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Financial statement Text extracted GEMA

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Page 1
Nomor Surat                      S-046/S-CORSEC/GEMA/VII/2023
Nama Emiten                      Gema Grahasarana Tbk
Kode Emiten                      GEMA
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            Perdagangan       Jakarta          1997          Aktif          57.947.967.300     PENUH         IDR        99.75
      Laminatech      bahan dan
      Kreasi sarana     laminasi
                     interior dan
                        furniture
 2    PT Prasetya     Distributor     Jakarta         1994            Aktif        139.338.875.814     PENUH         IDR          99.0
      Gemamulia       komponen
                      inerior dan
                        furniture
 3    PT Vivere     Perdagangan       Jakarta         2003            Aktif        225.568.063.817     PENUH         IDR         99.97
      Multi Kreasi  perabotan dan
                    perlengkapan
                         rumah
                        maupun
                         kantor




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

                           Grahasarana 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                         Gema Grahasarana 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                         GEMA                                                        Entity code
Nomor identifikasi entitas           AA398                                     Entity identification number
Industri utama entitas               Umum / General                                     Entity main industry
Standar akutansi yang dipilih        PSAK                                  Selected accounting standards
Sektor                               E. Consumer Cyclicals                                             Sector
Subsektor                            E2. Household Goods                                           Subsector
Industri                             E21. Household Goods                                            Industry
Subindustri                          E211. Home Furnishings                                     Subindustry
Informasi pemegang saham                                               Controlling shareholder information
                                     Individual WNI
pengendali
Jenis entitas                        Local Company - Indonesia                                 Type of entity
                                     Jurisdiction
Jenis efek yang dicatatkan           Saham / Stock                                  Type of listed securities
Jenis papan perdagangan tempat                                         Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                        listed
Apakah merupakan laporan keuangan                                     Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity      of an individual entity or a group of
entitas                                                                                               entities
Periode penyampaian laporan                                                  Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                        submissions
Tanggal awal periode berjalan          January 01, 2023                            Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                 Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                               Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                  Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                              Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                   Description of presentation currency
Kurs konversi pada tanggal pelaporan                                    Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                  presentation currency is other than
                                                                                                       rupiah
Pembulatan yang digunakan dalam                                         Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                    statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit          Type of report on financial statements
Jenis opini auditor                                                               Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                    Matters disclosed in
pendapat untuk penekanan atas suatu                                    emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                           paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                       Result of review engagement
Opini Hal Audit Utama               Tidak / No                             Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                             Total Key Audit Matters
Paragraf Hal Audit Utama                                                     Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
laporan review                                                                                 review report
Auditor tahun berjalan                                                                 Current year auditor
Nama partner audit tahun berjalan                                       Name of current year audit signing
                                                                                                     partner
Page 3
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                         Statement of financial position
                                      30 June 2023      31 December 2022
Aset                                                                                              Assets
  Aset lancar                                                                          Current assets
     Kas dan setara kas                                                             Cash and cash
                                      58,675,268,197      57,720,001,643
                                                                                        equivalents
     Aset keuangan lancar                                                 Current financial assets
          Aset keuangan lancar                                            Other current financial
                                     130,116,209,566     110,395,361,401
          lainnya                                                                          assets
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                     139,081,184,042     140,702,987,625
          ketiga                                                                          parties
     Piutang lainnya                                                            Other receivables
          Piutang lainnya pihak                                          Other receivables third
                                       1,469,570,481       1,190,913,375
          ketiga                                                                          parties
     Persediaan lancar                                                        Current inventories
          Persediaan lancar          157,334,559,347     175,043,764,749   Current inventories
     Biaya dibayar dimuka                                                Current prepaid expenses
                                      12,796,347,357      11,339,401,947
     lancar
     Uang muka lancar                                                             Current advances
          Uang muka lancar                                                           Other current
                                      70,278,151,399       82,548,864,271
          lainnya                                                                       advances
     Pajak dibayar dimuka                                                       Current prepaid taxes
                                      15,689,246,853       14,120,183,712
     lancar
     Jumlah aset lancar              585,440,537,242     593,061,478,723      Total current assets
   Aset tidak lancar                                                                Non-current assets
     Piutang tidak lancar                                                        Other non-current
     lainnya                                                                             receivables
          Piutang tidak lancar                                                 Other non-current
          lainnya pihak berelasi         740,000,000          860,000,000    receivables related
                                                                                            parties
      Aset keuangan tidak                                                    Non-current financial
      lancar                                                                                    assets
         Aset keuangan tidak                                                   Other non-current
                                      49,370,161,776       63,876,001,637
         lancar lainnya                                                           financial assets
      Aset pajak tangguhan             2,886,598,613        2,425,545,515        Deferred tax assets
      Properti investasi              13,819,090,908       13,819,090,908     Investment properties
      Aset tetap                                                                 Property, plant, and
                                     406,979,365,449      413,379,819,183
                                                                                           equipment
       Goodwill                         7,233,953,315       7,233,953,315                     Goodwill
       Jumlah aset tidak lancar       481,029,170,061     501,594,410,558 Total non-current assets
   Jumlah aset                      1,066,469,707,303   1,094,655,889,281                   Total assets
Liabilitas dan ekuitas                                                                Liabilities and equity
   Liabilitas                                                                                   Liabilities
       Liabilitas jangka pendek                                                    Current liabilities
          Utang bank jangka                                                Short term bank loans
                                     294,941,278,420      268,034,418,491
          pendek
          Utang usaha                                                            Trade payables
              Utang usaha pihak                                                Trade payables
                                     148,486,889,512     204,774,056,922
              ketiga                                                              third parties
          Utang lainnya                                                          Other payables
              Utang lainnya pihak                                              Other payables
Page 5
       ketiga                   12,152,754,434    11,786,464,028          third parties
       Utang lainnya pihak                                            Other payables
                                 2,989,626,595
       berelasi                                                        related parties
   Uang muka                                                          Current advances
   pelanggan jangka                                                     from customers
   pendek
       Uang muka                                                    Current advances
       pelanggan jangka                                               from customers
                                67,399,364,094    53,351,428,922
       pendek pihak                                                       third parties
       ketiga
       Uang muka                                                    Current advances
       pelanggan jangka                                               from customers
                                                   2,098,905,983
       pendek pihak                                                     related parties
       berelasi
   Liabilitas keuangan                                           Other current financial
                                 7,756,513,867    17,112,703,678
   jangka pendek lainnya                                                       liabilities
   Beban akrual jangka                                                 Current accrued
                                 3,716,241,628     3,119,384,384
   pendek                                                                    expenses
   Utang pajak                   7,626,316,335     6,452,128,217        Taxes payable
   Pendapatan diterima                                               Current unearned
                                 2,230,938,502     2,752,365,358
   dimuka jangka pendek                                                         revenue
   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         15,867,534,246    16,971,770,699
       tahun atas utang
       bank
       Liabilitas jangka                                            Current maturities
       panjang yang jatuh                                            of finance lease
       tempo dalam satu          3,341,688,674     3,930,433,485             liabilities
       tahun atas liabilitas
       sewa pembiayaan
   Jumlah liabilitas                                                       Total current
                               566,509,146,307   590,384,060,167
   jangka pendek                                                               liabilities
Liabilitas jangka                                                     Non-current liabilities
panjang
   Liabilitas pajak                                                 Deferred tax liabilities
                                  775,749,938       746,440,383
   tangguhan
   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       56,307,034,850    66,609,578,032               loans
       bank
       Liabilitas jangka                                            Long-term finance
       panjang atas                                                    lease liabilities
                                 4,408,746,907     5,420,477,632
       liabilitas sewa
       pembiayaan
   Uang jaminan jangka                                              Non-current deposits
                                 1,025,847,666      664,371,666
   panjang
   Kewajiban imbalan                                                            Long-term
   pasca kerja jangka           37,082,313,279    32,208,894,206        post-employment
   panjang                                                             benefit obligations
   Liabilitas keuangan                                                  Other non-current
                                 4,678,313,454     6,976,213,894
   jangka panjang lainnya                                               financial liabilities
   Jumlah liabilitas                                                   Total non-current
Page 6
      jangka panjang           104,278,006,094      112,625,975,813                 liabilities
  Jumlah liabilitas            670,787,152,401      703,010,035,980              Total liabilities
Ekuitas                                                                                        Equity
  Ekuitas yang                                                            Equity attributable to
  diatribusikan kepada                                                 equity owners of parent
  pemilik entitas induk                                                                      entity
      Saham biasa               32,000,000,000       32,000,000,000          Common stocks
      Tambahan modal                                                        Additional paid-in
                                 7,942,136,270        7,942,136,270
      disetor                                                                           capital
      Komponen ekuitas                                                  Other components of
                               127,571,247,139      127,571,247,139
      lainnya                                                                           equity
      Saldo laba                                                         Retained earnings
      (akumulasi kerugian)                                                            (deficit)
          Saldo laba yang                                                 Unappropriated
          belum ditentukan     235,953,962,106      232,158,160,985     retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                      Total equity
      diatribusikan kepada                                            attributable to equity
                               403,467,345,515      399,671,544,394
      pemilik entitas induk                                                owners of parent
                                                                                       entity
   Kepentingan                                                         Non-controlling interests
                               ( 7,784,790,613 )    ( 8,025,691,093 )
   non-pengendali
   Jumlah ekuitas              395,682,554,902      391,645,853,301                  Total equity
Jumlah liabilitas dan                                                   Total liabilities and equity
                              1,066,469,707,303    1,094,655,889,281
ekuitas
Page 7
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                            Statement of profit or loss and other
komprehensif lain                                                        comprehensive income
                                        30 June 2023           30 June 2022
Penjualan dan pendapatan                                                                        Sales and revenue
                                       551,055,261,928        501,210,655,755
usaha
Beban pokok penjualan dan                                                               Cost of sales and revenue
                                     ( 405,578,665,662 )    ( 383,051,810,649 )
pendapatan
Jumlah laba bruto                       145,476,596,266        118,158,845,106                  Total gross profit
Beban penjualan                       ( 61,577,993,982 )     ( 59,568,459,219 )                    Selling expenses
Beban umum dan administrasi                                                            General and administrative
                                      ( 55,786,638,717 )     ( 57,961,646,130 )
                                                                                                           expenses
Pendapatan keuangan                          187,517,433            343,865,396                     Finance income
Beban bunga dan keuangan              ( 17,756,784,178 )     ( 18,246,931,570 )         Interest and finance costs
Pendapatan lainnya                         7,370,020,754          2,660,684,468                        Other income
Beban lainnya                           ( 2,109,023,165 )      ( 3,362,427,536 )                    Other expenses
Jumlah laba (rugi) sebelum                                                           Total profit (loss) before tax
                                        15,803,694,411       ( 17,976,069,485 )
pajak penghasilan
Pendapatan (beban) pajak              ( 11,802,280,414 )      ( 8,294,161,735 )            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                          Total profit (loss) from
                                          4,001,413,997      ( 26,270,231,220 )
yang dilanjutkan                                                                          continuing operations
Jumlah laba (rugi)                        4,001,413,997      ( 26,270,231,220 )                 Total profit (loss)
Pendapatan komprehensif                                                          Other comprehensive income,
lainnya, setelah pajak                                                                                     after tax
    Pendapatan komprehensif                                                            Other comprehensive
    lainnya yang tidak akan                                                          income that will not be
    direklasifikasi ke laba rugi,                                                    reclassified to profit or
    setelah pajak                                                                                loss, after tax
        Pendapatan komprehensif                                                     Other comprehensive
        lainnya atas pengukuran                                                                   income for
        kembali kewajiban                   124,185,979          3,340,075,115 remeasurement of defined
        manfaat pasti, setelah                                                  benefit obligation, after tax
        pajak
    Jumlah pendapatan                                                              Total other comprehensive
    komprehensif lainnya,                   124,185,979          3,340,075,115               income, after tax
    setelah pajak
Jumlah laba rugi komprehensif             4,125,599,976      ( 22,930,156,105 )    Total comprehensive income
Laba (rugi) yang dapat                                                               Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                           Profit (loss) attributable to
                                          3,721,378,260      ( 26,345,085,988 )
    diatribusikan ke entitas induk                                                                  parent entity
    Laba (rugi) yang dapat                                                           Profit (loss) attributable to
    diatribusikan ke kepentingan            280,035,737             74,854,768        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        3,844,699,496      ( 23,012,534,096 )     attributable to parent entity
    induk
    Laba rugi komprehensif yang                                                      Comprehensive income
    dapat diatribusikan ke                  280,900,480             82,377,991 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
Page 8
pemilik entitas induk                        owners of the parent entity
  Laba (rugi) per saham                      Basic earnings (loss) per
  dasar dari operasi yang   2.33   ( 16.47 )   share from continuing
  dilanjutkan                                              operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                                                        Statement of changes in equity
                                                                                                               Saldo laba yang belum      Ekuitas yang dapat
                                                              Tambahan modal            Komponen transaksi                                                            Kepentingan
                                         Saham biasa                                                                 ditentukan          diatribusikan kepada                                   Ekuitas
                                                                  disetor                 ekuitas lainnya                                                            non-pengendali
                                                                                                                  penggunaannya              entitas induk
                                                                                        Other components of    Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                                             Non-controlling interests      Equity
                                                                                         equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                  Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                                           Balance before restatement at beginning of
                                          32,000,000,000          7,942,136,270           127,571,247,139          232,158,160,985          399,671,544,394          ( 8,025,691,093 )        391,645,853,301
  kembali                                                                                                                                                                                                                                              period
  Posisi ekuitas, awal periode            32,000,000,000          7,942,136,270           127,571,247,139          232,158,160,985          399,671,544,394          ( 8,025,691,093 )        391,645,853,301    Equity position, beginning of the period
  Laba (rugi)                                                                                                        3,721,378,260            3,721,378,260                280,035,737          4,001,413,997                                    Profit (loss)
  Pendapatan komprehensif lainnya                                                                                      123,321,236              123,321,236                    864,743            124,185,979                 Other comprehensive income
  Distribusi dividen kas                                                                                                                                                 ( 40,000,000 )         ( 40,000,000 )               Distributions of cash dividends
  Transaksi ekuitas lainnya                                                                                          ( 48,898,375 )           ( 48,898,375 )                                    ( 48,898,375 )                     Other equity transactions
  Posisi ekuitas, akhir periode           32,000,000,000          7,942,136,270           127,571,247,139          235,953,962,106          403,467,345,515          ( 7,784,790,613 )        395,682,554,902          Equity position, end of the period
Page 10
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                                                            Statement of changes in equity
                                                                                                                 Saldo laba yang belum      Ekuitas yang dapat
                                                              Tambahan modal            Kepentingan ekuitas                                                             Kepentingan
                                         Saham biasa                                                                   ditentukan          diatribusikan kepada                                     Ekuitas
                                                                  disetor                    lainnya                                                                   non-pengendali
                                                                                                                    penggunaannya              entitas induk
                                                                                                                 Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital   Other equity interests                                                      Non-controlling interests       Equity
                                                                                                                        earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                    Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                                               Balance before restatement at beginning of
                                          32,000,000,000          7,942,136,270            127,571,247,139           231,469,364,746          398,982,748,155          ( 8,504,824,967 )         390,477,923,188
  kembali                                                                                                                                                                                                                                                 period
  Posisi ekuitas, awal periode            32,000,000,000          7,942,136,270            127,571,247,139           231,469,364,746          398,982,748,155          ( 8,504,824,967 )          390,477,923,188    Equity position, beginning of the period
  Laba (rugi)                                                                                                      ( 26,345,085,988 )       ( 26,345,085,988 )               74,854,768         ( 26,270,231,220 )                                  Profit (loss)
  Pendapatan komprehensif lainnya                                                                                      3,332,551,892            3,332,551,892                 7,523,223             3,340,075,115                 Other comprehensive income
  Posisi ekuitas, akhir periode           32,000,000,000          7,942,136,270            127,571,247,139           208,456,830,650          375,970,214,059          ( 8,422,446,976 )          367,547,767,083          Equity position, end of the period
Page 11
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                           Statement of cash flows
                                      30 June 2023          30 June 2022
Arus kas dari aktivitas operasi                                                  Cash flows from operating
                                                                                                   activities
   Penerimaan kas dari                                                                Cash receipts from
   aktivitas operasi                                                                  operating activities
       Penerimaan dari                                                         Receipts from customers
                                   549,582,829,177      455,777,497,628
       pelanggan
   Pembayaran kas dari                                                            Cash payments from
   aktivitas operasi                                                                operating activities
       Pembayaran kepada                                                   Payments to suppliers for
       pemasok atas barang dan ( 386,322,595,894 ) ( 336,902,542,253 )           goods and services
       jasa
       Pembayaran gaji dan                                                Payments for salaries and
                                 ( 82,153,596,914 )   ( 87,898,745,819 )
       tunjangan                                                                           allowances
       Pembayaran kas lainnya                                               Other cash payments for
                                 ( 49,261,343,380 )   ( 41,398,238,223 )
       untuk beban operasi                                                        operating activities
   Kas diperoleh dari                                                      Cash generated from (used
                                     31,845,292,989   ( 10,422,028,667 )
   (digunakan untuk) operasi                                                              in) operations
   Penerimaan bunga dari                                                         Interests received from
                                         187,517,433         343,865,396
   aktivitas operasi                                                                  operating activities
   Pembayaran bunga dari                                                   Interests paid from operating
                                 ( 17,756,784,178 )   ( 19,895,897,642 )
   aktivitas operasi                                                                             activities
   Penerimaan pengembalian                                                Income taxes refunded (paid)
   (pembayaran) pajak                                                           from operating activities
                                   ( 9,605,902,193 )  ( 13,539,764,500 )
   penghasilan dari aktivitas
   operasi
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                         received from (used in)
                                      4,670,124,051   ( 43,513,825,413 )
   (digunakan untuk) aktivitas                                                      operating activities
   operasi
Arus kas dari aktivitas                                                        Cash flows from investing
investasi                                                                                           activities
   Penerimaan dari penjualan                                                  Proceeds from disposal of
                                      4,318,765,809           34,872,236
   aset tetap                                                             property, plant and equipment
   Pembayaran untuk perolehan                                                Payments for acquisition of
                                 ( 11,941,112,994 )   ( 27,494,667,317 )
   aset tetap                                                             property, plant and equipment
   Pembayaran untuk perolehan                                                Payments for acquisition of
                                       ( 58,472,958 )     ( 662,891,000 )
   aset takberwujud                                                                     intangible assets
   Penerimaan pembayaran                                                      Receipts from receivables
                                         131,430,071       1,334,724,648
   piutang dari pihak berelasi                                                       from related parties
   Pembayaran pemberian                                                   Payments of receivables from
                                       ( 11,430,071 )   ( 1,334,724,648 )
   piutang kepada pihak berelasi                                                           related parties
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                         received from (used in)
                                   ( 7,560,820,143 )  ( 28,122,686,081 )
   (digunakan untuk) aktivitas                                                      investing activities
   investasi
Arus kas dari aktivitas                                                        Cash flows from financing
pendanaan                                                                                           activities
   Penerimaan pinjaman bank      1,465,574,176,054    1,173,283,329,827       Proceeds from bank loans
   Pembayaran pinjaman bank ( 1,450,074,095,760 ( 1,132,969,423,004             Payments of bank loans
                                                    )                   )
   Pembayaran liabilitas sewa                                                 Payments of finance lease
                                 ( 14,483,024,975 )   ( 14,280,674,989 )
   pembiayaan                                                                                    liabilities
   Penerimaan utang pihak                                                  Proceeds from due to related
                                     13,501,875,319       17,077,120,445
   berelasi                                                                                         parties
Page 12
   Pembayaran utang pihak                                                Payments of due to related
                                 ( 10,512,248,724 )   ( 18,732,097,586 )
   berelasi                                                                                   parties
   Pembayaran dividen dari                                             Dividends paid from financing
                                     ( 40,000,000 )
   aktivitas pendanaan                                                                      activities
   Jumlah arus kas bersih                                                      Total net cash flows
   yang diperoleh dari                                                      received from (used in)
                                    3,966,681,914       24,378,254,693
   (digunakan untuk) aktivitas                                                  financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                             Total net increase (decrease)
                                    1,075,985,822     ( 47,258,256,801 )
bersih kas dan setara kas                                               in cash and cash equivalents
Kas dan setara kas arus kas,                                           Cash and cash equivalents cash
                                   57,720,001,643       94,420,540,508
awal periode                                                              flows, beginning of the period
Efek perubahan nilai kurs pada                                         Effect of exchange rate changes
                                    ( 120,719,268 )         60,497,353
kas dan setara kas                                                        on cash and cash equivalents
Kas dan setara kas arus kas,                                               Cash and cash equivalents
                                   58,675,268,197       47,222,781,060
akhir periode                                                           cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                                          Property, plant, and equipment
                                                                                                                                Penjabaran
                                                                                                                                                 Entitas anak
                                     Aset tetap, awal      Penambahan aset         Pengurangan aset       Reklasifikasi aset      laporan                          Revaluasi aset           Aset tetap, akhir
                                                                                                                                                  baru aset
                                        periode                 tetap                   tetap                    tetap         keuangan aset                           tetap                    periode
                                                                                                                                                     tetap
                                                                                                                                    tetap
                                                                                                                                 Translation          New
                                    Property, plant, and                              Disposals in        Reclassifications of                                      Revaluation of         Property, plant, and
                                                           Addition in property,                                                adjustment in   subsidiaries in
                                   equipment, beginning                            property, plant, and   property, plant, and                                      property, plant,         equipment, end
                                                           plant, and equipment                                                property, plant, property, plant,
                                          period                                       equipment              equipment                                             and equipment                period
                                                                                                                               and equipment and equipment
Nilai        Tanah, dimiliki                                                                                                                                                                                     Land, directly           Carrying
                                    264,106,871,896           1,116,000,000                                                                                                                265,222,871,896
perolehan,   langsung                                                                                                                                                                                                    owned        amount, gross
kotor        Bangunan dan                                                                                                                                                                                         Building and
             fasilitasnya,                                                                                                                                                                                           leasehold
                                     95,203,102,570                                                                                                                                          95,203,102,570
             dimiliki langsung                                                                                                                                                                                   improvement,
                                                                                                                                                                                                                directly owned
             Mesin dan                                                                                                                                                                                         Machinery and
                                                                                   ( 4,944,677,873
             peralatan, dimiliki     51,434,113,977           5,260,947,709                                                                                                                  51,750,383,813         equipment,
                                                                                                  )
             langsung                                                                                                                                                                                           directly owned
             Perabot dan                                                                                                                                                                                         Furniture and
             peralatan kantor,       35,575,497,032           1,170,109,913         ( 912,958,950 )                                                                                          35,832,647,995 office equipment,
             dimiliki langsung                                                                                                                                                                                  directly owned
             Kendaraan                                                                                                                                                                                          Motor vehicle,
             bermotor, dimiliki        9,840,318,518          1,691,728,162         ( 751,520,750 )                                                                                          10,780,525,930     directly owned
             langsung
             Lainnya, dimiliki                                                                                                                                                                                     Others, directly
                                     96,724,181,972           1,872,487,307         ( 224,429,189 )                                                                  460,383,867             98,832,623,957
             langsung                                                                                                                                                                                                      owned
             Dimiliki                                                              ( 6,833,586,762                                                                                                                Directly owned
                                    552,884,085,965         11,111,273,091                                                 0                 0                0      460,383,867           557,622,156,161
             langsung                                                                             )
             Bangunan, dalam                                                                                                                                                                                Building, assets
                                                                                                                                                                   ( 460,383,867
             penyelesaian              4,836,070,886            829,839,903                                                                                                                   5,205,526,922            under
                                                                                                                                                                                )
                                                                                                                                                                                                                construction
             Aset dalam                                                                                                                                            ( 460,383,867                             Assets under
                                       4,836,070,886            829,839,903                                                                                                                  5,205,526,922
             penyelesaian                                                                                                                                                       )                             construction
             Aset tetap                                                            ( 6,833,586,762                                                                                                         Property, plant,
                                    557,720,156,851         11,941,112,994                                                                                                             0   562,827,683,083
                                                                                                  )                                                                                                        and equipment
Akumulasi    Bangunan dan                                                                                                                                                                                      Building and                Carrying
depresiasi   fasilitasnya,                                                                                                                                                                                         leasehold               amount,
Page 15
            dimiliki langsung      23,717,459,737    2,451,296,053                       26,168,755,790      improvement,     accumulated
                                                                                                            directly owned    depreciation
            Mesin dan                                                                                      Machinery and
                                                                     ( 1,932,449,389
            peralatan, dimiliki    38,960,594,021    1,435,384,562                       38,463,529,194         equipment,
                                                                                    )
            langsung                                                                                        directly owned
            Perabot dan                                                                                      Furniture and
            peralatan kantor,      26,671,825,581    1,784,996,319    ( 431,309,247 )    28,025,512,653 office equipment,
            dimiliki langsung                                                                               directly owned
            Kendaraan                                                                                       Motor vehicle,
            bermotor, dimiliki      5,315,570,452     513,303,802     ( 581,827,012 )     5,247,047,242     directly owned
            langsung
            Lainnya, dimiliki                                                                              Others, directly
                                   49,674,887,877    8,384,913,916    ( 116,329,038 )    57,943,472,755
            langsung                                                                                               owned
            Dimiliki                                                 ( 3,061,914,686                      Directly owned
                                  144,340,337,668   14,569,894,652                      155,848,317,634
            langsung                                                                )
            Aset hak guna                                                                                  Right of use
                                                                                                      0
                                                                                                                assets
            Aset tetap                                               ( 3,061,914,686                    Property, plant,
                                  144,340,337,668   14,569,894,652                      155,848,317,634
                                                                                    )                   and equipment
Nilai       Aset tetap                                                                                  Property, plant, Carrying amount
                                  413,379,819,183                                       406,979,365,449
perolehan                                                                                               and equipment
Page 16
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                                       Property, plant, and equipment
                                                                                                                           Penjabaran                                       Penurunan
                                                                                                                                           Entitas anak
                                   Aset tetap, awal       Penambahan aset     Pengurangan aset      Reklasifikasi aset       laporan                      Revaluasi        (pemulihan)      Aset tetap, akhir
                                                                                                                                            baru aset
                                      periode                  tetap               tetap                  tetap             keuangan                      aset tetap         nilai aset         periode
                                                                                                                                               tetap
                                                                                                                            aset tetap                                          tetap
                                                                                                                            Translation        New                          Impairment
                                                                                                                                                          Revaluation
                                  Property, plant, and                          Disposals in        Reclassifications of   adjustment in   subsidiaries                    (recovery) of   Property, plant, and
                                                       Addition in property,                                                                              of property,
                                 equipment, beginning                        property, plant, and   property, plant, and     property,     in property,                       property,      equipment, end
                                                       plant, and equipment                                                                                plant, and
                                        period                                   equipment              equipment           plant, and      plant, and                       plant, and          period
                                                                                                                                                          equipment
                                                                                                                            equipment       equipment                        equipment
Nilai        Tanah, dimiliki                                                                                                                                                                                          Land, directly    Carrying
                               264,106,871,896                                                                                                                                             264,106,871,896
perolehan,   langsung                                                                                                                                                                                                         owned amount, gross
kotor        Bangunan dan                                                                                                                                                                                              Building and
             fasilitasnya,                                                                                                                                                                                                leasehold
                                95,203,102,570                                                                                                                                               95,203,102,570
             dimiliki langsung                                                                                                                                                                                        improvement,
                                                                                                                                                                                                                     directly owned
             Mesin dan                                                                                                                                                                                               Machinery and
             peralatan,            47,888,660,547          3,926,986,730 ( 381,533,300 )                                                                                                     51,434,113,977              equipment,
             dimiliki langsung                                                                                                                                                                                       directly owned
             Perabot dan                                                                                                                                                                                              Furniture and
                                                                                     (
             peralatan                                                                                                                                                                                                         office
                                   33,257,456,285          5,272,116,806 2,954,076,059                                                                                                       35,575,497,032
             kantor, dimiliki                                                                                                                                                                                            equipment,
                                                                                      )
             langsung                                                                                                                                                                                                directly owned
             Kendaraan                                                                                                                                                                                               Motor vehicle,
             bermotor,              9,666,867,913            292,400,000 ( 118,949,395 )                                                                                                      9,840,318,518          directly owned
             dimiliki langsung
             Lainnya, dimiliki                                                       (                                                                                                                              Others, directly
             langsung              60,305,187,258         19,237,092,639 1,271,773,776              18,453,675,851                                                                           96,724,181,972                 owned
                                                                                      )
             Dimiliki                                                                (                                                                                                                              Directly owned
             langsung            510,428,146,469          28,728,596,175 4,726,332,530              18,453,675,851                                                                         552,884,085,965
                                                                                      )
             Aset hak guna                                                                                                                                                                                    Right of use
                                                      0                   0                 (0)                        0              0                                0           (0)                          0
                                                                                                                                                                                                                     assets
             Bangunan,                                                                                           (                                                                                          Building, assets
             dalam                 24,389,820,317          4,306,617,328                            23,860,366,759                                                                            4,836,070,886            under
             penyelesaian                                                                                         )                                                                                             construction
             Aset dalam                                                                                          (                                                                                           Assets under
Page 17
             penyelesaian         24,389,820,317    4,306,617,328                   23,860,366,759                        4,836,070,886     construction
                                                                                                  )
             Aset tetap                                                       (                                                                 Property,
                                                                                 ( 5,406,690,908
                                 534,817,966,786   33,035,213,503 4,726,332,530                                         557,720,156,851        plant, and
                                                                                                )
                                                                               )                                                              equipment
Akumulasi    Bangunan dan                                                                                                                    Building and         Carrying
depresiasi   fasilitasnya,                                                                                                                      leasehold         amount,
                                  18,814,867,636    4,902,592,101                                                        23,717,459,737
             dimiliki langsung                                                                                                              improvement,      accumulated
                                                                                                                                           directly owned     depreciation
             Mesin dan                                                                                                                     Machinery and
             peralatan,           36,139,768,519    3,196,159,846 ( 375,334,344 )                                        38,960,594,021        equipment,
             dimiliki langsung                                                                                                             directly owned
             Perabot dan                                                                                                                    Furniture and
                                                                              (
             peralatan                                                                                                                               office
                                  25,865,059,307    3,736,757,123 2,929,990,849                                          26,671,825,581
             kantor, dimiliki                                                                                                                  equipment,
                                                                               )
             langsung                                                                                                                      directly owned
             Kendaraan                                                                                                                     Motor vehicle,
             bermotor,             4,558,627,145     875,892,702 ( 118,949,395 )                                          5,315,570,452    directly owned
             dimiliki langsung
             Lainnya, dimiliki                                                (                                                           Others, directly
             langsung             33,717,444,571   17,142,737,047 1,185,293,741                                          49,674,887,877           owned
                                                                               )
             Dimiliki                                                         (                                                           Directly owned
             langsung            119,095,767,178   29,854,138,819 4,609,568,329                                         144,340,337,668
                                                                               )
             Aset hak guna                                                                                                                  Right of use
                                              0                 0            (0)                 0    0   0   0   (0)                0
                                                                                                                                                 assets
             Aset tetap                                                       (                                                                Property,
                                 119,095,767,178   29,854,138,819 4,609,568,329                                         144,340,337,668       plant, and
                                                                               )                                                             equipment
Nilai        Aset tetap                                                                                                                        Property,          Carrying
perolehan                        415,722,199,608                                                                        413,379,819,183       plant, and           amount
                                                                                                                                             equipment
Page 18
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 19
[1630000] Notes to the financial statements - Inventories - General Industry
Page 20
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 21
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                               Cost of good sold
                            30 June 2023      30 June 2022
Beban jasa                  224,121,999,289   235,833,048,931                   Service Cost
Material                    181,456,666,373   147,218,761,718                  Material usage
Jumlah biaya produksi       405,578,665,662   383,051,810,649          Total production cost
Harga pokok produksi        405,578,665,662   383,051,810,649   Cost of goods manufactured
Beban pokok penjualan dan                                         Cost of sales and revenue
                            405,578,665,662   383,051,810,649
pendapatan
Page 22
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 23
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 24
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 25
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 26
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

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

                                                     30 June 2023                                  31 December 2022

                                        Utang bank jangka                                  Utang bank jangka
                                       pendek, nilai dalam     Utang bank jangka pendek   pendek, nilai dalam     Utang bank jangka pendek
                                         mata uang asing                                    mata uang asing
                                       Short-term bank loan,                              Short-term bank loan,
                                         amount in foreign       Short term bank loans      amount in foreign       Short term bank loans
                                              currency                                           currency
Bank Central Asia Tbk      IDR                                       148,419,034,170                                    137,584,783,319                IDR     Bank Central Asia Tbk
                           Mata uang                                 148,419,034,170                                    137,584,783,319           Currency
Bank Mandiri (Persero) Tbk IDR                                                                                           10,874,133,382                IDR Bank Mandiri (Persero) Tbk
                           Mata uang                                                                                     10,874,133,382           Currency
Bank Pan Indonesia Tbk     IDR                                       128,888,557,938                                     88,039,816,696                IDR   Bank Pan Indonesia Tbk
                           Mata uang                                 128,888,557,938                                     88,039,816,696           Currency
Bank lokal lainnya         IDR                                        17,633,686,312                                     31,535,685,094                IDR         Other local banks
                           Mata uang                                  17,633,686,312                                     31,535,685,094           Currency
Kreditur nama bank         Mata uang                                 294,941,278,420                                    268,034,418,491           Currency       Creditor bank name
Page 27
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 28
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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