capital    Treasury stocks     Revaluation reserves     remeasurements of                                                                                 Non-controlling interests       Equity
                                                                                                                                                                            earnings                 earnings               parent entity
                                                                                                                                               defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                                                                                                           Equity position
  Saldo awal periode sebelum penyajian kembali   1,022,427,100,000        749,560,161,538         ( 18,629,958,023 )       35,808,198,081          ( 554,845,082 )          81,169,294,714         375,400,819,326         2,245,180,770,554           734,102,610,362        2,979,283,380,916 Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                   1,022,427,100,000        749,560,161,538         ( 18,629,958,023 )       35,808,198,081          ( 554,845,082 )          81,169,294,714         375,400,819,326         2,245,180,770,554           734,102,610,362        2,979,283,380,916          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                        46,255,480,273           46,255,480,273            43,627,453,614            89,882,933,887                                           Profit (loss)
  Pembentukan cadangan umum                                                                                                                                                 10,977,480,835       ( 10,977,480,835 )                                                                                                   Allocation for general reserves
  Distribusi dividen kas                                                                                                                                                                           ( 7,692,916,304 )         ( 7,692,916,304 )                                  ( 7,692,916,304 )                     Distributions of cash dividends
  Perubahan kepentingan non-pengendali atas                                                                                                                                                                                                                                                       Changes in non-controlling interests due to disposal
                                                                                                                                                                                                                                                     ( 10,482,603,344 )       ( 10,482,603,344 )
  pelepasan entitas anak                                                                                                                                                                                                                                                                                                                of subsidiaries
  Posisi ekuitas, akhir periode                  1,022,427,100,000        749,560,161,538         ( 18,629,958,023 )       35,808,198,081          ( 554,845,082 )          92,146,775,549         402,985,902,460         2,283,743,334,523           767,247,460,632        3,050,990,795,155                 Equity position, end of the period
Page 10
[3510000] Statement of cash flows, direct method - Infrastructure Industry

Laporan arus kas                                                            Statement of cash flows
                                      30 June 2023           30 June 2022
Arus kas dari aktivitas operasi                                                  Cash flows from operating
                                                                                                   activities
   Penerimaan kas dari                                                                Cash receipts from
   aktivitas operasi                                                                  operating activities
       Penerimaan dari                                                         Receipts from customers
                                  1,596,860,430,552    1,378,636,619,315
       pelanggan
   Pembayaran kas dari                                                              Cash payments from
   aktivitas operasi                                                                  operating activities
       Pembayaran kepada                                                     Payments to suppliers for
                               ( 1,492,426,273,022 ( 1,159,522,735,320
       pemasok atas barang dan                                                     goods and services
                                                    )                     )
       jasa
       Pembayaran gaji dan                                                  Payments for salaries and
                                 ( 210,831,710,870 ) ( 161,587,985,807 )
       tunjangan                                                                            allowances
   Kas diperoleh dari                                                        Cash generated from (used
                                 ( 106,397,553,340 )        57,525,898,188
   (digunakan untuk) operasi                                                               in) operations
   Pembayaran bunga dari                                                     Interests paid from operating
                                 ( 118,023,012,634 )    ( 96,627,236,525 )
   aktivitas operasi                                                                              activities
   Penerimaan pengembalian                                                  Income taxes refunded (paid)
   (pembayaran) pajak                                                             from operating activities
                                   ( 30,652,573,120 )       61,902,997,333
   penghasilan dari aktivitas
   operasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                 ( 255,073,139,094 )        22,801,658,996
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                            activities
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                      24,966,523,023         4,274,468,951
   aset tetap                                                                     property and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                   ( 21,863,790,120 ) ( 100,641,917,602 )
   aset tetap                                                                     property and equipment
   Pencairan (penempatan)                                                       Withdrawal (placement) of
                                      30,259,030,646      135,948,611,617
   investasi jangka pendek                                                         short-term investments
   Penerimaan bunga dari                                                           Interests received from
                                       3,536,390,638         4,593,564,896
   aktivitas investasi                                                                  investing activities
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                      36,898,154,187        44,174,727,862
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                            activities
   Penerimaan pinjaman bank       1,713,874,634,439    1,271,699,765,777        Proceeds from bank loans
   Pembayaran pinjaman bank ( 1,589,396,109,793 ( 1,472,128,566,348               Payments of bank loans
                                                    )                     )
   Penerimaan liabilitas sewa                                                Proceeds from finance lease
                                                          295,498,304,444
   pembiayaan                                                                                     liabilities
   Pembayaran liabilitas sewa                                                   Payments of finance lease
                                   ( 83,176,477,049 ) ( 106,591,182,448 )
   pembiayaan                                                                                     liabilities
   Penerimaan dari penerbitan                                               Proceeds from bonds payable
                                                          202,980,000,000
   obligasi
   Pembayaran biaya emisi                                                    Payments of bonds issuance
                                                          ( 1,327,489,200 )
   penerbitan obligasi                                                                                costs
   Pembayaran dividen dari                                                  Dividends paid from financing
                                   ( 51,174,825,000 )     ( 7,686,709,457 )
   aktivitas pendanaan                                                                            activities
Page 11
   Jumlah arus kas bersih                                                       Total net cash flows
   yang diperoleh dari                                                       received from (used in)
                                   ( 9,872,777,403 )   182,444,122,768
   (digunakan untuk) aktivitas                                                   financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                             Total net increase (decrease)
                                 ( 228,047,762,310 )   249,420,509,626
bersih kas dan setara kas                                               in cash and cash equivalents
Kas dan setara kas arus kas,                                           Cash and cash equivalents cash
                                   305,614,888,536     255,387,879,363
awal periode                                                              flows, beginning of the period
Kas dan setara kas arus kas,                                               Cash and cash equivalents
                                    77,567,126,226     504,808,388,989
akhir periode                                                           cash flows, end of the period
Page 12
[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry
Page 13
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                       Property, plant, and equipment
                                                       Aset tetap, awal periode     Penambahan aset tetap           Pengurangan aset tetap         Aset tetap, akhir periode
                                                          Property, plant, and      Addition in property, plant,   Disposals in property, plant,     Property, plant, and
                                                      equipment, beginning period         and equipment                  and equipment              equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung            281,601,230,250                                                                             281,601,230,250      Land, directly owned   Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold
                         dimiliki langsung                    52,186,557,388                                                                              52,186,557,388     improvement, directly
                                                                                                                                                                                             owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                              48,238,554,688                 3,912,651,400                                                52,151,206,088
                         dimiliki langsung                                                                                                                                          directly owned
                         Alat berat, dimiliki                                                                                                                            Heavy equipment, directly
                                                           3,844,906,715,146                 1,419,000,000             ( 66,103,385,917 )              3,780,222,329,229
                         langsung                                                                                                                                                            owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                              36,302,544,324                    980,000,000              ( 1,057,152,740 )                36,225,391,584
                         dimiliki langsung                                                                                                                                                   owned
                         Lainnya, dimiliki langsung           14,101,956,025                                                                              14,101,956,025    Others, directly owned
                         Dimiliki langsung                 4,277,337,557,821                 6,311,651,400             ( 67,160,538,657 )              4,216,488,670,564           Directly owned
                         Bangunan, dalam                                                                                                                                    Building, assets under
                                                                7,782,674,500                                                                              7,782,674,500
                         penyelesaian                                                                                                                                                  construction
                         Aset dalam penyelesaian                                                                                                                                     Assets under
                                                                7,782,674,500                                                                              7,782,674,500
                                                                                                                                                                                     construction
                         Aset tetap                                                                                                                                          Property, plant, and
                                                           4,285,120,232,321                 6,311,651,400             ( 67,160,538,657 )              4,224,271,345,064
                                                                                                                                                                                        equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold         Carrying amount,
                         dimiliki langsung                                                   1,103,228,860                                                 1,103,228,860     improvement, directly accumulated depreciation
                                                                                                                                                                                             owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                              46,259,365,999                 2,317,194,429                                                48,576,560,428
                         dimiliki langsung                                                                                                                                          directly owned
                         Alat berat, dimiliki                                                                                                                            Heavy equipment, directly
                                                           2,482,594,478,390              188,101,219,614              ( 66,058,385,917 )              2,604,637,312,087
                         langsung                                                                                                                                                            owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                              30,250,346,531                 1,208,103,338               ( 1,057,152,747 )                30,401,297,122
                         dimiliki langsung                                                                                                                                                   owned
                         Lainnya, dimiliki langsung           13,935,540,275                   86,990,588                                                 14,022,530,863    Others, directly owned
                         Dimiliki langsung                 2,573,039,731,195              192,816,736,829              ( 67,115,538,664 )              2,698,740,929,360           Directly owned
                         Aset tetap                                                                                                                                          Property, plant, and
                                                           2,573,039,731,195              192,816,736,829              ( 67,115,538,664 )              2,698,740,929,360
                                                                                                                                                                                        equipment
Page 14
Nilai perolehan   Aset tetap   1,712,080,501,126   1,525,530,415,704   Property, plant, and   Carrying amount
                                                                                equipment
Page 15
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                                 Property, plant, and equipment
                                                                                                           Pengurangan aset
                                                Aset tetap, awal periode   Penambahan aset tetap                                   Reklasifikasi aset tetap   Aset tetap, akhir periode
                                                                                                                tetap
                                                  Property, plant, and                                                               Reclassifications of
                                                                           Addition in property, plant,   Disposals in property,                                Property, plant, and
                                                 equipment, beginning                                                                property, plant, and
                                                                                 and equipment            plant, and equipment                                 equipment, end period
                                                        period                                                                           equipment
Nilai perolehan, kotor Tanah, dimiliki                                                                                                                                                      Land, directly owned     Carrying amount,
                                                     270,877,583,250                  845,000,000                                        9,878,647,000             281,601,230,250
                       langsung                                                                                                                                                                                                 gross
                       Bangunan dan                                                                                                                                                Building and leasehold
                       fasilitasnya, dimiliki         51,467,761,388                  402,700,856           ( 2,371,014,793 )            2,687,109,937               52,186,557,388 improvement, directly
                       langsung                                                                                                                                                                     owned
                       Mesin dan peralatan,                                                                                                                                                Machinery and
                       dimiliki langsung              45,265,128,779               2,973,425,909                                                                    48,238,554,688     equipment, directly
                                                                                                                                                                                                    owned
                       Alat berat, dimiliki                                                                                                                                             Heavy equipment,
                                                   3,854,544,913,070               4,287,581,760          ( 62,273,163,165 )            48,347,383,481           3,844,906,715,146
                       langsung                                                                                                                                                            directly owned
                       Kendaraan bermotor,                                                                                                                                          Motor vehicle, directly
                                                      36,180,667,167                  193,533,988           ( 4,181,656,831 )            4,110,000,000              36,302,544,324
                       dimiliki langsung                                                                                                                                                            owned
                       Lainnya, dimiliki                                                                                                                                           Others, directly owned
                                                      14,101,956,025                                                                                                14,101,956,025
                       langsung
                       Dimiliki langsung           4,272,438,009,679               8,702,242,513          ( 68,825,834,789 )            65,023,140,418           4,277,337,557,821               Directly owned
                       Bangunan, dalam                                                                                                                                                    Building, assets under
                                                      13,821,506,309                                                                  ( 6,038,831,809 )               7,782,674,500
                       penyelesaian                                                                                                                                                                  construction
                       Aset dalam                                                                                                                                                                  Assets under
                                                      13,821,506,309                                                                  ( 6,038,831,809 )               7,782,674,500
                       penyelesaian                                                                                                                                                                construction
                       Aset tetap                                                                                                                                                          Property, plant, and
                                                   4,286,259,515,988               8,702,242,513          ( 68,825,834,789 )            58,984,308,609           4,285,120,232,321
                                                                                                                                                                                                      equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                         Building and leasehold     Carrying amount,
                     fasilitasnya, dimiliki                                        2,371,014,793            ( 2,371,014,793 )                                                              improvement, directly         accumulated
                     langsung                                                                                                                                                                              owned          depreciation
                     Mesin dan peralatan,                                                                                                                                                         Machinery and
                     dimiliki langsung                45,003,365,145               1,256,000,854                                                                     46,259,365,999           equipment, directly
                                                                                                                                                                                                           owned
                       Alat berat, dimiliki                                                                                                                                                    Heavy equipment,
                                                   2,121,085,595,877            396,628,252,363           ( 56,774,968,700 )            21,655,598,850           2,482,594,478,390
                       langsung                                                                                                                                                                   directly owned
                       Kendaraan bermotor,                                                                                                                                                 Motor vehicle, directly
Page 16
                  dimiliki langsung     30,383,502,022      2,243,603,663    ( 4,181,656,830 )    1,804,897,676     30,250,346,531                     owned
                  Lainnya, dimiliki                                                                                                   Others, directly owned
                                        13,466,457,589       469,082,686                                            13,935,540,275
                  langsung
                  Dimiliki langsung   2,209,938,920,633   402,967,954,359   ( 63,327,640,323 )   23,460,496,526   2,573,039,731,195        Directly owned
                  Aset tetap                                                                                                           Property, plant, and
                                      2,209,938,920,633   402,967,954,359   ( 63,327,640,323 )   23,460,496,526   2,573,039,731,195
                                                                                                                                                equipment
Nilai perolehan   Aset tetap                                                                                                           Property, plant, and    Carrying amount
                                      2,076,320,595,355                                                           1,712,080,501,126
                                                                                                                                                equipment
Page 17
[3611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Infrastructure Industry
Page 18
[3612000] Notes to the financial statements - Right of Use Assets - Infrastructure Industry - Current Year

30 June 2023

Aset hak guna                                                                                                                                                                                 Right of use assets
                                                     Aset hak guna, periode   Penambahan aset hak        Pengurangan aset hak        Aset hak guna, periode
                                                               awal                    guna                       guna                         akhir
                                                       Right of use assets,   Addition in right of use   Disposals in right of use   Right of use assets, end
                                                        beginning period              assets                     assets                       period
Nilai perolehan, kotor   Alat berat, aset hak guna                                                                                                              Heavy equipment, right of        Carrying amount, gross
                                                          553,530,565,959           60,573,842,070                                        614,104,408,029
                                                                                                                                                                                 use assets
                         Lainnya, aset hak guna           120,389,118,873            4,271,912,784          ( 11,085,007,500 )            113,576,024,157       Others, right of use assets
                         Aset hak guna                    673,919,684,832           64,845,754,854          ( 11,085,007,500 )            727,680,432,186            Right of use assets
Akumulasi depresiasi     Alat berat, aset hak guna                                                                                                              Heavy equipment, right of             Carrying amount,
                                                          156,382,671,150           48,323,757,307                                        204,706,428,457
                                                                                                                                                                                 use assets    accumulated depreciation
                         Lainnya, aset hak guna            80,685,805,593            8,526,421,107          ( 10,860,693,334 )             78,351,533,366       Others, right of use assets
                         Aset hak guna                    237,068,476,743           56,850,178,414          ( 10,860,693,334 )            283,057,961,823            Right of use assets
Nilai perolehan          Aset hak guna                    436,851,208,089                                                                 444,622,470,363            Right of use assets               Carrying amount
Page 19
[3612000] Notes to the financial statements - Right of Use Assets - Infrastructure Industry - Prior Year

31 December 2022

Aset hak guna                                                                                                                                                                                     Right of use assets
                                              Aset hak guna, periode   Penambahan aset hak        Pengurangan aset hak        Reklasifikasi aset hak       Aset hak guna, periode
                                                        awal                    guna                       guna                         guna                         akhir
                                                Right of use assets,   Addition in right of use   Disposals in right of use   Reclassifications of right   Right of use assets, end
                                                 beginning period              assets                     assets                   of use assets                    period
Nilai perolehan, kotor Alat berat, aset hak                                                                                                                                    Heavy equipment, right Carrying amount, gross
                                                  377,500,992,556          224,376,956,884                                      ( 48,347,383,481 )             553,530,565,959
                       guna                                                                                                                                                             of use assets
                       Lainnya, aset hak                                                                                                                                          Others, right of use
                                                  118,906,627,301           11,744,343,405           ( 6,151,851,833 )           ( 4,110,000,000 )             120,389,118,873
                       guna                                                                                                                                                                    assets
                       Aset hak guna              496,407,619,857          236,121,300,289           ( 6,151,851,833 )          ( 52,457,383,481 )             673,919,684,832   Right of use assets
Akumulasi depresiasi Alat berat, aset hak                                                                                                                                      Heavy equipment, right       Carrying amount,
                                                   90,619,127,006           87,419,142,994                                      ( 21,655,598,850 )             156,382,671,150
                       guna                                                                                                                                                             of use assets           accumulated
                       Lainnya, aset hak                                                                                                                                          Others, right of use           depreciation
                                                   70,029,985,577           17,897,610,139           ( 5,436,892,447 )           ( 1,804,897,676 )              80,685,805,593
                       guna                                                                                                                                                                    assets
                       Aset hak guna              160,649,112,583          105,316,753,133           ( 5,436,892,447 )          ( 23,460,496,526 )             237,068,476,743   Right of use assets
Nilai perolehan        Aset hak guna              335,758,507,274                                                                                              436,851,208,089   Right of use assets         Carrying amount
Page 20
[3612100] Disclosure of Notes to the financial statements - Right of Use Assets - Infrastructure Industry
Page 21
[3630000] Notes to the financial statements - Inventories - Infrastucture
Industry

Catatan atas persediaan                                              Notes for inventories
                              30 June 2023      31 December 2022
     Bahan baku dan bahan                                           Raw and indirect material
                             539,967,544,189    1,598,791,484,205
     pembantu
     Lainnya                  868,104,305,754   1,424,021,371,454          Other inventories
     Persediaan, kotor      1,408,071,849,943   3,022,812,855,659        Inventories, gross
     Persediaan             1,408,071,849,943   3,022,812,855,659               Inventories
     Persediaan lancar        137,404,558,780     154,034,323,581         Current inventories
Page 22
[3632000] Disclosure of Notes to the financial statements - Inventories - Infrastructure Industry
Page 23
[3670000] Notes to the financial statements - Cost of Good Sold -
Infrastructure Industry

Beban pokok penjualan                                                   Cost of good sold
                              30 June 2023        30 June 2022
Pembelian bahan baku        1,408,071,849,943   1,464,151,541,154        Purchased raw inventory
Bahan baku yang digunakan   1,408,071,849,943   1,464,151,541,154            Raw inventory used
Jumlah biaya produksi       1,408,071,849,943   1,464,151,541,154          Total production cost
Harga pokok produksi        1,408,071,849,943   1,464,151,541,154   Cost of goods manufactured
Beban pokok penjualan dan                                             Cost of sales and revenue
                            1,408,071,849,943   1,464,151,541,154
pendapatan
Page 24
[3671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - Infrastructure Industry
Page 25
[3691000a] Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 26
[3691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 27
[3692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - Infrastructure Industry
Page 28
[3693000] Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 29
[3693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 30
[3696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - Infrastructure Industry

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