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Nomor Surat 046/SK/IOP/VII/2023
Nama Emiten PT Indo Oil Perkasa Tbk
Kode Emiten OILS
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 :
Dokumen ini merupakan dokumen resmi PT Indo Oil Perkasa Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT
Indo Oil Perkasa Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
30 June 2023
Nama entitas PT Indo Oil Perkasa 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 OILS Entity code
Nomor identifikasi entitas AB04 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor D. Consumer Non-Cyclicals Sector
Subsektor D2. Food & Beverage Subsector
Industri D23. Agricultural Products Industry
Subindustri D232. Plantations & Crops 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 tunggal / Single entity of an individual entity or a group of
entitas entities
Periode penyampaian laporan Period of financial statements
Kuartal II / Second Quarter
keuangan submissions
Tanggal awal periode berjalan January 01, 2023 Current period start date
Tanggal akhir periode berjalan June 30, 2023 Current period end date
Tanggal akhir tahun sebelumnya December 31, 2022 Prior year end date
Tanggal awal periode sebelumnya January 01, 2022 Prior period start date
Tanggal akhir periode sebelumnya June 30, 2022 Prior period end date
Tanggal akhir 2 tahun sebelumnya December 31, 2021 Prior 2 year end date
Mata uang pelaporan Rupiah / IDR Description of presentation currency
Kurs konversi pada tanggal pelaporan Conversion rate at reporting date if
jika mata uang penyajian selain rupiah presentation currency is other than
rupiah
Pembulatan yang digunakan dalam Level of rounding used in financial
penyajian jumlah dalam laporan Satuan Penuh / Full Amount statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit Type of report on financial statements
Jenis opini auditor Type of auditor's opinion
Hal yang diungkapkan dalam paragraf Matters disclosed in
pendapat untuk penekanan atas suatu emphasis-of-matter or other-matter
masalah atau paragraf penjelasan paragraph, if any
lainnya, jika ada
Hasil penugasan review Result of review engagement
Opini Hal Audit Utama Any Key Audit Matters Opinion
Jumlah Hal Audit Utama Total Key Audit Matters
Paragraf Hal Audit Utama Key Audit Matters Paragraph
Tanggal laporan audit atau hasil Date of auditor's opinion or result of
laporan review review report
Auditor tahun berjalan Current year auditor
Nama partner audit tahun berjalan Name of current year audit signing
partner
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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.
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[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
8,647,731,358 7,960,624,019
equivalents
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
57,200,999,405 33,368,064,777
ketiga parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
112,693,856 15,498,868,513
ketiga parties
Persediaan lancar Current inventories
Persediaan lancar 91,632,177,814 45,147,600,523 Current inventories
Uang muka lancar Current advances
Uang muka lancar Other current
2,409,550,973 14,772,523,450
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
328,801,415 1,707,699,423
lancar
Biaya mobilisasi yang Current deferred
24,647,719
ditangguhkan lancar mobilisation costs
Jumlah aset lancar 160,331,954,821 118,480,028,424 Total current assets
Aset tidak lancar Non-current assets
Aset pajak tangguhan 152,301,862 152,301,862 Deferred tax assets
Aset tetap Property, plant, and
49,849,841,888 38,296,374,133
equipment
Aset hak guna 1,018,547,050 1,053,669,362 Right of use assets
Jumlah aset tidak lancar 51,020,690,800 39,502,345,357 Total non-current assets
Jumlah aset 211,352,645,621 157,982,373,781 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang bank jangka Short term bank loans
68,973,596,075 43,646,838,903
pendek
Utang usaha Trade payables
Utang usaha pihak Trade payables
36,072,510,220 20,551,974,580
ketiga third parties
Beban akrual jangka Current accrued
1,011,693,737 686,927,858
pendek expenses
Utang pajak ( 1,379,486,846 ) 899,060,859 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 1,053,757,443 1,747,194,865
tahun atas utang
bank
Liabilitas jangka Current maturities
panjang yang jatuh of consumer
tempo dalam satu financing payables
tahun atas utang 664,967,763 334,356,385
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pembiayaan
konsumen
Liabilitas jangka Current maturities
panjang yang jatuh of finance lease
tempo dalam satu 110,000,000 110,000,000 liabilities
tahun atas liabilitas
sewa pembiayaan
Jumlah liabilitas Total current
106,507,038,392 67,976,353,450
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Liabilitas jangka Long-term liabilities
panjang setelah net of current
dikurangi bagian maturities
yang jatuh tempo
dalam satu tahun
Liabilitas jangka Long-term bank
panjang atas utang 6,849,423,381 5,685,013,348 loans
bank
Liabilitas jangka Long-term finance
panjang atas lease liabilities
1,082,499,011 1,082,499,011
liabilitas sewa
pembiayaan
Liabilitas jangka Long-term other
panjang atas 285,848,348 285,848,348 borrowings
pinjaman lainnya
Kewajiban imbalan Long-term
pasca kerja jangka 163,944,000 163,944,000 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
8,381,714,740 7,217,304,707
jangka panjang liabilities
Jumlah liabilitas 114,888,753,132 75,193,658,157 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 45,000,000,000 45,000,000,000 Common stocks
Tambahan modal Additional paid-in
23,618,650,160 23,618,650,160
disetor capital
Uang muka setoran Advances in capital
400,000,000 400,000,000
modal stock
Cadangan revaluasi 10,845,874,499 Revaluation reserves
Cadangan pengukuran Reserve of
kembali program ( 10,054,300 ) ( 10,054,300 ) remeasurements of
imbalan pasti defined benefit plans
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 1,000,000,000 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan 16,609,422,130 12,780,119,764 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
96,463,892,489 82,788,715,624
pemilik entitas induk owners of parent
entity
Jumlah ekuitas 96,463,892,489 82,788,715,624 Total equity
Jumlah liabilitas dan Total liabilities and equity
211,352,645,621 157,982,373,781
ekuitas
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[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
296,048,736,257 266,256,361,022
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 275,652,402,716 ) ( 244,223,903,727 )
pendapatan
Jumlah laba bruto 20,396,333,541 22,032,457,295 Total gross profit
Beban umum dan administrasi General and administrative
( 15,187,676,156 ) ( 11,908,301,792 )
expenses
Beban bunga dan keuangan ( 3,515,398,729 ) ( 2,706,287,824 ) Interest and finance costs
Pendapatan lainnya 1,928,930,551 3,672,896,861 Other income
Jumlah laba (rugi) sebelum Total profit (loss) before tax
3,622,189,207 11,090,764,540
pajak penghasilan
Pendapatan (beban) pajak 612,926,320 ( 2,500,006,844 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
4,235,115,527 8,590,757,696
yang dilanjutkan continuing operations
Laba (rugi) dari operasi yang Profit (loss) from discontinued
0
dihentikan operations
Jumlah laba (rugi) 4,235,115,527 8,590,757,696 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 46,674,405 remeasurement of defined
manfaat pasti, setelah benefit obligation, after tax
pajak
Jumlah pendapatan Total other
komprehensif lainnya comprehensive income
yang tidak akan 46,674,405 that will not be
direklasifikasi ke laba reclassified to profit or
rugi, setelah pajak loss, after tax
Jumlah pendapatan Total other comprehensive
komprehensif lainnya, 46,674,405 income, after tax
setelah pajak
Jumlah laba rugi komprehensif 4,235,115,527 8,637,432,101 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
4,235,115,527 8,590,757,696
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan ke kepentingan 0 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 4,235,115,527 8,637,432,101 attributable to parent entity
induk
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar Basic earnings per share
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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 7.98 29.64 share from continuing dilanjutkan operations
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[1410000] Statement of changes in equity - General Industry - Current Year
30 June 2023
Laporan perubahan ekuitas Statement of changes in equity
Cadangan pengukuran Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Uang muka setoran
Saham biasa Tambahan modal disetor Cadangan revaluasi kembali program ditentukan ditentukan diatribusikan kepada Ekuitas
modal
imbalan pasti penggunaannya penggunaannya entitas induk
Reserve of
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Advances in capital stock Revaluation reserves remeasurements of Equity
earnings earnings parent entity
defined benefit plans
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 45,000,000,000 23,618,650,160 400,000,000 ( 10,054,300 ) 1,000,000,000 12,780,119,764 82,788,715,624 82,788,715,624 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 45,000,000,000 23,618,650,160 400,000,000 ( 10,054,300 ) 1,000,000,000 12,780,119,764 82,788,715,625 82,788,715,624 Equity position, beginning of the period
Laba (rugi) 4,235,115,527 4,235,115,527 4,235,115,527 Profit (loss)
Distribusi dividen kas ( 1,405,813,161 ) ( 405,813,161 ) ( 1,811,626,322 ) ( 1,811,626,322 ) Distributions of cash dividends
Transaksi ekuitas lainnya 10,845,874,499 405,813,161 11,251,687,660 11,251,687,660 Other equity transactions
Posisi ekuitas, akhir periode 45,000,000,000 23,618,650,160 400,000,000 10,845,874,499 ( 10,054,300 ) 16,609,422,130 96,463,892,489 96,463,892,489 Equity position, end of the period
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[1410000] Statement of changes in equity - General Industry - Prior Year
30 June 2022
Laporan perubahan ekuitas Statement of changes in equity
Cadangan pengukuran Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Uang muka setoran
Saham biasa Tambahan modal disetor kembali program ditentukan ditentukan diatribusikan kepada Ekuitas
modal
imbalan pasti penggunaannya penggunaannya entitas induk
Reserve of
Advances in capital Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital remeasurements of Equity
stock earnings earnings parent entity
defined benefit plans
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 45,000,000,000 23,600,550,000 400,000,000 ( 49,882,000 ) 454,000,000 7,656,855,099 77,061,523,099 77,061,523,099 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 45,000,000,000 23,600,550,000 400,000,000 ( 49,882,000 ) 454,000,000 7,656,855,099 77,061,523,099 77,061,523,099 Equity position, beginning of the period
Laba (rugi) 1,148,528,265 7,442,229,431 8,590,757,696 8,590,757,696 Profit (loss)
Pendapatan komprehensif lainnya 46,674,404 46,674,405 46,674,405 Other comprehensive income
Pelaksanaan waran 2,667,840 2,667,839 2,667,839 Exercise of warrants
Posisi ekuitas, akhir periode 45,000,000,000 23,603,217,840 400,000,000 ( 49,882,000 ) 1,602,528,265 15,145,758,934 85,701,623,039 85,701,623,039 Equity position, end of the period
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[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
298,447,850,785 238,356,032,586
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 301,834,156,706 ) ( 239,986,664,686 ) goods and services
jasa
Pembayaran gaji dan Payments for salaries and
( 5,580,248,255 ) ( 4,486,350,221 )
tunjangan allowances
Kas diperoleh dari Cash generated from (used
( 8,966,554,176 ) ( 6,116,982,321 )
(digunakan untuk) operasi in) operations
Pembayaran bunga dari Interests paid from operating
( 3,515,398,729 ) ( 2,310,331,446 )
aktivitas operasi activities
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 2,516,687,360 )
penghasilan dari aktivitas
operasi
Arus kas sebelum Net cash flows received
perubahan dalam aset dan from (used in) operating
liabilitas yang diperoleh ( 12,481,952,905 ) activities before changes in
dari (digunakan untuk) assets and liabilities
aktivitas operasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 12,481,952,905 ) ( 10,944,001,127 )
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Pembayaran untuk perolehan Payments for acquisition of
( 11,553,467,755 ) ( 4,054,584,989 )
aset tetap property, plant and equipment
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 11,553,467,755 ) ( 4,054,584,989 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Penerimaan pinjaman bank 49,547,195,586 58,229,818,618 Proceeds from bank loans
Pembayaran pinjaman bank ( 23,749,465,803 ) ( 46,302,003,128 ) Payments of bank loans
Pembayaran liabilitas sewa Payments of finance lease
330,611,378
pembiayaan liabilities
Pembayaran pinjaman Payments of other borrowings
( 289,662,959 )
lainnya
Penerimaan dari penerbitan Proceeds from issuance of
2,667,840
saham biasa common stocks
Pembayaran dividen dari Dividends paid from financing
( 1,405,813,161 )
aktivitas pendanaan activities
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
24,722,528,000 11,640,820,371
(digunakan untuk) aktivitas financing activities
pendanaan
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Jumlah kenaikan (penurunan) 687,107,340 ( 3,357,765,745 )Total net increase (decrease)
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
7,960,624,019 4,982,610,906
awal periode flows, beginning of the period
Kas dan setara kas arus kas, Cash and cash equivalents
8,647,731,358 1,624,845,161
akhir periode cash flows, end of the period
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[1610000] Explanation for Significant Accounting Policy - General Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 June 2023
Dasar penyusunan laporan keuangan Catatan 1 Basis of preparation of consolidated financial
konsolidasian statements
Prinsip-prinsip konsolidasi Catatan 1,2,3 Principles of consolidation
Kas dan setara kas Catatan 4 Cash and cash equivalents
Piutang usaha dan piutang lain-lain Catatan 5 &6 Trade and other receivables
Persediaan Catatan 7 Inventories
Utang usaha dan liabilitas lain-lain Catatan 12 Trade payables and other liabilities
Pengakuan pendapatan dan beban Catatan 20,21,22 Revenue and expense recognition
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Penjabaran mata uang asing Catatan2 Foreign currency translation Pajak penghasilan Catatan 16 Income taxes Laba per saham Catatan 26 Earnings per share Dividen Catatan 19 D Dividends Transaksi dan saldo dalam mata uang asing Catatan 30 Foreign currency transactions and balances Aset hak guna Catatan 11 Right of use assets Beban dibayar dimuka Catatan 9 Prepaid expenses
Page 15
Modal saham Catatan 19 Share capital
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[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year
30 June 2023
Aset tetap Property, plant, and equipment
Aset tetap, akhir
Aset tetap, awal periode Penambahan aset tetap Pengurangan aset tetap Revaluasi aset tetap
periode
Property, plant, and
Addition in property, Disposals in property, Revaluation of property, Property, plant, and
equipment, beginning
plant, and equipment plant, and equipment plant, and equipment equipment, end period
period
Nilai perolehan, kotor Bangunan dan Building and leasehold Carrying amount, gross
fasilitasnya, dimiliki 10,402,612,249 288,006,084 2,385,854,190 13,076,472,523 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 13,667,426,723 3,182,195,271 11,188,464,405 28,038,086,399 equipment, directly
owned
Alat berat, dimiliki Heavy equipment,
3,302,762,361
langsung directly owned
Alat pengangkutan, Transportation
dimiliki langsung 1,019,900,131 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 872,019,614 152,291,283 ( 4,410,766 ) equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
2,582,329,361 720,433,000
dimiliki langsung owned
Dimiliki langsung 27,524,387,947 4,342,925,638 ( 4,410,766 ) 13,574,318,595 45,437,221,414 Directly owned
Bangunan, dalam Building, assets under
9,018,960,597 2,661,505,119 ( 4,618,812,272 ) 7,061,653,444
penyelesaian construction
Mesin dan alat berat, Machinery and heavy
dalam penyelesaian 9,848,512,173 5,127,286,990 ( 6,490,456,225 ) 8,485,342,938 equipment, assets
under construction
Aset dalam Assets under
18,867,472,770 7,788,792,109 ( 11,109,268,497 ) 15,546,996,382
penyelesaian construction
Aset tetap Property, plant, and
46,391,860,717 12,131,717,747 ( 11,113,679,263 ) 13,574,318,595 60,984,217,796
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 1,339,631,174 538,282,093 1,877,913,267 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
Page 17
dimiliki langsung 5,152,401,981 2,236,278,570 7,388,680,551 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 600,982,597 77,406,413 678,389,010 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
1,002,470,832 186,922,248 1,189,393,080
dimiliki langsung owned
Dimiliki langsung 8,095,486,584 3,038,889,324 11,134,375,908 Directly owned
Aset tetap Property, plant, and
8,095,486,584 3,038,889,324 11,134,375,908
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
38,296,374,133 49,849,841,888
equipment
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[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Aset tetap, awal periode Penambahan aset tetap Pengurangan aset tetap Aset tetap, akhir periode
Property, plant, and
Addition in property, plant, Disposals in property, plant, Property, plant, and
equipment, beginning
and equipment and equipment equipment, end period
period
Nilai perolehan, kotor Bangunan dan fasilitasnya, Building and leasehold Carrying amount, gross
dimiliki langsung 8,891,730,000 3,312,054,300 ( 1,801,172,051 ) 10,402,612,249 improvement, directly
owned
Mesin dan peralatan, Machinery and equipment,
17,386,667,229 6,465,199,775 ( 10,184,440,281 ) 13,667,426,723
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
709,366,255 162,653,359 872,019,614
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
1,422,291,123 1,160,038,238 2,582,329,361
dimiliki langsung owned
Dimiliki langsung 28,410,054,607 11,099,945,672 ( 11,985,612,332 ) 27,524,387,947 Directly owned
Bangunan, dalam Building, assets under
1,685,324,327 7,333,636,270 9,018,960,597
penyelesaian construction
Mesin dan alat berat, dalam Machinery and heavy
penyelesaian 9,848,512,173 9,848,512,173 equipment, assets under
construction
Aset dalam penyelesaian Assets under
1,685,324,327 17,182,148,443 18,867,472,770
construction
Aset tetap Property, plant, and
30,095,378,934 28,282,094,115 ( 11,985,612,332 ) 46,391,860,717
equipment
Akumulasi depresiasi Bangunan dan fasilitasnya, Building and leasehold Carrying amount,
dimiliki langsung 1,256,672,997 488,221,888 ( 405,263,711 ) 1,339,631,174 improvement, directly accumulated depreciation
owned
Mesin dan peralatan, Machinery and equipment,
6,236,952,240 2,539,469,232 ( 3,624,019,491 ) 5,152,401,981
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
418,367,829 182,614,768 600,982,597
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
699,069,644 303,401,188 1,002,470,832
dimiliki langsung owned
Dimiliki langsung 8,611,062,710 3,513,707,076 ( 4,029,283,202 ) 8,095,486,584 Directly owned
Aset tetap Property, plant, and
8,611,062,710 3,513,707,076 ( 4,029,283,202 ) 8,095,486,584
equipment
Page 19
Nilai perolehan Aset tetap Property, plant, and Carrying amount
21,484,316,224 38,296,374,133
equipment
Page 20
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas aset tetap Catatan 10 Disclosure of notes for property, plant and
equipment
Page 21
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
30 June 2023
Aset hak guna Right of use assets
Aset hak guna, periode awal Penambahan aset hak guna Aset hak guna, periode akhir
Right of use assets, beginning Right of use assets, end
Addition in right of use assets
period period
Nilai perolehan, kotor Lainnya, aset hak guna 1,404,892,483 1,404,892,483 Others, right of use assets Carrying amount, gross
Aset hak guna 1,404,892,483 1,404,892,483 Right of use assets
Akumulasi depresiasi Lainnya, aset hak guna 351,223,121 35,122,312 386,345,433 Others, right of use assets Carrying amount, accumulated
Aset hak guna 351,223,121 35,122,312 386,345,433 Right of use assets depreciation
Nilai perolehan Aset hak guna 1,053,669,362 1,018,547,050 Right of use assets Carrying amount
Page 22
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
31 December 2022
Aset hak guna Right of use assets
Aset hak guna, periode awal Penambahan aset hak guna Aset hak guna, periode akhir
Right of use assets, beginning Right of use assets, end
Addition in right of use assets
period period
Nilai perolehan, kotor Lainnya, aset hak guna 1,404,892,483 1,404,892,483 Others, right of use assets Carrying amount, gross
Aset hak guna 1,404,892,483 1,404,892,483 Right of use assets
Akumulasi depresiasi Lainnya, aset hak guna 280,978,497 70,244,624 351,223,121 Others, right of use assets Carrying amount, accumulated
Aset hak guna 280,978,497 70,244,624 351,223,121 Right of use assets depreciation
Nilai perolehan Aset hak guna 1,123,913,986 1,053,669,362 Right of use assets Carrying amount
Page 23
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas aset hak guna Catatan 11 Disclosure of notes for right of use assets
Page 24
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry
Catatan untuk pendapatan berdasarkan Notes for revenue by parties
pihak
30 June 2023 30 June 2022
Penjualan dan Penjualan dan
Nama pihak
pendapatan usaha pendapatan usaha
Party name Sales and revenue Sales and revenue
Pihak berelasi 1 PT ASIANAGRO Related party 1
10,272,968,000 13,298,740,000
AGUNGJAYA
Pihak berelasi 2 PT BARCO 8,979,971,000 6,980,918,000 Related party 2
Pihak berelasi 3 PT BONANZA Related party 3
10,983,600,000 13,829,400,000
MEGAH
Pihak berelasi 4 PT KUSUMA Related party 4
8,390,274,000 2,344,020,000
MUKTI REMAJA
Pihak berelasi 5 PT NEW HOPE Related party 5
12,258,601,850 1,236,335,400
INDONESIA
Pihak berelasi 6 PT IKAN DORANG 27,731,675,000 10,010,880,000 Related party 6
Pihak berelasi 7 PT SAHATI Related party 7
HAMPARAN 11,718,000,000 9,092,100,000
TANGGUH
Pihak berelasi 8 PT SILK CHAINS Related party 8
45,487,755,794 0
INDONESIA
Pihak berelasi 9 PREMIUM Related party 9
VEGETABLE OILS 35,081,695,819 24,016,347,616
SDN BHD
Pihak berelasi 10 MEWAHOLEO Related party 10
INDUSTRIES SDN 16,908,185,060 16,949,555,324
BHD
Pihak berelasi Other related parties
LAINNYA 108,236,009,734 168,498,064,682
lainnya
Pihak berelasi 296,048,736,257 266,256,361,022 Related parties
Tipe pihak 296,048,736,257 266,256,361,022 Type of parties
Page 25
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas pendapatan Catatan 20 Disclosure of notes for revenue
Page 26
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry
Piutang usaha berdasarkan mata uang Trade receivables by currency
30 June 2023 31 December 2022
Penyisihan Penyisihan
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Trade receivables, gross impairment of trade Trade receivables Trade receivables, gross impairment of trade Trade receivables
receivables receivables
Pihak ketiga IDR 22,587,158,628 16,500,509,513 IDR Third party
USD 35,112,655,877 17,366,370,364 USD
Mata uang 57,699,814,505 ( 498,815,100 ) 57,200,999,405 33,866,879,877 ( 498,815,100 ) 33,368,064,777 Currency
Pihak berelasi Mata uang 0 (0) 0 Currency Related party
Page 27
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas piutang usaha Catatan 5 Disclosure of notes for trade receivables
Page 28
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 June 2023 31 December 2022
Barang jadi 23,049,080,704 9,794,531,493 Finished goods
Bahan baku dan bahan Raw and indirect material
68,583,097,110 35,353,069,030
pembantu
Persediaan, kotor 91,632,177,814 45,147,600,523 Inventories, gross
Persediaan 91,632,177,814 45,147,600,523 Inventories
Persediaan lancar 91,632,177,814 45,147,600,523 Current inventories
Page 29
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas persediaan Catatan 7 Disclosure of notes for inventories
Page 30
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Utang usaha berdasarkan umur Trade payables by aging
30 June 2023 31 December 2022
Utang usaha Utang usaha
Trade payables Trade payables
Belum jatuh tempo Umur 36,072,510,220 20,551,974,580 Aging Not yet due
Jatuh tempo Umur 36,072,510,220 20,551,974,580 Aging Due status
Page 31
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas utang usaha Catatan 12 Disclosure of notes for trade payables
Page 32
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry
Beban pokok penjualan Cost of good sold
30 June 2023 30 June 2022
Persediaan bahan baku awal 35,353,069,030 57,365,331,760 Beginning raw inventory
Pembelian bahan baku 187,944,378,055 175,247,588,296 Purchased raw inventory
Persediaan bahan baku akhir 68,583,097,110 57,192,590,260 Ending raw inventory
Bahan baku yang digunakan 154,714,349,975 175,420,329,850 Raw inventory used
Beban jasa 1,020,375,797 539,508,826 Service Cost
Upah, tenaga kerja langsung 2,342,308,502 1,532,685,644 Wages and direct labor
Depresiasi 2,163,464,754 1,406,654,067 Depreciation
Beban utilitas 1,963,835,920 1,511,572,303 Utilities expense
Beban bahan bakar 1,952,379,971 518,030,592 Fuel expenses
Jumlah biaya produksi 164,156,714,919 180,928,781,282 Total production cost
Harga pokok produksi 164,156,714,919 180,928,781,282 Cost of goods manufactured
Barang jadi awal 9,794,531,493 36,959,402,399 Beginning finish goods inventory
Pembelian barang jadi 106,382,713,557 4,680,662,358 Purchased finish goods inventory
Barang jadi akhir 23,049,080,703 ( 20,470,903,537 ) Ending finish goods inventory
Beban pokok pendapatan Other cost of goods sold
18,367,523,450
lainnya
Beban pokok penjualan dan Cost of sales and revenue
275,652,402,716 244,223,903,727
pendapatan
Page 33
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas beban pokok Catatan 21 Disclosure of notes for cost of goods sold
penjualan
Page 34
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
30 June 2023 31 December 2022
Utang bank, nilai dalam Utang bank, nilai dalam
Total utang bank, kotor Total utang bank, kotor
mata uang asing mata uang asing
Bank loan, amount in Bank loan, amount in
Total bank loans, gross Total bank loans, gross
foreign currency foreign currency
Bank lokal lainnya IDR 6,849,423,381 5,685,013,348 IDR Other local banks
Mata uang 6,849,423,381 5,685,013,348 Currency
Kreditur nama bank Mata uang 6,849,423,381 5,685,013,348 Currency Creditor bank name
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
30 June 2023 31 December 2022
Total utang bank, kotor 6,849,423,381 5,685,013,348 Total bank loans, gross
Total utang bank, bersih 6,849,423,381 5,685,013,348 Total bank loan, net
Liabilitas jangka panjang yang jatuh tempo dalam satu Current maturities of bank loans
1,053,757,443 1,747,194,865
tahun atas utang bank
Liabilitas jangka panjang atas utang bank 6,849,423,381 5,685,013,348 Long-term bank loans
Page 35
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas utang bank jangka Catatan 17 Disclosure of notes for long-term bank loans
panjang
Page 36
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
31 December 2022
Catatan untuk utang bank jangka panjang Notes for long-term
bank loan
Jatuh tempo utang bank jangka
panjang
Due date for long-term bank loan
Bank lokal lainnya IDR 6849423381 IDR Other local banks
Page 37
[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 lokal lainnya IDR 68,973,596,075 43,646,838,903 IDR Other local banks
Mata uang 68,973,596,075 43,646,838,903 Currency
Kreditur nama bank Mata uang 68,973,596,075 43,646,838,903 Currency Creditor bank name
Page 38
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Pengungkapan Disclosure
30 June 2023
Pengungkapan catatan atas utang bank jangka Catatan 13 Disclosure of notes for short-term bank loans
pendek
Page 39
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
30 June 2023
Catatan utang bank jangka pendek Notes for short-term
bank loans
Jatuh tempo utang bank jangka
pendek
Due date for short-term bank loan
Bank Cimb Niaga Tbk IDR 2528692803 IDR Bank Cimb Niaga Tbk
Bank lokal lainnya IDR 66444903272 IDR Other local banks
31 December 2022
Catatan utang bank jangka pendek Notes for short-term
bank loans
Jatuh tempo utang bank jangka
pendek
Due date for short-term bank loan
Bank Cimb Niaga Tbk IDR 2574670641 IDR Bank Cimb Niaga Tbk
Bank lokal lainnya IDR 41072168262 IDR Other local banks
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Other files in this announcement 6
LK-Q2-2023.pdf
done
FinancialStatement-2023-II-OILS.xlsx
done
instance.zip
done
TABEL OF CONTENT.pdf
done
inlineXBRL.zip
done