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007-PERMINTAAN PENJELASAN DAN KORESI LK Q3.pdf
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ODPUM PT DUA PUTRA UTAMA MAKMUR Tbk Nomor : 007/Corsec-DPUM/1/2026 Pati, 27 Januari 2026 Lamp : - Hal : Jawaban atas Surat No: S-00337/BEI.PP3/01-2026 Perihal Permintaan Penjelasan dan Permintaan Koreksi Laporan Keuangan 93 Tahun 2025 Kepada Yth. Kepala Eksekutif Otoritas Jasa Keuangan Gedung Soemitro Djojohadikusumo Jalan Lapangan Banteng Timur 2-4 Jakarta 10710 Up. Direktur Penilaian Keuangan Perusahaan Sektor Riil Dengan Hormat, Sehubungan dengan kewajiban keterbukaan informasi serta menindaklanjuti hasil penelaahan atas Laporan Keuangan Interim Perseroan untuk periode 30 September 2025 (93), bersama ini kami sampaikan bahwa Perseroan telah melakukan perbaikan/revisi atas Laporan Keuangan dimaksud. Perbaikan tersebut dilakukan untuk menyesuaikan pencatatan dan pengakuan akuntansi agar sesuai dengan standar akuntansi yang berlaku, antara lain terkait penyesuaian cadangan penyisihan piutang, pengakuan beban penyusutan properti investasi dan aset tetap, serta penyesuaian atas pendapatan dan akun terkait lainnya. Sebagai penjelasan lebih rinci, bersama ini Perseroan sampaikan Penjelasan atas Perubahan Laporan Keuangan Interim 93 Periode 30 September 2025 sebagai berikut: 1. Perubahan pada CALK 5. Piutang Usaha Piutang Usaha Sebelum Revisi Setelah Revisi Selisih Putang Usaha 554.193.817.072 554.101.168.666 Cadangan (263.265.774.129) (266.532.335.702) 3.266.561.573 Penyisihan Piutang Total 290.928.042.943 287.568.832.964 Penjelasan : Terdapat penurunan Nilai Piutang setelah dikurangi pencadangan # 3 Milyar karena dilakukan penyesuaian atas nilai pencadangan penyisihan piutang per 30 September 2025 Head Office: JL. Raya Pati - Juwana KM 7, Dukuh Guyangan,RT 01,RW 05, Purworejo, Pati, Jawa Tengah 59119 Phone: 462295 4199 O11 Fax: 462295 4199 010
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ODPUM PT DUA PUTRA UTAMA MAKMUR Tbk 2. Perubahan pada CALK 10. Properti Investasi Properti Investasi Properti Investasi - Building Akumulasi Properti Investasi - Building Sebelum Revisi 18.828.896.000 (8.690.829.750) Setelah Revisi 18.828.896.000 (9.161.552.150) Selisih (470.722.400) Total Penjelasan 10.138.066.250 9.667.343.850 Terdapat kekurangan pengakuan Beban Penyusutan atas Properti Investasi pada 92 dan (93 masing-masing sebesar Rp235,361,200/3bulan 3. Perubahan pada CALK 11. Aset Tetap Aset Tetap Sebelum Revisi Setelah Revisi Selisih Land 388.687.748.311 388.687.748.311 - Impairment Of (75.356.612.500) (75.356.612.500) - Fixed Assets - Land Building 198.922.878.233 198.922.878.233 - Vehicle 6.581.338.861 6.581.338.861 - Vessel - - - Machine & 360.159.707.491 360.159.707.491 - Eguipment Total 878.995.060.396 878.995.060.396 - Accum Deprec (80.287.436.422) (81.678.828.375) 1.391.391.952 Building Accum Deprec (6.489.132.155) (6.489.132.155) - Vehicle Accum Deprec 2 - - Vessel Accum Deprec (225.570.384.355) (206.440.777.333) (19.129.607.022) Machine & Eguipment Total (312.346.952.933) (294.608.737.863) (17.738215.070) Nilai Aset Tetap 566.648.107.463 584.386.322.533 (17.738215.070) Penjelasan : Terdapat kekurangan pengakuan penyusutan atas aset tetap bangunan sebesar Rp1,391,391,952 serta terdapat kelebihan pengakuan penyusutan asat mesin & peralatan dari periode April sampai dengan September 2025 sebesar Rp19,129,607,022 Head Office: Jl Raya Pati - Juwana KM 7, Dukuh Guyangan,RT O1,RW 05, Purworejo, Pati, Jawa Tengah 59119 Phone: 162295 4199 O11 Fax: 162295 4199 010 ite: www.duaputra.com
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ODPUM PT DUA PUTRA UTAMA MAKMUR Tbk 4. Perubahan pada CALK 19. Modal Saham Bahwa Perseroan melakukan perubahan pada akta yang dituangkan pada laporan keuangan yaitu sebagai berikut: Sebelum Revisi Akta No. 15 tanggal 15 Oktober 2021 oleh Notaris Dr. R. Djoko Setyo Hartono Widagdo, S.E, M.M, S.H, M.Kn. Setelah Revisi Akta No. 13 tanggal 22 Mei 2025 oleh Notaris Dr. R. Djoko Setyo Hartono Widagdo, S.E, M.M, S.H, M.Kn 5. Perubahan pada CALK 23. Pendapatan/Penjualan Pendapatan / Penjualan | Sebelum Revisi | Setelah Revisi Selisih | Pendapatan / Penjualan | 871.877.036.617 | 850.602.069.085 21.274.967.533 | Penjelasan : Terjadi penurunan pendapatan karena adanya double pengakuan atas penjualan Trading Export atas nama PT Unirama Sukses Internasional, dimana atas Trading Exportnya seharusnya miliki PT USI, hal ini sedang dalam proses pengajuan Notul (Pembetulan) di Bea Cukai atas PEB. Perseroan menegaskan bahwa perbaikan Laporan Keuangan ini tidak mempengaruhi kelangsungan usaha Perseroan dan dilakukan untuk meningkatkan kualitas serta keandalan informasi keuangan yang disajikan kepada publik. Demikian kami sampaikan. Atas perhatian Bursa Efek Indonesia, kami ucapkan terima kasih. Hormat kami, PT DUA PUTRA UTAMA MAKMUR Tbk Direktur Utama Head Office: JL Raya Pati - Juwana KM 7, Dukuh Guyangan,RT O1,RW 05, Purworejo, Pati, Jawa Tengah 59119 Phone: 462295 4199 O11 Fax: 62295 4199 010 Website: www.duaputra.com
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ODPUM PT DUA PUTRA UTAMA MAKMUR Tbk Number : 007 /Corsec-DPUM/1/2026 Pati, January 27, 2026 Lamp : - Matter : Answer on Letter No: S-00337/BEI.PP3/01-2026 Regarding Reguests for Explanations and Reguests Correction of 93 2025 Financial Report Dear. Chief Executive of the Financial Services Authority Soemitro Djojohadikusumo Building, Jalan Lapangan Banteng Timur 2-4 Jakarta 10710 Up . Director of Financial Assessment of Real Sector Companies Yours faithfully, In connection with obligation openness information as well as follow up results review on Report Company's Interim Financial Statements for period 30 September 2025 (93), together with we convey this that the Company has do repair / revision on Report Finance intended . Repair the done For adapt recording and recognition accounting to suit with standard applicable accounting , including those related to adjustment reserves elimination receivables , recognition burden depreciation property investments and assets remain , and adjustment on income and accounts related others . As explanation more detailed , together This Company conveys an explanation regarding Changes to the O3 Interim Financial Report for the Period 30 September 2025 as following : 1. Changes to CALK 5. Accounts Receivable Accounts Before Revision After Revision Difference Receivable Turnaround 554.193.817.072 554.101.168.666 Removal Proposal (263.265.774.129) (266.532.335.702) 3,266,561,573 Accounts receivable Total 290.928.042.943 287,568,832,964 Explanation : There is impairment of receivables after reduced backup # 3 Billion Because done adjustment on mark backup elimination receivables as of September 30, 2025. 2. Changes to CALK 10. Properties Investment Property Before Revision After Revision Difference Investment Head Office: Jl. Raya Pati - Juwana KM 7, Dukuh Guyangan,RT 01,RW 05, Purworejo, Pati, Jawa Tengah 59119 Phone: #62295 4199 011 Fax: 162295 4199 010 Website: www.duaputra.com
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ODPUM PT DUA PUTRA UTAMA MAKMUR Tbk Property Investment - Building Accumulation Property Investment - Building 18,828,896,000 (8.690,829,750) 18,828,896,000 (9,161,552,150) (470,722,400) Total Explanation 10,138,066,250 9,667,343,850 : There is lack Depreciation Expense Recognition on Property Investment in 92 and 93 was Rp235,361,200/3 months respectively 3. Changes to CALK 11. Fixed Assets Fixed assets Before Revision After Revision Difference Land 388,687,748,311 388,687,748,311 - Impairment Of (75.356.612.500) (75.356.612.500) - Fixed Assets - Land Building 198.922.878.233 198.922.878.233 - Vehicle 6.581.338.861 6.581.338.861 - Vessel - - - Machine & 360.159.707.491 360.159.707.491 - Eguipment Total 878.995.060.396 878.995.060.396 - Accum Deprec (80,287,436,422) (81,678,828,375) 1,391,391,952 Building Accumulation (6.489.132.155) (6.489.132.155) - Please Vehicle Accumulation Pray for the Vessel Accumulation (225,570,384,355) (206,440,777,333) (19,129,607,022) Machine & Eguipment Total (812,346,952,933) (294,608,737,863) (17.738215.070) Fixed Asset Value '” 566.648.107.463 584.386.322.533 (17.738215.070) Explanation : There is lack confession depreciation on asset still building amounting to Rp1,391,391,952 and there is excess confession depreciation asat machinery & Head Office: JL. Raya Pati - Juwana KM 7, Dukuh Guyangan,RT O1,RW 05, Purworejo, Pati, Jawa Tengah 59119 Phone: 162295 4199 O11 Fax: 462295 4199 010 Website: www.duaputra.com
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ODPUM PT DUA PUTRA UTAMA MAKMUR Tbk eguipment from period from April to by September 2025 amounting to Rp19,129,607,022 4. Changes to CALK 19. Share Capital That the Company carries out changes to the deedas stated in the report finance that is as following : Before Revision Deed No. 15 dated October 15, 2021 by Notary Dr. R. Djoko Setyo Hartono Widagdo , SE, MM, SH , M.Kn. After Revision Deed No. 13 dated May 22, 2025 by Notary Dr. R. Djoko Setyo Hartono Widagdo , SE , MM, SH, M.Kn 5. Changes to CALK 23. Revenue / Sales Revenue / Sales Before Revision | After Revision Difference Revenue / Sales 871,877,036,617 | 850,602,069,085 | 21,274,967,533 Explanation : Happened decline income Because the existence of double recognition on Export Trading sales on behalf of PT Unirama International Success , where on Export Trading should owned by PT USI, this This currently in the application process Notul ( Correction ) at Customs on PEB. The company confirms that repair Report Finance This No influence continuity the Company's business and carried out For increase guality as well as reliability information financial statements presented to public . Thus we convey . We thank the Indonesian Stock Exchange for your attention . accept love . Best regards, PT DUA PUTRA UTAMA MAKMUR Tbk ur Mi. MAKMUR Tbk Bambang Panca Putra President Director s Head Office: JL Raya Pati - Juwana KM 7, Dukuh Guyangan,RT O1,RW 05, Purworejo, Pati, Jawa Tengah 59119 Phone: 462295 4199 O11 Fax: 462295 4199 010 Website: www.duaputra.com
Names mentioned 10 people and organisations named in the text · linked when the evidence is strong
unresolved
person
Dr. R. Djoko Setyo Hartono Widagdo
p.3 ×6
unresolved
org
PT Unirama Sukses Internasional
p.3
unresolved
org
PT USI
p.3 ×2
unresolved
org
Financial Services Authority
p.4
unresolved
org
PT Unirama International Success
p.6
unresolved
org
Mi. MAKMUR Tbk
p.6
unresolved
person
Bambang Panca Putra
· President Director
p.6
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