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PT MD ENTERTAINMENT Tbk PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Laporan Keuangan Konsolidasian Consolidated Financial Statements tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024 serta untuk periode sembilan bulan yang berakhir and for the nine-month periods ended pada tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
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Daftar Isi Table of Contents
Halaman/
Page
Surat pernyataan direksi Board of directors’ statement
Surat pernyataan direksi Board of directors statement
Laporan posisi keuangan konsolidasian 1-2 Consolidated statements of financial position
Laporan laba rugi dan penghasilan Consolidated statements of profit or loss and
komprehensif lain konsolidasian 3 other comprehensive income
Laporan perubahan ekuitas konsolidasian 4 Consolidated statements of changes in equity
Laporan arus kas konsolidasian 5 Consolidated statements of cash flows
Catatan atas laporan keuangan konsolidasian 6 - 80 Notes on consolidated financial statements
7 - 63
Catatan atas laporan keuangan konsolidasian Notes to consolidated financial statements
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
30 September 2025 dan 31 Desember 2024 September 30, 2025 and December 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 30 September 2025/ 31 Desember 2024/
Notes September 30, 2025 December 31, 2024
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 2d, 4 318.967.437.341 372.089.069.098 Cash and cash equivalents
Piutang usaha 5 Accounts receivable
Pihak ketiga 34.935.799.541 59.612.975.196 Third parties
Pihak berelasi 2m,32 7.137.594.881 10.120.422.365 Related parties
Piutang lain-lain - pihak ketiga 6 476.892.140 4.485.367.005 Others receivable - third parties
Pajak dibayar dimuka 2o, 7a 40.542.363.574 55.779.798.927 Prepaid taxes
Uang muka 8 36.424.286.467 33.690.467.925 Advances
Persediaan 2e,9 477.797.106.191 505.070.855.255 Inventories
Biaya dibayar dimuka 2g, 10 9.090.059.996 6.179.398.183 Prepaid expense
Total Aset Lancar 925.371.540.130 1.047.028.353.952 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Kas di bank yang dibatasi penggunaanya 2e, 11 226.207.361.448 288.594.000.000 Restricted cash in banks
Uang muka pembelian - aset tidak lancar 12 1.564.220.204 1.290.769.030 Advance for purchase of non-current assets
Aset tetap 2i, 13 935.444.569.264 929.206.303.489 Fixed assets
Properti investasi 2j, 14 76.114.883.451 80.712.426.747 Investment properties
Aset film 2g, 15 435.405.816.014 349.307.017.935 Film assets
Aset tak berwujud 2k,16 1.089.366.908.230 1.096.619.607.595 Intangible assets
Aset pajak tangguhan 2p, 7d 164.051.315.241 128.244.527.083 Deffered tax assets
Aset lain-lain 17 808.823.840 16.305.579.350 Other assets
Total Aset Tidak Lancar 2.928.963.897.693 2.890.280.231.228 Total Non-Current Assets
TOTAL ASET 3.854.335.437.823 3.937.308.585.180 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
30 September 2025 dan 31 Desember 2024 September 30, 2025 and December 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 30 September 2025/ 31 Desember 2024/
Notes September 30, 2025 December 31, 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha Accounts payable
Pihak ketiga 18 78.238.493.487 77.326.008.867 Third parties
Pihak berelasi 29 2.114.011.275 - Related parties
Utang bank jangka pendek 21 224.320.000.000 224.320.000.000 Short-term bank loans
Utang pajak 2o, 7b 13.549.845.799 12.526.460.649 Taxes payable
Beban yang masih harus dibayar 19 9.737.003.061 24.920.542.350 Accrued expenses
Uang muka penjualan 20 28.619.804.421 28.924.493.952 Sales advances
Liabilitas jangka panjang Current maturities of
yang jatuh tempo dalam satu tahun: long-term liabilities:
Utang bank 21 - 79.800.000.000 Bank loans
Utang lain-lain - pihak ketiga 22 27.417.930.996 20.863.420.104 Others payable - third parties
Total Liabilitas Jangka Pendek 383.997.089.039 468.680.925.922 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas jangka panjang setelah
dikurangi bagian yang jatuh tempo Long-term liabilities net of
dalam satu tahun: current maturities:
Utang bank 21 - 701.650.000.000 Bank loans
Utang lain-lain pihak berelasi 2m, 22, 30 992.889.813 992.889.813 Other Payable - related parties
Liabilitas pajak tangguhan 2o,7d 25.131.841.728 22.757.852.153 Deffered tax liabilities
Liabilitas imbalan kerja 2p, 23 29.347.684.337 30.668.899.331 Employee benefits liability
Total Liabilitas Jangka Panjang 55.472.415.878 756.069.641.297 Total Non-Current Liabilities
Total Liabilitas 439.469.504.917 1.224.750.567.219 Total Liabilities
EKUITAS EQUITY
Modal saham Share capital
Modal dasar - 20.000.000.000 saham Authorized - 20,000,000,000 shares
dengan nilai nominal Rp100 per saham with par value of Rp100
Modal ditempatkan dan disetor - 9.897.787.962 Issued and paid-up capital - 9,897,787,962
saham pada 31 Desember 2024 dan 24 1.088.756.675.800 989.778.796.200 shares as of December 31, 2024 and
10.887.566.758 saham 10,887,566,758 shares
pada 30 September 2025 as of September 30, 2025
Tambahan modal disetor 24 2.046.685.919.617 1.359.045.514.857 Additional paid-in capital
Selisih transaksi perubahan Difference due to changes
ekuitas entitas anak (4.232.214.523) (4.232.214.523) of equity in subsidiary
Penghasilan komprehensif lain 1.540.209.850 657.886.363 Others comprehensive income
Saldo laba 25 Retained earnings
Telah ditentukan penggunaannya 22.100.000.000 22.100.000.000 Appropriated
Belum ditentukan penggunaannya 138.588.855.237 206.671.481.461 Unappropriated
Jumlah ekuitas yang dapat diatribusikan Equity attributable to
kepada pemilik entitas induk 3.293.439.445.980 2.574.021.464.358 owners of the parent
Kepentingan nonpengendali 2c, 26 121.426.486.926 138.536.553.603 Non-controlling interest
Total Ekuitas 3.414.865.932.906 2.712.558.017.961 Total Equity
TOTAL LIABILITAS DAN EKUITAS 3.854.335.437.823 3.937.308.585.180 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN KONSOLIDASIAN LOSS AND OTHER COMPREHENSIVE INCOME
untuk periode sembilan bulan yang berakhir pada for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 30 September / September,30
Notes 2025 2024
PENDAPATAN 2n, 28 406.419.581.792 348.069.752.293 REVENUE
BEBAN POKOK PENDAPATAN 2n, 29 198.210.294.273 119.383.572.231 COST OF REVENUE
LABA (RUGI) BRUTO 208.209.287.519 228.686.180.062 GROSS PROFIT (LOSS)
BEBAN USAHA 2n, 30 244.816.478.063 107.141.051.004 OPERATING EXPENSES
LABA (RUGI) USAHA (36.607.190.544) 121.545.129.058 OPERATING PROFIT (LOSS)
PENGHASILAN (BEBAN) LAIN-LAIN 31 OTHER INCOME (EXPENSES)
Penghasilan lain-lain 22.654.768.957 18.052.625.877 Other income
Beban lain-lain (55.802.025.157) (7.437.556.959) Other expense
Provisi atas sengketa pajak (37.475.407.791) (2.525.135.939) Provision for tax dispute
Penghasilan (Beban) Lain-lain - Neto (70.622.663.991) 8.089.932.979 Other Income (Expenses) - Net
LABA (RUGI) SEBELUM MANFAAT PROFIT (LOSS) BEFORE INCOME
(BEBAN) PAJAK PENGHASILAN (107.229.854.535) 129.635.062.037 TAX BENEFIT (EXPENSE)
MANFAAT (BEBAN) PAJAK INCOME TAX BENEFITS
PENGHASILAN 2o (EXPENSES)
Kini 7c (11.647.598.600) (21.617.634.060) Current
Tangguhan 7d 33.682.341.313 (5.120.209.173) Deferred
Manfaat (Beban) Pajak Penghasilan - Neto 22.034.742.713 (26.737.843.233) Income Tax Benefits (Expenses) - Net
LABA (RUGI) NETO (85.195.111.822) 102.897.218.804 NET PROFIT (LOSS)
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang tidak akan direklasifikasi Item not to be reclassified
ke laba rugi: to profit or loss:
Pengukuran kembali liabilitas Remeasurement of defined
imbalan kerja 2p,23 1.134.285.137 (374.940.435) benefit program
Pajak penghasilan terkait 2o,7d (249.542.730) 82.486.896 Related income tax
Penghasilan Komprehensif Lain - Neto 884.742.407 (292.453.539) Other Comprehensive Income - Net
LABA (RUGI) KOMPREHENSIF (84.310.369.415) 102.604.765.265 COMPREHENSIVE PROFIT (LOSS)
Laba (rugi) neto yang dapat
diatribusikan kepada: Net profit (loss) attributable to:
Pemilik entitas induk (68.082.626.224) 102.998.235.112 Owners of the parent
Kepentingan nonpengendali (17.112.485.597) (101.016.308) Non-controlling interests
Total (85.195.111.822) 102.897.218.804 Total
Laba (rugi) komprehensif yang Comprehensive profit (loss)
dapat diatribusikan kepada: attributable to:
Pemilik entitas induk (67.200.302.738) 102.705.781.573 Owners of the parent
Kepentingan nonpengendali (17.110.066.677) (101.016.308) Non-controlling interests
Total (84.310.369.415) 102.604.765.265 Total
LABA (RUGI) PER SAHAM DASAR 2s, 27 (6,66) 10,83 BASIC EARNING (LOSS) PER SHARE
Catatan atas laporan keuangan konsolidasian merupakan bagian yang
tidak terpisahkan dari laporan keuangan konsolidasian secara The accompanying notes to consolidated financial statements are an
keseluruhan. integral part of these consolidated financial statements.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
untuk periode sembilan bulan yang berakhir pada for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk / Equity attributable to owners of the parent
Selisih nilai
transaksi ekuitas
dengan pihak
non-pengendali\
Difference in Penghasilan
Tambahan value of equity Komprehensif Lain/ Saldo laba/ Retained earnings Kepentingan
Modal Disetor/ transactions with Other Telah Ditentukan Belum Ditentukan Nonpengendali/
Modal Saham/ Additional non-controlling Comprehensive Penggunaannya/ Penggunaannya/ Non-controlling Total Ekuitas/
Share Capital Paid-in Capital interests Income Appropriated Unappropriated Total Interest Total Equity
Saldo 31 Desember 2023 951.121.700.000 253.271.580.443 (4.232.214.523) (241.816.239) 17.100.000.000 412.451.635.434 1.629.470.885.115 (225.784.676) 1.629.245.100.439 Balance at December 31, 2023
Pencadangan saldo laba Appropriation of retained earnings
sebagai cadangan umum - - - - 5.000.000.000 (5.000.000.000) - - - for general reserve
Dividen tunai - - - - - (237.780.425.000) (237.780.425.000) - (237.780.425.000) Cash dividend
Laba komprehensif comprehensive profit
tahun berjalan - - - (292.453.539) - 102.998.235.112 102.705.781.573 (101.016.308) 102.604.765.265 for the year
Saldo 30 September 2024 951.121.700.000 253.271.580.443 (4.232.214.523) (534.269.778) 22.100.000.000 272.669.445.546 1.494.396.241.688 (326.800.984) 1.494.069.440.704 Balance at September 30, 2024
Saldo 31 Desember 2024 989.778.796.200 1.359.045.514.857 (4.232.214.523) 657.886.363 22.100.000.000 206.671.481.461 2.574.021.464.358 138.536.553.603 2.712.558.017.961 Balance at Desember 31, 2024
Penambahan modal Capital increase through
melalui right issue 98.977.879.600 - - - - - 98.977.879.600 - 98.977.879.600 a rights issue
Agio saham - 692.845.157.200 - - - - 692.845.157.200 - 692.845.157.200- Share premium
Biaya emisi saham - (5.204.752.440) - - - - (5.204.752.440) - (5.204.752.440)
- Share issuance costs
Laba komprehensif Comprehensive profit
tahun berjalan - - - 882.323.487 - (68.082.626.224) (67.200.302.738) (17.110.066.677) (84.310.369.415) for the year
Saldo 30 September 2025 1.088.756.675.800 2.046.685.919.617 (4.232.214.523) 1.540.209.850 22.100.000.000 138.588.855.237 3.293.439.445.980 121.426.486.926 3.414.865.932.906 Balance at September 30, 2025
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan The accompanying notes to consolidated financial statements are an integral part of these consolidated
keuangan konsolidasian secara keseluruhan. financial statements.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
untuk periode sembilan bulan yang berakhir pada for the nine-month periods ended
30 September 2025 dan 2023 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 30 September / September,30
Notes 2025 2024
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 5, 28 433.774.895.400 344.600.181.858 Cash receipt from customers
Pembayaran kepada pemasok, karyawan 8,9,10,15, Payments to suppliers, employee
dan lainnya 18,19,29,30 (461.132.943.287) (238.501.547.671) and others
Kas yang diperoleh dari (digunakan untuk) Cash provided by (used in)
aktifitas operasi (27.358.047.887) 106.098.634.187 operating activities
Penerimaan penghasilan bunga 31 9.945.225.802 15.509.237.184 Receipt of interest income
Pembayaran beban keuangan (2.076.431.366) - Payment of finance cost
Pembayaran pajak penghasilan (8.282.905.743) (22.791.617.063) Income tax expenses
Penerimaan (Pembayaran) sengketa pajak (15.000.218.899) (2.525.135.939) Receipt (payment) of tax disputes
Kas Neto Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in)
Aktivitas Operasi (42.772.378.093) 96.291.118.368 Operating Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Penjualan aset tetap 13 7.362.398.199 1.621.621.622 Sale of fixed assets
Pembayaran uang muka pembelian 12 (1.339.260.204) - Payment of down payment for purchase
Perolehan aset tetap 13 (43.165.908.667) (5.313.931.156) Purchases of fixed assets
Kas Neto Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in)
Aktivitas Investasi (37.142.770.672) (3.692.309.534) Investing Activites
ARUS KAS DARI CASH FLOW FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan dari penerbitan saham biasa 24 791.823.036.800 - Receipts from issuance of common stock
Pembayaran biaya emisi saham 24 (5.204.752.440) - Payment of share issuance costs
Pembayaran bunga dari aktivitas pendanaan 21 (40.761.405.903) - Interest payments from financing activities
Pembayaran pinjaman bank 21 (781.450.000.000) - Bank loan payments
Pembayaran dividen - (237.780.425.000) Payment of dividends
Pencairan dana yang dibatasi penggunaannya 11 62.386.638.552 - Disbursement of funds whose use is restricted
Kas Neto Digunakan untuk Aktivitas Pendanaan 26.793.517.009 (237.780.425.000) Net Cash Used in Financing Activites
KENAIKAN (PENURUNAN) NETO NET INCREASE (DECREASE) IN
KAS DAN SETARA KAS (53.121.631.757) (145.181.616.166) CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENT
AWAL PERIODE 372.089.069.098 518.029.502.195 AT BEGINNING OF THE PERIOD
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR PERIODE 318.967.437.341 372.847.886.029 AT END OF THE PERIOD
Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian The accompanying notes to consolidated financial statements are an
secara keseluruhan. integral part of these consolidated financial statements.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. Company’s Establishment
Perusahaan didirikan di Republik Indonesia dengan The Company was established in the Republic of
nama PT MD Media berdasarkan Akta Notaris No. 5 Indonesia under the name of PT MD Media based
tanggal 1 Agustus 2002 dari Frans Elsius Muliawan, on Notarial Deed No. 5 dated August 1, 2002 of
S.H., Notaris di Jakarta. Akta pendirian telah Frans Elsius Muliawan, S.H., Notary in Jakarta. The
mendapatkan pengesahan dari Menteri Kehakiman deed of establishment has been approved by the
Republik Indonesia melalui Surat Keputusan No. C- Minister of Justice of the Republic of Indonesia
17650.HT.01.01.TH.2002 tanggal 13 September through Decision Letter No. C-
2002. Nama Perusahaan diubah menjadi PT MD 17650.HT.01.01.TH.2002 dated September 13,
Pictures berdasarkan Akta Notaris No. 3 tanggal 3 2002. The Company name has been changed to PT
April 2009 oleh Tahir Kamili, S.H., M.H., M.Kn., dan MD Pictures based on Notaria Deed No. 3 dated
telah mendapatkan pengesahan dari Menteri Hukum April 3, 2009 of Tahir Kamili, S.H., M.H., M.Kn., and
dan Hak Asasi Manusia Republik Indonesia approved by the Minister of Law and Human Rights
dengan surat keputusan No. AHU-18508.AH.01.02. of the Republic of Indonesia through Decision Letter
Tahun 2009 tanggal 6 Mei 2009. Anggaran dasar No. AHU-18508.AH.01.02.Tahun 2009 dated May 6,
Perusahaan telah mengalami beberapa kali 2009. The Company's articles of association have
perubahan, terakhir berdasarkan Akta Notaris been amended several times, most recently based
No. 70 tanggal 13 April 2018 dari Leolin Jayayanti, on deed No.70 dated April 13, 2018 of Leolin
SH., M.Kn mengenai perubahan status Perusahaan Jayayanti, SH., M.Kn regarding changes in the
dari Perusahaan Tertutup menjadi Perusahaan status of the Company from a Private Company to a
Terbuka, yang telah mendapatkan pengesahan Public Company, which has been approved by the
dari Menteri Hukum dan Hak Asasi Manusia Minister of Law and Human Rights of the Republic
Republik Indonesia dalam Surat Keputusan of Indonesia in Decision Letter No. AHU-
No. AHU-0008393.AH.01.02.Tahun 2018 tanggal 0008393.AH. 01.02.Tahun 2018 dated April 13,
13 April 2018. 2018.
Berdasarkan Akta Nomor 05.- tanggal 10 Juli 2024 Based on Deed Number 05.- dated July 10, 2024,
PT MD Pictures Tbk berubah nama menjadi PT MD PT MD Pictures Tbk changed its name to PT MD
Entertainment Tbk yang telah di tetapkan dalam Entertainment Tbk which has been stipulated in the
Keputusan Menteri Hukum dan Hak Asasi Manusia Decree of the Minister of Law and Human Rights of
Republik Indonesia Nomor AHU- the Republic of Indonesia Number AHU-0043005.
0043005.AH.01.02.Tahun 2024 tanggal 16 Juli AH.01.02.Year 2024 dated July 16, 2024.
2024.
Anggaran dasar Perusahaan telah mengalami The Company's articles of association have
beberapa kali perubahan. Perubahan terakhir dibuat undergone several changes. The latest amendment
melalui akta Notaris Tri Firdaus Akbarsyah, SH., was made through the deed of Notary Tri Firdaus
M.H., No. 04 tanggal 10 Juli 2024 di Jakarta, dan Akbarsyah, SH., M.H., No. 04 dated July 10, 2024 in
telah mendapatkan persetujuan Menteri Hukum dan Jakarta, and has been approved by the Minister of
Hak Asasi Manusia Republik Indonesia No. AHU- Law and Human Rights of the Republic of Indonesia
0043005.AH.01.02.Tahun 2024 yang ditetapkan di No. AHU-0043005. AH.01.02.Year 2024 which was
Jakarta pada tanggal 16 Juli 2024. stipulated in Jakarta on July 16, 2024.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Sesuai dengan pasal 3 anggaran dasar, In accordance with article 3 of the articles of
Perusahaan bergerak dalam bidang perfilman yang association, the Company is engaged in the film
kegiatan usahanya meliputi menjalankan kegiatan sector whose business activities include carrying out
pembuatan/memproduksi film dan video, melakukan film and video making/production activities,
kegiatan perdagangan film dan video, peredaran conducting film and video trading activities, film and
produksi film dan video, menjadi agen, distributor, video production circulation, becoming an agent,
leveransir dan supplier film dan video dari distributor, distributor and supplier of film and video
perusahaan lain. Dan berdasarkan Akta No.04,- from other companies. And based on Deed No.04,-
Pernyataan Keputusan Rapat Umum Pemegang Statement of Resolution of the Extraordinary
Saham Luar Biasa Tanggal 10 Juli 2024 yang dibuat General Meeting of Shareholders dated July 10,
notaris Leolin Jayayanti, S.H., M.Kn di Jakarta 2024 made by notary Leolin Jayayanti, S.H., M.Kn in
menyetujui penambahan kegiatan usaha siaran Jakarta approved the addition of television
televisi bagi grup Perseroan sebagai- akibat dari broadcasting business activities for the Company's
pengambilalihan PT Net Visi Media Tbk oleh group as a result of the takeover of PT Net Visi
Perseroan. Media Tbk by the Company.
Domisili dan kantor pusat Perusahaan di JI. The Company’s domicile and head office is in JI.
Setiabudi Selatan No. 7, Setiabudi, Jakarta Selatan. Setiabudi Selatan No. 7, Setiabudi, South Jakarta.
Perusahaan memulai kegiatan usaha komersialnya The company started its commercial business
sejak tahun 2003. activities since 2003.
PT MD Global Investment didirikan di Republik PT MD Global Investment established in the
Indonesia merupakan entitas induk Perusahaan dan Republic of Indonesia is the parent company of the
Manoj Dhamoo Punjabi merupakan pengendali akhir Company and Manoj Dhamoo Punjabi is the
dari Perusahaan. ultimate controller of the Company.
b. Dewan Komisaris, Direksi, Komite Audit dan b. Boards of Commissioners, Directors, Audit
Karyawan Committee and Employee
Susunan Dewan Komisaris, Direksi dan Komite The composition of the Boards of Commissioners,
Audit Perusahaan pada tanggal 30 September 2025 Directors and Audit Committee of the Company as
dan 31 Desember 2024 adalah sebagai berikut: of September 30, 2025 and December 31, 2024
were as follows:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama Shania Manoj Punjabi Shania Manoj Punjabi President Commissioner
Komisaris Sanjeva Advani Sanjeva Advani Commissioner
Komisaris Independen Dian Adhitama Dian Adhitama Independent Commissioner
Direksi Board of Directors
Direktur Utama Manoj Dhamoo Punjabi Manoj Dhamoo Punjabi President Director
Direktur Priyadarshi Anand Priyadarshi Anand Director
Direktur Sajan Lachmandas Mulani Sajan Lachmandas Mulani Director
Direktur Theodore Yoon Soung Kim Theodore Yoon Soung Kim Director
Direktur Firdauzi Saksono Bhavin Patel Director
Direktur William Hyongmin Kim - Director
7
Page 12
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Komite Audit Audit Committee
Ketua Dian Adhitama Dian Adhitama Chairman
Anggota Supardji Supardji Member
Anggota Richard Antonio Richard Antonio Member
Pada tanggal 30 September 2025 dan 31 Desember As of September 30, 2025 and December 31, 2024,
2024, Perusahaan dan Entitas Anak (selanjutnya the Company and its Subsidiary (hereinafter
secara bersama-sama disebut sebagai “Grup”) collectively referred to as the “Group”) employed
mempekerjakan masing-masing 353 dan 424 353 and 424 permanent employees, respectively,
karyawan tetap, tidak diaudit. unaudited.
c. Penawaran umum saham Perusahaan c. Public offering of the Company’s shares
Pada tanggal 25 Juli 2018, Perusahaan memperoleh On July 25, 2018, the Company has obtained an
pernyataan efektif dari Otoritas Jasa Keuangan effective statement from the Financial Services
(“OJK”) dengan surat No. S-103/D.04/ Authority (“OJK”) with letter No. S-103/D.04/2018 to
2018 untuk melakukan Penawaran Umum Perdana conduct an Initial Public Offering (“IPO”) of
(“IPO”) sebanyak 1.307.770.000 lembar saham 1,307,770,000 ordinary shares with a par value of
biasa dengan nilai nominal Rp100 per saham dan Rp100 per share and offering price of Rp210 per
harga penawaran Rp210 per saham kepada share offered to the public. The shares offered to the
masyarakat. Saham-saham yang ditawarkan kepada public during the IPO were listed on the Indonesia
masyarakat selama IPO tersebut dicatat di Bursa Stock Exchange on August 7, 2018.
Efek Indonesia pada tanggal 7 Agustus 2018.
Pada tanggal 25 Juni 2025, Perusahaan On June 25, 2025, the Company obtained an
memperoleh pernyataan efektif dari Otoritas Jasa effective statement from the Financial Services
Keuangan (“OJK”) dengan surat No. S-53/D.04/2025 Authority ("OJK") with letter No. S-53/D.04/2025 to
untuk melakukan Penawaran Umum Terbatas I conduct a Limited Public Offering I to the
Kepada Para Pemegang Saham Dalam Rangka Shareholders in the Context of the Issuance of Pre-
Penerbitan Hak Memesan Efek Terlebih Dahulu dan emptive Rights and amendments and/or additional
perubahan dan/atau tambahan informasi yang information submitted through letter Number
terakhir disampaikan melalui surat Nomor 040/DIR 040/DIR Corpsec/VI/2025 dated June 25, 2025
Corpsec/VI/2025 tanggal 25 Juni 2025 perihal regarding Amendments and/or Additional
Perubahan dan/atau Tambahan Informasi atas Information to the Registration Statement in the
Pernyataan Pendaftaran dalam rangka context of Capital Increase by Granting Pre-emptive
Penambahan Modal dengan Memberikan Hak Rights I PT MD Entertainment Tbk. The shares
Memesan Efek Terlebih Dahulu I PT MD offered amounted to 989,778,796 shares with a
Entertaiment Tbk. Saham-saham yang ditawarkan nominal value of IDR 100 and an exercise price of
tersebut sejumlah 989.778.796 lembar saham IDR 800 per share, listed on the Indonesia Stock
dengan nilai nominal Rp100 dan harga pelaksanaan Exchange on July 10, 2025.
Rp800 per saham, dicatat di Bursa Efek Indonesia
pada tanggal 10 Juli 2025.
8
Page 13
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
d. Struktur Entitas Anak d. Structure of Subsidiaries
Pada tanggal 30 Juni 2025 dan 31 Desember 2024, As of June 30, 2025 and December 31, 2024, the
Perusahaan memiliki Entitas Anak, selanjutnya Company had ownership interest in subsidiaries,
secara bersama-sama dengan Perusahaan disebut together with the Company herein after referred to
sebagai “Grup” dengan kepemilikan sebagai berikut: as the “Group”, as follows:
Tahun Mulai Tahun Pendirian
Operasi/ atau Akuisisi/ Persentase Kepemilikan/ Total Aset Sebelum Eliminasi/
Start Year of Percentage of Ownership Bidang Usaha/ Total Assets Before Elimination
Entitas Anak/ Domisili/ Operational Establishment 30 September 2025/ 31 Desember 2024/ Scope of 30 September 2025/ 31 Desember 2024/
Subsidiaries Domicile Year or Acquisition September 30, 2025 December 31, 2024 Activities September 30, 2025 December 31, 2024
Kepemilikan langsung/
Direct ownership
PT Jakarta Film Studio Jakarta 2006 2018 99,9996% 99,9996% Sewa Studio/ 215.505.109.849 211.701.620.655
(JFST) Studio Rental
PT Paw Pic Studio Indonesia Jakarta 2018 2024 60,0000% 60,0000% Produksi Seni/ 150.247.364 166.326.153
(PPSI) Production house
PT Takedua Jakarta Film Studio Jakarta 2019 2024 99,9960% 99,9960% Sewa Peralatan Shooting/ 19.854.721.855 20.717.271.008
(TJFS) Shooting Equipment Rental
PT MDTV Media Technologies Tbk Jakarta 2017 80,5000% 0,0000% Aktivitas Kantor Pusat/ 959.688.494.190 1.044.869.043.684
(NETV) 2018 Head Office Activities
PT MD Produksi Indonesia Jakarta 2024 80,0000% 0,0000% Produksi Seni/ 24.492.470.651 3.293.597.313
(MDPI) 2019 Production house
PT White Tiger Studios Jakarta 2021 70,0000% 0,0000% Produksi Seni/ 16.855.057.429 639.262.314
(WHTS) 2024 Production house
Tahun Mulai
Operasi/ Persentase Kepemilikan/ Total Aset Sebelum Eliminasi/
Start Percentage of Ownership Bidang Usaha/ Total Assets Before Elimination
Entitas Anak/ Domisili/ Operational 30 September 2025/ 31 Desember 2024/ Scope of 30 September 2025/ 31 Desember 2024/
Subsidiaries Domicile Year September 30, 2025 December 31, 2024 Activities September 30, 2025 December 31, 2024
Kepemilikan melalui NETV/
Ownership through NETV
PT Industri Mitra Media (IMM) Jakarta Selatan 2012 99,7300% 99,3700% Investasi/ 3.259.001.179.713 3.243.184.627.154
Investment
Akuisisi melalui IMM/
Acquisition through IMM
PT MDTV Media Televisi (MMTV) Jakarta Selatan 2005 99,8007% 99,4062% Siaran Televisi/ 664.307.656.517 705.765.250.120
Television Broadcasting
Didirikan memalui IMM/
Established through IMM:
PT MDTV Media Berita (MMB) Jakarta Selatan 2017 99,7319% 99,4015% Perdagangan Umum dan Jasa/ 8.304.444.760 10.835.366.493
General Trading and Service
PT MDTV Media Digital (MMD) Jakarta Selatan 2017 99,7647% 99,3846% Perdagangan Umum dan Jasa/ 132.505.843.679 149.680.752.023
General Trading and Service
PT Kreatif Inti Korpora (KIK) Jakarta Selatan 2017 99,7423% 99,4015% Jasa/ 196.397.813 1.982.872.815
Service
PT Mitra Media Makassar Makassar 2016 99,7570% 99,4330% Investasi/ 16.496.086.100 16.494.981.100
Investment
PT Mitra Media Pekanbaru Pekanbaru 2015 99,7570% 99,4330% Investasi/ 2.228.223.237 2.225.118.237
Investment
PT Mitra Media Aceh Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 790.477.600 766.115.100
Investment
PT Mitra Media Ambon Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 872.055.125 875.685.279
Investment
PT Mitra Media Kalimantan Selatan Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 717.847.930 716.742.930
Investment
PT Mitra Media Bengkulu Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 744.953.600 743.585.100
Investment
PT Rentalindo Utama Perkasa Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 1.439.932.721 1.443.616.313
Investment
PT Mitra Media Jambi Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 719.011.453 722.731.453
Investment
PT Mitra Media Kendari Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 870.692.582 869.412.582
Investment
PT Bhakti Panca Buana Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 1.230.081.405 1.233.506.129
Investment
PT Mitra Media Lampung Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 1.225.108.602 1.228.772.494
Investment
9
Page 14
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Tahun Mulai
Operasi/ Persentase Kepemilikan/ Total Aset Sebelum Eliminasi/
Start Percentage of Ownership Bidang Usaha/ Total Assets Before Elimination
Entitas Anak/ Domisili/ Operational 30 September 2025/ 31 Desember 2024/ Scope of 30 September 2025/ 31 Desember 2024/
Subsidiaries Domicile Year September 30, 2025 December 31, 2024 Activities September 30, 2025 December 31, 2024
PT Mitra Media Manado Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 718.539.358 728.993.842
Investment
PT Mitra Media Mataram Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 745.020.100 743.865.100
Investment
PT Mitra Media Bangka Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 727.262.653 730.872.256
Investment
PT Mitra Media Donggala Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 717.897.851 719.529.351
Investment
PT Mitra Media Pontianak Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 898.873.325 902.570.449
Investment
PT Mitra Media Purwokerto Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 978.425.981 982.144.324
Investment
PT Mitra Media Samarinda Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 718.468.591 715.363.591
Investment
PT Mitra Media Semarang Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 2.181.570.325 2.178.201.825
Investment
PT Mitra Media Sriwijaya Ogan Komering Ilir 2015 99,7570% 99,4330% Investasi/ 713.000.000 713.000.000
Investment
PT Mitra Media Tegal Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 921.426.441 925.144.784
Investment
PT Mitra Media Ternate Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 718.413.142 722.044.642
Investment
PT Mitra Media Yogyakarta Jakarta Selatan 2015 99,7570% 99,4330% Investasi/ 19.006.213.603 19.009.845.103
Investment
PT Mitra Media Palembang Palembang 2015 99,7570% 99,4330% Investasi/ 3.348.135.600 3.347.030.600
Investment
PT Mitra Media Padang Padang 2015 99,7570% 99,4330% Investasi/ 9.700.547.957 9.704.251.558
Investment
PT Mitra Media Cirebon Kuningan 2015 99,7570% 99,4330% Investasi/ 7.378.397.214 7.375.203.714
Investment
PT Mitra Media Semenanjung Batam Batam 2015 99,7570% 99,4330% Investasi/ 13.096.060.600 13.092.955.600
Investment
PT Mitra Media Banjarmasin Banjarmasin 2015 99,7570% 99,4330% Investasi/ 6.299.453.347 6.303.157.110
Investment
PT Mitra Media Manokwari Manokwari 2015 99,7570% 99,4330% Investasi/ 5.216.209 5.936.100
Investment
PT Mitra Media Timika Timika 2015 99,7570% 99,4330% Investasi/ 1.639.387.590 1.643.019.090
Investment
PT Mitra Media Sentani Jayapura 2015 99,7570% 99,4330% Investasi/ 4.090.634.044 4.091.265.544
Investment
PT Sarana Media Manado Manado 2015 99,7570% 99,4330% Investasi/ 180.753.649 223.680.968
Investment
PT Mitra Media Palangkaraya Palangkaraya 2014 99,7570% 99,4330% Investasi/ 8.910.959.718 8.912.679.718
Investment
PT Mitra Media Bandung Jakarta Selatan 2012 99,7570% 99,4330% Investasi/ 11.724.844.408 11.729.019.422
Investment
PT Mitra Media Garut Jakarta Selatan 2012 99,7570% 99,4330% Investasi/ 4.061.310.173 4.062.030.173
Investment
PT Mitra Media Jember Jakarta Selatan 2012 99,7570% 99,4330% Investasi/ 4.594.162.896 4.597.881.245
Investment
PT Mitra Media Kediri Jakarta Selatan 2012 99,7570% 99,4330% Investasi/ 3.190.469.993 3.194.101.493
Investment
PT Sarana Media Madiun Madiun 2012 99,7570% 99,4330% Investasi/ 3.855.042.284 3.853.762.284
Investment
PT Mitra Media Malang Batu 2012 99,7570% 99,4330% Investasi/ 4.271.287.314 4.274.918.814
Investment
PT Mitra Media Medan Jakarta Selatan 2012 99,7570% 99,4330% Investasi/ 12.008.218.449 13.307.318.071
Investment
PT Mitra Media Surabaya Surabaya 2012 99,7570% 99,4330% Investasi/ 13.962.798.684 13.961.968.614
Investment
PT Mitra Media Bali Denpasar 2012 99,7570% 99,4330% Investasi/ 31.287.096.979 31.288.086.979
Investment
10
Page 15
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Tahun Mulai
Operasi/ Persentase Kepemilikan/ Total Aset Sebelum Eliminasi/
Start Percentage of Ownership Bidang Usaha/ Total Assets Before Elimination
Entitas Anak/ Domisili/ Operational 30 September 2025/ 31 Desember 2024/ Scope of 30 September 2025/ 31 Desember 2024/
Subsidiaries Domicile Year September 30, 2025 December 31, 2024 Activities September 30, 2025 December 31, 2024
Akuisisi melalui Mitra Media/
Acquisition through Mitra Media:
PT Bahana Commercial Palembang 2016 99,7557% 99,4299% Siaran Televisi/ 1.278.219.638 1.670.726.494
Television Broadcasting
PT Cakrawala Adyswara Media Makassar 2016 99,7557% 99,4299% Siaran Televisi/ 849.981.893 1.027.578.477
Television Broadcasting
PT Anugrah Media Televisi Banjarmasin 2015 99,7557% 99,4299% Siaran Televisi/ 219.331.302 223.693.538
Television Broadcasting
PT Riau Channel Televisi Pekanbaru 2016 99,7557% 99,4299% Siaran Televisi/ 302.056.846 516.535.130
Television Broadcasting
PT Semenanjung Televisi Batam Batam 2015 99,7557% 99,4299% Siaran Televisi/ 492.944.927 535.493.851
Television Broadcasting
PT Tiara Lestari Televisi Kuningan 2015 99,7557% 99,4299% Siaran Televisi/ 75.610.860 183.241.220
Television Broadcasting
PT Favorit Mitra Media Televisi Padang 2015 99,7557% 99,4299% Siaran Televisi/ 503.221.580 403.354.567
Television Broadcasting
PT Sentani Televisi Jayapura 2015 99,7557% 99,4299% Siaran Televisi/ 237.907.089 275.118.987
Television Broadcasting
PT Televisi Top Mimika Damai Abadi Mimika 2015 99,7557% 99,4299% Siaran Televisi/ 694.525.517 845.009.307
Television Broadcasting
PT Borneo Global Media Palangkaraya 2014 99,7557% 99,4299% Siaran Televisi/ 522.007.309 114.993.881
Television Broadcasting
PT Televisi Anak Garut Garut 2012 99,7557% 99,4299% Siaran Televisi/ 131.385.083 138.136.566
Television Broadcasting
PT Televisi Anak Surabaya Surabaya 2012 99,7438% 99,4021% Siaran Televisi/ 1.795.554.967 2.097.694.088
Television Broadcasting
PT Televisi Anak Bandung Bandung 2012 99,7516% 99,4204% Siaran Televisi/ 1.371.116.581 892.945.110
Television Broadcasting
PT Televisi Anak Medan Medan 2012 99,7557% 99,4299% Siaran Televisi/ 1.023.531.755 1.009.054.521
Television Broadcasting
PT Alam Bali Semesta Televisi Bali 2012 99,7557% 99,4299% Siaran Televisi/ 1.045.626.863 1.316.444.159
Television Broadcasting
PT Televisi Anak Kota Malang Batu 2012 99,7557% 99,4299% Siaran Televisi/ 1.744.396.071 1.899.932.841
Television Broadcasting
PT Televisi Anak Kediri Kediri 2012 99,7557% 99,4299% Siaran Televisi/ 288.543.010 272.519.068
Television Broadcasting
PT Televisi Anak Jember Jember 2012 99,7557% 99,4299% Siaran Televisi/ 584.475.060 606.248.687
Television Broadcasting
PT Televisi Anak Madiun Magetan 2012 99,7557% 99,4299% Siaran Televisi/ 516.539.067 483.739.832
Television Broadcasting
Didirikan memalui Mitra Media/
Established through Mitra Media:
PT Sarana Media Aceh Aceh Besar 2015 94,7678% 94,4582% Siaran Televisi/ 310.524.084 254.745.432
Television Broadcasting
PT Mitra Televisi Ambon Ambon 2015 99,7557% 99,4299% Siaran Televisi/ 355.309.878 274.468.831
Television Broadcasting
PT Mitra Televisi Kota Bengkulu Bengkulu 2015 99,7557% 99,4299% Siaran Televisi/ 362.616.571 409.765.827
Television Broadcasting
PT Industri Televisi Semarang Semarang 2015 99,7557% 99,4299% Siaran Televisi/ 2.625.624.815 3.335.114.091
Television Broadcasting
PT Industri Televisi Lampung Bandar Lampung 2015 99,7557% 99,4299% Siaran Televisi/ 650.108.273 806.424.029
Television Broadcasting
PT Mitra Televisi Kota Jambi Jambi 2015 99,7557% 99,4299% Siaran Televisi/ 252.727.223 199.106.167
Television Broadcasting
PT Mitra Televisi Kendari Kendari 2015 99,7557% 99,4299% Siaran Televisi/ 227.949.968 117.015.864
Television Broadcasting
PT Mitra Televisi Mataram Mataram 2015 99,7557% 99,4299% Siaran Televisi/ 484.287.712 164.983.611
Television Broadcasting
PT Mitra Televisi Manado Manado 2015 99,7557% 99,4299% Siaran Televisi/ 465.769.184 481.785.388
Television Broadcasting
PT Mitra Televisi Palu Palu 2015 99,7557% 99,4299% Siaran Televisi/ 580.649.936 247.483.118
Television Broadcasting
PT Mitra Televisi Pangkal Pinang Pinang Pangkal 2015 99,7557% 99,4299% Siaran Televisi/ 345.759.961 355.457.994
Television Broadcasting
PT Mitra Televisi Pontianak Pontianak 2015 99,7557% 99,4299% Siaran Televisi/ 501.233.628 257.270.779
Television Broadcasting
PT Media Televisi Purwokerto Banyumas 2015 99,7557% 99,4299% Siaran Televisi/ 407.151.800 176.269.216
Television Broadcasting
11
Page 16
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Tahun Mulai
Operasi/ Persentase Kepemilikan/ Total Aset Sebelum Eliminasi/
Start Percentage of Ownership Bidang Usaha/ Total Assets Before Elimination
Entitas Anak/ Domisili/ Operational 30 September 2025/ 31 Desember 2024/ Scope of 30 September 2025/ 31 Desember 2024/
Subsidiaries Domicile Year September 30, 2025 December 31, 2024 Activities September 30, 2025 December 31, 2024
PT Mitra Televisi Samarinda Samarinda 2015 99,7557% 99,4299% Siaran Televisi/ 282.945.319 233.406.259
Television Broadcasting
PT Mitra Televisi Sriwijaya Ogan Komering Ilir 2015 99,7557% 99,4299% Siaran Televisi/ 717.517.251 761.517.251
Television Broadcasting
PT Media Televisi Tegal Tegal 2015 99,7557% 99,4299% Siaran Televisi/ 586.804.250 474.040.764
Television Broadcasting
PT Mitra Televisi Ternate Ternate 2015 99,7557% 99,4299% Siaran Televisi/ 575.841.689 424.281.330
Television Broadcasting
PT Mitra Televisi Yogyakarta Yogyakarta 2015 99,7557% 99,4299% Siaran Televisi/ 2.384.134.643 2.202.605.876
Television Broadcasting
PT MDTV Media Gorontalo Gorontalo 2015 99,7559% 99,4305% Siaran Televisi/ 226.946.800 163.120.711
Television Broadcasting
PT MDTV Media Kupang Kupang 2015 99,7559% 99,4305% Siaran Televisi/ 229.253.524 255.847.935
Television Broadcasting
PT Mitra Televisi Banjarmasin Banjarmasin 2015 99,7557% 99,4299% Siaran Televisi/ 182.175.093 612.434.001
Television Broadcasting
(i) PT Jakarta Film Studio (i) PT Jakarta Film Studio
Pada tanggal 12 Februari 2018, Perusahaan On February 12, 2018, the Company acquired
mengakuisisi 16% kepemilikan di PT Studio 16% ownership in PT Studio Tujuh (JFST)
Tujuh (JFST) melalui peningkatan modal through an increase in issued and paid-up
ditempatkan dan disetor yang disetor oleh capital of
Perusahaan sebesar Rp31.252.000.000. which was paid by the Company amounting
Selanjutnya pada tanggal 28 Februari 2018, to Rp31,252,000,000. Subsequently on
Perusahaan mengakuisisi 84% kepemilikan di February 28, 2018, the Company acquired 84%
PT Jakarta Film Studio (Sebelumnya PT Studio ownership in PT Jakarta Film Studio through
Tujuh) melalui pembelian saham dari Bapak the purchase of shares from Mr. Dhamoo
Dhamoo Jethmal Punjabi, Ibu Sunita Dhamoo Jethmal Punjabi, Ms. Sunita Dhamoo Punjabi,
Punjabi, Bapak Manoj Dhamoo Punjabi, Ibu Mr. Manoj Dhamoo Punjabi, Ms. Shania Manoj
Shania Manoj Punjabi, PT Multi Solusi Studio, Punjabi, PT Multi Solusi Studio, PT Wahana Inti
PT Wahana Inti Persada, PT MD Studios, Persada, PT MD Studios, PT Raya Optima
PT Raya Optima Persada dan PT Wisma Graha Persada and PT Wisma Graha Persada
Persada Cemerlang, entitas sepengendali, Cemerlang, entities under common control, with
dengan total biaya akuisisi sebesar a total acquisition cost of Rp167,213,000,000.
Rp167.213.000.000.
Pada tanggal 28 Juni 2019, Perusahaan On June 28, 2019, The Company increase
meningkatkan modal disetor dengan 400.000 paid-up capital 400,000 shares with total
lembar saham sebesar Rp40.000.000.000 nominal value of Rp40,000,000,000 thus The
sehingga kepemilikan Perusahaan menjadi Company ownership is 99,9996%.
99,9996%.
Pada tanggal 17 Oktober 2019 sesuai dengan On October 17, 2019 in accordance with Deed
akta no 20 PT Studio Tujuh berubah nama No. 20 stating the name change PT Studio
menjadi PT Jakarta Film Studio dan telah Tujuh to PT Jakarta Film Studio and was
mendapatkan pengesahan dari Kementerian approved by Minister of Law and Legislation of
Hukum dan Hak Asasi Manusia Republik the Republic of Indonesia No. AHU-AH.01.03-
Indonesia No. AHU-AH.01.03-0378481. 037841.
12
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
(ii) PT Paw Pic Studio Indonesia (ii) PT Paw Pic Studio Indonesia
Pada tanggal 24 Oktober 2018, Perusahaan On October 24, 2018, The Company
mendirikan entitas anak, PT Paw Pic Studio established a subsidiary, PT Paw Pic Studio
Indonesia (PPSI), dengan kepemilikan saham Indonesia (PPSI), with a shareholding of
sebesar Rp1.500.000.000 atau 60% dari total Rp1,500,000,000 or 60% of the total paid-up
modal disetor PPS senilai Rp2.500.000.000. capital of PPS amounting to Rp2,500,000,000.
(iii) PT Takedua Jakarta Film Studio (iii) PT Takedua Jakarta Film Studio (Previously
(sebelumnya PT Barakuda Film Galeri PT Barakuda Film Galeri Indonesia)
Indonesia)
Pada tanggal 22 Agustus 2019, Perusahaan On August 22, 2019, The Company established
mendirikan entitas anak, PT Barakuda Film a subsidiary, PT Barakuda Film Galeri
Galeri Indonesia (TJFS), telah di tempatkan dan Indonesia (TJFS), with a shareholding of
disetor sebesar Rp3.750.000.000 atau 60% dari Rp3,750,000,000 or 60% of total paid-up capital
total modal disetor senilai Rp6.250.000.000. amounting to Rp6,250,000,000.
Pada tanggal 23 Desember 2019, Perusahaan On December 23, 2019, The Company increase
meningkatkan modal disetor sebesar paid-up capital of Rp11,250,000,000, therefore,
Rp11.250.000.000, sehingga total saham yang total shares owned by the Company become
dimiliki Perusahaan Rp15.000.000.000 atau Rp15,000,000,000 or 60% of total paid-up
60% dari total modal disetor sebesar capital of to Rp25,000,000,000.
Rp25.000.000.000.
Pada tanggal 10 April 2023, Perusahaan On April 10, 2023, the Company acquired
mengakuisisi sebanyak 39,9960% saham milik 39.9960 shares of PT Demi Gisela Citra
PT Demi Gisela Citra Sinema dengan nilai Sinema with transaction value of
transaksi sebesar Rp4.837.516.200, sehingga Rp4,387,516,200, therefore the Company’s
kepemilikan Perusahaan di TJFS meningkat ownership in TJFS increased from 60% to
dari semula 60% menjadi 99,9960%. 99.9960%. Since the change in the Company's
Sehubungan dengan perubahan dalam bagian ownership of interest in TJFS does not result in
kepemilikan Perusahaan di TJFS tersebut tidak a loss of control, therefore the transaction is
mengakibatkan hilangnya pengendalian, maka recorded as an equity transaction. The
transaksi tersebut dicatat sebagai transaksi difference between the amount of consideration
ekuitas. Selisih antara jumlah imbalan yang transferred and the carrying amount of the
dialihkan dan jumlah tercatat dari transaksi transaction amounted to Rp4,232,214,523 is
tersebut sebesar Rp4.232.214.523 dicatat recorded as the difference in value of equity
selisih nilai transaksi ekuitas dengan pihak transactions with non-controlling interests.
nonpengendali.
13
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Pada tanggal 26 November 2024, Perusahaan On November 26, 2024, the Company
meningkatkan modal disetor sebesar increased its paid-up capital by IDR
Rp15.000.000.000 melalui konversi piutang 15,000,000,000 through the conversion of
sebesar Rp4.800.000.000 dan setoran tunai receivables of IDR 4,800,000,000 and cash
sebesar Rp10.200.000.000, sehingga total deposit of IDR 10,200,000,000, bringing the
saham yang dimiliki Perusahaan total shares owned by the Company to IDR
Rp39.999.000.000 atau 99,9975% dari total 39,999,000,000 or 99.9975% of the total paid-
modal disetor sebesar Rp40.000.000.000. Pada up capital of IDR 40,000,000,000. On
tanggal 3 Desember 2024, berdasarkan akta December 3, 2024, based on deed No. 2 from
No. 2 dari Notaris Tri Firdaus Akbarsyah, SH., Notary Tri Firdaus Akbarsyah, SH., MH. TJFS
MH. TJFS merubah nama menjadi PT Takedua changed its name to PT Tadua Jakarta Film
Jakarta Film Studio. Studio.
(iv) PT MDTV Media Technologies Tbk (iv) PT MDTV Media Technologies Tbk
Pada tanggal 29 Oktober 2024, Perusahaan On October 29, 2024, the Company acquired
mengakuisisi 80,05% PT MDTV Media 80.05% of PT MDTV Media Technologies Tbk
Technologies Tbk (NETV) yang sebelumnya (NETV), which was previously named PT Net
Bernama PT Net Visi Media Tbk. Akuisi Visi Media Tbk. The acquisition consists of
tersebut terdiri dari saham seri A sejumlah 7,888,940,339 series A shares and series B
7.888.940.339 lembar saham dan saham seri B shares of 25,220,946,827.
sejumlah 25.220.946.827.
Berikut adalah nilai wajar atas aset The following is the fair value of the identified
teridentifikasi dan liabilitas pada NETV yang assets and liabilities in NETV that were
diambil alih pada tanggal akuisisi : acquired on the date of acquisition:
29 Oktober 2024/
October 29, 2024
Total aset 1.159.387.757.807 Total aset
Total liabilitas (233.943.647.704) Total liabilitas
Nilai wajar aset neto 925.444.110.103 Fair value of net assets
Kepentingan nonpengendali (184.608.362.594) Non-controlling interest
Nilai wajar aset neto yang di ambil alih 740.835.747.509 Fair value of net assets acquired
Goodwill 914.658.610.803 Goodwill
Imbalan yang dialihkan 1.655.494.358.313 Consideration transfered
14
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
(v) PT MD Produksi Indonesia (v) PT MD Produksi Indonesia
PT MD Produksi Indonesia (MDPI) didirikan PT MD Produksi Indonesia (MDPI) was
berdasarkan Akta no.7 tanggal 10 Desember established based on Deed no.7 dated
2024 yang dibuat oleh Notaris Tri Firdaus December 10, 2024 made by Notary Tri Firdaus
Akbarsyah, S.H., M.H. di Jakarta dan telah di Akbarsyah, S.H., M.H. in Jakarta and has been
sahkan berdasarkan Keputusan Meteri Hukum ratified based on the Decree of the Law of the
Republlik Indonesia Nomor AHU- Republic of Indonesia Number AHU-0099273.
0099273.AH.01.01.TAHUN 2024 yang AH.01.01.YEAR 2024 which was stipulated in
ditetapkan di Jakarta Tanggal 12 Desember Jakarta on December 12, 2024.
2024.
MDPI's shareholders at the time of its
Susunan pemegang saham MDPI pada saat establishment consisted of PT MD
pendirian terdiri dari PT MD Entertaintment Tbk Entertainment Tbk of IDR 10,000,000 or 80%,
sebesar Rp10.000.000 atau 80%, Syaiful Drajat Syaiful Drajat of IDR 1,250,000 or 10%, and
sebesar Rp1.250.000 atau 10%, dan Nasrul Nasrul Warid of IDR 1,250,000 or 10%.
Warid sebesar Rp1.250.000 atau 10%.
(vi) PT White Tiger Studios (vi) PT White Tiger Studios
Pada tanggal 10 Desember 2024, Perusahaan On December 10, 2024, the Company acquired
mengakuisisi 70% saham PT White Tiger 70% of PT White Tiger Studios shares with a
Studios (WTS) dengan nilai nominal saham nominal value of Rp7,700,000,000.
sebesar Rp7.700.000.000.
Perusahaan membeli saham WTS dari PT MD The company bought WTS shares from PT MD
Ritel Utama sebanyak 3.300 lembar saham, PT Ritel Utama as many as 3,300 shares, PT MDA
MDA Kuliner Indonesia sebanyak 2.750 lembar Kuliner Indonesia as many as 2,750 shares,
saham, Innayat Haresh Khubchainani sebanyak Innayat Haresh Khubchainani as many as 440
440 lembar saham, Ashok Alimchand Chainani shares, Ashok Alimchand Chainani as many as
sebanyak 330 lembar saham, Sajan 330 shares, Sajan Lachmandas Mulani as
Lachmandas Mulani sebanyak 220 lembar many as 220 shares, PT Platinumz Digital
saham, PT Platinumz Digital Media sebanyak Media as many as 220 shares, Amrit Devidas
220 lembar saham, Amrit Devidas Ramchandani as many as 220 shares, and
Ramchandani sebanyak 220 lembar saham, Rajesh Madandas Mulani as many as 220
dan Rajesh Madandas Mulani sebanyak 220 shares. The total number of shares acquired by
lembar saham. Jumlah lembar saham yang the company is 7,700 shares.
diakuisi oleh perusahaan total 7.700 lembar
saham.
15
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (Lanjutan) 1. GENERAL (Continued)
Berikut adalah nilai wajar atas aset The following is the fair value of the identified
teridentifikasi dan liabilitas pada WHTS yang assets and liabilities in WHTS that were
diambil alih pada tanggal akuisisi : acquired on the date of acquisition:
10 Desember 2024/
December 10, 2024
Total aset 546.655.648 Total aset
Total liabilitas (407.649.930) Total liabilitas
Nilai wajar aset neto 139.005.718 Fair value of net assets
Kepentingan nonpengendali (41.701.715) Non-controlling interest
Nilai wajar aset neto yang di ambil alih 97.304.002 Fair value of net assets acquired
Goodwill 255.355.998 Goodwill
Imbalan yang dialihkan 352.660.000 Consideration transfered
e. Penyelesaian Laporan Keuangan Konsolidasian e. Completion of the Consolidated Financial
Statements
Manajemen Perusahaan bertanggung jawab atas The management of the Company is responsible for
penyusunan laporan keuangan konsolidasian ini the preparation of these consolidated financial
yang telah disetujui oleh Direksi untuk diterbitkan statements that have been authorized for issue by
pada tanggal 30 Oktober 2025. the Board of Directors on October 30, 2025.
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of the Consolidated
Konsolidasian Financial Statements
Laporan keuangan konsolidasian telah disusun dan The consolidated financial statements have been
disajikan sesuai dengan Standar Akuntansi compiled and presented in accordance with
Keuangan Indonesia, yang mencakup Pernyataan Indonesian Financial Accounting Standards, which
Standar Akuntansi Keuangan (“PSAK”) dan comprise the Statements of Financial Accounting
Interpretasi Standar Akuntansi Keuangan (“ISAK”) Standards (“PSAK”) and Interpretations of Financial
yang dikeluarkan oleh Dewan Standar Akuntansi Accounting Standards (“ISAK”) issued by the Board
Keuangan Ikatan Akuntan Indonesia, serta of Financial Accounting Standards of the Indonesian
Peraturan No. VIII.G.7 mengenai “Penyajian dan Institute of Accountants, and Regulation No. VIII.G.7
Pengungkapan Laporan Keuangan Emiten atau regarding “Presentation and Disclosure of Financial
Perusahaan Publik” yang diterbitkan oleh Otoritas Statements of Issuers or Public Companies” issued
Jasa Keuangan (OJK). by the Financial Services Authority (OJK).
Kebijakan akuntansi yang diterapkan dalam The accounting policies applied in the preparation
penyusunan laporan keuangan konsolidasian of these consolidated financial statements are
adalah selaras dengan kebijakan akuntansi yang consistent with the accounting policies applied in the
diterapkan dalam penyusunan laporan keuangan preparation of consolidated financial statements for
Grup untuk tahun yang berakhir pada tanggal the year ended December 31, 2024.
31 Desember 2024.
16
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
Laporan keuangan konsolidasian, kecuali untuk The consolidated financial statements, except for
laporan arus kas konsolidasian, disusun the consolidated statements of cash flows, have
berdasarkan dasar akrual dengan menggunakan been prepared on an accrual basis of accounting
konsep harga perolehan, kecuali beberapa akun using the historical cost concept, except for certain
tertentu disusun berdasarkan pengukuran lain accounts that are measured on the other basis
sebagaimana diuraikan dalam kebijakan akuntansi described in the related accounting policies.
masing-masing akun tersebut.
Laporan arus kas konsolidasian disusun dengan The consolidated statements of cash flows are
menggunakan metode langsung dengan prepared using the direct method, and classified into
mengelompokkan arus kas dalam aktivitas operasi, operating, investing and financing activities.
investasi dan pendanaan.
Mata uang pelaporan yang digunakan dalam The presentation currency used in the preparation of
penyusunan laporan keuangan konsolidasian the consolidated financial statements is Rupiah
adalah Rupiah (“Rp), yang juga merupakan mata (“Rp”), which is also the functional currency of the
uang fungsional Grup. Group.
b. Perubahan Kebijakan Akuntansi b. Changes in Accounting Policies
Dewan Standar Akuntansi Keuangan Ikatan The Financial Accounting Standards Board of the
Akuntan Indonesia (DSAK-IAI) telah menerbitkan Indonesian Institute of Accountants (DSAK-IAI) has
amandemen dan interpretasi yang berlaku efektif issued amendments and interpretations effective
mulai 1 Januari 2024 sebagai berikut: from January 1, 2024 as follows:
• Kerangka Standar Pelaporan Keuangan • The Indonesian Financial Reporting Standards
Indonesia (“KSPKI”) dan perubahan nomor Framework (“KSPKI”) and changes to PSAK and
PSAK dan ISAK dalam Standar Akuntansi ISAK numbers in the Indonesian Financial
Keuangan Indonesia (sebelumnya Standar Accounting Standards (formerly Financial
Akuntansi Keuangan), berlaku efektif tanggal Accounting Standards), are effective January 1,
1 Januari 2024. KSPKI mengatur pilar SAK yang 2024. KSPKI regulates the SAK pillars applicable
berlaku di Indonesia, kriteria, dan perpindahan in Indonesia, criteria, and transfers between SAK
antar pilar SAK, sedangkan perubahan nomor pillars, while the number change regulates the
mengatur ketentuan penomoran PSAK dan ISAK provisions for PSAK and ISAK numbering which
yang mengacu pada IFRS Accounting refer to IFRS Accounting Standards, local
Standards, standar akuntansi lokal, dan standar accounting standards, and sharia accounting
akuntansi syariah. standards.
• Amendemen PSAK 201: “Penyajian Laporan • Amendment to PSAK 201: “Presentation of
Keuangan” terkait klasifikasi liabilitas sebagai Financial Statements” regarding the classification
jangka pendek atau jangka panjang; dan of liabilities as short-term or long-term; and
• Amendemen PSAK 116: “Sewa” terkait liabilitas • Amendment to PSAK 116: “Lease” relates to
sewa pada transaksi jual dan sewa-balik. lease liabilities in sale and leaseback
transactions.
17
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
Penerapan dari amandemen dan interpretasi di atas The application of the above amendments and
tidak menimbulkan perubahan substansial atas interpretations does not make a substantial change
kebijakan akuntansi Grup dan tidak memiliki to the Group's accounting policies and does not
dampak material terhadap Laporan Keuangan have a material impact on the Consolidated
Konsolidasian pada tahun berjalan atau tahun Financial Statements in the current year or the
sebelumnya. preceding year.
c. Prinsip-prinsip Konsolidasian c. Prinsip-prinsip Konsolidasian
Laporan keuangan konsolidasian menggabungkan The consolidated financial statements combine all
seluruh Entitas Anak yang dikendalikan oleh Subsidiaries controlled by the Company. Control is
Perusahaan. Pengendalian diperoleh ketika obtained when the Company (investor) is exposed
Perusahaan (investor) terekspos atau memiliki or has rights to variable returns from its involvement
hak atas imbal hasil variabel dari keterlibatannya with the investee and has the ability to influence
dengan investee dan memiliki kemampuan untuk those returns through its power over the investee.
mempengaruhi imbal hasil tersebut melalui
kekuasaannya atas investee.
Dengan demikian, investor mengendalikan investee Accordingly, the investor controls the investee if,
jika, dan hanya jika, investor memiliki seluruh hal and only if, the investor has all of the following:
berikut ini:
a) kekuasaan atas investee; a) power over the investee;
b) eksposur atau hak atas imbal hasil variabel dari b) exposure or rights to variable returns from its
keterlibatannya dengan investee; dan involvement with the investee; and
c) kemampuan untuk menggunakan kekuasaannya c) ability to use its power over the investee to affect
atas investee untuk mempengaruhi jumlah imbal the amount of return on investors.
hasil investor.
Konsolidasi atas investee dimulai sejak tanggal Investee is consolidated from the date of the
investor memperoleh pengendalian atas investee investor obtains control of investee and continues to
dan berakhir ketika investor kehilangan be consolidated until the date that such control
pengendalian atas investee. ceases.
Kepentingan nonpengendali mencerminkan bagian Non-controlling interest represents a portion of the
atas laba atau rugi dan aset neto yang tidak profit or loss and net assets not attributable to the
diatribusikan kepada entitas induk dan disajikan parent and is presented separately in the
secara terpisah dalam laporan laba rugi dan consolidated statements of profit or loss and other
penghasilan komprehensif lain konsolidasian dan comprehensive income, and within equity in the
ekuitas pada laporan posisi keuangan consolidated statements of financial position,
konsolidasian, dipisahkan dari ekuitas yang dapat separately from equity attributable to the parent.
diatribusikan kepada entitas induk.
Seluruh penghasilan komprehensif diatribusikan Total comprehensive income is attributed to the
pada pemilik entitas induk dan pada kepentingan owners of the parent and to the non-controlling
nonpengendali bahkan jika hal ini mengakibatkan interests even if this results in the non-controlling
kepentingan nonpengendali mempunyai saldo interests having a deficit balance.
defisit.
18
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
Perubahan dalam bagian kepemilikan entitas induk Changes in a parent’s ownership interest in a
pada entitas anak yang tidak mengakibatkan subsidiary that do not result in a loss of control are
hilangnya pengendalian dicatat sebagai transaksi accounted for as equity transactions, in which the
ekuitas, dimana jumlah tercatat kepentingan carrying amount of the controlling and non-
pengendali dan nonpengendali disesuaikan untuk controlling interests are adjusted to reflect the
mencerminkan perubahan bagian relatifnya atas changes in their relative interests in the subsidiary.
entitas anak. Perbedaan antara jumlah kepentingan The difference between the amount by which the
nonpengendali disesuaikan dan nilai wajar imbalan non-controlling interests are adjusted and the fair
yang diberikan atau diterima diakui secara langsung value of the consideration paid or received is
dalam ekuitas dan diatribusikan pada pemilik entitas recognized directly in equity and attributed to the
induk. owners of the parent.
Seluruh saldo akun dan transaksi yang material All significant intercompany transactions and
antar entitas yang dikonsolidasi telah dieliminasi. balances have been eliminated.
d. Kas dan Setara Kas d. Cash and Cash Equivalent
Kas dan setara kas terdiri dari saldo kas dan bank, Cash and cash equivalents consist of cash on hand
serta deposito berjangka yang jatuh tempo dalam and in banks, and time deposits with original
waktu tiga bulan atau kurang sejak tanggal maturities within three months or less and not
penempatan dan tidak digunakan sebagai jaminan pledged as collateral or restricted in use.
atau dibatasi penggunaannya.
e. Persediaan e. Inventories
Persediaan dinyatakan berdasarkan biaya Inventory is expressed based on acquisition cost or
perolehan atau nilai realisasi neto, mana yang lebih net realized value, whichever is lower. The cost of
rendah. Biaya materi program ditentukan dengan program materials is determined by a specific
metode identifikasi spesifik. identification method.
Persediaan materi program diamortisasi sebagai The inventory of amortized program materials is as
berikut: follows:
i. Program produksi sendiri yang memiliki genre i. The production program itself which has the
bulletin (hard and sport news), infotainment dan genre of bulletin (hard and sport news),
blocking time diamortisasi sepenuhnya pada saat infotainment and blocking time is fully
penayangan awal. amortized at the time of initial airing.
ii. Program produksi sendiri yang memiliki genre ii. The production program itself which has
magazine (documentary and sport), drama dan magazine genres (documentary and sport),
sinetron, talk show dan variety show, diamortisasi drama and soap opera, talk show and variety
sebanyak-banyaknya 2 (dua) kali tayang, masing- show, is amortized a maximum of 2 (two) airs,
masing sebesar 50%. each by 50%.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
iii. Program akuisisi diamortisasi berdasarkan hak iii. The acquisition program is amortized based on
penayangan sebagaimana disebutkan dalam the broadcasting rights as stated in the
perjanjian. Program penayangan berulang agreement. Recurring viewing programs are
diamortisasi sepenuhnya pada penayangan fully amortized on the first viewing, while
pertama, sedangkan program dengan hak programs with stated viewing rights are
penayangan yang disebutkan kuantitasnya amortized in accordance with the relevant
diamortisasi sesuai dengan kontrak terkait. Saldo contract. Inventory balances that have not
persediaan yang belum diamortisasi namun been amortized but whose broadcast contract
kontrak penayangannya telah berakhir has expired are charged to the profit and loss
dibebankan pada laba rugi tahun kontraktersebut of the contract year.
berakhir.
Persediaan non-broadcast mencakup aktivitas off- Non-broadcast inventories consist of off-
air, aktivitas digital dan konten digital. air activities, digital activities and digital content.
Aktivitas off-air dan aktivitas digital akan langsung Off-air activities and digital activities will be directly
dibebankan seluruhnya ke laba rugi pada saat charged to profit or loss when the event is incurred.
terjadinya.
Konten digital merupakan data digital yang Digital content represents digital data which are
digunakan untuk mendukung pengembangan used to support the development of digital
platform aplikasi digital. Konten jenis ini diamortisasi application platform. This type of content is
selama 8 (delapan) tahun. amortized over 8 (eight) years.
Pada akhir tahun, manajemem melakukan At the end of the year, management performs a
penelaahan untuk menentukan nilai realisasi neto review to determine the net realizable value of
saldo persediaan dan melakukan penyesuaian, inventories and adjust, when appropriate.
apabila diperlukan. Penurunan atas nilai tersebut Impairment is charged to current period’s profit or
dibebankan pada laba rugi periode berjalan. loss
f. Aset Film f. Film Assets
Biaya perolehan aset film merupakan kapitalisasi Cost of film assets include capitalizable costs of
biaya untuk memproduksi film dan dinyatakan production and are stated at the lower of cost, less
sebesar nilai yang lebih rendah antara biaya accumulated amortization, or fair value. Amortization
perolehan dikurangi akumulasi amortisasi atau nilai of film assets is charged to cost of sales using the
wajar. Aset film dibebankan ke beban pokok double declining balance method for 4 years starting
penjualan dengan menggunakan metode saldo from the film was first aired. Marketing and
menurun ganda selama 4 tahun dimulai sejak film distribution costs are expensed as incurred.
pertama kali ditayangkan. Biaya pemasaran dan
distribusi dibebankan pada saat terjadinya.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
Film dalam penyelesaian dinyatakan sebesar biaya Film in progress are stated at cost and presented as
perolehan dan disajikan sebagai bagian dari aset part of film assets. The accumulated acquisition cost
film. Akumulasi biaya perolehan aset film dalam of film assets in progress will be transferred to the
penyelesaian akan dipindahkan ke aset film pada film assets when the production of film is complete
saat film tersebut selesai diproduksi dan siap untuk and ready to be aired.
ditayangkan.
Pada setiap akhir periode pelaporan, Grup menilai At the end of each reporting period, the Group
apakah terdapat indikasi aset film mengalami assesses whether there is an indication of film
penurunan nilai dengan membandingkan antara assets may be impaired by comparing the estimated
estimasi nilai wajar dengan nilai tercatat aset film. fair value with the value of unamortized film assets.
Grup mengukur nilai wajar berdasarkan asumsi The Group measures fair value based on
manajemen tentang tanggapan pasar terhadap nilai management assumptions about market responses
masing-masing aset film. Jika nilai tercatat aset film to the value of each film asset. Whenever the
telah melebihi estimasi nilai wajarnya maka carrying amount of film assets exceeds its fair value,
diturunkan nilainya menjadi sebesar nilai wajar. the film asset is considered impaired and is written
down to its fair value.
g. Biaya Dibayar Dimuka g. Prepaid Expenses
Biaya dibayar dimuka diamortisasi sesuai masa Prepaid expenses are amortized over the periods
manfaatnya dengan menggunakan metode garis benefited using the straight-line method.
lurus.
h. Aset Tetap h. Fixed Assets
Aset tetap, kecuali tanah, dinyatakan sebesar biaya Fixed assets, except for land, are stated at cost less
perolehan dikurangi akumulasi penyusutan dan rugi accumulated depreciation and impairment loss.
penurunan nilai, jika ada.
Penyusutan dihitung dengan metode garis lurus Depreciation is computed using the straight-line
selama umur manfaat aset. Taksiran masa manfaat method over the estimated useful life of the assets.
ekonomis aset sebagai berikut: Estimated useful lives of the assets are as follows:
Tahun / Years
Bangunan 20 Building
Perabotan dan perlengkapan kantor 4-8 Office furniture and fixture
Kendaraan 8 Vehicle
Mesin 8 Machineries
Peralatan studio 4 Studio equipment
Peralatan shooting 4 Shooting equipment
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
Tanah dinyatakan berdasarkan biaya perolehan dan Land is stated at cost and is not depreciated. Based
tidak disusutkan. Berdasarkan ISAK No. 336, “Hak on ISAK No. 336, “Land Rights,” the legal cost of
Atas Tanah”, biaya pengurusan legal hak atas tanah land right in the form of Business Usage Rights
dalam bentuk Hak Guna Usaha (“HGU”), Hak Guna (“HGU”), Building Usage Rights (“HGB”) and Usage
Bangunan (“HGB”) dan Hak Pakai (“HP”) ketika Rights (“HP”) when the land was acquired initially
tanah diperoleh pertama kali diakui sebagai are recognized as part of the cost of the land under
bagian dari biaya perolehan tanah pada akun the “Fixed Assets” account and not amortized. Costs
“Aset Tetap” dan tidak diamortisasi. Biaya yang incurred in connection with the extension or renewal
terjadi sehubungan dengan perpanjangan atau of the above rights are recognized as deferred
pembaharuan hak-hak tersebut di atas diakui charges and are amortized throughout the validity
sebagai aset yang ditangguhkan dan diamortisasi period of the rights or the economic useful life of the
sepanjang umur hukum hak atau umur manfaat land, whichever period is shorter.
ekonomis tanah, periode mana yang lebih pendek
Aset dalam penyelesaian dinyatakan sebesar biaya Construction in progress is stated at cost and is
perolehan dan disajikan sebagai bagian dari aset presented as part of fixed assets. The accumulated
tetap. Akumulasi biaya perolehan aset dalam costs are reclassified to the appropriate fixed assets
penyelesaian akan dipindahkan ke masing-masing accounts when the construction is completed and
aset tetap yang bersangkutan pada saat aset the asset is ready for its intended use.
tersebut selesai dikerjakan dan siap digunakan
sesuai dengan tujuannya.
Beban perbaikan dan pemeliharaan dibebankan The cost of repairs and maintenance is charged to
pada laba rugi pada saat terjadinya; biaya profit or loss as incurred; replacement or major
penggantian atau inspeksi yang signifikan inspection costs are capitalized when incurred if it is
dikapitalisasi pada saat terjadinya jika besar probable that future economic benefits associated
kemungkinan manfaat ekonomis di masa depan with the item will flow to the Group and the cost of
berkenaan dengan aset tersebut akan mengalir ke the item can be reliably measured. An item of fixed
Grup, dan biaya perolehan aset dapat diukur secara assets is derecognized upon disposal or when no
andal. Aset tetap dihentikan pengakuannya pada future economic benefits are expected from its use
saat dilepaskan atau ketika tidak ada manfaat or disposal. Any gain or loss arising on
ekonomis masa depan yang diharapkan dari derecognition of the asset is included in profit or loss
penggunaan atau pelepasannya. Keuntungan atau in the period the asset is derecognized.
kerugian yang timbul dari penghentian pengakuan
aset dimasukkan dalam laba rugi pada periode aset
tersebut dihentikan pengakuannya.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
i. Properti Investasi i. Investment Properties
Properti investasi merupakan properti yang dimiliki Investment properties represent properties held to
untuk menghasilkan sewa atau untuk kenaikan nilai earn rentals or for capital appreciation or both, and
atau keduanya, dan bukan untuk digunakan dalam not for use in the production or supply of goods or
produksi atau penyediaan barang dan jasa untuk services or for administrative purposes, or sale in
tujuan administratif, atau untuk dijual dalam kegiatan the ordinary course of business.
usaha sehari-hari.
Properti investasi dinyatakan sebesar biaya Investment properties are stated at cost including
perolehan termasuk biaya transaksi dikurangi transaction cost less accumulated depreciation and
akumulasi penyusutan dan rugi penurunan nilai, jika impairment loss, if any.
ada.
Penyusutan bangunan dihitung dengan Depreciation of building is computed using the
menggunakan metode garis lurus dengan taksiran straight-line method over its estimated useful life of
masa manfaat ekonomis selama 20 tahun. 20 years.
Transfer ke atau dari properti investasi dilakukan Transfers to or from investment property are made
pada saat terdapat perubahan penggunaan. when there is a change in use.
Properti investasi dihentikan pengakuannya pada An item of investment property is derecognized
saat dilepaskan atau ketika tidak ada manfaat upon disposal or when no future economic benefits
ekonomis masa depan yang diharapkan dari are expected from its use or disposal. Any gain or
penggunaan atau pelepasannya. Keuntungan atau loss arising on derecognition of the asset is included
kerugian yang timbul dari penghentian pengakuan in profit or loss in the period the asset is
aset dimasukkan dalam laba rugi pada periode aset derecognized.
tersebut dihentikan pengakuannya.
j. Aset Tak Berwujud j. Intangible Assets
Aset tak berwujud dari akuisisi entitas anak Intangible assets arising from acquisition of
Subsidiaries
Aset tak berwujud yang timbul dari akuisisi entitas Intangible assets arising from acquisition of
anak pengakuan awalnya adalah pada nilai wajar subsidiaries are initially recognized at its fair value at
saat tanggal akuisisi (yang merupakan biaya the acquisition date (which is regarded as their
perolehannya). cost).
Setelah tanggal pengakuan, aset tak berwujud yang Subsequent to initial recognition, intangible assets
timbul dari akuisisi entitas anak dilaporkan sebesar arising from acquisition of subsidiaries is reported at
biaya perolehan dikurangi akumulasi rugi penurunan cost less accumulated impairment losses.
nilai.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
Aset tak berwujud dari situs web dan aplikasi Intangible assets from website and mobile
application
Aset tak berwujud atas biaya situs web dan aplikasi Intangible assets on website and mobile application
telepon genggam dinyatakan berdasarkan biaya costs are carried at cost less accumulated
perolehan dikurangi akumulasi amortisasi dan amortization and any accumulated impairment
akumulasi rugi penurunan nilai. Amortisasi diakui losses. Amortization is recognized on a straight-line
dengan metode garis lurus selama 4 (empat) tahun. basis over 4 (four) years.
Taksiran masa manfaat dan metode amortisasi The estimated useful lives and amortization method
direviu minimum setiap akhir tahun buku dan are reviewed at each year end with the effect of any
pengaruh dari setiap perubahan estimasi akuntansi changes in estimate accounted for on a prospective
diterapkan secara prospektif. basis.
Suatu aset tak berwujud dihentikan pengakuannya An intangible asset is derecognized on disposal, or
saat pelepasan, atau ketika tidak terdapat when no future economic benefits are expected from
ekspektasi manfaat ekonomi masa depan dari use or disposal. Gains or losses arising from
penggunaan atau pelepasan. Keuntungan atau derecognition of an intangible asset, measured as
kerugian yang timbul dari penghentian pengakuan the difference between the net disposal proceeds
aset tak berwujud, diukur sebagai perbedaan antara and the carrying amount of the asset, are
hasil pelepasan bersih dan nilai tercatat aset, diakui recognized in profit or loss when the asset is
di laba rugi ketika aset tersebut dihentikan derecognized.
pengakuannya.
k. Penurunan Nilai Aset Non-keuangan k. Impairment of Non-financial Assets
Pada setiap akhir periode pelaporan, Grup menilai At the end of each reporting period, the Group
apakah terdapat indikasi aset mengalami penurunan assesses whether there is an indication that an
nilai. Jika terdapat indikasi tersebut, maka Grup asset may be impaired. If any such indication exists,
mengestimasi jumlah terpulihkan aset tersebut. the Group estimates the recoverable amount of the
Jumlah terpulihkan suatu aset atau unit penghasil asset. The recoverable amount of an asset or a
kas adalah jumlah yang lebih tinggi antara nilai cash-generating unit is the higher of its fair value
wajar dikurangi biaya pelepasan dan nilai pakainya. less costs of disposal and its value in use.
Jika jumlah terpulihkan suatu aset lebih kecil dari Whenever the carrying amount of an asset exceeds
jumlah tercatatnya, maka jumlah tercatat aset its recoverable amount, the asset is considered
tersebut diturunkan nilainya menjadi sebesar jumlah impaired and is written down to its recoverable
terpulihkan. Rugi penurunan nilai diakui segera amount. The impairment loss is recognized
dalam laba rugi. immediately in profit or loss.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
Pembalikan rugi penurunan nilai untuk aset Reversal on impairment loss for non-financial assets
nonkeuangan selain goodwill, diakui jika, dan hanya other than goodwill would be recognized if, and only
jika, terdapat perubahan estimasi yang digunakan if, there has been a change in the estimates used to
dalam menentukan jumlah terpulihkan aset sejak determine the asset’s recoverable amount since the
pengujian penurunan nilai terakhir diakui. last impairment test was carried out. Reversal on
Pembalikan rugi penurunan nilai tersebut diakui impairment losses will be immediately recognized on
segera dalam laba rugi, kecuali aset disajikan pada profit or loss, except for assets that presented using
jumlah revaluasian. Rugi penurunan nilai yang the revaluation model. Impairment losses relating to
diakui atas goodwill tidak dibalik lagi. goodwill would not be reversed.
l. Transaksi dan Saldo Dalam Mata Uang Asing l. Foreign Currency Transactions and Balances
Transaksi dalam mata uang asing dijabarkan ke Transactions in foreign currencies are translated into
dalam mata uang fungsional dengan kurs yang functional currency at the rates of exchange
berlaku pada saat transaksi dilakukan. Pada akhir prevailing at the time the transactions are made. At
periode pelaporan, aset dan liabilitas moneter dalam the end of reporting period, monetary assets and
mata uang asing disesuaikan ke dalam mata uang liabilities denominated in foreign currencies are
fungsional menggunakan kurs tengah yang adjusted to functional currency to reflect the middle
ditetapkan oleh Bank Indonesia pada tanggal exchange rate published by Bank Indonesia at the
terakhir transaksi perbankan pada periode tersebut. last banking transaction date of the period. Gains or
Keuntungan atau kerugian yang timbul dari losses resulted from such adjustment or settlement
penyesuaian kurs maupun penyelesaian aset dan of each monetary asset and liability denominated in
liabilitas moneter dalam mata uang asing tersebut foreign currencies are credited or charged as current
dikreditkan atau dibebankan sebagai laba rugi period profit or loss.
periode berjalan.
Kurs yang digunakan adalah sebagai berikut: The exchange rates used were as follows:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
1 Dolar Amerika Serikat (USD) 16.680 16.162 1 United States Dollar (USD)
1 Dolar Singapura (SGD) 12.934 11.919 1 Singapore Dollar (SGD)
m. Transaksi dengan Pihak-Pihak Berelasi m. Transaction with Related Parties
Grup mengungkapkan transaksi dengan pihak-pihak The Group discloses transactions with related
berelasi. Suatu pihak dianggap berelasi dengan parties. A party is consider to be related to the
Grup jika: Group if:
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
Orang atau anggota keluarga terdekat mempunyai An individual or family member is related to the
relasi dengan Grup jika: Group if:
(i) memiliki pengendalian atau pengendalian (i) has control or joint control over the Group;
bersama atas Grup;
(ii) memiliki pengaruh signifikan atas Grup; atau (ii) has significant influence over the Group; or
(iii) merupakan personil manajemen kunci Grup (iii) is a member of the key management personnel
atau entitas induk dari Perusahaan. of the Group or the parent entity of the
Company.
Suatu pihak dianggap berelasi dengan Grup jika: A party is considered to be related to the Group if:
a. Secara langsung, atau tidak langsung melalui a. directly, or indirectly through one or more
satu atau lebih perantara, pihak tersebut: intermediaries, the party:
i) mengendalikan, dikendalikan oleh, atau i) controls, is controlled by, or is under common
berada di bawah pengendalian yang sama control within the Group;
dengan Grup;
ii) memiliki kepemilikan di entitas yang ii) has an interest in the Group that gives
memberikan pengaruh signifikan atas Grup; significant influence over the Group; or
atau
iii) memiliki pengendalian bersama atas Grup. iii) has joint control over the Group;
b. pihak tersebut adalah entitas asosiasi dari Grup; b. the party is an associate of the Group;
c. pihak tersebut adalah ventura bersama dimana c. the party is a joint venture in which the Group is
Grup sebagai venturer; a venturer;
d. pihak tersebut adalah anggota dari personil d. the party is a member of the key management
manajemen kunci Grup; personnel of the Group;
e. pihak tersebut adalah anggota keluarga dekat e. the party is a close member of the family of any
dari individu yang diuraikan dalam butir (a) atau individual referred to in (a) or (d);
(d);
f. pihak tersebut adalah entitas yang dikendalikan, f. the party is an entity that is controlled, jointly
dikendalikan bersama atau dipengaruhi controlled or significantly influenced by or for
signifikan oleh atau dimana hak suara signifikan which significant voting power in such entity
dimiliki oleh, langsung maupun tidak langsung, resides with, directly or indirectly, any individual
individu seperti diuraikan dalam butir (d) atau (e); referred to in (d) or (e); or,
atau;
g. pihak tersebut adalah suatu program imbalan g. the party is a post-employment benefit plan for
pasca kerja untuk imbalan kerja dari Grup, atau the benefit of employees of the Group, or of any
entitas yang terkait dengan Grup. entity that is a related party of the Group.
Seluruh transaksi dan saldo signifikan dengan All significant transactions and balances with related
pihak-pihak berelasi diungkapkan dalam catatan parties are disclosed in the notes to the consolidated
atas laporan keuangan konsolidasian. financial statements.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
n. Pengakuan Pendapatan dan Beban n. Revenues and Expenses Recognition
Perusahaan menerapkan PSAK 115 “Pendapatan The Company applies PSAK 115 “Revenue from
dari kontrak dengan pelanggan”. Berdasarkan PSAK contracts with customers”. Based on this PSAK,
ini, pengakuan pendapatan dapat dilakukan secara revenue recognition can be done in stages over the
bertahap sepanjang umur kontrak (over time) atau life of the contract (over time) or at a certain time (at
pada waktu tertentu (at a point in time). a point in time).
Entitas mengakui pendapatan ketika (atau selama) An entity recognizes revenue when (or as long as) it
entitas memenuhi kewajiban pelaksanaan dengan fulfills a performance obligation by transferring
mengalihkan barang atau jasa yang dijanjikan (yaitu promised goods or services (i.e. assets) to a
aset) kepada pelanggan. Aset dialihkan ketika (atau customer. Assets are transferred when (or as long
selama) pelanggan memperoleh pengendalian atas as) the customer obtains control of the asset.
aset tersebut.
Pendapatan diakui sepanjang waktu (over time), jika Revenue is recognized over time, if one of the
satu dari kriteria berikut ini terpenuhi: following criteria is met:
1. pelanggan secara simultan menerima dan 1. the customer simultaneously receives and
mengkonsumsi manfaat yang disediakan dari consumes the benefits provided from the
pelaksanaan entitas selama entitas performance of the entity as long as the entity
melaksanakan kewajiban pelaksanaannya; performs its performance obligations;
2. pelaksanaan entitas menimbulkan atau 2. the entity's performance of creating or enhancing
meningkatkan aset yang dikendalikan pelanggan assets controlled by the customer as long as the
selama aset tersebut ditimbulkan atau assets are generated or enhanced; or
ditingkatkan; atau
3. pelaksanaan entitas tidak menimbulkan suatu 3. The entity's performance does not give rise to an
aset dengan penggunaan alternatif bagi entitas asset with an alternative use for the entity and
dan entitas memiliki hak atas pembayaran yang the entity has a right to enforceable payments for
dapat dipaksakan atas pelaksanaan yang telah the performance that has been completed to
diselesaikan sampai saat ini. date.
Jika suatu kewajiban pelaksanaan tidak memenuhi If a performance obligation does not meet these
kriteria tersebut, maka entitas memenuhi kewajiban criteria, the entity fulfills the performance obligation
pelaksanaan pada suatu waktu tertentu (at a point in at a certain time (at a point in time) where the
time) dimana pelanggan memperoleh pengendalian customer obtains control over the promised asset
atas aset yang dijanjikan dan entitas memenuhi and the entity fulfills the performance obligation by
kewajiban pelaksanaan dengan mempertimbangkan considering indicators of transfer of control,
indikator pengalihan pengendalian antara lain: including:
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
1. Entitas memiliki hak kini atas pembayaran aset. 1. The entity has a present right to payment for the
asset.
2. Pelanggan memiliki hak kepemilikan legal atas 2. The customer has legal ownership rights to the
aset. assets.
3. Entitas telah mengalihkan kepemilikan fisik atas 3. The entity has transferred physical ownership of
aset. the asset.
4. Pelanggan memiliki risiko dan manfaat signifikan 4. Customers are subject to significant risks and
atas kepemilikan aset. rewards of ownership of assets.
5. Pelanggan telah menerima aset. 5. The customer has received the asset.
Beban diakui pada saat terjadinya (basis akrual). Expenses are recognized when incurred (accrual
basis).
o. Pajak Penghasilan o. Income Tax
Beban pajak kini ditetapkan berdasarkan taksiran Current tax expense is provided based on the
laba kena pajak periode berjalan. estimated taxable income for the period.
Pajak penghasilan dalam laba rugi periode berjalan Income tax in profit or loss for the period comprises
terdiri dari pajak kini dan tangguhan. Pajak current and deferred tax. Income tax is recognized
penghasilan diakui dalam laba rugi, kecuali untuk in profit or loss, except to the extent that it relates
transaksi yang berhubungan dengan transaksi yang to items recognized directly in equity or other
diakui langsung dalam ekuitas atau penghasilan comprehensive income in which case it is
komprehensif lain, dalam hal ini diakui dalam recognized in equity or other comprehensive
ekuitas atau penghasilan komprehensif lain. income.
Aset pajak kini dan liabilitas pajak kini dilakukan Current tax assets and current tax liabilities are
saling hapus jika, dan hanya jika, entitas memiliki offset if, and only if, the entity has a legally
hak yang dapat dipaksakan secara hukum untuk enforceable right to set off the recognized amounts;
melakukan saling hapus jumlah yang diakui; dan and intends either to settle on a net basis, or to
memiliki intensi untuk menyelesaikan dengan dasar realize the asset and settle the liability
neto, atau merealisasikan aset dan menyelesaikan simultaneously.
liabilitas secara bersamaan.
Aset dan liabilitas pajak tangguhan diakui atas Deferred tax assets and liabilities are recognized for
perbedaan temporer antara aset dan liabilitas untuk temporary differences between the financial and the
tujuan komersial dan untuk tujuan perpajakan setiap tax bases of assets and liabilities at each reporting
tanggal pelaporan. Aset pajak tangguhan diakui date. Deferred tax assets are recognized for all
untuk seluruh perbedaan temporer yang boleh deductible temporary differences to the extent that it
dikurangkan sepanjang besar kemungkinan is probable that sufficient future taxable profit will be
perbedaan temporer yang boleh dikurangkan available against which the deductible temporary
tersebut dapat dimanfaatkan untuk mengurangi laba difference can be utilized. Future tax benefits, such
fiskal pada masa yang akan datang. Manfaat pajak as the carry-forward of unused tax losses, are also
di masa mendatang, seperti saldo rugi fiskal yang recognized to the extent that realization of such
belum digunakan, diakui sejauh besar kemungkinan benefits is probable.
realisasi atas manfaat pajak tersebut.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
Aset dan liabilitas pajak tangguhan diukur pada tarif Deferred tax assets and liabilities are measured at
pajak yang diharapkan akan digunakan pada the tax rates that are expected to apply to the period
periode ketika aset direalisasi atau ketika liabilitas when the asset is realized or the liability is settled,
dilunasi berdasarkan tarif pajak (dan peraturan based on tax rates (and tax laws) that have been
perpajakan) yang berlaku atau secara substansial enacted or substantively enacted at the end of
telah diberlakukan pada akhir periode pelaporan. reporting period.
Aset pajak tangguhan dan liabilitas pajak tangguhan Deferred tax assets and deferred tax liabilities are
dilakukan saling hapus jika, dan hanya jika, entitas offset if, and only if, the entity has a legally
memiliki hak secara hukum untuk saling hapus aset enforceable right to set off current tax assets against
pajak kini terhadap liabilitas pajak kini, dan aset current tax liabilities, and the deferred tax assets
pajak tangguhan dan liabilitas pajak tangguhan and the deferred tax liabilities relate to income taxes
terkait dengan pajak penghasilan yang dikenakan levied by the same taxation authority on either the
oleh otoritas perpajakan atas entitas kena pajak, same taxable entity, or different taxable entities
yang sama atau entitas kena pajak berbeda yang which intend either to settle current tax liabilities and
bermaksud untuk memulihkan aset dan liabilitas assets on a net basis, or to realize the assets and
pajak kini dengan dasar neto, atau merealisasikan settle the liabilities simultaneously, in each future
aset dan menyelesaikan liabilitas secara period in which significant amounts of deferred tax
bersamaan, pada setiap periode masa depan yang liabilities or assets are expected to be settled or
mana jumlah signifikan atas aset atau liabilitas pajak recovered.
tangguhan diharapkan diselesaikan atau dipulihkan.
Perubahan terhadap kewajiban perpajakan diakui Amendments to tax obligations are recorded when
pada saat penetapan pajak diterima dan/atau, jika an assessment is received and/or, if objected to
Grup mengajukan keberatan dan/atau banding, and/or appealed against by the Group, when the
pada saat keputusan atas keberatan dan/atau result of the objection and/or appeal is determined.
banding telah ditetapkan.
p. Imbalan Kerja Karyawan p. Employee Benefits
Grup mengakui liabilitas imbalan kerja yang tidak The Group recognized an unfunded employee
didanai sesuai dengan Undang-undang benefits liability in accordance with Labor Law
Ketenagakerjaan No. 13/2003, tanggal 25 Maret No. 13/2003 dated March 25, 2003. Pension costs
2003. Beban pensiun berdasarkan program dana under the Group’s defined benefit pension plans are
pensiun manfaat pasti Grup ditentukan melalui determined by periodic actuarial calculation using
perhitungan aktuaria secara periodik dengan the projected-unit-credit method and applying the
menggunakan metode projected unit credit dan assumptions on discount rate, expected return on
menerapkan asumsi atas tingkat diskonto, hasil plan assets and annual rate of increase in
yang diharapkan atas aset program dan tingkat compensation.
kenaikan manfaat pasti pensiun tahunan.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
Seluruh pengukuran kembali, terdiri atas All re-measurements, comprising of actuarial gains
keuntungan dan kerugian aktuarial dan hasil atas and losses, and the return of plan assets (excluding
aset program (tidak termasuk bunga bersih) diakui net interest) are recognized immediately through
langsung melalui penghasilan komprehensif lain other comprehensive income in order for the net
dengan tujuan agar aset atau kewajiban pensiun pension asset or liability recognized in the
neto diakui dalam laporan posisi keuangan consolidated statement of financial position to reflect
konsolidasian untuk mencerminkan nilai penuh dari the full value of the plan deficit and surplus.
defisit dan surplus program. Pengukuran kembali Remeasurements are not reclassified to profit or
tidak direklasifikasi ke laba atau rugi pada periode loss in subsequent periods.
berikutnya.
Seluruh biaya jasa lalu diakui pada saat yang lebih All past service costs are recognized at the earlier of
dulu antara ketika amandemen atau kurtailmen when the amendment/curtailment occurs and when
terjadi atau ketika biaya restrukturisasi atau the related restructuring or termination costs are
pemutusan hubungan kerja diakui. recognized.
Grup mengakui keuntungan atau kerugian atas The Group recognizes gains or losses on the
penyelesaian program imbalan pasti pada saat settlement of defined benefit plan when it occurs.
penyelesaian terjadi.
Bunga neto dihitung dengan menggunakan tingkat The net interest is calculated by applying the
diskonto terhadap liabilitas atau aset imbalan pasti discount rate to the net defined benefit liability or
neto. asset.
q. Instrumen Keuangan q. Financial Instruments
Grup menerapkan PSAK No. 109, “Instrumen The Group applies PSAK No. 109, “Financial
Keuangan”. Grup mengakui aset dan liabilitas Instruments”. The Group recognizes financial assets
keuangan dalam laporan posisi keuangan and liabilities in the statement of financial position if,
konsolidasian jika, dan hanya jika, Grup menjadi and only when, the Group is a party to the
salah satu pihak dalam ketentuan kontraktual contractual terms of the financial instrument.
instrumen keuangan tersebut.
1. Aset keuangan 1. Financial assets
Grup mengklasifikasikan aset keuangan dalam The Group classifies financial assets into the
kategori berikut ini: following categories:
• diukur pada biaya perolehan diamortisasi; • measured at amortized cost; and
dan
• diukur pada nilai wajar melalui penghasilan • measured at fair value through other
komprehensif lain atau diukur melalui laba comprehensive income or measured through
rugi. profit or loss.
Klasifikasi ini tergantung pada model bisnis Grup This classification depends on the Group's
dan persyaratan kontraktual arus kas. business model and the contractual terms of the
cash flows.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
a) Aset keuangan diukur pada biaya perolehan a) Financial assets are measured at amortized
diamortisasi cost
Klasifikasi ini berlaku untuk instrumen utang This classification applies to debt instruments
yang dikelola dalam model bisnis dimiliki that are managed in a held to obtain cash
untuk mendapatkan arus kas dan memiliki flow business model and have cash flows that
arus kas yang memenuhi kriteria “semata- meet the criteria “solely from principal and
mata dari pembayaran pokok dan bunga”. interest payments”.
Pada pengakuan awal, piutang usaha yang On initial recognition, trade receivables that
tidak memiliki komponen pendanaan yang do not have a significant financing component
signifikan, diakui sebesar harga transaksi. are recognized at the transaction price. Other
Aset keuangan lainnya awalnya diakui financial assets are initially recognized at fair
sebesar nilai wajar dikurangi biaya transaksi value less the associated transaction costs.
yang terkait. Aset keuangan ini selanjutnya These financial assets are then measured at
diukur sebesar biaya perolehan diamortisasi amortized cost using the effective interest
menggunakan metode suku bunga efektif. method. Gains or losses on retirement or
Keuntungan atau kerugian pada penghentian modification of financial assets carried at
atau modifikasi aset keuangan yang dicatat amortized cost are recognized in profit or
pada biaya perolehan diamortisasi diakui loss..
pada laba rugi.
b) Aset keuangan diukur pada nilai wajar melalui b) Financial assets are measured at fair value
penghasilan komprehensif lain through other comprehensive income
Klasifikasi ini berlaku untuk aset keuangan This classification applies to the following
berikut ini: financial assets:
(i) Instrumen utang yang dikelola dengan (i) Debt instruments that are managed under
model bisnis yang bertujuan untuk a business model whose objective is to
memiliki aset keuangan dalam rangka hold financial assets in order to obtain
mendapatkan arus kas kontraktual dan contractual cash flows and sell them and
menjual dan dimana arus kasnya where the cash flows meet the criteria
memenuhi kriteria “semata-mata dari “solely from principal and interest
pembayaran pokok dan bunga”. payments”.
Perubahan nilai wajar aset keuangan ini Changes in the fair value of these
dicatat pada penghasilan komprehensif financial assets are recorded in other
lain, kecuali pengakuan keuntungan atau comprehensive income, except for the
kerugian penurunan nilai, penghasilan recognition of impairment gains or losses,
bunga (termasuk biaya transaksi interest income (including transaction
menggunakan metode suku bunga costs using the effective interest method),
efektif), keuntungan atau kerugian yang gains or losses arising from derecognition,
timbul dari penghentian pengakuan, serta and foreign exchange gains or losses are
keuntungan atau kerugian dari selisih kurs recognized. on profit or loss.
diakui pada laba rugi.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
Ketika aset keuangan dihentikan When a financial asset is derecognized,
pengakuannya, keuntungan atau kerugian the cumulative fair value gain or loss
nilai wajar kumulatif yang sebelumnya previously recognized in other
diakui pada penghasilan komprehensif comprehensive income is reclassified to
lain direklasifikasi pada laba rugi. profit or loss.
(ii) Investasi ekuitas dimana Grup telah (ii) Equity investments where the Group has
memilih secara tak terbatalkan untuk irrevocably elected to present the fair
menyajikan keuntungan dan kerugian nilai value gains and losses from revaluation in
wajar dari revaluasi pada penghasilan other comprehensive income.
komprehensif lain.
Pilihan dapat didasarkan pada investasi Options can be based on individual
individu, namun, tidak berlaku pada investments, however, do not apply to
investasi ekuitas yang dimiliki untuk equity investments held for trading. Fair
diperdagangkan. Keuntungan atau value gains or losses from the revaluation
kerugian nilai wajar dari revaluasi of equity investments, including foreign
investasi ekuitas, termasuk komponen exchange components, are recognized in
selisih kurs, diakui pada penghasilan other comprehensive income. When an
komprehensif lain. Ketika investasi ekuitas equity investment is derecognized, the fair
dihentikan pengakuannya, keuntungan value gain or loss previously recognized in
atau kerugian nilai wajar yang other comprehensive income is not
sebelumnya diakui dalam penghasilan reclassified to profit or loss. Dividends are
komprehensif lain tidak direklasifikasi recognized in profit or loss when the right
pada laba rugi. Deviden diakui pada laba to receive payments has been
rugi ketika hak untuk menerima established.
pembayaran telah ditetapkan.
c) Aset keuangan diukur pada nilai wajar melalui c) As Financial assets are measured at fair
laba rugi value through profit or loss
Klasifikasi ini berlaku untuk aset keuangan This classification applies to the following
berikut ini, dimana dalam semua kasus, biaya financial assets, where in all cases,
transaksi dibebankan pada laba rugi: transaction costs are charged to profit or loss:
(i) Instrumen utang yang tidak memiliki (i) Debt instruments that do not meet the
kriteria biaya perolehan diamortisasi atau criteria for amortized cost or fair value
nilai wajar melalui penghasilan through other comprehensive income. The
komprehensif lain. Keuntungan atau fair value gain or loss will then be
kerugian nilai wajar selanjutnya akan recorded in profit or loss.
dicatat pada laba rugi.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
(ii) Investasi ekuitas yang dimiliki untuk (ii) Equity investments held for trading or for
diperdagangkan atau dimana pilihan which other comprehensive income
penghasilan komprehensif lain tidak options do not apply. Fair value gains or
berlaku. Keuntungan atau kerugian nilai losses and related dividend income are
wajar dan penghasilan dividen terkait recognized in profit or loss.
diakui pada laba rugi.
Aset keuangan dihentikan pengakuannya ketika Financial assets are derecognized when the
hak kontraktual atas arus kas dari aset keuangan contractual rights to the cash flows from the
tersebut telah berakhir atau telah ditransfer dan financial assets have expired or have been
Grup telah mentransfer secara substansial transferred and the Group has transferred
seluruh risiko dan manfaat atas kepemilikan substantially all the risks and rewards of
aset. Pada saat penghentian pengakuan aset ownership of the assets. On derecognition of a
keuangan, selisih antara jumlah tercatat dengan financial asset, the difference between the
imbalan yang diterima diakui dalam laba rugi. carrying amount and the consideration received
is recognized in profit or loss.
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Penelaahan kerugian kredit ekspektasian masa A review of expected future credit losses is
depan diharuskan untuk: instrumen utang yang required for: debt instruments at amortized cost
diukur pada biaya perolehan diamortisasi atau or at fair value through other comprehensive
diukur pada nilai wajar melalui penghasilan income, trade receivables that do not confer an
komprehensif lain, piutang usaha yang tidak unconditional right to receive consideration.
memberi hak tanpa syarat untuk menerima
imbalan.
Grup mengakui provisi atas kerugian penurunan The Group recognizes a provision for impairment
nilai untuk kerugian kredit ekspektasian atas aset losses for the expected credit losses on financial
keuangan yang diukur pada biaya perolehan assets measured at amortized cost. The
diamortisasi. Provisi atas kerugian penurunan provision for impairment losses on trade
nilai piutang usaha diukur dengan jumlah yang receivables is measured at an amount equal to
sama dengan kerugian kredit ekspektasian the lifetime expected credit losses. Lifetime
sepanjang umurnya. Kerugian kredit expected credit loss is the expected credit loss
ekspektasian sepanjang umurnya adalah resulting from all possible non-payment events
kerugian kredit ekspektasian yang dihasilkan dari over the expected lifetime of a financial
semua kemungkinan kejadian gagal bayar instrument.
sepanjang umur yang diharapkan dari suatu
instrumen keuangan.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
Ketika menentukan apakah risiko kredit dari When determining whether the credit risk of a
suatu aset keuangan telah meningkat secara financial asset has increased significantly since
signifikan sejak pengakuan awal dan ketika initial recognition and when estimating expected
memperkirakan kerugian kredit ekspektasian, credit losses, the Group considers relevant
Grup mempertimbangkan informasi relevan yang information that is reasonable and verifiable and
wajar dan dapat dibuktikan dan tersedia tanpa available without undue cost or effort. It includes
biaya atau usaha yang tidak semestinya. Ini both quantitative and qualitative information and
mencakup informasi dan analisis kuantitatif dan analysis, based on the Group's historical
kualitatif, berdasarkan pengalaman historis Grup experience and credit assessment and includes
dan penilaian kredit dan termasuk informasi future information.
masa depan.
Grup menganggap aset keuangan gagal bayar The Group considers a financial asset to be in
ketika pelanggan tidak mampu membayar default when the customer is unable to pay its
kewajiban kreditnya kepada Grup secara penuh. credit obligations to the Group in full. The
Periode maksimum yang dipertimbangkan ketika maximum period considered when estimating
memperkirakan kerugian kredit ekspektasian expected credit losses is the maximum
adalah periode maksimum kontrak dimana Grup contractual period during which the Company is
terekspos terhadap risiko kredit. exposed to credit risk.
Kerugian kredit ekspektasian adalah perkiraan Expected credit losses are probability-weighted
probabilitas-tertimbang dari kerugian kredit. estimates of credit losses. Credit losses are
Kerugian kredit diukur sebagai nilai sekarang measured as the present value of all shortfalls in
dari semua kekurangan penerimaan kas (yaitu cash receipts (ie the difference between the cash
perbedaan antara arus kas terutang dari suatu flows owed by an entity under the contract and
entitas berdasarkan kontrak dan arus kas yang the cash flows that the Group expects to
Grup harapkan untuk diterima). Kerugian kredit receive). The expected credit losses are
ekspektasian didiskontokan pada tingkat bunga discounted at the effective interest rate of the
efektif dari aset keuangan tersebut. financial asset.
2. Liabilitas Keuangan 2. Financial Liabilities
Pada saat pengakuan awal, Grup mengukur At initial recognition, the Group measures
liabilitas keuangan pada nilai wajar ditambah financial liabilities at fair value plus or minus the
atau dikurangi, biaya transaksi yang terkait transaction costs that are directly related to the
langsung dengan perolehan atau penerbitan acquisition or issuance of the financial liability.
liabilitas keuangan. Grup mengklasifikasikan The Group classifies all of its financial liabilities
semua liabilitas keuangannya ke dalam kategori into the category of financial liabilities measured
liabilitas keuangan yang diukur pada biaya at amortized cost.
perolehan diamortisasi.
34
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
Setelah pengakuan awal, liabilitas keuangan After initial recognition, financial liabilities are
selanjutnya diukur pada biaya perolehan subsequently measured at amortized cost using
diamortisasi dengan menggunakan metode suku the effective interest method. Gains or losses are
bunga efektif. Keuntungan atau kerugian diakui recognized in profit or loss when the financial
dalam laba rugi ketika liabilitas keuangan liability is derecognized or impaired, and through
tersebut dihentikan pengakuannya atau the amortization process.
mengalami penurunan nilai, dan melalui proses
amortisasi.
Grup mengeluarkan liabilitas keuangan dari The Group remove financial liabilities from the
laporan posisi keuangan jika, dan hanya jika, statement of financial position if, and only when,
kewajiban yang ditetapkan dalam kontrak the obligations specified in the contract are
dilepaskan atau dibatalkan atau kedaluwarsa. discharged or cancelled or expire. The difference
Selisih antara jumlah tercatat liabilitas keuangan between the carrying amount of financial
yang berakhir atau yang dialihkan ke pihak lain, liabilities that are terminated or transferred to
dan imbalan yang dibayarkan, termasuk aset another party, and the consideration paid,
nonkas yang dialihkan atau liabilitas yang including the non-cash assets transferred or
ditanggung diakui dalam laba rugi. liabilities assumed are recognized in profit or
loss.
3. Saling hapus instrumen keuangan 3. Offsetting of financial instruments
Aset keuangan dan liabilitas keuangan saling Financial assets and financial liabilities are offset
hapus dan nilai netonya dilaporkan dalam and the net amount reported in the consolidated
laporan posisi keuangan jika, dan hanya jika, statements of financial position if, and only if,
saat ini memiliki hak yang berkekuatan hukum there is a currently enforceable legal right to
untuk melakukan saling hapus atas jumlah yang offset the recognized amounts and there is an
telah diakui dan terdapat niat untuk intention to settle on a net basis, or to realize the
menyelesaikannya secara neto, atau untuk assets and settle the liabilities simultaneously.
merealisasikan aset dan menyelesaikan
liabilitasnya secara simultan.
r. Informasi Segmen r. Segment Information
Entitas mengungkapkan informasi yang Entities disclose information that enable users of the
memungkinkan pengguna laporan keuangan untuk financial statements to evaluate the nature and
mengevaluasi sifat dan dampak keuangan dari financial effects of the business activities. Operating
aktivitas bisnis. Segmen operasi dilaporkan dengan segment is reported in a manner consistent with the
cara yang konsisten dengan pelaporan internal yang internal reporting provided to the chief operating
disampaikan kepada pengambil keputusan decision-maker.
operasional.
35
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. KEBIJAKAN AKUNTANSI SIGNIFIKAN YANG 2. SIGNIFICANT ACCOUNTING POLICIES APPLIED
DITERAPKAN (Lanjutan) (Continued)
s. Laba per Saham s. Earnings per Share
Laba per saham dasar dihitung dengan membagi Basic earnings per share are calculated by dividing
laba atau rugi yang dapat diatribusikan kepada profit or loss attributable to ordinary equity holders of
pemegang saham biasa entitas induk dengan the parent entity by the weighted average number of
jumlah rata-rata tertimbang saham biasa yang ordinary shares outstanding during the period.
beredar dalam suatu periode.
Laba per saham dilusian dihitung dengan membagi Diluted earnings per share are calculated by dividing
laba atau rugi yang dapat diatribusikan kepada profit or loss attributable to ordinary equity holders of
pemegang saham biasa entitas induk, dengan the parent entity, by the weighted average number
jumlah rata-rata tertimbang saham yang beredar, of shares outstanding, for the effects of all dilutive
atas dampak dari semua efek yang mempunyai potential ordinary shares.
potensi saham biasa yang bersifat dilutif.
t. Provisi dan Kontinjensi t. Provisions and Contingencies
Provisi diakui jika Grup memiliki kewajiban kini (baik Provisions are recognized when the Group has a
bersifat hukum maupun bersifat konstruktif) yang present obligation (legal or constructive) where, as a
akibat peristiwa masa lalu, besar kemungkinannya result of a past event, it is probable that an outflow
penyelesaian kewajiban tersebut mengakibatkan of resources embodying economic benefits will be
arus keluar sumber daya yang mengandung required to settle the obligation and a reliable
manfaat ekonomi dan estimasi yang andal estimate can be made of the amount of the
mengenai jumlah kewajiban tersebut dapat dibuat. obligation.
Provisi ditelaah pada setiap akhir periode pelaporan Provisions are reviewed at each end of reporting
dan disesuaikan untuk mencerminkan estimasi period and adjusted to reflect the current best
terbaik yang paling kini. Jika arus keluar sumber estimate. If it is no longer probable that an outflow of
daya untuk menyelesaikan kewajiban kemungkinan resources embodying economic benefits will be
besar tidak terjadi, maka provisi dibatalkan. required to settle the obligation, the provision is
reversed.
Liabilitas kontinjensi tidak diakui dalam laporan Contingent liabilities are not recognized in the
keuangan konsolidasian tetapi diungkapkan dalam consolidated financial statements but are disclosed
catatan atas laporan keuangan konsolidasian in the notes to the consolidated financial statements
kecuali arus keluar sumber daya yang mengandung unless the possibility of an outflow of resources
manfaat ekonomi kemungkinannya kecil. Aset embodying economic benefits is remote. Contingent
kontinjensi tidak diakui dalam laporan keuangan assets are not recognized in the consolidated
konsolidasian tetapi diungkapkan dalam laporan financial statements but are disclosed in the notes to
keuangan konsolidasian jika terdapat kemungkinan the consolidated financial statements when an inflow
besar arus masuk manfaat ekonomis akan of economic benefits is probable.
diperoleh.
36
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING JUDGMENTS
Penyusunan laporan keuangan konsolidasian sesuai The preparation of consolidated financial statements, in
dengan Standar Akuntansi Keuangan Indonesia conformity with Indonesian Financial Accounting
mewajibkan manajemen untuk membuat pertimbangan Standards, requires management to make judgments
dan estimasi yang mempengaruhi jumlah-jumlah yang and estimates that affect amounts reported therein. The
dilaporkan dalam laporan keuangan. Estimasi dan estimates and assumptions are based on historical
asumsi yang terkait didasarkan pada pengalaman experience and other factors that are considered
historis dan faktor-faktor lain yang dianggap relevan. relevant. The actual results may differ from those
Hasil aktualnya mungkin berbeda dari estimasi estimates.
tersebut.
Pertimbangan dan estimasi berikut ini dibuat oleh The following judgments and estimates made by
manajemen dalam rangka penerapan kebijakan management in the process of applying the Group’s
akuntansi Grup yang memiliki pengaruh paling accounting policies have the most significant effects on
signifikan atas jumlah yang diakui dalam laporan the amounts recognized in the consolidated financial
keuangan konsolidasian: statements:
Klasifikasi aset keuangan dan liabilitas keuangan Classification of financial assets and financial liabilities
Grup menetapkan klasifikasi atas aset dan liabilitas The Group determines the classification of certain
tertentu sebagai aset keuangan dan liabilitas keuangan assets and liabilities as financial assets and financial
berdasarkan definisi yang ditetapkan PSAK No. 109. liabilities based on the definition stipulated in PSAK
Analisis aset dan liabilitas keuangan Grup diungkapkan No. 109. Analysis of the Group's financial assets and
dalam catatan 28. liabilities is disclosed in note 28.
Menilai jumlah terpulihkan dari aset nonkeuangan Assessing recoverable amounts of non-financial assets
Penyisihan penurunan nilai pasar dan keusangan aset Allowance for decline in market value and
film diestimasi berdasarkan fakta dan situasi yang obsolescence of film assets are estimated based on
tersedia, termasuk namun tidak terbatas kepada, available facts and situations, including but not limited
kondisi fisik aset film yang dimiliki, harga jual pasar, to, the physical condition of film assets owned, market
estimasi biaya penyelesaian dan estimasi biaya yang selling prices, estimated costs of completion and
timbul untuk penjualan. Provisi dievaluasi kembali dan estimated costs incurred for sale. Provisions are re-
disesuaikan jika terdapat tambahan informasi yang evaluated and adjusted if there is additional information
mempengaruhi jumlah yang diestimasi. that affects the estimated amount.
Menentukan penyusutan aset tetap dan properti Determining depreciation of fixed assets and
investasi investment properties
Biaya perolehan aset tetap dan properti investasi The costs of fixed assets are depreciated on a straight-
disusutkan dengan menggunakan metode garis lurus line basis over their estimated useful lives.
berdasarkan taksiran masa manfaat ekonomisnya. Management estimates the useful lives of fixed assets
Manajemen mengestimasi masa manfaat ekonomis and investment properties between 4 to 20 years.
aset tetap dan properti investasi antara 4 sampai These are common life expectancies applied in the
dengan 20 tahun. Ini adalah umur yang secara umum industries in which the Group conducts their business.
diharapkan dalam industri di mana Grup menjalankan
bisnisnya.
37
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (Lanjutan) JUDGMENTS (Continued)
Menentukan nilai aset film Determining the value of film assets
Aset film ditentukan sebesar nilai perolehan dikurangi Film assets are determined at cost less accumulated
akumulasi amortisasi. Nilai perolehan merupakan amortization. The acquisition value is the accumulation
akumulasi biaya terkait produksi film mulai dari rencana of costs related to film production starting from the
proses produksi sampai dengan siap dijual. Aset film planning of production process until ready for sale. Film
dibebankan sejak terjadinya penjualan melalui proses assets are charged to expense starting from the date of
amortisasi selama 4 tahun dengan menggunakan sale through an amortization process for 4 years using
metode saldo menurun berganda dengan tarif 50% dari the double declining balance method at a rate of 50%
nilai buku awal periode. from the book value of the beginning period.
Amortisasi Persediaan Amortization of Inventories
Persediaan diamortisasi berdasarkan tipe persediaan Inventories are being amortized based on type of
seperti yang dijelaskan dalam Catatan 2. inventories as described in Note 2.
Praktik amortisasi persediaan Grup umum diterapkan The Group’s amortization practices for inventories are
pada industri dimana Grup menjalankan usaha yang, commonly applied in the industry in which the Group
menurut pertimbangan Grup, mencerminkan pola conducts its business which are, in the Group’s
manfaat ekonomi terkini dari aset tersebut. Perubahan judgment, reflective of the current pattern of the
pendapatan iklan, pola dan ekspektasi manfaat economic benefits from those assets. Changes in
ekonomi akan mempengaruhi metode amortisasi di advertising revenue, patterns and expectation of
masa depan. economic benefits would impact the amortization
method in the future.
Nilai tercatat persediaan diungkapkan dalam Catatan 9. The carrying amounts of inventories disclosed in
Note 9.
Kontrak sewa operasi - Grup sebagai lessor Operating lease contract - The group as a lessor
Grup mengadakan perjanjian sewa properti komersial The Group entered into a commercial property rental
pada portofolio properti investasi. Grup telah agreement on the investment property portfolio. The
menentukan, berdasarkan evaluasi atas syarat dan Group has determined, based on an evaluation of the
ketentuan dari perjanjian, bahwa menjaga semua risiko terms and conditions of the agreement, that
dan manfaat signifikan kepemilikan atas properti yang safeguarding all the risks and significant benefits of
disewakan tersebut dan, Grup mengakui transaksi ownership of the leased property and, the Group
sewa sebagai sewa operasi. recognizes the lease transaction as an operating lease.
38
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 3. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (Lanjutan) JUDGMENTS (Continued)
Estimasi biaya dan liabilitas imbalan kerja Estimate of employee benefits expense and liability
Penentuan liabilitas dan biaya imbalan kerja Grup Determination of the Group employee benefits liability
tergantung pada pemilihan asumsi yang digunakan and expenses depends on the selection of assumptions
dalam menghitung jumlah tersebut. Asumsi tersebut used in calculating these amounts. These assumptions
termasuk antara lain tingkat diskonto, tingkat kenaikan include discount rates, salary increase rates,
gaji, tingkat pengunduran diri, tingkat kecacatan, umur resignation rates, disability rates, retirement age and
pensiun dan tingkat mortalitas. Hasil aktual yang mortality rates. Actual results that differ from the
berbeda dari asumsi yang ditetapkan Grup langsung assumptions set by the Group are recognized
diakui dalam laba rugi pada saat terjadinya. Sementara immediately in profit or loss when incurred. While the
Grup berkeyakinan bahwa asumsi tersebut adalah Group believes that these assumptions are reasonable
wajar dan sesuai, perbedaan signifikan pada hasil and appropriate, significant differences in actual results
aktual atau perubahan signifikan dalam asumsi yang or significant changes in the assumptions determined
ditetapkan Grup dapat mempengaruhi secara material by the Group may materially affect employee benefits
liabilitas imbalan kerja dan beban imbalan kerja neto. liability and net employee benefits expenses.
Menentukan pajak penghasilan Determining income taxes
Pertimbangan signifikan dilakukan dalam menentukan Significant judgment is involved in determining provision
provisi atas pajak penghasilan badan. Terdapat for corporate income tax. There are certain transactions
transaksi dan perhitungan tertentu yang penentuan and computation for which the ultimate tax
pajak akhirnya tidak pasti sepanjang kegiatan usaha determination is uncertain during the ordinary course of
normal. Dalam situasi tertentu, Grup tidak dapat business. At certain situations, the Group cannot
menentukan secara pasti jumlah liabilitas pajak mereka determine the exact amount of their current or future tax
pada saat ini atau masa depan karena proses liabilities due to the inspection process by the tax
pemeriksaan oleh otoritas perpajakan. Grup mengakui authority. The Group recognizes liabilities for expected
liabilitas atas pajak penghasilan badan yang diharapkan corporate income tax based on estimates of whether
berdasarkan estimasi apakah akan terdapat tambahan additional corporate income tax will be due.
pajak penghasilan badan yang akan jatuh tempo.
Aset pajak tangguhan diakui apabila besar Deferred tax assets are recognized if it is probable that
kemungkinannya bahwa penghasilan kena pajak akan taxable income will be available. Significant estimates
tersedia. Estimasi signifikan oleh manajemen by management are required in determining the amount
disyaratkan dalam menentukan jumlah aset pajak of deferred tax assets that can be recognized, based on
tangguhan yang dapat diakui, berdasarkan saat the time of use and the level of taxable income and
penggunaan dan tingkat penghasilan kena pajak dan future tax planning strategies. However, there is no
strategi perencanaan pajak masa depan. Namun tidak certainty that the Company and its subsidiaries can
terdapat kepastian bahwa Perusahaan dan entitas anak generate sufficient taxable income to the use of part or
dapat menghasilkan penghasilan kena pajak yang all of the deferred tax assets.
cukup untuk memungkinkan penggunaan sebagian
atau keseluruhan dari aset pajak tangguhan tersebut.
39
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
Akun ini terdiri dari: This account consists of:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Kas Cash
Rupiah 229.321.405 594.317.851 Rupiah
Bank Bank
Rupiah Rupiah
PT Bank of India Indonesia Tbk 30.801.556.405 690.752.998 PT Bank of India Indonesia Tbk
PT Bank Mandiri Tbk 15.923.028.747 22.474.315.122 PT Bank Mandiri Tbk
PT Bank Central Asia Tbk 12.343.491.284 6.969.221.165 PT Bank Central Asia Tbk
PT Bank Rakyat Indonesia Tbk 4.793.227.952 53.143.351.814 PT Bank Rakyat Indonesia Tbk
PT Bank CIMB Niaga Tbk 687.427.876 4.467.546.926 PT Bank CIMB Niaga Tbk
PT Bank Artha Graha Internasional Tbk - 1.418.821.236 PT Bank Artha Graha Internasional Tbk
Lain-lain (dibawah Rp50.000.000) 41.003.425 44.389.690 Others (below Rp50,000,000)
Sub total 64.589.735.688 89.208.398.950 Sub total
USD USD
PT Bank Mandiri Tbk 1.727.357.780 10.989.455.456 PT Bank Mandiri Tbk
PT Bank Rakyat Indonesia Tbk 648.085.721 1.104.951.747 PT Bank Rakyat Indonesia Tbk
PT Bank DBS Indonesia 210.081.764 198.151.305 PT Bank DBS Indonesia
PT Bank of India Indonesia Tbk 179.653.942 448.782.395 PT Bank of India Indonesia Tbk
PT Bank CIMB Niaga Tbk 169.773.377 164.085.028 PT Bank CIMB Niaga Tbk
PT Bank SBI Indonesia 77.635.559 73.122.881 PT Bank SBI Indonesia
Lain-lain (dibawah Rp50.000.000) 15.792.028 39.303.412 Others (below Rp50,000,000)
Sub total 3.028.380.171 13.017.852.224 Sub total
Total Bank 67.618.115.859 102.226.251.174 Total Bank
Deposito Berjangka Time Deposits
Rupiah Rupiah
PT Bank Rakyat Indonesia Tbk 142.300.000.000 203.500.000.000 PT Bank Rakyat Indonesia Tbk
PT Bank of India Indonesia Tbk 63.800.000.000 53.800.000.000 PT Bank of India Indonesia Tbk
PT Bank Mandiri Tbk 20.000.000.000 - PT Bank Mandiri Tbk
Sub total 226.100.000.000 257.300.000.000 Sub total
USD USD
PT Bank Rakyat Indonesia Tbk 25.020.000.077 7.928.000.000 PT Bank Rakyat Indonesia Tbk
PT Bank of India Indonesia - 4.040.500.072 PT Bank of India Indonesia
Sub total 25.020.000.077 11.968.500.072 Sub total
Total Deposito Berjangka 251.120.000.077 269.268.500.072 Total Time Deposits
Total kas dan setara kas 318.967.437.341 372.089.069.098 Total cash and cash equivalents
40
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS (Lanjutan) 4. CASH AND CASH EQUIVALENTS (Continued)
Kisaran tingkat suku bunga deposito berjangka per The ranges of annual interest rates of time deposits are
tahun adalah sebagai berikut: as follows:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Rupiah 2,25% - 5,35% 6,00% - 6,20% Rupiah
USD 3,75% - 4,00% 4,00% - 5,00% USD
Seluruh rekening bank ditempatkan pada pihak ketiga All bank accounts are placed on third parties and there
dan tidak terdapat saldo kas dan setara kas yang are no balances of cash and cash equivalents that are
digunakan sebagai jaminan atau dibatasi used as collateral or are restricted in use.
penggunaannya.
5. PIUTANG USAHA 5. ACCOUNTS RECEIVABLE
Akun ini terdiri dari: This account consists of:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Pihak Ketiga Third Parties
PT Anak Indonesia 11.835.787.905 11.835.787.905 PT Anak Indonesia
PT Wira Pamungkas Pariwara 10.089.794.864 22.532.698.769 PT Wira Pamungkas Pariwara
PT Atom Media Indonesia 6.532.100.000 6.532.100.000 PT Atom Media Indonesia
PT Nusantara Sejahtera Raya Tbk 4.377.741.958 5.658.215.869 PT Nusantara Sejahtera Raya Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 2.853.847.523 578.652.772 (Persero) Tbk
PT Rajawali Citra Televisi Indonesia 2.562.000.000 240.000.000 PT Rajawali Citra Televisi Indonesia
PT Graha Layar Prima 2.106.310.622 4.389.183.813 PT Graha Layar Prima
PT Lestari Mitra Sembada 1.628.831.863 1.291.234.117 PT Lestari Mitra Sembada
PlatformGSK 1.600.749.411 1.727.118.939 PlatformGSK
PT Ilab Komunikasi Indonesia 1.180.980.060 29.041.634 PT Ilab Komunikasi Indonesia
PT Suara Multimedia Pertama 1.026.000.000 1.026.000.000 PT Suara Multimedia Pertama
PT Jagonya Musik Dan Sport PT Jagonya Musik Dan Sport
Indonesia 836.968.320 836.968.320 Indonesia
PT Ciptatama Unikreasi Mandiri 633.999.998 633.999.998 PT Ciptatama Unikreasi Mandiri
PT Duta Visual Nusantara Tivi Tujuh 626.823.529 - PT Duta Visual Nusantara Tivi Tujuh
PT Netlink World Indonesia 621.600.000 1.416.315.600 PT Netlink World Indonesia
PT Sappe Indonesia 594.155.000 594.155.000 PT Sappe Indonesia
PT Tripar Multivision Plus Tbk 567.765.000 - PT Tripar Multivision Plus Tbk
PT Vidio Dot Com 515.823.529 - PT Vidio Dot Com
PT Inter Pariwara Global 229.603.500 2.094.669.900 PT Inter Pariwara Global
PT Mahaka Media 188.000.000 888.000.000 PT Mahaka Media
PT Cinemaxx Global Pasifik 97.981.287 1.263.132.051 PT Cinemaxx Global Pasifik
Spark Communications - 1.482.353.496 Spark Communications
Image Future Investment (HK) Limited - 5.689.024.000 Image Future Investment (HK) Limited
PT Mediate Indonesia - 1.547.784.000 PT Mediate Indonesia
PT Global Media Visual - 566.100.000 PT Global Media Visual
Netflix Worldwide Entertainment, LLC - 525.000.000 Netflix Worldwide Entertainment, LLC
41
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA (Lanjutan) 5. ACCOUNTS RECEIVABLE (Continued)
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Pihak Ketiga Third Parties
Lain-lain (dibawah Rp500.000.000) 7.167.526.777 8.404.652.749 Others (below Rp500.000.000)
Sub total 57.874.391.145 81.782.188.932 Sub total
Cadangan penurunan nilai (22.938.591.604) (22.169.213.736) Allowance for impairment
Neto 34.935.799.541 59.612.975.196 Net
Pihak Berelasi Related Parties
PT Mox Digital Indonesia 15.556.008.641 15.556.008.642 PT Mox Digital Indonesia
PT MDA JPN Kuningan (Wabisabi) 2.669.145.941 972.557.133 PT MDA JPN Kuningan (Wabisabi)
PT MDA Ironplate Kuningan 2.112.112.466 1.678.219.758 PT MDA Ironplate Kuningan
PT Animale Kuliner Indonesia 830.114.371 98.123.724 PT Animale Kuliner Indonesia
PT MD Animasi Indonesia 474.791.148 6.725.603 PT MD Animasi Indonesia
PT Fourmix Jakarta Film Studio 138.702.825 - PT Fourmix Jakarta Film Studio
PT Visi Kreasi Studio 74.498.760 - PT Visi Kreasi Studio
PT MDA ABS Kuningan 34.480.516 34.463.666 PT MDA ABS Kuningan
Sub total 21.889.854.668 18.346.098.526 Sub total
Cadangan penurunan nilai (14.752.259.787) (8.225.676.161) Allowance for impairment
Neto 7.137.594.881 10.120.422.365 Nett
Total 42.073.394.422 69.733.397.561 Total
Rincian piutang usaha berdasarkan mata uang adalah Details of accounts receivable based on currencies
sebagai berikut: were as follows:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Rupiah 41.919.156.837 64.328.420.065 Rupiah
USD 153.605.168 5.404.977.496 USD
SGD 632.416 - SGD
Total 42.073.394.422 69.733.397.561 Total
42
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA (Lanjutan) 5. ACCOUNTS RECEIVABLE (Continued)
Rincian umur piutang usaha adalah sebagai berikut: The aging analysis of accounts receivable were as
follows:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Belum jatuh tempo ataupun
mengalami penurunan nilai 10.654.816.646 20.730.357.630 Neither past due nor impaired
Telah jatuh tempo namun tidak Past due but not
mengalami penurunan nilai: impaired:
1 - 30 hari 14.966.466.857 8.844.212.290 1 - 30 days
31 - 60 hari 2.751.432.245 14.075.208.700 31 - 60 days
61 - 90 hari 2.998.460.010 7.638.462.040 61 - 90 days
91 - 120 hari 232.755.685 23.042.734.607 91 - 120 days
lebih dari 121 hari 48.160.314.370 25.797.312.190 over 121 days
Total 79.764.245.813 100.128.287.457 Total
Dikurangi penyisihan kerugian Less allowance for
atas penurunan nilai 37.690.851.391 30.394.889.897 impairment losses
Total 42.073.394.422 69.733.397.560 Total
Mutasi untuk cadangan penurunan nilai piutang usaha allowance for impairment of trade receivables are as
adalah sebagai berikut: follows:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Saldo awal tahun 30.394.889.897 4.680.512.417 Beginning balance
Akuisisi entitas anak - 21.156.971.555 Acquisition of subsidiaries
Cadangan penurunan nilai Allowance for Impairment of
piutang usaha (Catatan 31) 7.295.961.494 4.557.405.925 account receivables (Note 31)
Total 37.690.851.391 30.394.889.897 Total
Manajemen Grup berkeyakinan bahwa jumlah The Group's management believes that the amount of
penyisihan atas kerugian penurunan nilai piutang usaha the allowance for impairment losses on trade
cukup untuk menutup kemungkinan kerugian dari tidak receivables is adequate to cover possible losses on
tertagihnya piutang. uncollectible accounts.
6. PIUTANG LAIN-LAIN 6. OTHERS RECEIVABLE
Akun ini terdiri dari: This account consists of:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Aset Lancar Current Assets
Pihak Ketiga Third Parties
Penjualan aset tetap - 3.600.000.000 Sale of fixed assets
Karyawan 386.892.140 170.892.269 Employees
Lain-lain 90.000.000 714.474.736 Others
Total 476.892.140 4.485.367.005 Total
43
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PERPAJAKAN 7. TAXATION
a. Pajak Dibayar Dimuka a. Prepaid Taxes
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Pajak Penghasilan Income taxes
Pasal 21 92.182.697 33.777.323 Article 21
Pasal 23 5.097.195.029 - Article 23
Pasal 24 898.634.574 - Article 24
Pasal 25 241.229.146 - Article 25
Pajak Pertambahan Nilai 34.213.122.129 33.270.832.712 Value Added Tax
Sengketa pajak - 22.475.188.892 Tax dispute
Total 40.542.363.574 55.779.798.927 Total
7. PERPAJAKAN (Lanjutan) 7. TAXATION (Continued)
b. Utang Pajak b. Tax Payable
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Pajak Penghasilan Income taxes
PP 23/2018 9.457.835 16.674.755 PP 23/2018
Pasal 4 ayat 2 247.478.000 1.667.253.663 Article 4 (2)
Pasal 21 872.832.257 6.409.383.056 Article 21
Pasal 23 575.276.068 971.437.885 Article 23
Pasal 25 - 120.614.573 Article 25
Pasal 26 194.281.238 81.068.878 Article 26
Pasal 29 11.647.598.600 3.257.927.838 Article 29
Denda dan tagihan pajak 2.921.800 2.100.000 Fines and tax bills
Total 13.549.845.799 12.526.460.649 Total
c. Pajak Penghasilan Kini c. Current Income Tax
30 September / September,30
2025 2024
Perusahaan 11.647.598.600 21.617.634.060 The Company
Rekonsiliasi antara laba (rugi) sebelum pajak Reconciliation between income before income tax,
penghasilan, seperti yang disajikan dalam laba rugi as shown in profit (loss) and the taxable income of
dan taksiran penghasilan kena pajak Perusahaan the Company for the nine-month periods ended
untuk periode sembilan bulan yang berakhir pada September 30, 2025 and 2024 were as follows:
tanggal-tanggal 30 September 2025 dan 2024
adalah sebagai berikut:
44
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PERPAJAKAN (Lanjutan) 7. TAXATION (Continued)
30 September / September,30
2025 2024
Laba sebelum pajak Profit before income tax
penghasilan menurut laporan according to consolidated
laba rugi dan penghasilan statements of profit or loss and
komprehensif lain konsolidasian (107.229.854.535) 129.635.062.037 other comprehensive income
Rugi sebelum Loss before
pajak penghasilan entitas anak 126.035.525.308 2.333.104.572 income tax of subsidiaries
Laba sebelum pajak Profit before income tax
penghasilan - Perusahaan 18.805.670.773 131.968.166.609 of the Company
Beda temporer 7.178.857.981 (23.279.528.206) Temporary difference
Beda tetap 26.959.101.548 (10.426.664.423) Permanent difference
Penyesuaian fiskal 34.137.959.529 (33.706.192.629) Fiscal adjustments
Penghasilan kena pajak - Taxable Income of
Perusahaan 52.943.630.000 98.261.973.000 the Company
Beban pajak penghasilan kini - Current income tax expense
Perusahaan 11.647.598.600 21.617.634.060 of the Company
d. Aset (Liabilitas) Pajak Tangguhan d. Deferred Tax Assets (Liabilities)
Mutasi pajak tangguhan adalah sebagai berikut: Movements of deferred tax were as follows:
Dikreditkan ke
Penghasilan
Dikreditkan ke Komprehensif Lain/
Akuisisi entitas anak/ Laba Rugi/ Credited to Other
1 Januari 2025/ Acquisition of Expenses to Comprehensive 30 September 2025/
January 1, 2025 Subsidiaries Profit or Loss Iincome September 30, 2025
Perusahaan Company
Imbalan kerja 717.016.908 - (794.640.819) - (77.623.911) Employee benefits
Aset film (25.528.485.482) - - - (25.528.485.482) Film Aset
Piutang 2.053.616.421 - (1.579.348.756) - 474.267.665 Receivables
Liabilitas Pajak Deferred Tax Liabilities -
Tangguhan - Neto (22.757.852.153) - (2.373.989.575) - (25.131.841.728) Net
Entitas anak Subsidiaries
Piutang 4.633.318.659 - (102.061.612) - 4.531.257.047 Receivables
Kerugian fiskal 117.581.067.479 - 36.470.755.434 - 154.051.822.913 Fiscal losses
Imbalan kerja 6.030.140.945 - (312.362.934) (249.542.730) 5.468.235.281 Employee benefits
128.244.527.083 - 36.056.330.888 (249.542.730) 164.051.315.241
33.682.341.313 (249.542.730)
45
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PERPAJAKAN (Lanjutan) 7. TAXATION (Continued)
Dikreditkan ke
Penghasilan
Dikreditkan ke Komprehensif Lain/
Akuisisi entitas anak/ Laba Rugi/ Credited to Other
1 Januari 2024/ Acquisition of Expenses to Comprehensive 31 Desember 2024/
January 1, 2024 Subsidiaries Profit or Loss Iincome December 31, 2024
Perusahaan Company
Imbalan kerja 705.702.600 - 14.622.256 (3.307.948) 717.016.908 Employee benefits
Aset film (17.833.587.681) - (7.694.897.801) - (25.528.485.482) Film Aset
Piutang 1.029.712.732 - 1.023.903.689 - 2.053.616.421 Receivables
Liabilitas Pajak Deferred Tax Liabilities -
Tangguhan - Neto (16.098.172.349) - (6.656.371.856) (3.307.948) (22.757.852.153) Net
Entitas anak Subsidiaries
Piutang - 23.323.019.973 (18.689.701.314) - 4.633.318.659 Receivables
Kerugian fiskal - 108.389.880.408 9.191.187.071 - 117.581.067.479 Fiscal losses
Imbalan kerja 4.719.767 1.808.037.645 4.446.311.322 (228.927.789) 6.030.140.945 Employee benefits
4.719.767 133.520.938.026 (5.052.202.921) (228.927.789) 128.244.527.083
(11.708.574.777) (232.235.738)
Manajemen berkeyakinan bahwa laba kena pajak The Company management believed that future
masa depan akan tersedia untuk memulihkan aset taxable income will be available to recover deferred
pajak tangguhan. tax assets.
e. Pemeriksaan Pajak e. Tax Assessments
Perusahaan telah mengajukan banding atas The Company has appealed the Decree of the
Keputusan Direktur Jendral Pajak Tentang Director General of Taxes on Taxpayers' Objections
Keberatan Wajib Pajak Atas Surat Ketetapan Pajak to the Underpaid Tax Determination Letter.
Kurang Bayar.
Perusahaan telah menerima salinan resmi Putusan The Company has received an official copy of the
Pengadilan Pajak banding atas Keputusan DJP Tax Court Decision of Appeal against the decision of
sebagai berikut: the DGT as follows:
Tanggal Terbit/ Salinan Resmi Putusan Pegadilan Pajak/ Banding atas Keputusan DJP/ Jenis Pajak/
Date of Issue Official Copy of Tax Court Decision Appeal against the DGT's Decision Tax Type
29 Mei 2024 No.PUT-001293.15/2022/PP/M.IA Tahun 2024 KEP-03647/KEB/PJ/WPJ.07/2022 Pajak Penghasilan 2019
29 Mei 2024 No.PUT-001198.16/2022/PP/M.IA Tahun 2024 KEP-03600/KEB/PJ/WPJ.07/2022 PPN Masa Januari 2019
29 Mei 2024 No.PUT-001197.16/2022/PP/M.IA Tahun 2024 KEP-03574/KEB/PJ/WPJ.07/2022 PPN Masa Februari 2019
29 Mei 2024 No.PUT-001199.16/2022/PP/M.IA Tahun 2024 KEP-03613/KEB/PJ/WPJ.07/2022 PPN Masa Maret 2019
29 Mei 2024 No.PUT-001200.16/2022/PP/M.IA Tahun 2024 KEP-03612/KEB/PJ/WPJ.07/2022 PPN Masa April 2019
29 Mei 2024 No.PUT-001201.16/2022/PP/M.IA Tahun 2024 KEP-03614/KEB/PJ/WPJ.07/2022 PPN Masa Mei 2019
29 Mei 2024 No.PUT-001202.16/2022/PP/M.IA Tahun 2024 KEP-03601/KEB/PJ/WPJ.07/2022 PPN Masa Juni 2019
29 Mei 2024 No.PUT-001203.16/2022/PP/M.IA Tahun 2024 KEP-03575/KEB/PJ/WPJ.07/2022 PPN Masa Juli 2019
29 Mei 2024 No.PUT-001204.16/2022/PP/M.IA Tahun 2024 KEP-03615/KEB/PJ/WPJ.07/2022 PPN Masa Agustus 2019
29 Mei 2024 No.PUT-001205.16/2022/PP/M.IA Tahun 2024 KEP-03616/KEB/PJ/WPJ.07/2022 PPN Masa September 2019
29 Mei 2024 No.PUT-001206.16/2022/PP/M.IA Tahun 2024 KEP-03618/KEB/PJ/WPJ.07/2022 PPN Masa Oktober 2019
29 Mei 2024 No.PUT-001207.16/2022/PP/M.IA Tahun 2024 KEP-03577/KEB/PJ/WPJ.07/2022 PPN Masa November 2019
29 Mei 2024 No.PUT-001208.16/2022/PP/M.IA Tahun 2024 KEP-03617/KEB/PJ/WPJ.07/2022 PPN Masa Desember 2019
29 Mei 2024 No.PUT-014046.16/2022/PP/M.IA Tahun 2024 KEP-02834/KEB/PJ/WPJ.07/2022 PPN Masa September 2016
29 Mei 2024 No.PUT-014047.16/2022/PP/M.IA Tahun 2024 KEP-02771/KEB/PJ/WPJ.07/2022 PPN Masa Oktober 2016
29 Mei 2024 No.PUT-014146.16/2022/PP/M.IA Tahun 2024 KEP-02840/KEB/PJ/WPJ.07/2022 PPN Masa November 2016
29 Mei 2024 No.PUT-014147.16/2022/PP/M.IA Tahun 2024 KEP-02839/KEB/PJ/WPJ.07/2022 PPN Masa Desember 2016
46
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PERPAJAKAN (Lanjutan) 7. TAXATION (Continued)
Putusan Pengadilan Pajak diatas mengadili menolak The Tax Court's decision above rejects the
Pemohon Banding. Perusahaan telah mengirim Appellant. The Company has sent a request for
surat permohonan peninjauan kembali ke review to the Supreme Court of the Republic of
Mahkamah Agung Republik Indonesia tertanggal 3 Indonesia dated September 3, 2024 in accordance
September 2024 sesuai dengan peraturan with tax regulations.
perpajakan.
Perusahaan telah menerima sebanyak 9 salinan The company has received as many as 9 copies of
Putusan MA terkait Peninjauan Kembali dari 17 the Supreme Court's Decision related to Review
pengajuan perkara. Putusan tersebut menolak from 17 case submissions. The decision rejected the
permohonan peninjauan kembali yang diajukan Company's request for review.
Perusahaan.
Perusahaan menerima Surat Tagihan Pajak atas The Company received a Tax Bill Letter for
Sanksi Administrasi dari DJP terkait dengan hasil Administrative Sanctions from the DGT related to
Putusan Pengadilan Pajak sebagai berikut : the results of the Tax Court Decision as follows:
f. Administrasi f. Administration
Undang-undang Perpajakan Indonesia mengatur Under the taxation laws of Indonesia, companies
bahwa masing-masing perusahaan menghitung, submit tax returns on the basis of self-assessment.
menetapkan dan membayar sendiri besarnya jumlah
pajak yang terutang.
47
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. UANG MUKA 8. ADVANCES
Akun ini terdiri dari: This account consists of:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Sutradara dan produksi film 27.141.092.419 18.273.009.881 Film director and productions
Alat dan properti art shooting 3.740.617.697 7.942.264.967 Shooting tool and property art
Artis dan crew 1.551.164.630 1.973.707.130 Artist and crew
Penulis 1.459.477.238 1.243.477.238 Author
Corporate 1.014.122.438 1.546.327.018 Corporate
Security deposit voucher 800.000.000 800.000.000 Security deposit voucher
Operasional 383.879.250 545.990.123 Building operations
Program Televisi 26.944.229 35.135.000 Television program
Pembelian - 1.087.000.000 Purchase
Lain-lain 306.988.566 629.316.463 Others
Total 36.424.286.467 34.076.227.820 Total
9. PERSEDIAAN 9. INVENTORIES
Akun ini terdiri dari: This account consists of:
Dibebankan pada
Saldo tahun berjalan Saldo
1 Januari 2025/ Akuisisi entitas anak/ (Catatan 29)/ 30 September 2025/
Balance as of Acquisition of Penambahan/ Pengurangan/ Charged in current Balance as of
January 1, 2025 Subsidiaries Additional Deduction year (Note 29) September 30, 2025
Materi program Program materials
Produksi in-house 412.269.815.136 - 16.584.367.086 - 25.498.867.531 403.355.314.691 In-house production
Berita 5.303.270.441 - - - 76.460.860 5.226.809.581 News
Program yang diakuisisi 2.481.802.280 - 9.111.829.392 - 7.790.798.696 3.802.832.976 Acquired program
Jumlah materi program 420.054.887.858 - 25.696.196.478 - 33.366.127.087 412.384.957.248 Total program materials
Non-broadcast 84.478.339.607 - 2.670.467.430 - 22.240.478.440 64.908.328.597 Non-broadcast
Lain-lain 537.627.790 - 932.699.718 - 966.507.162 503.820.346 Others
Total 505.070.855.255 - 29.299.363.626 - 56.573.112.690 477.797.106.191 Total
Dibebankan pada
Saldo tahun berjalan Saldo
1 Januari 2024/ Akuisisi entitas anak/ (Catatan 29)/ 31 Desember 2024/
Balance as of Acquisition of Penambahan/ Pengurangan/ Charged in current Balance as of
January 1, 2024 Subsidiaries Additional Deduction year (Note 29) December 31, 2024
Materi program Program materials
Produksi in-house - 413.739.734.233 1.976.737.293 - 3.446.656.390 412.269.815.136 In-house production
Berita - 5.325.551.515 1.620.375.604 - 1.642.656.678 5.303.270.441 News
Program yang diakuisisi - 2.997.700.893 6.077.353.098 - 6.593.251.711 2.481.802.280 Acquired program
Jumlah materi program - 422.062.986.641 9.674.465.995 - 11.682.564.779 420.054.887.858 Total program materials
Non-broadcast - 89.198.629.748 732.303.572 - 5.452.593.713 84.478.339.607 Non-broadcast
Lain-lain - 587.513.668 5.868.800.346 - 5.918.686.224 537.627.790 Others
Total - 511.849.130.057 16.275.569.913 - 23.053.844.715 505.070.855.255 Total
48
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. PERSEDIAAN (Lanjutan) 9. INVENTORIES (Continued)
Untuk periode sembilan bulan yang berakhir pada For the nine-month periods then ended September 30,
tanggal 30 September 2025 dan untuk tahun yang 2025, and for the year ended December 31, 2024, cost
berakhir pada tanggal 31 Desember 2024, beban of program materials charged to profit or loss
materi program yang dibebankan ke laba rugi masing- amounting to Rp33,366,127,087 and
masing sebesar Rp33.366.127.087 dan Rp11,682,564,779 respectively (Note 29).
Rp11.682.564.779 (Catatan 29).
Persediaan tidak diasuransikan terhadap risiko Inventories were not insured against risk of loss from
kerugian atas kebakaran atau pencurian karena nilai fire or theft because the fair value of inventories could
wajar persediaan tidak dapat ditentukan untuk tujuan not be established for the purpose of insurance. The
asuransi. Grup melakukan back-up berkala di tempat Group performs periodic back-up in separate places to
terpisah untuk mencegah risiko tersebut. mitigate such risks.
Pada tanggal 30 September 2025 dan 31 Desember As at September 30, 2025 and December 31, 2024,
2024, manajemen berpendapat bahwa tidak ada management believes that there was no indication of
indikasi penurunan nilai pada persediaan. decline in value of inventories.
10. BIAYA DIBAYAR DIMUKA 10. PREPAID EXPENSES
Akun ini terdiri dari: This account consists of:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Sewa 5.067.828.489 3.411.880.729 Rent
Lisensi 1.279.288.503 14.530.201 License
Asuransi 1.129.837.622 1.673.020.784 Insurance
Lain-lain 1.613.105.382 1.079.966.469 Others
Total 9.090.059.996 6.179.398.183 Total
11. KAS DI BANK YANG DIBATASI PENGGUNAANNYA 11. RESTRECTED CASH IN BANK
Akun ini terdiri dari: This account consists of:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Rupiah Rupiah
Rekening Giro Bank BRI 226.207.361.448 225.000.000.000 BRI Bank Current Account
Rekening Escrow Bank Mandiri - 43.594.000.000 Bank Mandiri Escrow Account
Deposito Bank Mandiri - 20.000.000.000 Mandiri Bank Deposits
Total 226.207.361.448 288.594.000.000 Total
Kas yang dibatasi penggunaannya merupakan Restricted cash represents funds placed as collateral
penempatan dana sebagai jaminan atas pinjaman bank for bank loans (Note 21).
(Catatan 21).
49
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UANG MUKA PEMBELIAN 12. ADVANCE FOR PURCHASE
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
PT Parama Nusa Persada 672.000.000 - PT Parama Nusa Persada
CV Nexindo Integratama 667.260.204 - CV Nexindo Integratama
PT Infotech Solutions - 1.200.000.000 PT Infotech Solutions
Lain-lain 224.960.000 90.769.030 Others
Total 1.564.220.204 1.290.769.030 Total
Uang muka pembelian merupakan atas pembelian aset Purchase advances are for the purchase of fixed
tetap, terutama menara transmisi dan peralatan siaran assets, mainly transmission towers and broadcast
dan aset tidak berwujud, terutama perangkat lunak, equipment and intangible assets, mainly software,
situs web dan aplikasi telepon genggam. websites and mobile phone applications.
13. ASET TETAP 13. FIXED ASSETS
Mutasi aset tetap adalah sebagai berikut: Movements of fixed assets were as follows:
Saldo Saldo
1 Januari 2025/ Akuisisi entitas anak/ 30 September 2025/
Balances Acquisition of Penambahan/ Pengurangan/ Reklasifikasi/ Balances
January 1, 2025 Subsidiaries Addition Disposals Reclassification September 30, 2025
Biaya Perolehan Acquisition Cost
Kepemilikan langsung Direct ownership
Tanah 605.425.289.944 - - - - 605.425.289.944 Land
Bangunan 116.636.006.184 - 1.414.833.332 414.972.940 - 117.635.866.576 Building
Kendaraan 34.331.021.237 - 8.938.772.661 3.446.045.638 - 39.823.748.260 Vehicle
Perabotan dan Office fixture and
perlengkapan kantor 75.502.979.379 - 26.583.882.197 3.106.690.167 - 98.980.171.409 equipment
Peralatan studio dan shooting 27.667.079.477 - 7.408.170.322 - - 35.075.249.799 Studio and shooting equipment
Perlatan penyiaran 167.888.714.346 - 462.750.000 38.108.879.947 130.242.584.399 Broadcasting equipment
Mesin 22.442.491.475 - 209.000.000 - - 22.651.491.475 Machineries
Total Biaya Perolehan 1.049.893.582.042 - 45.017.408.511 45.076.588.692 - 1.049.834.401.861 Total Acquisition Cost
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung Direct ownership
Bangunan 22.226.536.349 - 2.632.457.887 389.492.330 - 24.469.501.906 Building
Kendaraan 17.410.502.940 - 3.208.656.690 2.797.123.185 - 17.822.036.445 Vehicle
Perabotan dan Office fixture and
perlengkapan kantor 16.017.957.221 - 14.107.672.991 1.201.255.216 - 28.924.374.997 equipment
Peralatan studio dan shooting 18.806.150.032 - 2.510.833.304 - - 21.316.983.336 Studio and shooting equipment
Perlatan penyiaran 27.264.929.958 - 2.170.465.743 28.655.111.690 780.284.011 Broadcasting equipment
Mesin 18.961.202.053 - 2.115.449.849 - - 21.076.651.902 Machineries
Renovasi - - - - - Renovation
Total Akumulasi Penyusutan 120.687.278.553 - 26.745.536.465 33.042.982.421 - 114.389.832.597 Total Accumulated Depreciation
Jumlah Tercatat 929.206.303.489 935.444.569.264 Carrying Amount
\
Saldo Saldo
1 Januari 2024/ Akuisisi entitas anak/ 31 Desember 2024/
Balances Acquisition of Penambahan/ Pengurangan/ Reklasifikasi/ Balances
January 1, 2024 Subsidiaries Addition Disposals Reclassification December 31, 2024
Biaya Perolehan Acquisition Cost
Kepemilikan langsung Direct ownership
Tanah 591.694.884.636 43.458.000.000 - 29.727.594.692 - 605.425.289.944 Land
Bangunan 66.455.449.997 51.312.000.000 - 1.131.443.813 - 116.636.006.184 Building
Kendaraan 27.642.602.064 2.474.400.000 7.356.200.991 3.142.181.818 - 34.331.021.237 Vehicle
Perabotan dan Office fixture and
perlengkapan kantor 59.117.303.589 2.674.000.000 20.844.138.206 1.116.308.509 (6.016.153.906) 75.502.979.379 equipment
Peralatan studio dan shooting 41.609.830.327 4.853.581.916 24.812.486.672 6.016.153.906 27.667.079.477 Studio and shooting equipment
Perlatan penyiaran - 179.651.000.000 4.645.361.795 16.407.647.449 167.888.714.346 Broadcasting equipment
Mesin 22.222.491.475 220.000.000 - - 22.442.491.475 Machineries
Total Biaya Perolehan 808.742.562.088 279.569.400.000 37.919.282.908 76.337.662.953 - 1.049.893.582.042 Total Acquisition Cost
50
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET TETAP (Lanjutan) 13. FIXED ASSETS (Continued)
Saldo Saldo
1 Januari 2024/ Akuisisi entitas anak/ 31 Desember 2024/
Balances Acquisition of Penambahan/ Pengurangan/ Reklasifikasi/ Balances
January 1, 2024 Subsidiaries Addition Disposals Reclassification December 31, 2024
Akumulasi Penyusutan Accumulated Depreciation
Kepemilikan langsung Direct ownership
Bangunan 17.630.312.154 1.496.600.000 3.099.624.195 - - 22.226.536.349 Building
Kendaraan 16.957.155.350 181.693.750 3.576.140.260 3.304.486.420 - 17.410.502.940 Vehicle
Perabotan dan Office fixture and
perlengkapan kantor 24.680.414.577 389.958.333 7.660.841.197 16.713.256.886 - 16.017.957.221 equipment
Peralatan studio dan shooting 40.168.696.338 - 3.079.534.590 24.442.080.895 - 18.806.150.032 Studio and shooting equipment
Perlatan penyiaran - 26.199.104.167 1.065.825.792 - 27.264.929.958 Broadcasting equipment
Mesin 16.169.990.984 - 2.791.211.069 - - 18.961.202.053 Machineries
Total Akumulasi Penyusutan 115.606.569.403 28.267.356.250 21.273.177.102 44.459.824.202 - 120.687.278.553 Total Accumulated Depreciation
Jumlah Tercatat 693.135.992.685 929.206.303.489 Carrying Amount
Rincian penjualan aset tetap adalah sebagai berikut: The details of the sale of fixed assets were as follows:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Jumlah tercatat 12.033.606.271 31.877.838.752 Carrying amount
Hasil penjualan neto 7.362.398.199 27.643.465.044 Net proceeds
Keuntungan (Kerugian) Penjualan Gain (Loss) on Sale of
Aset Tetap (4.671.208.072) (4.234.373.708) Fixed Assets
Pada tanggal 30 September 2025 dan 31 Desember As of September 30, 2025 and December 31, 2024, the
2024, aset tetap dan properti investasi Grup berupa Group's fixed assets and investment properties in the
bangunan dan aset tetap kendaraan dan mesin telah form of buildings and fixed assets of vehicles and
diasuransikan kepada beberapa perusahaan asuransi machineries were insured by several insurance
yaitu PT Malaca Trust Wuwungan Insurance, companies, namely PT Malaca Trust Wuwungan
PT Asuransi Harta Aman Pratama, PT Asuransi FPG Insurance, PT Asuransi Harta Aman Pratama,
Indonesia, PT Asuransi Etiqa Internasional dengan total PT Asuransi FPG Indonesia, PT Asuransi Etiqa
nilai pertanggungan sebesar Rp763.247.000.000. International, with the total sum insured is
Manajemen berkeyakinan bahwa nilai pertanggungan Rp763,247,000,000. Management believes that the
tersebut adalah cukup untuk menutup kemungkinan insurance coverage is adequate to cover possible
kerugian atas resiko kerusakan atas aset-aset tersebut. losses from the risk of damage to these assets.
51
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET TETAP (Lanjutan) 13 FIXED ASSETS (Continued)
Berdasarkan evaluasi manajemen, tidak terdapat Based on management evaluation, there are no events
kejadian-kejadian atau perubahan keadaan yang or changes in circumstances that indicate an
mengindikasikan adanya penurunan nilai aset tetap. impairment in the value of fixed assets.
Pada tanggal 30 September 2025 dan 31 Desember As of September 30, 2025 and December 31, 2024, the
2024, jumlah tercatat aset tetap yang telah disusutkan gross carrying amount of fixed assets which have been
penuh dan masih digunakan adalah sebesar fully depreciated and are still in use is
Rp315.197.141.223 dan tidak terdapat aset tetap yang Rp315,197,141,223 and there are no fixed assets that
tidak digunakan sementara waktu. have not been used temporarily.
14. PROPERTI INVESTASI 14. INVESTMENT PROPERTY
Mutasi properti investasi adalah sebagai berikut: Movements of investment property were as follows:
Saldo Saldo
1 Januari 2025/ 30 September 2025/
Balances Penambahan/ Pengurangan/ Balances
January 1, 2025 Addition Disposals September 30, 2025
Biaya Perolehan Acquisition Cost
Bangunan 122.601.154.551 - - 122.601.154.551 Building
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 41.888.727.804 4.597.543.296 - 46.486.271.100 Building
Jumlah Tercatat 80.712.426.747 76.114.883.451 Carrying Amount
Saldo Saldo
1 Januari 2024/ 31 Desember 2024/
Balances Penambahan/ Pengurangan/ Balances
January 1, 2024 Addition Disposals December 31, 2024
Biaya Perolehan Acquisition Cost
Bangunan 122.601.154.551 - - 122.601.154.551 Building
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 35.758.670.077 6.130.057.728 - 41.888.727.804 Building
Jumlah Tercatat 86.842.484.474 80.712.426.747 Carrying Amount
15. ASET FILM 15. FILM ASSETS
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Film 435.405.816.013 349.307.017.935 Film
52
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. ASET FILM (Lanjutan) 15. FILM ASSETS (Continued)
Mutasi aset film adalah sebagai berikut: Movement of film assets is as follows:
Saldo Saldo
1 Januari 2025/ 30 September 2025/
Balances Penambahan/ Pengurangan/ Reklasifikasi/ Balances
January 1, 2025 Addition Disposals Reclassification September 30, 2025
Biaya Perolehan Acquisition Costs
Produksi langsung Direct production
Film 1.053.722.388.560 - - 101.861.838.164 1.155.584.226.724 Film
Film dalam penyelesaian 137.732.089.800 189.731.427.567 - (101.861.838.164) 225.601.679.203 Film in progress
Produksi tidak langsung - Indirect production -
Kerja sama operasi Joint operation
Film 11.559.147.236 - - - 11.559.147.236 Film
Total Biaya Perolehan 1.203.013.625.596 189.731.427.567 - - 1.392.745.053.163 Total Acquisition Costs
Akumulasi Amortisasi Accumulated Amortization
Produksi film langsung 847.270.141.444 103.180.628.222 - - 950.450.769.666 Direct film production
Produksi film tidak langsung 6.436.466.217 452.001.266 - - 6.888.467.483 Indirect film production
Total Akumulasi Amortisasi 853.706.607.661 103.632.629.489 - - 957.339.237.149 Total Accumulated Amortization
Jumlah Tercatat 349.307.017.935 435.405.816.013 Carrying Amount
Saldo Saldo
1 Januari 2024/ 31 Desember 2024/
Balances Penambahan/ Pengurangan/ Reklasifikasi/ Balances
January 1, 2024 Addition Disposals Reclassification December 31, 2024
Biaya Perolehan Acquisition Costs
Produksi langsung Direct production
Film 879.806.382.216 - - 173.916.006.344 1.053.722.388.560 Film
Film dalam penyelesaian 127.404.785.434 184.243.310.709 - (173.916.006.344) 137.732.089.800 Film in progress
Produksi tidak langsung - Indirect production -
Kerja sama operasi Joint operation
Film 11.559.147.236 - - - 11.559.147.236 Film
Total Biaya Perolehan 1.018.770.314.887 184.243.310.709 - - 1.203.013.625.596 Total Acquisition Costs
Akumulasi Amortisasi Accumulated Amortization
Produksi film langsung 708.983.787.344 138.286.354.100 - - 847.270.141.444 Direct film production
Produksi film tidak langsung 5.532.463.684 904.002.533 - - 6.436.466.217 Indirect film production
Total Akumulasi Amortisasi 714.516.251.028 139.190.356.633 - - 853.706.607.661 Total Accumulated Amortization
Jumlah Tercatat 304.254.063.859 349.307.017.935 Carrying Amount
Manajemen berpendapat bahwa nilai neto aset film Management believes that the net value of film assets
dapat direalisasi sepenuhnya, sehingga tidak can be fully realized, so no allowance for impairment in
diperlukan penyisihan penurunan nilai aset film pada value of film assets is required on September 30, 2025
tanggal 30 September 2025 dan 31 Desember 2024. and December 31, 2024.
Amortisasi aset film untuk tahun yang berakhir Amortization of film assets for the years ended of
pada tanggal-tanggal 30 September 2025 dan 31 September 30, 2025 and December 31, 2024 amounted
Desember 2024 masing-masing sebesar to Rp103,632,629,489 and Rp139,190,356,633 were
Rp103.632.629.489 dan Rp139.190.356.633 charged to cost of sales (Note 29).
dibebankan ke beban pokok penjualan (Catatan 29).
53
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. ASET TAK BERWUJUD 16. INTAGIBLE ASSETS
Akun ini terdiri dari: This account consists of:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Aset tak berwujud dari Intangible assets from
kombinasi bisnis business combinations
PT MDTV Media Technologies Tbk 914.658.610.803 914.658.610.803 PT MDTV Media Technologies Tbk
PT Net Mediatama Televisi 41.728.938.844 41.728.938.844 PT Net Mediatama Televisi
PT Alam Bali Semesta Televisi 27.568.898.810 27.568.898.810 PT Alam Bali Semesta Televisi
PT Semenanjung Televisi Batam 11.851.442.451 11.851.442.451 PT Semenanjung Televisi Batam
PT Televisi Anak Surabaya 11.007.140.060 11.007.140.060 PT Televisi Anak Surabaya
PT Favorit Mitra Media Televisi 9.357.755.165 9.357.755.165 PT Favorit Mitra Media Televisi
PT Tiara Lestari Televisi 7.017.711.624 7.017.711.624 PT Tiara Lestari Televisi
PT Borneo Global Media 6.729.742.718 6.729.742.718 PT Borneo Global Media
PT Televisi Anak Medan 5.330.278.915 5.330.278.915 PT Televisi Anak Medan
PT Cakrawala Adyswara Media 5.271.228.759 5.271.228.759 PT Cakrawala Adyswara Media
PT Anugrah Media Televisi 5.206.563.113 5.206.563.113 PT Anugrah Media Televisi
PT Televisi Anak Bandung 4.703.292.836 4.703.292.836 PT Televisi Anak Bandung
PT Sentani Televisi 2.975.478.755 2.975.478.755 PT Sentani Televisi
PT Televisi Anak Garut 2.415.122.320 2.415.122.320 PT Televisi Anak Garut
PT Televisi Anak Madiun 2.050.938.207 2.050.938.207 PT Televisi Anak Madiun
PT Televisi Anak Kediri 1.900.217.833 1.900.217.833 PT Televisi Anak Kediri
PT Televisi Top Mimika Damai Abadi 1.817.397.410 1.817.397.410 PT Televisi Top Mimika Damai Abadi
PT Televisi Anak Kota Malang 1.781.407.037 1.781.407.037 PT Televisi Anak Kota Malang
PT Televisi Anak Jember 1.409.911.331 1.409.911.331 PT Televisi Anak Jember
PT Bahana Commercial 1.289.743.379 1.289.743.379 PT Bahana Commercial
PT White Tiger Studios 255.355.998 255.355.998 PT White Tiger Studios
Subtotal 1.066.327.176.368 1.066.327.176.368 Subtotal
Situs web dan aplikasi telepon genggam 23.039.731.862 30.292.431.227 Website and mobile application
Total 1.089.366.908.230 1.096.619.607.595 Total
Mutasi Situs Web dan aplikasi telepon genggam adalah Movement of ebsite and mobile application is as
sebagai berikut: follows:
Akuisisi entitas anak/
1 Januari 2025/ Acquisition of Penambahan/ Pengurangan/ 30 September 2025/
January 1, 2025 Subsidiaries Additions Deduction September 30, 2025
Biaya perolehan: Acquisition Costs:
Situs web dan aplikasi Website and mobile
telepon genggam 68.585.248.801 68.585.248.801 application
Akumulasi amortisasi: Accumulated amortization:
Situs web dan aplikasi Website and mobile
telepon genggam 38.292.817.575 7.252.699.365 - 45.545.516.940 application
Nilai buku neto 38.292.817.575 - 23.039.731.861 Net book value
54
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. ASET TAK BERWUJUD (Lanjutan) 16. INTAGIBLE ASSETS (Continued)
Akuisisi entitas anak/
1 Januari 2024/ Acquisition of Penambahan/ Pengurangan/ 31 Desember 2024/
January 1, 2024 Subsidiaries Additions Deduction December 31, 2024
Biaya perolehan: Acquisition Costs:
Situs web dan aplikasi Website and mobile
telepon genggam - 68.585.248.801 68.585.248.801 application
Akumulasi amortisasi: Accumulated amortization:
Situs web dan aplikasi Website and mobile
telepon genggam - 36.681.106.604 1.611.710.971 - 38.292.817.575 application
Nilai buku neto - 31.904.142.197 30.292.431.226 Net book value
Pada tanggal 30 September 2025 dan 31 Desember As at September 30, 2025 and December 31, 2024,
2024, manajemen berpendapat bahwa tidak ada management believes that there are no events or
kejadian atau perubahan keadaan yang changes in circumstances which might indicate an
mengindikasikan adanya penurunan nilai aset tak impairment in the value of intangible assets.
berwujud.
17. ASET LAIN-LAIN 17. OTHER ASSETS
Akun ini terdiri dari: This account consists of:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Aset lain-lain Other assets
Jaminan sewa 722.837.059 1.431.630.064 Rent guarantee
Jaminan gas 53.182.800 56.000.000 Gas guarantee
Jaminan lainnya 4.100.000 - Others guarantee
Investasi pasar uang - 10.000.000.000 Money market investment
Jaminan pembelian - 4.657.500.000 Purchase guarantee
Lain-lain 28.703.981 160.449.285 Others
Total 808.823.840 16.305.579.349 Total
Investasi pasar uang pada tanggal 31 Desember 2024 Money market investment as of December 31, 2024
sebesar Rp10.000.000.000 merupakan penempatan amounted to Rp10,000,000,000 represents placement
investasi pasar uang (pendapatan tetap) pada PT of money market investment (fixed income) with PT
Samuel International untuk periode investasi tanggal 30 Samuel International for investment period of December
Desember 2024 sampai 25 Maret 2025. 30, 2024 until March 25, 2025.
55
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. UTANG USAHA 18. ACCOUNTS PAYABLE
Akun ini terdiri dari: This account consists of:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Pihak Ketiga Third Parties
PT Dentsu Inter Admark Media PT Dentsu Inter Admark Media
Group Indonesia 12.811.489.752 - Group Indonesia
PT Dentsu Isopost Indonesia 6.664.522.595 - PT Dentsu Isopost Indonesia
ESPN Inc. 4.102.828.992 3.975.511.425 ESPN Inc.
PT Indika Siar Sarana 2.908.100.679 3.404.380.514 PT Indika Siar Sarana
PT Nusantara Sejahtera Raya Tbk 2.888.810.000 4.605.547.000 PT Nusantara Sejahtera Raya Tbk
PT Dwi Sapta Pratama 2.814.052.377 - PT Dwi Sapta Pratama
PT Media Televisi Indonesia 2.691.039.593 - PT Media Televisi Indonesia
Madarina Rie Amalia 1.889.471.900 1.968.521.900 Madarina Rie Amalia
Achmad Salfan 1.793.222.564 1.812.972.564 Achmad Salfan
PT Lativi Mediakarya 1.647.136.991 2.301.681.182 PT Lativi Mediakarya
PT Cipta Pratama Kreasi 1.143.503.003 - PT Cipta Pratama Kreasi
PT Nielsen Audience Measurement 1.122.551.216 510.337.455 PT Nielsen Audience Measurement
Andre Adhitama Hidayat 1.083.277.500 1.083.277.500 Andre Adhitama Hidayat
PT Cakrawala Andalas Televisi 953.178.575 1.668.555.157 PT Cakrawala Andalas Televisi
Julius Yunarto Cipto Nugroho 909.700.000 909.700.000 Julius Yunarto Cipto Nugroho
Valuklik 858.149.604 - Valuklik
Evercore Asia Limited 813.282.440 788.025.827 Evercore Asia Limited
PT Telekomunikasi Indonesia Tbk 776.597.516 783.815.016 PT Telekomunikasi Indonesia Tbk
Sari Kumala Harry 758.069.706 758.069.706 Sari Kumala Harry
Chris Andi Yudha 746.145.000 1.066.145.000 Chris Andi Yudha
Triska Adi Kusumadewi 706.750.000 739.750.000 Triska Adi Kusumadewi
PT Target Kelola Securindo 655.088.318 2.349.444.662 PT Target Kelola Securindo
PT Subur Karya Sentosa 630.843.000 630.843.000 PT Subur Karya Sentosa
PT WhiteSky Aviation 614.183.963 614.072.075 PT WhiteSky Aviation
Associated Press Television News 600.480.000 581.832.000 Associated Press Television News
Maryam 598.645.003 598.645.003 Maryam
Devina Fabiola 571.816.419 826.443.470 Devina Fabiola
PT Lativi Mediakarya Semarang 551.268.656 1.825.874.566 PT Lativi Mediakarya Semarang
Viacom International, Inc 544.019.760 527.288.360 Viacom International, Inc
Keithna Mariam 539.359.500 579.359.500 Keithna Mariam
PT Citra Info Mediatec 512.223.910 512.223.910 PT Citra Info Mediatec
Mas Priyottama Pradipta 433.831.726 3.568.287.261 Mas Priyottama Pradipta
PT Sukses Sejahtera Nexera 305.000.000 1.066.500.000 PT Sukses Sejahtera Nexera
PT Indosat Tbk 85.638.318 744.110.767 PT Indosat Tbk
PT Lativi Mediakarya Manado PT Lativi Mediakarya Manado
dan Samarinda 9.800.000 566.931.156 dan Samarinda
PT Alfatech Mediatama - 5.969.543.940 PT Alfatech Mediatama
56
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. UTANG USAHA (Lanjutan) 18. ACCOUNTS PAYABLE (Continued)
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Pihak Ketiga Third Parties
PT Perada Swara Productions - 2.371.695.515 PT Perada Swara Productions
Paramount Pictures International Paramount Pictures International
Limited - 1.439.161.452 Limited
PT Radio Attahiriyah - 1.346.084.652 PT Radio Attahiriyah
PT Shandiego Creative Media - 1.282.050.000 PT Shandiego Creative Media
PT Wardhana Dkonektor Indonesia - 1.110.000.000 PT Wardhana Dkonektor Indonesia
PT Vuclip Digital Indonesia - 864.480.596 PT Vuclip Digital Indonesia
PT Duta Perkasa Investindo - 814.518.000 PT Duta Perkasa Investindo
PT Ruang Artis Manajemen - 764.235.000 PT Ruang Artis Manajemen
PT Wira Pamungkas Pariwara - 666.000.000 PT Wira Pamungkas Pariwara
PT Rumah Merah Kreatif - 547.230.000 PT Rumah Merah Kreatif
(dibawah Rp500.000.000) 21.504.414.911 17.433.064.209 (below Rp500,000,000)
Total 78.238.493.487 75.976.209.340 Total
Pihak Berelasi Related Parties
PT MD Animasi Indonesia 2.114.011.275 - PT MD Animasi Indonesia
Total 80.352.504.762 75.976.209.340 Total
19. BEBAN MASIH HARUS DIBAYAR 19. ACCRUED EXPENSES
Akun ini terdiri dari: This account consists of:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Biaya operasional 3.544.487.629 15.192.545.929 Operational costs
Pajak 2.537.303.577 4.066.830.278 Tax
Biaya penyiaran 2.416.219.434 3.996.954.711 Broadcasting fees
BPJS 316.794.066 17.682.580 BPJS
Utilitas 106.650.095 337.577.663 Utility
Bunga pinjaman bank 53.213.689 64.538.677 Bank loan interest
Gaji 29.520.080 150.278.527 Salaries
Asuransi - 1.051.335.242 Insurance
Lain-lain 732.814.491 42.798.743 Others
Total 9.737.003.061 24.920.542.350 Total
57
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. UANG MUKA PENJUALAN 20. SALES ADVANCE
Akun ini terdiri dari: This account consists of:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Image Future Investment (HK) Image Future Investment (HK)
Limited 27.622.080.000 26.764.272.000 Limited
PT Bank Mandiri (Persero) Tbk 596.160.000 1.132.704.000 PT Bank Mandiri (Persero) Tbk
Lain-lain 401.564.421 1.027.517.952 Others
Total 28.619.804.421 28.924.493.952 Total
21. UTANG BANK 21. BANK LOAN
Akun ini terdiri dari: This account consists of:
a. Utang bank jangka pendek a. Short-term bank loan
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
PT Bank Rakyat Indonesia (Persero) Tbk 224.320.000.000 224.320.000.000 PT Bank Rakyat Indonesia (Persero) Tbk
b. Utang bank jangka panjang b. Long-term bank loan
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
PT Bank Mandiri (Persero) Tbk - 781.450.000.000 PT Bank Mandiri (Persero) Tbk
Dikurangi: bagian yang jatuh
tempo dalam satu tahun Less: current maturities
PT Bank Mandiri (Persero) Tbk - 79.800.000.000 PT Bank Mandiri (Persero) Tbk
Bagian jangka panjang - 701.650.000.000 Long-term portion
Berdasarkan Perjanjian Kredit No. B61/SH- 01/12/2024 Based on Credit Agreement No. B61/SH-01/12/2024
tanggal 20 Desember 2024, NETV memperoleh fasilitas dated December 20, 2024, NETV obtained a fully cash
kredit modal kerja fully cash collateral untuk tambahan collateral working capital kredit facility for additional
modal kerja dari BRI dengan fasilitas kredit maksimum working capital from BRI with a maximum credit facility
sebesar Rp49.940.000.000 dan berjangka waktu 12 of Rp49,940,000,000 and a term of 12 (twelve) months
(dua belas) bulan sejak jatuh tempo kredit tanggal 20 from the credit maturity date of December 20, 2024 to
Desember 2024 sampai dengan 20 Desember 2025. December 20, 2025.
58
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. UTANG BANK (Lanjutan) 21. BANK LOAN (Continued)
Berdasarkan Perjanjian Kredit No. B64/SH- 01/12/2024 Based on Credit Agreement No. B64/SH-01/12/2024
tanggal 23 Desember 2024, entitas anak NETV dated December 23, 2024, the NETV subsidiary
memperoleh fasilitas kredit modal kerja fully cash obtained a fully cash collateral working capital kredit
collateral untuk tambahan modal kerja dari BRI dengan facility for additional working capital from BRI with a
fasilitas kredit maksimum sebesar Rp94.500.000.000 maximum credit facility of Rp94,500,000,000 and a term
dan berjangka waktu 12 (dua belas) bulan sejak jatuh of 12 (twelve) months from the credit maturity date of
tempo kredit tanggal 23 Desember 2024 sampai December 23, 2024 to December 23, 2025.
dengan 23 Desember 2025.
Fasilitas ini dikenakan bunga sebesar 1,22% per tahun This facility bears interest at 1.22% per annum and is
dan tidak dikenakan biaya provisi administrasi. Jaminan free of administration fee. The collateral for this facility
atas fasilitas ini berupa rekening Giro BRI sebesar is in the form of BRI Giro account amounting to
Rp95.000.000.000 milik perusahaan yang merupakan Rp95,000,000,000 owned by the company which is the
entitas induk langsung NETV sekaligus sebagai immediate parent entity of NETV as well as the
penjamin atas fasilitas kredit ini (Catatan 33). guarantor of this credit facility (Note 33).
Berdasarkan Perjanjian Kredit No. B63/SH- 01/12/2024 Based on Credit Agreement No. B64/SH-01/12/2024
tanggal 24 Desember 2024, entitas anak NETV dated December 23, 2024, the NETV subsidiary
memperoleh fasilitas kredit modal kerja fully cash obtained a fully cash collateral working capital kredit
collateral untuk tambahan modal kerja dari BRI dengan facility for additional working capital from BRI with a
fasilitas kredit maksimum sebesar Rp69.900.000.000 maximum credit facility of Rp94,500,000,000 and a term
dan berjangka waktu 12 (dua belas) bulan sejak jatuh of 12 (twelve) months from the credit maturity date of
tempo kredit tanggal 23 Desember 2024 sampai December 23, 2024 to December 23, 2025.
dengan 23 Desember 2025.
Fasilitas ini dikenakan bunga sebesar 1,22% per tahun This facility bears interest at 1.22% per annum and is
dan tidak dikenakan biaya provisi administrasi. Jaminan free of administration fee. The collateral for this facility
atas fasilitas ini berupa rekening Giro BRI sebesar is in the form of BRI Giro account amounting to
Rp70.000.000.000 milik perusahaan yang merupakan Rp70,000,000,000 owned by company which is the
entitas induk langsung NETV sekaligus sebagai immediate parent entity of the NETV as well as the
penjamin atas fasilitas kredit ini (Catatan 33). guarantor of this credit facility (Note 33).
Berdasarkan Perjanjian Kredit No. B.62/SH-01/12/2024 Based on Credit Agreement No. B.62/SH-01/12/2024
tanggal 20 Desember 2024, entitas anak NETV dated December 20, 2024, entitas anak NETV obtained
memperoleh fasilitas kredit modal kerja fully cash a fully cash collateral working capital credit facility for
collateral untuk tambahan modal kerja dari BRI dengan additional working capital from BRI with a maximum
fasilitas kredit maksimum sebesar Rp9.980.000.000 credit facility of Rp9.980,000,000 and a term of 12
dan berjangka waktu 12 (dua belas) bulan sejak jatuh (twelve) months from the credit maturity date of
tempo kredit tanggal 20 Desember 2024 sampai December 20, 2024 to December 20, 2025.
dengan 20 Desember 2025.
Fasilitas ini dikenakan bunga sebesar 1,22% per tahun This facility bears interest at 1.22% per annum and is
dan tidak dikenakan biaya provisi administrasi. Jaminan free of administration fee. The collateral for this facility
atas fasilitas ini berupa rekening Giro BRI sebesar is in the form of BRI Giro account amounting to
Rp10.000.000.000 milik perusahaan yang merupakan Rp10,000,000,000 owned by Company which is the
entitas induk langsung NETV sekaligus sebagai immediate parent entity of the NETV as well as the
penjamin atas fasilitas kredit ini (Catatan 33). guarantor of this credit facility (Note 33).
59
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. UTANG BANK (Lanjutan) 21. BANK LOAN (Continued)
Berdasarkan Akta No. 71 tanggal 11 Oktober 2024 Based on Deed No. 71 dated October 11, 2024 made
yang dibuat dihadapan Chistina Dwi before Chistina Dwi Utami, SH., M.Hum., Mkn. Notary
Utami,SH.,M.Hum., Mkn. Notaris di Jakarta, in Jakarta, the Company obtained a loan facility from
Perusahaan memperoleh fasilitas pinjaman dari PT PT Bank Mandiri (Perseroan) Tbk (Mandiri) amounting
Bank Mandiri (Perseroan) Tbk (Mandiri) sebesar to Rp.794,750,000,000,000 consisting of Tranche 1 and
Rp.794.750.000.000.000 yang terdiri dari Tranche 1 2 of Rp.529,500,000,000 and Rp.265,250,000,000
dan 2 masing-masing sebesar Rp.529.500.000.000 dan respectively with an interest of 9.25% per annum, the
Rp 265.250.000.000 dengan bunga sebesar 9,25% per maturity of the loan agreement is a maximum of 61
tahun, jatuh tempo perjanjian pinjaman maksimal 61 months from the signing of the Company's agreement
bulan sejak penandatanganan perjanjian Perseroan with the purpose of borrowing to finance the cash flow
dengan tujuan peminjaman untuk pembiayaan gap gap in the context of the Company's corporate action in
cashflow dalam rangka corporate action Perseroan order to take over NETV.
dalam rangka mengambilalihan NETV.
Seluruh fasilitas pinjaman dijamin dengan: All loan facilities are guaranteed by:
▪ Akta gadai deposito atas nama Perseroan sebesar ▪ Deed of pledge of deposit in the name of the
Rp 20.000.000.000 Company amounting to Rp. 20,000,000,000
▪ Akta gadai saham sejumlah 33.109.887.166 saham ▪ Deed of pledge of shares
NETV amounting to 33,109,887,166 NETV shares
▪ Hak Tanggungan tanah JFS 1 ▪ JFS 1 land mortgage rights amounting to Rp.
sebesar Rp 139.265.900.000 139,265,900,000
▪ Hak Tanggungan tanah JFS 2 ▪ JFS 2 land mortgage rights amounting to Rp.
sebesar Rp 7.566.300.000 7,566,300,000
▪ Hak Tanggungan tanah Perusahaan 1 sebesar Rp ▪ Company 1's land mortgage rights amounting to
622.185.800.000 Rp. 622,185,800,000
▪ Hak Tanggungan tanah Perusahaan 2 sebesar Rp ▪ Company 2's land mortgage rights amounting to
5.827.300.000 Rp. 5,827,300,000
Sehubungan dengan fasilitas kredit tersebut, Mandiri In relation to the credit facility, Mandiri has implemented
melakukan pembatasan-pembatasan (Negative the following Negative Covenant as follows:
Covenant) sebagai berikut:
▪ Mengganti ultimate beneficiary owner: ▪ Changing the ultimate beneficiary owner
▪ Penjualan aset kecuali penjualan asset dari ▪ Sale of assets except sale of assets from daily
kegiatan sehari hari activities
▪ Merubah sifat umum dari kegiatan usahanya ▪ Changing the general nature of its business
▪ Memperoleh utang finansial kecuali utang finansial ▪ activities
yang diambil berdasarkan dokumen transaksi ▪ Obtaining financial debt except financial debt taken
apapun based on any transaction document
▪ Mengajukan Penutupan, restrukturisasi utang ▪ Windiing-up, restructuring financial debt
keuangan atau mempailitkan diri or bankruptcy:
60
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. UTANG BANK (Lanjutan) 21. BANK LOAN (Continued)
Perusahaan juga diwajibkan memenuhi financial The Company are also required to fulfill financial
covenant yaitu Current Ratio (CR) lebih besar dari 1 covenants, Current Ratio (CR) more than 1, Debt
kali, Debt service Coverage Ratio (DSCR) lebih dari 1 service Coverage Ratio (DSCR) more than 1 and Debt
kali dan Debt to Equity (DER) kurang dari 1 kali. Pada to Equity (DER) less than 1. As of 31 December 2024,
tanggal 31 Desember 2024, CR, DSCR dan DER CR, DSCR, and DER are 0.55, 1.37 and 3.00,
masing-masing sebesar 0,55, 1,37 dan 3,00. respectively.
Perusahaan melunasi seluruh utang bank Mandiri dan The Company paid off all of Bank Mandiri's debts and
telah menerima Surat Keterangan Lunas atas Fasilitas has received a Certificate of Payment for the Term
Term Loan a.n PT MD Entertainment Tbk Nomor Loan Facility a.n PT MD Entertainment Tbk Number
CMB.CM6/CPH.5557/2025 tertanggal 1 Agustus 2025 CMB. CM6/CPH.5557/2025 dated August 1, 2025 with
dengan fasilitas pinjaman sebesar a loan facility of 794,750,000,000,000 from bank
794.750.000.000.000 dari bank Mandiri. Mandiri.
22. UTANG LAIN-LAIN 22. OTHERS PAYABLE
Akun ini terdiri dari: This account consists of:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Liabilitas Jangka Pendek Current Liabilities
Pihak ketiga Third parties
PT Buana prima Investindo 8.030.240.000 8.030.240.000 PT Buana prima Investindo
Lain-lain 242.129.883 377.702.424 Others
Sub total 8.272.369.883 8.407.942.424 Sub total
Uang jaminan sewa Security rental deposit
PT Westcon Group 594.343.750 594.343.750 PT Westcon Group
PT MDA JPN Kuningan 493.160.000 493.160.000 PT MDA JPN Kuningan
PT MDA Ironplate Kuningan 490.160.000 490.160.000 PT MDA Ironplate Kuningan
PT Bank of India Indonesia Tbk 451.534.400 451.534.400 PT Bank of India Indonesia Tbk
PT Animale Kuliner Indonesia 434.370.800 434.370.800 PT Animale Kuliner Indonesia
PT MDA ABS Kuningan 426.033.200 426.033.200 PT MDA ABS Kuningan
PT Gila Makan Enak 400.880.400 400.880.400 PT Gila Makan Enak
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 230.767.200 230.767.200 (Persero) Tbk
PT Westcon Solutions 157.747.500 157.747.500 PT Westcon Solutions
PT Dentina Sanata Indonesia 191.038.950 191.038.950 PT Dentina Sanata Indonesia
PT Bank Mandiri (Persero) Tbk 178.848.000 178.848.000 PT Bank Mandiri (Persero) Tbk
PT Indomarco Prismatama 154.980.000 154.980.000 PT Indomarco Prismatama
PT MD Animasi Indonesia 103.871.250 103.871.250 PT MD Animasi Indonesia
Yayasan Inisiatif Dagang Hijau 95.025.300 95.025.300 Yayasan Inisiatif Dagang Hijau
PT Film Halal Indonesia 72.864.000 72.864.000 PT Film Halal Indonesia
PT Mox Digital Indonesia 60.708.000 60.708.000 PT Mox Digital Indonesia
61
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. UTANG LAIN-LAIN (Lanjutan) 22. OTHERS PAYABLE (Continued)
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Lain-lain (dibawah Rp50.000.000) 234.440.500 155.993.300 Others (below Rp50,000,000)
Sub total 4.770.773.250 4.692.326.050 Sub total
Distribusi lainnya 14.374.787.862 7.763.151.629 Others distribution
Total Liabilitas Jangka Pendek 27.417.930.996 20.863.420.104 Total Current Liabilities
Liabilitas Jangka Panjang Non-Current Liabilities
Pihak berelasi Related parties
Direksi dan Komisaris 992.889.813 992.889.813 Directors and Comminissioners
Sub total 992.889.813 992.889.813 Sub total
Total 28.410.820.809 21.856.309.917 Total
Pada tanggal 23 dan 24 Oktober 2024, MMTV dan PT On October 23 and 24, 2024, MMTV and PT Televisi
Televisi Anak Kota Malang, menandatangani perjanjian Anak Kota Malang entered into a loan agreement with
pinjaman dengan PT Buana Prima Investindo, dengan PT Buana Prima Investindo, by pledging several land
menjaminkan beberapa tanah dan bangunan dengan and buildings with total cost amounting to
total nilai perolehan adalah sebesar Rp6.651.105.394 Rp6,651,105,394 with maturities on October 31, 2024.
yang jatuh tempo pada tanggal 31 Oktober 2024. This loan is non-interest bearing.
Pinjaman ini tidak dikenakan bunga.
Ketentuan pelunasan atas pinjaman ini melalui dua The terms of repayment of this loan are through two
metode, antara: methods, between:
• Pelunasan secara tunai yang jatuh tempo pada • Cash settlements with maturities on October 31,
tanggal 31 Oktober 2024; atau 2024; or
• Pelunasan melalui pengalihan hak atas seluruh • Settlement through transfer of rights to all land and
tanah dan bangunan yang telah dijaminkan. buildings that have been pledged.
Entitas anak telah memilih opsi pelunasan melalui The Subsidiaries have chosen settlement throught
pengalihan hak atas seluruh tanah dan bangunan yang transfer or rights to all land and buildings that have
telah dijaminkan. been pledged.
23. LIABILITAS IMBALAN KERJA 23. EMPLOYEE BENEFITS LIABILITY
Liabilitas imbalan kerja karyawan pada tanggal The employee benefits liability as of December 31,
31 Desember 2023 dihitung dengan menggunakan 2023 is calculated using the “Projected Unit Credit”
metode “Projected Unit Credit” dengan method with the following assumptions:
mempertimbangkan beberapa asumsi sebagai berikut:
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. LIABILITAS IMBALAN KERJA (Lanjutan) 23. EMPLOYEE BENEFITS LIABILITY (Continued)
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Tingkat mortalitas TMI IV TMI IV Mortality rate
Tingkat diskonto 7,09% - 7,25% 7,25% Discount rate
Tingkat kenaikan gaji 5% - 7% 7% Salary increase rate
Umur pensiun normal 55 tahun/years 55 tahun/years Retirement age
Mutasi liabilitas imbalan kerja adalah sebagai berikut: Movements of employee benefits liability were as
follows:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Saldo awal tahun 30.668.899.331 3.229.192.579 Beginning balance
Penambahan dari akuisisi Additions due to acquiisitions
pada entitas anak of subsidiaries
saldo awal tahun entitas anak - 38.436.496.140 Beginning balance of subsidiary entity
Beban tahun berjalan 14.350.587.408 20.808.670.814 Expense for the year
Realisasi pembayaran manfaat (14.537.517.265) (30.749.843.213) Realization benefits payment
Penghasilan komprehensif lain (1.134.285.137) (1.055.616.989) Other comprehensive income
Saldo Akhir Tahun 29.347.684.337 30.668.899.331 Ending Balance
Jumlah yang diakui dalam laba rugi sehubungan Amounts recognized in profit or loss in respect to this
dengan liabilitas imbalan kerja adalah sebagai berikut: employee benefits liability were as follows:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Beban jasa kini 2.858.833.729 3.811.778.305 Current service cost
Biaya bunga 2.173.001.513 2.897.335.350 Net interest expense
Biaya jasa lalu dan (keuntungan)/ Past service cost and (gain)/
kerugian atas penyelesaian 9.318.752.167 14.099.557.159 losses on settlement
Total 14.350.587.408 20.808.670.814 Total
Pengukuran kembali liabilitas imbalan kerja yang diakui Remeasurements of employee benefit liability
dalam penghasilan komprehensif lain adalah sebagai recognized in other comprehensive income are as
berikut : follows:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Kerugian (keuntungan) aktuarial Actuarial losses (gains)
yang timbul dari: a rising from:
Perubahan asumsi keuangan (551.599.109) (974.910.793) Change in financial assumption
Penyesuaian pengalaman (582.686.028) (80.706.196) Experience adjusments
Total (1.134.285.137) (1.055.616.989) Total
63
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. LIABILITAS IMBALAN KERJA (Lanjutan) 23. EMPLOYEE BENEFITS LIABILITY (Continued)
Analisa sensitivitas kuantitatif kewajiban imbalan pasti The quantitative sensitivity analyses of the defined
terhadap perubahan asumsi utama adalah sebagai benefit obligation to the changes in the assumptions
berikut: were as follows:
31 Desember 2024 / December 31, 2024
Tingkat Kenaikan Gaji/
Discount rate Salary increase rate
Pengaruh Pengaruh
Nilai Kini atas Nilai Kini atas
Kewajiban Imbalan Kewajiban Imbalan
Pasca Kerja/ Pasca Kerja/
Influence of the Influence of the
present value of present value of
Persentase/ post-employment Persentase/ post-employment
Percentage benefit obligations Percentage benefit obligations
Kenaikan 1% (28.057.003.467) 1% 33.653.076.443 Increase
Penurunan 1% 33.627.017.708 1% (27.989.120.126) Decrease
24. MODAL SAHAM 24. SHARE CAPITAL
Susunan pemegang saham Perusahaan adalah The composition of the Company's shareholders was as
sebagai berikut: follows:
30 September 2025 / September 30, 2025
Total Saham
Ditempatkan dan
Disetor Penuh/ Persentase
Number of Shares Kepemilikan/
Issued and Percentage of Total/
Pemegang Saham Fully Paid Ownership Amount Shareholders
PT MD Global Investment 4.803.164.585 44,12% 480.316.458.500 PT MD Global Investment
Manoj Dhamoo Punjabi - Manoj Dhamoo Punjabi -
Direktur Utama 1.379.704.058 12,67% 137.970.405.800 President Director
Morgan Stanley and Co Intl 1.139.283.000 10,46% 113.928.300.000 Morgan Stanley and Co Intl
Shania Manoj Punjabi - Shania Manoj Punjabi -
Komisaris Utama 18.955.400 0,17% 1.895.540.000 President Commissioner
Sanjeva Advani - Komisaris 4.934.079 0,05% 493.407.900 Sanjeva Advani - Commissioner
Masyarakat (di bawah 5,00%) 3.541.525.636 32,53% 354.152.563.600 Public (below 5.00%)
Total 10.887.566.758 100,00% 1.088.756.675.800 Total
64
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
24. MODAL SAHAM (Lanjutan) 24. SHARE CAPITAL (Continued)
31 Desember 2024 / December 31, 2024
Total Saham
Ditempatkan dan
Disetor Penuh/ Persentase
Number of Shares Kepemilikan/
Issued and Percentage of Total/
Pemegang Saham Fully Paid Ownership Amount Shareholders
PT MD Global Investment 4.803.164.585 48,53% 480.316.458.500 PT MD Global Investment
Manoj Dhamoo Punjabi - Manoj Dhamoo Punjabi -
Direktur Utama 1.664.362.615 16,82% 166.436.261.500 President Director
Morgan Stanley and Co Intl 1.328.033.300 13,42% 132.803.330.000 Morgan Stanley and Co Intl
Shania Manoj Punjabi - Shania Manoj Punjabi -
Komisaris Utama 18.955.400 0,19% 1.895.540.000 President Commissioner
Sanjeva Advani - Komisaris 1.650.000 0,02% 165.000.000 Sanjeva Advani - Commissioner
Masyarakat (di bawah 5,00%) 2.081.622.062 21,03% 208.162.206.200 Public (below 5.00%)
Total 9.897.787.962 100,00% 989.778.796.200 Total
Tambahan modal disetor adalah sebagai berikut: Additional paid-up capital was as follows:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Saldo awal 1.359.045.514.857 253.271.580.443 Beginning balance
Agio saham 692.845.157.200 1.105.773.934.414 Share premium
Biaya emisi saham (5.204.752.440) - Share issuance costs
2.046.685.919.617 1.359.045.514.857
25. SALDO LABA 25. RETAINED EARNINGS
Saldo laba Perusahaan adalah sebagai berikut: The Company's profit balance is as follows:
Dicadangkan/ Belum dicadangkan/
Appropriated Unappropriated Total
Saldo pada tanggal Balance as at
31 Desember 2023 17.100.000.000 412.451.635.434 429.551.635.434 December 31, 2023
Pencadangan saldo laba Appropriation of retained
sebagai cadangan umum 5.000.000.000 (5.000.000.000) - earnings for general reserve
Dividen tunai - (237.780.425.000) (237.780.425.000) Cash dividend
Laba neto tahun berjalan yang Net profit for the year
dapat diatribusikan kepada attributable to owners
pemilik entitas induk - 37.000.271.027 37.000.271.027 of the parent entity
Saldo Balance as at
31 Desember 2024 22.100.000.000 206.671.481.461 228.771.481.461 December 31, 2024
65
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. SALDO LABA (Lanjutan) 25. RETAINED EARNINGS (Continued)
Dicadangkan/ Belum dicadangkan/
Appropriated Unappropriated Total
Laba neto tahun berjalan yang Net profit for the year
dapat diatribusikan kepada attributable to owners
pemilik entitas induk - (68.062.233.572) (68.062.233.572) of the parent entity
Saldo Balance as at
30 September 2025 22.100.000.000 138.609.247.889 160.709.247.889 September 30, 2025
Berdasarkan Berita Acara Rapat Umum Pemegang Based on the Minutes of the Annual General Meeting of
Saham (RUPS) Tahunan PT MD Pictures Tbk Tanggal Shareholders (GMS) of PT MD Pictures Tbk dated June
28 Juni 2024 Nomor 14.- menyetujui penggunaan laba 28, 2024 Number 14.- approved the use of the
ditahan perseroan dibagikan sebagai dividen tunai company's retained earnings to be distributed as cash
kepada para pemegang saham sebesar Rp25 per dividends to shareholders of Rp25 per share. And set
lembar. Dan disisihkan untuk dana cadangan perseroan aside for the company's reserve fund of
sebesar Rp5.000.000.000. Rp5,000,000,000.
26. KEPENTINGAN NONPENGENDALI 26. NON-CONTROLLING INTEREST
Peubahan kepentingan nonpengendali atas entitas The change in non-controlling interests in the
anak yang di konsolidasi adalah sebagai berikut: consolidated subsidiary is as follows:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Saldo awal 138.536.553.603 (225.784.676) Opening balance
Pendirian entitas anak - 2.500.000 Establishment of subsidiary entities
Bagian kepentingan non-pengendali portion of non-controlling
atas akuisisi entitas anak - 153.750.109.510 interest in acquisition of subsidiary
Bagian laba (rugi) tahun berjalan (17.112.485.597) (14.913.949.881) Profit (loss) for the current year
Bagian penghasilan komprehensif Other comprehensive
lain tahun berjalan 2.418.920 (76.321.351) income current year
Saldo akhir 121.426.486.926 138.536.553.603 Ending balance
66
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. LABA PER SAHAM 27. EARNINGS PER SHARE
Perhitungan rugi bersih per saham yang dapat The computation of basic loss per share attributable to
diatribusikan kepada pemilik entitas induk adalah the owners of the Company is based on the following
berdasarkan data sebagai berikut: data:
30 September / September,30
2025 2024
Laba neto yang dapat
diatribusikan kepada pemilik Net income attributable to
entitas induk (68.062.233.572) 102.998.235.112 the owners of the parent
Rata-rata tertimbang saham yang Weight average number of shares
beredar 10.227.714.227 9.511.217.000 outstanding
Laba Neto per Saham Dasar (6,65) 10,83 Basic Earning per Share
28. PENJUALAN 28. SALES
Akun ini terdiri dari: This account consists of:
30 September / September, 30
2025 2024
Pendapatan film Film revenue
Digital 160.161.448.003 60.770.908.339 Digital
Layar Lebar 154.451.488.560 259.914.957.634 Cinema
Statiun televisi 4.903.882.354 858.823.531 Television station
Lain-lain 2.470.914.252 5.979.803.405 Others
Jumlah pendapatan film 321.987.733.168 327.524.492.909 Total film revenue
Penyiaran televisi Television broadcasting
Pendapatan iklan 59.199.121.310 - Advertising revenue
Pendapatan lainnya 5.680.494.680 - Other revenue
Jumlah pendapatan penyiaran televisi 64.879.615.990 - Total television broadcast revenue
Persewaan Rental
Sewa bangunan 19.115.917.634 19.754.070.595 Building rental
Studio dan sound mixing 405.000.000 - Studio and sound mixing
Sewa alat shooting 31.315.000 791.188.789 Shooting equipment rental
Jumlah pendapatan persewaan 19.552.232.634 20.545.259.384 Total rental revenue
Total pendapatan 406.419.581.792 348.069.752.293 Total revenue
67
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. PENJUALAN (Lanjutan) 28. SALES (Continued)
Penjualan kepada pihak pelanggan yang melebihi 10% Sales to customers that exceed 10% of total sales, as
dari total penjualan, sebagai berikut: follows:
30 September / September, 30
2025 2024
Pelanggan Customers
PT Nusantara Sejahtera Raya Tbk 71.804.508.896 135.301.804.819 PT Nusantara Sejahtera Raya Tbk
Amazon.Com service Llc 71.601.863.998 38.246.976.939 Amazon.Com service Llc
Netflix, Inc 70.814.671.250 11.061.456.250 Netflix, Inc
PT Graha Layar Prima Tbk 25.797.600.000 37.677.214.564 PT Graha Layar Prima Tbk
29. BEBAN POKOK PENJUALAN 29. COST OF SALES
Akun ini terdiri dari: This account consists of:
30 September / September, 30
2025 2024
Perusahaan The Company
Amortisasi aset film 103.632.629.489 102.678.794.502 Amortization of film assets
Beban materi program 33.366.127.087 - Program material expenses
Non-broadcast 22.240.478.440 - Non-broadcast
Beban penyiaran 22.646.487.178 - Broadcast expenses
Beban lain-lain penyiaran 966.507.162 - Other broadcast expenses
Beban operasional gedung 10.561.288.839 11.443.358.134 Building operating expenses
Beban sewa alat 990.898.315 1.713.070.307 Equipment rental expense
Lainnya 3.805.877.763 3.548.349.288 Others
Total 198.210.294.273 119.383.572.231 Total
30. BEBAN USAHA 30. OPERATING EXPENSES
Akun ini terdiri dari: This account consists of:
30 September / September,30
2025 2024
Penjualan Selling
Promosi 62.066.462.445 43.464.516.387 Promotion
Umum dan Administrasi General and Administrative
Gaji dan tunjangan 68.763.745.321 19.841.458.561 Salary and benefits
Penyusutan aset tetap 24.237.788.278 13.898.283.232 Depreciation of fixed assets
Imbalan kerja 14.350.587.408 182.072.169 Employee Benefit
Jasa profesional 11.209.950.005 6.556.458.005 Professional Services
Pajak 8.941.254.312 385.204.918 Tax
Amortisasi aset tak berwujud 7.252.699.365 - Amortization of intangible assets
68
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. BEBAN USAHA (Lanjutan) 30. OPERATING EXPENSES (Continued)
30 September / September,30
2025 2024
Legal 5.900.936.259 1.389.195.950 Legal
Jasa manajemen 4.964.926.406 3.355.050.872 Management Services
Penyusutan properti investasi 4.597.543.296 4.597.543.296 Depreciation of investment property
Perjalanan dinas 3.911.688.180 2.636.314.073 Official trips
Keperluan kantor 3.859.566.114 1.016.063.129 Office supplies
Asuransi 3.709.808.914 953.875.365 Insurance
Jamuan 3.437.855.148 939.304.626 Entertainment
BPJS Ketenagakerjaan 3.290.851.157 612.110.031 BPJS Employment
Beban pajak final 2.873.794.689 1.731.800.768 Final tax expenses
Perbaikan dan pemeliharaan 2.499.788.690 732.622.868 Repair and maintenance
Listrik dan air 2.246.181.878 610.499.636 Electricity and water
Telepon, internet dan komputer 1.442.222.936 702.988.855 Telephone, internet and computer
Pajak bumi dan bangunan 1.265.533.972 1.254.809.016 Land and building tax
Iuran keanggotaan 1.059.803.306 116.017.132 Membership fees
Pengangkutan 709.237.262 654.441.475 Expedition
Asuransi kesehatan 554.749.004 449.826.927 Health insurance
Transportasi 363.416.194 421.315.907 Transportation
Sewa 319.446.114 4.480.000 Rent
Sensor film 256.937.288 140.034.188 Sensor film
Sumbangan dan hadiah 208.584.500 78.425.000 Donations and gifts
Peralatan dan perlengkapan kantor 126.122.465 5.924.200 Office equipment and supplies
Lain-lain 394.997.157 410.414.419 Others
Sub total 182.750.015.617 63.676.534.617 Sub total
Total 244.816.478.063 107.141.051.004 Total
31. PENGHASILAN (BEBAN) LAIN-LAIN 31. OTHER INCOME (EXPENSES)
Akun ini terdiri dari: This account consists of:
30 September / September,30
2025 2024
Penghasilan Lain-lain Others Income
Penghasilan bunga bank 9.945.225.802 15.509.237.184 Bank interest income
Selisih kurs 1.398.699.641 - Foreign exchange
Keuntungan penjualan aset tetap - 1.065.193.592 Gain on sale of fixed assets
Uang jaminan sewa - 1.276.741.021 Security rental deposit
Lain-lain 11.347.843.514 201.454.080 Others
Sub total 22.691.768.957 18.052.625.877 Sub total
69
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. PENGHASILAN (BEBAN) LAIN-LAIN (Lanjutan) 31. OTHER INCOME (EXPENSES) (Continued)
Beban Lain-lain Others Expenses
Beban keuangan (42.837.837.269) - Financial expenses
Cadangan penurunan Allowance for Impairment of
nilai piutang usaha (Catatan 5) (7.295.961.494) (4.743.248.744) account receivables (Note 5)
Rugi penjualan aset tetap (4.671.208.072) - Loss on disposal of fixed assets
Administrasi bank (281.860.012) (263.714.859) Bank administration
Selisih kurs (177.020.745) (2.348.694.234) Foreign exchange
Lain-lain (538.137.565) (81.899.122) Others
Sub total (55.802.025.157) (7.437.556.959) Sub total
Neto (33.110.256.201) 10.615.068.918 Net
32. SALDO, TRANSAKSI DAN SIFAT HUBUNGAN 32. BALANCE, TRANSACTION AND NATURE OF
PIHAK-PIHAK BERELASI RELATIONSHOP WITH RELATED PARTIES
a. Sifat dari hubungan dengan pihak-pihak berelasi a. Nature of relationship with related parties were as
sebagai: follows:
Sifat Hubungan / Transaksi /
Entitas / Entity Nature of Relationship Transaction
PT Mox Digital Indonesia Entitas sepengendali/ Piutang/
Entities under common control Receivable
PT MDA Ironplate Kuningan Entitas sepengendali/ Piutang/
Entities under common control Receivable
PT MDA JPN Kuningan Entitas sepengendali/ Piutang/
Entities under common control Receivable
PT Animale Kuliner Indonesia Entitas sepengendali/ Piutang/
Entities under common control Receivable
PT MDA ABS Kuningan Entitas sepengendali/ Piutang/
Entities under common control Receivable
PT MD Animasi Indonesia Entitas sepengendali/ Piutang/
Entities under common control Receivable
PT Fourmix Jakarta Film Studio Entitas sepengendali/ Piutang/
Entities under common control Receivable
PT Visi Kreasi Studio Entitas sepengendali/ Piutang/
Entities under common control Receivable
Entitas sepengendali merupakan entitas yang Entities under common control are entities that have
memiliki pemegang saham dan/atau anggota direksi shareholders and/or members of the board of
dan dewan komisaris yang sama dengan directors and board of commissioners that are the
Perusahaan atau Entitas Anak. same as the Company or Subsidiaries.
70
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SALDO, TRANSAKSI DAN SIFAT HUBUNGAN 32. BALANCE, TRANSACTION AND NATURE OF
PIHAK-PIHAK BERELASI (Lanjutan) RELATIONSHOP WITH RELATED PARTIES
(Continued)
Entitas asosiasi adalah entitas yang mana Grup An associate is an entity, over which the Group has
memiliki pengaruh signifikan dan bukan merupakan significant influence but is neither a subsidiary nor
entitas anak maupun bagian partisipasi dalam an interest in a joint venture.
ventura bersama.
b. Saldo-saldo akun dengan pihak berelasi dan b. Account balances with related parties and the
persentase terhadap total aset dan liabilitas adalah percentage of total assets and liabilities are as
sebagai berikut: follows:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Piutang Usaha Accounts Receivable
PT Mox Digital Indonesia 15.556.008.641 15.556.008.641 PT Mox Digital Indonesia
PT MDA Ironplate Kuningan 2.112.112.466 1.678.219.758 PT MDA Ironplate Kuningan
PT MDA JPN Kuningan 2.669.145.941 972.557.133 PT MDA JPN Kuningan
PT Animale Kuliner Indonesia 830.114.371 98.123.724 PT Animale Kuliner Indonesia
PT MD Animasi Indonesia 474.791.148 6.725.603 PT MD Animasi Indonesia
PT Fourmix Jakarta Film Studio 138.702.825 - PT Fourmix Jakarta Film Studio
PT Visi Kreasi Studio 74.498.760 - PT Visi Kreasi Studio
PT MDA ABS Kuningan 34.480.516 34.463.666 PT MDA ABS Kuningan
Sub total 21.889.854.668 18.346.098.525 Sub total
Cadangan penurunan nilai (14.752.259.787) (8.225.676.161) Allowance for impairment
Neto 7.137.594.881 10.120.422.364 Net
Persentase terhadap total aset 0,19% 0,26% Percentage of total assets
Utang pihak berelasi Due to related parties
PT MD Animasi Indonesia 2.114.011.275 - PT MD Animasi Indonesia
Direksi dan Komisaris 992.889.813 992.889.813 Direksi dan Komisaris
Direksi dan Komisaris 3.106.901.088 992.889.813 Direksi dan Komisaris
Persentase terhadap
total liabilitas 0,71% 0,08% Percentage of total liabilities
Manajemen Grup berkeyakinan bahwa jumlah The Group's management believes that the amount
penyisihan atas kerugian penurunan nilai piutang of the allowance for impairment losses on trade
usaha cukup untuk menutup kemungkinan receivables is adequate to cover possible losses on
kerugian dari tidak tertagihnya piutang. uncollectible accounts.
Utang pihak berelasi merupakan pinjaman yang Due to related parties consist of loan obtained with
diperoleh tanpa dikenakan bunga dan diberikan no interest bearing and collateral
tanpa jaminan.
71
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. SALDO, TRANSAKSI DAN SIFAT HUBUNGAN 32. BALANCE, TRANSACTION AND NATURE OF
PIHAK-PIHAK BERELASI (Lanjutan) RELATIONSHOP WITH RELATED PARTIES
(Continued)
Total remunerasi dan imbalan lainnya yang Total remuneration and other benefits given to the
diberikan kepada Dewan Komisaris dan Direksi Boards of Commissioner and Director (key
(manajemen kunci) untuk tahun yang berakhir pada management) for the years ended September 30,
tanggal 30 September 2025 dan 31 Desember 2024 2025 and December 31, 2024 are
adalah Rp10.442.925.006 dan Rp5.159.053.744. Rp10,442,925,006 and Rp5,159,053,744
respectively.
33. INFORMASI SEGMEN 33. SEGMENT INFORMATION
Informasi segmen di bawah ini dilaporkan berdasarkan The segment information below is reported based on
informasi yang digunakan oleh manajemen untuk information used by management to evaluate the
mengevaluasi kinerja setiap segmen usaha dan di performance of each business segment and in
dalam mengalokasikan sumber daya. Tidak terdapat allocating resources. There is no geographical segment
segmen geografis karena seluruh kegiatan bisnis Grup because all of the Group's business activities are in
berada di Indonesia. Seluruh transaksi antar segmen Indonesia. All transactions between segments have
telah dieliminasi. Informasi konsolidasian menurut been eliminated. Consolidated information according to
segmen usaha sebagai segmen primer adalah sebagai business segments as primary segments are as follows:
berikut:
30 September 2025 / September 30, 2025
Film/ Sewa/ Penyiaran/ Eliminasi/ Konsolidasi/
Film Rent Broadcasting Elimination Consolidation
Penjualan 321.987.733.168 19.552.232.634 64.879.615.990 - 406.419.581.792 Sales
Beban pokok penjualan (107.438.507.252) (11.552.187.154) (79.219.599.868) - (198.210.294.273) Cost of sales
Laba (rugi) kotor 214.549.225.917 8.000.045.480 (14.339.983.878) - 208.209.287.519 Gross profit (loss)
Beban usaha (142.554.617.523) (7.283.668.433) (94.978.192.107) - (244.816.478.063) Operating expense
Laba (rugi) usaha 71.994.608.393 716.377.047 (109.318.175.984) - (36.607.190.544) Operating profit (loss)
Penghasilan lain-lain 19.790.129.514 615.867.145 2.285.772.298 - 22.691.768.957 Other income
Beban lain-lain (85.085.120.265) (198.173.064) (7.994.139.619) - (93.277.432.948) Other expenses
Laba (rugi) sebelum manfaat (beban) Profit (loss) before income tax
pajak penghasilan (107.192.854.535) benefit (expense)
Manfaat (beban) pajak penghasilan 22.064.944.428 Income tax benefit (expense)
Laba bersih (85.127.910.107) Net income
Komprehensif lain 884.742.407 Other comprehensive
Total Penghasilan Komprehensif (84.243.167.701) Total Comprehensive Income
INFORMASI LAINNYA OTHER INFORMATION
Penyusutan aset tetap dan Depreciation of fixed assets
properti investasi (13.209.933.455) (8.722.082.879) (6.165.338.058) - (28.097.354.392) and investment properties
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS
KONSOLIDASIAN OF FINANCIAL POSITION
Aset segmen 2.611.301.039.502 311.474.715.155 931.626.884.880 - 3.854.402.639.537 Segment assets
Liabilitas segmen 98.566.135.998 1.719.655.571 339.183.713.348 - 439.469.504.917 Segment liabilities
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. INFORMASI SEGMEN (Lanjutan) 33. SEGMENT INFORMATION (Continued)
31 Desember 2024 / December 31, 2024
Film/ Sewa/ Penyiaran/ Eliminasi/ Konsolidasi/
Film Rent Broadcasting Elimination Consolidation
Penjualan 408.573.066.140 21.091.234.798 26.285.430.738 - 455.949.731.677 Sales
Beban pokok penjualan (143.331.155.002) (14.760.100.103) (23.053.844.715) - (181.145.099.820) Cost of sales
Laba (rugi) kotor 265.241.911.139 6.331.134.695 3.231.586.023 - 274.804.631.857 Gross profit (loss)
Beban usaha (141.871.880.016) (10.373.210.473) (54.726.970.326) - (206.972.060.814) Operating expense
Laba (rugi) usaha 123.370.031.123 (4.042.075.778) (51.495.384.303) - 67.832.571.042 Operating profit (loss)
Penghasilan lain-lain 22.167.492.475 10.373.477.326 (10.463.657.577) - 22.077.312.224 Other income
Beban lain-lain (35.125.454.596) (228.906.787) (1.428.808.480) - (36.783.169.864) Other expenses
Provisi atas sengketa pajak (2.525.135.939) (2.525.135.939) Provision for tax dispute
Laba (rugi) sebelum manfaat (beban) Profit (loss) before income tax
pajak penghasilan 50.601.577.464 benefit (expense)
Manfaat (beban) pajak penghasilan (28.515.256.317) Income tax benefit (expense)
Laba bersih 22.086.321.146 Net income
Komprehensif lain 823.381.251 Other comprehensive
Total Penghasilan Komprehensif 22.909.702.398 Total Comprehensive Income
INFORMASI LAINNYA OTHER INFORMATION
Penyusutan aset tetap dan Depreciation of fixed assets
properti investasi (7.864.163.695) (10.376.720.824) (5.417.958.250) - (23.658.842.769) and investment properties
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS
KONSOLIDASIAN OF FINANCIAL POSITION
Aset segmen 3.185.389.462.921 313.409.700.668 438.895.181.486 - 3.937.694.345.075 Segment assets
Liabilitas segmen 865.969.747.239 1.002.321.107 357.778.498.872 - 1.224.750.567.219 Segment liabilities
34. INSTRUMEN KEUANGAN 34. FINANCIAL INSTRUMENTS
Tabel berikut menyajikan jumlah tercatat dari instrumen The following table presents the carrying amounts of
keuangan yang dicatat pada laporan posisi keuangan financial instruments recorded in the consolidated
konsolidasian dan taksiran nilai wajar: statement of financial position and the estimated fair
value:
30 September / September,30
Nilai Tercatat/ Nilai Wajar/
Carrying Value Fair Value
Aset Keuangan Financial Assets
Kas di bank dan setara kas 318.967.437.341 318.967.437.341 Cash in bank and cash equivalents
Piutang usaha 42.073.394.422 42.073.394.422 Accounts receivable
Piutang lain-lain - lancar 476.892.140 476.892.140 Others receivable - current
Total Aset Keuangan 361.517.723.902 361.517.723.902 Total Financial Assets
Kewajiban Keuangan Financial Liabilities
Utang usaha 78.238.493.487 78.238.493.487 Accounts payable
Beban yang masih harus dibayar 9.737.003.061 9.737.003.061 Accrued expense
Utang lain-lain - lancar 27.417.930.996 27.417.930.996 Other payables - current
Utang bank jangka pendek 224.320.000.000 224.320.000.000 Short-term bank loan
Utang lain-lain - tidak lancar 992.889.813 992.889.813 Other payables - non current
Total Kewajiban Keuangan 340.706.317.357 340.706.317.357 Total Financial Liabilities
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INSTRUMEN KEUANGAN (Lanjutan) 33. FINANCIAL INSTRUMENTS (Continued)
31 Desember 2024 / December 31, 2024
Nilai Tercatat/ Nilai Wajar/
Carrying Value Fair Value
Aset Keuangan Financial Assets
Kas di bank dan setara kas 372.089.069.098 372.089.069.098 Cash in bank and cash equivalents
Piutang usaha 69.733.397.560 69.733.397.560 Accounts receivable
Piutang lain-lain - lancar 4.485.367.005 4.485.367.005 Others receivable - current
Total Aset Keuangan 446.307.833.663 446.307.833.663 Total Financial Assets
Kewajiban Keuangan Financial Liabilities
Utang usaha 77.326.008.867 77.326.008.867 Accounts payable
Beban yang masih harus dibayar 24.920.542.350 24.920.542.350 Accrued expense
Utang lain-lain - lancar 20.863.420.104 20.863.420.104 Other payables - current
Utang bank jangka pendek 224.320.000.000 224.320.000.000 Short-term bank loan
Utang bank jangka panjang 781.450.000.000 781.450.000.000 Long-term bank loan
Utang lain-lain - tidak lancar 992.889.813 992.889.813 Other payables - non current
Total Kewajiban Keuangan 1.129.872.861.134 1.129.872.861.134 Total Financial Liabilities
35. MANAJEMEN RISIKO KEUANGAN 35. FINANCIAL RISK MANAGEMENT
Risiko keuangan yang paling signifikan terhadap Grup The most significant financial risks to the Group are
dijelaskan di bawah ini. explained below.
a. Risiko Kredit a. Credit Risk
Risiko kredit adalah risiko dimana salah satu pihak Credit risk is the risk that one party to a financial
atas instrumen keuangan akan gagal memenuhi instrument will fail to discharge its obligation and will
kewajibannya dan menyebabkan pihak lain result in a financial loss to the other party. The
mengalami kerugian keuangan. Risiko kredit yang Group is exposed to credit risk from its operating
dihadapi Grup berasal dari kegiatan operasi activities (primarily for trade receivables from third
(terutama dari piutang usaha kepada pihak ketiga) parties) and from its financing activities, including
dan dari kegiatan pendanaan, termasuk rekening cash in banks and time deposits.
bank dan deposit berjangka.
Eksposur risiko kredit Grup terutama adalah dalam The Group’s exposure to credit risk arises primarily
mengelola piutang usaha. Grup melakukan from managing its trade receivables. The Group
pengawasan kolektibilitas piutang sehingga dapat monitors its receivables so that these are collected
diterima penagihannya secara tepat waktu dan juga in a timely manner and conducts reviews of
melakukan penelaahan atas masing-masing piutang individual customer accounts on a regular basis to
pelanggan secara berkala untuk menilai potensi assess the potential for collectability and establish
timbulnya kegagalan penagihan dan membentuk reserves based on the results of the review.
pencadangan berdasarkan hasil penelaahan
tersebut.
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 35. FINANCIAL RISK MANAGEMENT (Continued)
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Kas dan setara kas 318.967.437.341 372.089.069.098 Cash and cash equivalents
Piutang usaha 42.073.394.422 69.733.397.560 Account receivables
Piutang lain-lain 476.892.140 4.485.367.005 Other receivables
Total 361.517.723.902 446.307.833.663 Total
Tidak ada risiko kredit yang signifikan dalam Grup. There is no significant credit risk in the Group.
b. Risiko Likuiditas b. Liquidity Risk
Risiko likuiditas didefinisikan sebagai risiko saat The Group's liquidity needs have historically arisen
posisi arus kas Grup menunjukkan bahwa from the need to finance investments and capital
penerimaan jangka pendek tidak cukup menutupi expenditures related to business expansion
pengeluaran jangka pendek. programs. The group needs substantial working
capital to build new projects and to fund operations.
Kebutuhan likuiditas Grup secara historis timbul dari The Group’s liquidity requirements have historically
kebutuhan untuk membiayai investasi dan arisen from the need to finance investments and
pengeluaran barang modal terkait dengan program capital expenditures related to the expansion of the
perluasan usaha. Grup membutuhkan modal kerja business. The Group’s business requires substantial
yang substansial untuk membangun proyek-proyek capital to construct new projects and to fund
baru dan untuk mendanai operasional. operations.
Dalam mengelola risiko likuiditas, Grup memantau In managing liquidity risk, the Group monitors and
dan menjaga tingkat kas yang dianggap memadai maintains a level of cash deemed adequate to
untuk membiayai operasional Grup dan untuk finance the Group’s operations and to mitigate the
mengatasi dampak dari fluktuasi arus kas. Grup effects of fluctuations in cash flows. The Group also
juga secara rutin mengevaluasi proyeksi arus kas regularly evaluates the projected and actual cash
dan arus kas aktual, dan terus menelaah kondisi flows, and continuously assesses conditions in the
pasar keuangan untuk memelihara fleksibilitas financial markets to maintain flexibility in funding by
pendanaan dengan cara menjaga ketersediaan keeping committed credit facilities available.
komitmen fasilitas kredit.
Tabel berikut ini menunjukkan analisis jatuh tempo The following table shows the maturity analysis of
liabilitas keuangan Grup: the Group's financial liabilities:
30 September / September,30
Periode Jatuh Tempo / Maturity Period
Nilai Tercatat/ Sampai 1 tahun/ > 1 - 2 tahun/ > 2 - 3 tahun/ > 3 - 5 tahun/ Lebih dari 5 tahun/
Carrying Value Up to 1 year > 1 - 2 years > 2 - 3 years > 3 - 5 years More than 5 years
Liabilitas Keuangan Financial Liabilities
Utang usaha 78.238.493.487 78.238.493.487 - - - - Account payables
Beban yang masih harus
dibayar 9.737.003.061 9.737.003.061 - - - - Accrued expenses
Utang lain-lain - lancar 27.417.930.996 27.417.930.996 - - - - Other payables - current
Utang bank jangka pendek 224.320.000.000 224.320.000.000 Short-term bank loan
Utang lain-lain - tidak lancar 992.889.813 - 992.889.813 - - - Other payables - non current
Total Liabilitas Keuangan 340.706.317.357 339.713.427.544 992.889.813 - - - Total Financial Liabilities
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 35. FINANCIAL RISK MANAGEMENT (Continued)
Tidak ada risiko likuiditas yang signifikan dalam There is no significant liquidity risk in the Group.
Grup.
31 Desember 2024 / December 31, 2024
Periode Jatuh Tempo / Maturity Period
Nilai Tercatat/ Sampai 1 tahun/ > 1 - 2 tahun/ > 2 - 3 tahun/ > 3 - 5 tahun/ Lebih dari 5 tahun/
Carrying Value Up to 1 year > 1 - 2 years > 2 - 3 years > 3 - 5 years More than 5 years
Liabilitas Keuangan Financial Liabilities
Utang usaha 77.326.008.867 77.326.008.867 - - - - Account payables
Beban yang masih harus
dibayar 24.920.542.350 24.920.542.350 - - - - Accrued expenses
Utang lain-lain - lancar 20.863.420.104 20.863.420.104 - - - - Other payables - current
Utang bank jangka pendek 224.320.000.000 224.320.000.000 Short-term bank loan
Utang bank jangka panjang 781.450.000.000 79.800.000.000 99.500.000.000 181.500.000.000 401.500.000.000 Long-term bank loan
Utang lain-lain - tidak lancar 992.889.813 - 992.889.813 - - - Other payables - non current
Total Liabilitas Keuangan 1.129.872.861.134 427.229.971.321 100.492.889.813 181.500.000.000 401.500.000.000 - Total Financial Liabilities
36. PERISTIWA DAN PERJANJIAN PENTING 36. SIGNIFICANT EVENTS AND AGREEMENTS
1. Berdasarkan Berita Acara Rapat Umum Pemegang 1. Based on the Minutes of the Extraordinary General
Saham Luar Biasa (RUPSLB) tanggal 8 Oktober Meeting of Shareholders (EGMS) dated October 8,
2024 menyetujui rencana Perseroan untuk 2024, approved the Company's plan to carry out
melaksanakan Transaksi Material sebagaimana Material Transactions as regulated based on OJK
diatur berdasarkan Peraturan OJK 17/POJK.04/ Regulation 17/POJK.04/2020 concerning Material
2020 tentang transaksi Material dan Perubahan Transactions and Changes in Business Activities.
Kegiatan Usaha. Persetujuan Transaksi Material The Material Transaction Approval consists of:
tersebut terdiri dari:
a. Menyetujui rencana perseroan untuk a. Approved the company's plan to take over PT
mengambil alih PT Net Visi Media Tbk. Dengan Net Visi Media Tbk. With the takeover, the
pengambilalihan tersebut menyebabkan company will become the new controller of
perseroan menjadi pengendali baru NETV NETV because the company will own more
karena perseroan akan memiliki lebih dari 50% than 50% (fifty percent) of shares in NETV.
(lima puluh persen) saham di NETV.
b. Menyetujui rencana perseroan untuk b. Approved the company's plan to increase
menambah kegiatan usaha siaran televisi bagi television broadcasting business activities for
grup perseroan sebagai akibat dari the company's group as a result of the
pengambilalihan PT Net Visi Media Tbk oleh acquisition of PT Net Visi Media Tbk by the
Perseroan. Company.
c. Menyetujui rencana perseroan untuk c. Approved the company's plan to increase its
melakukan Peningkatan Modal Tanpa capital without granting pre-emptive rights
Memberikan Hak Memesan Efek Terlebih (PMTHMETD) of a maximum of 10% of the
Dahulu (PMTHMETD) sebanyak-banyaknya company's issued and paid-up capital, which is
10% dari modal ditempatkan dan disetor Rp951,121,700 shares with a nominal value of
perseroan, yaitu sebanyak Rp951.121.700 Rp100 per share.
lembar saham dengan nilai nominal Rp100,-
per saham.
76
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. PERISTIWA DAN PERJANJIAN PENTING (Lanjutan) 36. SIGNIFICANT EVENTS AND AGREEMENTS
(Continued)
2. Pada tanggal tanggal 11 Oktober 2024 PT MD 2. On October 11, 2024, PT MD Entertainment Tbk
Entertainment Tbk telah menandatangani perjanjian has signed a credit agreement with PT Bank Mandiri
kredit dengan PT Bank Mandiri (Persero) Tbk yang (Persero) Tbk which is contained in the Credit
tertuang dalam Akta Perjanjian Kredit Nomor 71, Agreement Deed Number 71, which was made in
yang dibuat di hadapan Christina Dwi Utami, S.H., the presence of Christina Dwi Utami, S.H., M.Hum.,
M.Hum., M.Kn., Notaris di Kota Administrasi Jakarta M.Kn., Notary in the West Jakarta Administrative
Barat. Nilai kredit sebesar Rp794.750.000.000,- City. The credit score is Rp794,750,000,000,- with a
jangka waktu kredit selama 61 bulan. credit term of 61 months. The signing of the credit
Penandatangan perjanjian kredit tersebut dalam agreement was in order to finance the acquisition of
rangka untuk pendanaan pengambilalihan NETV. NETV.
3. Pada tanggal 25 Oktober 2024 dan 8 November 3. On October 25, 2024 and November 8, 2024, the
2024 Perusahaan telah melaksanakan penambahan Company has implemented additional capital
modal melalui mekanisme Peningkatan Modal through the Capital Increase mechanism without
Tanpa Memberikan Hak Memesan Efek Terlebih Pre-emptive Rights (PMTHMETD) of 216,322,600
Dahulu (PMTHMETD) masing-masing sebanyak and 170,248,302 new shares with a nominal value
216.322.600 dan 170.248.302 lembar saham baru of Rp100 per share. The implementation price of the
dengan nilai niminal Rp100 per saham. Harga additional capital is Rp3,060 and Rp2,834 per share,
pelaksanaan penambahan modal masing-masing respectively.
sebesar Rp3.060 dan Rp2.834 per saham
4. Pada tanggal 20 Juli 2013, Grup, memiliki beberapa 4. On July 20, 2013, the Group, has several
perjanjian dengan PT Gentamulja Infra untuk agreements with PT Gentamulja Infra to rent floors
menyewa lantai 27-30 dan P3 di Gedung The East 27-30 and P3 in The East Building with a total area
dengan total luas 6.860 m2 yang berlaku, sampai of 6,860 m2 valid until August 31, 2022. The rental
dengan 31 Agustus 2022. Harga sewa area tersebut price of the area is USD 23-37/m2 per month valid
sebesar USD 23-37/m2 per bulan yang berlaku until August 31, 2022. This agreement can be
sampai dengan 31 Agustus 2022. Perjanjian ini. terminated by both parties.
dapat diakhiri oleh kedua belah pihak.
Pada tanggal 3 Januari 2019, perjanjian ini telah On January 3, 2019, this agreement have been
diamendemen mengenai perubahan harga sewa amended regarding the rental rate changes to
menjadi sebesar Rp150.000/m2 untuk periode 1 Rp150,000/sqm for the period October 1, 2019 to
Oktober 2019 sampai dengan 31 Agustus 2022. August 31, 2022.
Pada tanggal 18 Mei 2021, perjanjian ini telah On May 18, 2021, this agreement have been
diamendemen kembali mengenai perpanjangan amended again regarding the extension rental
periode sewa dari 1 September 2022 sampai period from September 1, 2022 to August 31, 2027.
dengan 31 Agustus 2027.
Pada tanggal 1 Januari 2024, perjanjian ini telah On January 1, 2024, this agreement have been
diamendemen kembali mengenai pengakhiran sewa amended again regarding the rental termination of
lantai 30 di gedung The East. 30th floor on the East building.
77
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PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. PERISTIWA DAN PERJANJIAN PENTING (Lanjutan) 36. SIGNIFICANT EVENTS AND AGREEMENTS
(Continued)
Pada tanggal 25 Oktober 2024 Grup On 25 October 2024, the Group entered into an
menandatangani perjanjian pengakhiran sewa lebih early lease termination agreement for the upper
awal atas lantai atas sewa lantai 27-29 dan P3 di floors of the 27-29th floor and P3 leases in The East
gedung The East. Perjanjian pengakhiran ini dengan building. This termination agreement is subject to
ketentuan sebagai berikut: the following terms:
• Biaya kompensasi atas pengakhiran sewa lebih • Compensation fee for early rental termination
awal sebesar Rp20.400.000.000. Ketentuan amounting to Rp20,400,000,000. The terms of
pembayaran yaitu sebesar Rp15.000.000.000 payment are amounting to Rp15,000,000,000
harus dibayarkan paling lambat pada 31 must be paid no later than December 31, 2024
Desember 2024 dan sebesar Rp5.400.000.000 and amounting to Rp5,400,000,000 must be paid
harus dibayarkan paling lambat pada 31 Januari no later than January 31, 2025;
2025;
• The security deposit paid by the Group in the
• Uang jaminan yang telah dibayarkan oleh Grup amount of Rp5,150,745,370 in relation to the
sebesar Rp5.150.745.370 terkait sewa menjadi lease is non-refundable in the event of early
tidak dapat dikembalikan jika terjadi pemutusan termination.
lebih awal.
5. Pada tanggal 31 Desember 2024 dan 2023, 5. The As at December 31, 2024 and 2023 non-
komitmen sewa operasi yang tidak dapat dibatalkan cancellable operating lease commitments within a
dalam jangka waktu tidak lebih dari 1 (satu) tahun period not later than 1 (one) year are as follows:
adalah sebagai berikut:
• Pada tanggal 23 Maret 2022, MMTV • On March 23, 2022, MMTV entered into an
menandatangani perjanjian dengan Lembaga agreement with Lembaga Penyiaran Publik
Penyiaran Publik Televisi Republik Indonesia atas Televisi Republik Indonesia for digital
sewa saluran siaran digital. Nilai perjanjian ini broadcasting channel rent. The agreement value
sebesar Rp850.080.000 untuk satu tahun berlaku is Rp850,080,000 valid for one year effective on
sejak 1 April 2022 sampai dengan 31 Maret 2023. April 1, 2022 until March 31, 2023.
• Pada tanggal 4 Juli 2023, MMTV • On July 4, 2023, MMTV entered into an
menandatangani perjanjian dengan PT Televisi agreement with PT Televisi Transformasi
Transformasi Indonesia atas sewa saluran siaran Indonesia for digital broadcasting channel rent.
digital. Nilai perjanjian ini sebesar Rp474.299.496 The agreement value is Rp474,299,496 valid for
untuk enam bulan berlaku sejak 1 Juli 2023 six month effective on July 1, 2023 until
sampai dengan 31 Desember 2023. December 31, 2023.
78
Page 83
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. PERISTIWA DAN PERJANJIAN PENTING (Lanjutan) 36. SIGNIFICANT EVENTS AND AGREEMENTS
(Continued)
• Pada tanggal 4 Juli 2023, MMTV • On July 4, 2023, MMTV entered into an
menandatangani perjanjian dengan PT Televisi agreement with PT Televisi Transformasi
Transformasi Indonesia atas sewa saluran siaran Indonesia for digital broadcasting channel rent.
digital. Nilai perjanjian ini sebesar Rp474.299.496 The agreement value is Rp474,299,496 valid for
untuk enam bulan berlaku sejak 1 Juli 2023 six month effective on July 1, 2023 until
sampai dengan 31 Desember 2023. December 31, 2023.
Perjanjian ini diubah pada tanggal 6 Juni 2024 This agreement was amended on June 28, 2024
dengan nilai perjanjian sebesar Rp948.598.992 dan with contract value amounting to Rp948,598,992
berlaku sejak 1 Juli 2024 sampai dengan 31 and valid from July 1, 2024 until December 31,2024.
Desember 2024.
6. Pada tanggal 1 Januari 2024, MMTV 6. On January 1, 2024, MMTV entered into an
menandatangani perjanjian dengan PT Armananta agreement with PT Armananta Eka Putra for
Eka Putra atas jasa konsultasi advertising. Nilai advertising consulting services. The agreement
perjanjian ini sebesar Rp25.000.000.000 untuk satu value is Rp25,000,000,000 valid for one year
tahun berlaku sejak 1 Januari 2024 sampai dengan effective on January 1, 2024 until December 31,
31 Desember 2024. 2024.
7. Pada tanggal 28 November 2024, MDTV 7. On November 28, 2024, MDTV entered into an
menandatangani perjanjian dengan Perusahaan agreement with the Company to rent the 2nd floor of
untuk menyewa lantai 2 di Gedung MD Place Tower MD Place Tower 1 Building with a total area of 944
1 dengan total luas 944 m2 yang berlaku sejak 11 sqm which is valid since November 11, 2024 until
November 2024 sampai dengan 10 November 2027. November 10, 2027. The rental rate is
Harga sewa area tersebut sebesar Rp280.000/m2 Rp280,000/sqm per month.
per bulan.
8. Pada tanggal 28 November 2024, MMTV 8. On November 28, 2024, MMTV entered into an
menandatangani perjanjian dengan FILM untuk agreement with FILM to rent several floors office
menyewa beberapa lantai ruangan kantor di Gedung space of MD Place Tower 1 Building with a total
MD Place Tower 1 dengan total luas 1.623 m2 untuk area of 1.623 sqm to rent several floors of office
menyewa beberapa lantai ruangan kantor yang space which is valid since November 11, 2024 until
berlaku sejak 11 November 2024 sampai dengan 10 November 10, 2027. The rental rate is
November 2027. Harga sewa area tersebut sebesar Rp280,000/sqm per month.
Rp280.000/m2 per bulan.
9. Berdasarkan Akta Berita Acara Rapat Umum 9. Based on the Deed of Minutes of the Extraordinary
Pemegang Saham Luar Biasa (RUPSLB) Nomor 2 General Meeting of Shareholders (EGMS) Number 2
tanggal 2 Desember 2024, FILM mendapatkan dated December 2, 2024, FILM received approval to
persetujuan untuk melaksanakan Penambahan carry out Capital Increase by Providing Pre-emptive
Modal dengan Memberikan Hak Memesan Efek Rights (PMHMETD) with a maximum of 989,778,796
Terlebih Dahulu (PMHMETD) dengan jumlah shares with a nominal value of IDR 100 per share.
sebanyak-banyaknya 989.778.796 lembar saham
dengan nilai nominal Rp100,- per lembar saham.
79
Page 84
PT MD ENTERTAINMENT Tbk DAN ENTITAS ANAK PT MD ENTERTAINMENT Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
tanggal 30 September 2025 dan 31 Desember 2024 as of September 30, 2025 and December 31, 2024
serta untuk periode sembilan bulan yang berakhir pada and for the nine-month periods ended
tanggal-tanggal 30 September 2025 dan 2024 on September 30, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
36. PERISTIWA DAN PERJANJIAN PENTING (Lanjutan) 36. SIGNIFICANT EVENTS AND AGREEMENTS
(Continued)
Perusahaan telah melaksanakan Penambahan The Company has carried out a Capital Increase by
Modal dengan Memberikan Hak Memesan Efek Granting Pre-emptive Rights (PMHMETD). The
Terlebih Dahulu (PMHMETD). Perseroan Company offers 989,778,796 (nine hundred and
menawarkan sebanyak 989.778.796 (sembilan ratus eighty-nine million seven hundred and seventy-eight
delapan puluh sembilan juta tujuh ratus tujuh puluh thousand seven hundred ninety-six) ordinary shares
delapan ribu tujuh ratus sembilan puluh enam) ("New Shares") with a nominal value of Rp100,-
saham biasa (“Saham Baru”) dengan nilai nominal (one hundred Rupiah) per share or equivalent to as
Rp100,- (seratus Rupiah) per saham atau setara much as 10% (nine point zero nine percent) of the
dengan sebanyak 10% (sembilan koma nol issued and fully paid-up capital after PMHMETD I
sembilan persen) dari modal ditempatkan dan with an Exercise Price of Rp800,- (eight hundred
disetor penuh setelah PMHMETD I dengan Harga Rupiah) per share so that the total funds to be
Pelaksanaan Rp800,- (delapan ratus Rupiah) setiap received by the Company from PMHMETD I is
saham sehingga jumlah dana yang akan diterima Rp791,823,036,800 (seven hundred and ninety-one
oleh Perseroan dari PMHMETD I ini adalah billion eight hundred and twenty-three million thirty-
sebanyak Rp791.823.036.800,- (tujuh ratus six thousand eight hundred Rupiah All PMHMETD
sembilan puluh satu miliar delapan ratus dua puluh implementation transactions have been completed
tiga juta tiga puluh enam ribu delapan ratus Rupiah). on July 25, 2025.
Seluruh transaksi pelaksanaan PMHMETD telah
diselesaikan pada tanggal 25 Juli 2025.
37. PENERBITAN KEMBALI LAPORAN KEUANGAN 37. REISSUE OF CONSOLIDATED FINANCIAL
KONSOLIDASI STATEMENTS
Perseroan sebelumnya telah menerbitkan laporan The Company has previously issued consolidated
keuangan konsolidasian untuk tanggal 30 financial statements for September 30, 2025 and
September 2025 dan 31 Desember 2024, serta December 31, 2024, as well as for the nine-month
untuk periode sembilan bulan yang berakhir pada period ending on September 30, 2025 and 2024.
tanggal-tanggal 30 September 2025 dan 2024. The Company decided to reissue the consolidated
Perseroan memutuskan menerbitkan kembali financial statements to adjust the presentation of the
laporan keuangan konsolidasian untuk disclosure in Note no. 28 to Film revenue for the
menyesuaikan penyajian pengungkapan pada nine-month period ended September 30, 2024 as
Catatan no. 28 atas Pendapatan film untuk periode follows:
sembilan bulan yang berakhir pada tanggal 30
September 2024 sebagai berikut :
30 September / September, 30
2024 2024
Sebelum Setelah
Penerbitan Kembali/ Penerbitan Kembali/
Before Reissue After Reissue
Pendapatan film Film revenue
Digital 259.914.957.634 60.770.908.339 Digital
Layar Lebar 60.770.908.339 259.914.957.634 Cinema
Statiun televisi 858.823.531 858.823.531 Television station
Lain-lain 5.979.803.405 5.979.803.405 Others
Jumlah pendapatan film 327.524.492.909 327.524.492.909 Total film revenue
80
Names mentioned 283 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT MD Media
p.10 ×2
unresolved
person
Frans Elsius Muliawan
p.10
unresolved
org
Menteri Kehakiman
p.10
unresolved
org
Minister of Justice
p.10
unresolved
org
PT MD
p.10 ×5
unresolved
person
Tahir Kamili
p.10 ×2
unresolved
org
Menteri
p.10 ×2
unresolved
org
Minister of Law and Human Rights
p.10 ×3
unresolved
person
Leolin SH.
p.10
unresolved
person
Jayayanti
p.10
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.10 ×2
unresolved
org
MD Pictures Tbk
p.10 ×8
unresolved
org
Entertainment Tbk
p.10 ×2
unresolved
person
Akbarsyah
p.10 ×2
unresolved
org
Minister of Hak Asasi Manusia Republik Indonesia No. AHU-
p.10
unresolved
person
Leolin Jayayanti
p.11 ×2
unresolved
org
Net Visi Media Tbk
p.11 ×4
unresolved
org
Media Tbk
p.11
unresolved
org
PT MD Global Investment
p.11 ×5
unresolved
org
Entertaiment Tbk.
p.12
unresolved
org
PT Jakarta Film Studio
p.13 ×7
unresolved
org
PT Paw Pic Studio Indonesia
p.13 ×4
unresolved
org
PT Takedua Jakarta Film Studio
p.13 ×3
unresolved
org
Media Technologies Tbk
p.13 ×6
unresolved
org
PT MD Produksi Indonesia
p.13 ×5
unresolved
org
PT White Tiger Studios
p.13 ×5
unresolved
org
PT MDTV Media Berita
p.13
unresolved
org
PT MDTV Media Digital
p.13
unresolved
org
PT Kreatif Inti Korpora
p.13
unresolved
org
PT Mitra Media Makassar
p.13
unresolved
org
PT Mitra Media Pekanbaru
p.13
unresolved
org
PT Mitra Media Aceh
p.13
unresolved
org
PT Mitra Media Ambon
p.13
unresolved
org
PT Mitra Media Kalimantan Selatan
p.13
unresolved
org
PT Mitra Media Bengkulu
p.13
unresolved
org
PT Rentalindo Utama Perkasa
p.13
unresolved
org
PT Mitra Media Jambi
p.13
unresolved
org
PT Mitra Media Kendari
p.13
unresolved
org
PT Bhakti Panca Buana
p.13
unresolved
org
PT Mitra Media Lampung
p.13
unresolved
org
PT Mitra Media Manado
p.14
unresolved
org
PT Mitra Media Mataram
p.14
unresolved
org
PT Mitra Media Bangka
p.14
unresolved
org
PT Mitra Media Donggala
p.14
unresolved
org
PT Mitra Media Pontianak
p.14
unresolved
org
PT Mitra Media Purwokerto
p.14
unresolved
org
PT Mitra Media Samarinda
p.14
unresolved
org
PT Mitra Media Semarang
p.14
unresolved
org
PT Mitra Media Sriwijaya
p.14
unresolved
org
PT Mitra Media Tegal
p.14
unresolved
org
PT Mitra Media Ternate
p.14
unresolved
org
PT Mitra Media Yogyakarta
p.14
unresolved
org
PT Mitra Media Palembang
p.14
unresolved
org
PT Mitra Media Padang
p.14
unresolved
org
PT Mitra Media Cirebon
p.14
unresolved
org
PT Mitra Media Semenanjung Batam
p.14
unresolved
org
PT Mitra Media Banjarmasin
p.14
unresolved
org
PT Mitra Media Manokwari
p.14
unresolved
org
PT Mitra Media Timika
p.14
unresolved
org
PT Mitra Media Sentani
p.14
unresolved
org
PT Sarana Media Manado
p.14
unresolved
org
PT Mitra Media Palangkaraya
p.14
unresolved
org
PT Mitra Media Bandung
p.14
unresolved
org
PT Mitra Media Garut
p.14
unresolved
org
PT Mitra Media Jember
p.14
unresolved
org
PT Mitra Media Kediri
p.14
unresolved
org
PT Sarana Media Madiun
p.14
unresolved
org
PT Mitra Media Malang
p.14
unresolved
org
PT Mitra Media Medan
p.14
unresolved
org
PT Mitra Media Surabaya
p.14
unresolved
org
PT Mitra Media Bali
p.14
unresolved
org
PT Bahana Commercial
p.15 ×3
unresolved
org
PT Cakrawala Adyswara Media
p.15 ×3
unresolved
org
PT Anugrah Media Televisi
p.15 ×3
unresolved
org
PT Riau Channel Televisi
p.15
unresolved
org
PT Semenanjung Televisi Batam
p.15 ×3
unresolved
org
PT Tiara Lestari Televisi
p.15 ×3
unresolved
org
PT Favorit Mitra Media Televisi
p.15 ×3
unresolved
org
PT Sentani Televisi
p.15 ×3
unresolved
org
PT Televisi Top Mimika Damai Abadi
p.15 ×3
unresolved
org
PT Borneo Global Media
p.15 ×3
unresolved
org
PT Televisi Anak Garut
p.15 ×3
unresolved
org
PT Televisi Anak Surabaya
p.15 ×3
unresolved
org
PT Televisi Anak Bandung
p.15 ×3
unresolved
org
PT Televisi Anak Medan
p.15 ×3
unresolved
org
PT Alam Bali Semesta Televisi
p.15 ×3
unresolved
org
PT Televisi Anak Kota Malang
p.15 ×3
unresolved
org
PT Televisi Anak Kediri
p.15 ×3
unresolved
org
PT Televisi Anak Jember
p.15 ×3
unresolved
org
PT Televisi Anak Madiun
p.15 ×3
unresolved
org
PT Sarana Media Aceh
p.15
unresolved
org
PT Mitra Televisi Ambon
p.15
unresolved
org
PT Mitra Televisi Kota Bengkulu
p.15
unresolved
org
PT Industri Televisi Semarang
p.15
unresolved
org
PT Industri Televisi Lampung
p.15
unresolved
org
PT Mitra Televisi Kota Jambi
p.15
unresolved
org
PT Mitra Televisi Kendari
p.15
unresolved
org
PT Mitra Televisi Mataram
p.15
unresolved
org
PT Mitra Televisi Manado
p.15
unresolved
org
PT Mitra Televisi Palu
p.15
unresolved
org
PT Mitra Televisi Pangkal Pinang
p.15
unresolved
org
PT Mitra Televisi Pontianak
p.15
unresolved
org
PT Media Televisi Purwokerto
p.15
unresolved
org
PT Mitra Televisi Samarinda
p.16
unresolved
org
PT Mitra Televisi Sriwijaya
p.16
unresolved
org
PT Media Televisi Tegal
p.16
unresolved
org
PT Mitra Televisi Ternate
p.16
unresolved
org
PT Mitra Televisi Yogyakarta
p.16
unresolved
org
PT MDTV Media Gorontalo
p.16
unresolved
org
PT MDTV Media Kupang
p.16
unresolved
org
PT Mitra Televisi Banjarmasin
p.16
unresolved
org
PT Studio
p.16 ×3
unresolved
org
PT Studio Tujuh
p.16 ×2
unresolved
person
Dhamoo Dhamoo Jethmal Punjabi
p.16
unresolved
person
Sunita Dhamoo Punjabi
p.16 ×2
unresolved
org
PT Multi Solusi Studio
p.16 ×2
unresolved
org
PT Wahana Inti
p.16
unresolved
org
PT Wahana Inti Persada
p.16
unresolved
org
PT MD Studios
p.16 ×2
unresolved
org
PT Raya Optima
p.16
unresolved
org
PT Raya Optima Persada
p.16
unresolved
org
PT Wisma Graha
p.16
unresolved
org
PT Wisma Graha Persada Persada Cemerlang
p.16
unresolved
org
Minister of Law and Legislation
p.16
unresolved
org
PT Paw Pic Studio
p.17
unresolved
org
PT Barakuda Film Galeri
p.17
unresolved
org
PT Barakuda Film Galeri Indonesia
p.17
unresolved
org
PT Barakuda Film
p.17
unresolved
org
PT Barakuda Film Galeri Galeri Indonesia
p.17
unresolved
org
PT Demi Gisela Citra
p.17
unresolved
org
PT Demi Gisela Citra Sinema
p.17
unresolved
person
Notary Tri Firdaus Akbarsyah
p.18 ×4
unresolved
org
PT Takedua
p.18
unresolved
org
PT Tadua Jakarta Film Jakarta Film Studio.
p.18
unresolved
org
PT MDTV Media
p.18
unresolved
org
Visi Media Tbk.
p.18
unresolved
org
MD Entertaintment Tbk
p.19 ×2
unresolved
org
PT White Tiger
p.19
unresolved
org
PT MD Ritel Utama
p.19
unresolved
org
PT MDA MDA Kuliner Indonesia
p.19
unresolved
org
PT Platinumz Digital
p.19
unresolved
org
PT Platinumz Digital Media
p.19
unresolved
org
Financial Services Authority
p.20
unresolved
org
Bank Indonesia
p.29 ×2
unresolved
org
India Indonesia Tbk
p.44 ×8
unresolved
org
PT Bank SBI Indonesia
p.44
unresolved
org
PT Bank SBI Indonesia Lain-lain
p.44
unresolved
org
Bank Deposito Berjangka
p.44
unresolved
org
PT Wira Pamungkas Pariwara
p.45 ×4
unresolved
org
PT Atom Media Indonesia
p.45 ×2
unresolved
org
PT Rajawali Citra Televisi Indonesia
p.45 ×2
unresolved
org
PT Lestari Mitra Sembada
p.45
unresolved
org
PT Lestari Mitra Sembada PlatformGSK
p.45
unresolved
org
PT Ilab Komunikasi Indonesia
p.45 ×2
unresolved
org
PT Suara Multimedia Pertama
p.45 ×2
unresolved
org
PT Jagonya Musik Dan Sport
p.45
unresolved
org
PT Jagonya Musik Dan Sport Indonesia
p.45
unresolved
org
PT Ciptatama Unikreasi Mandiri
p.45 ×2
unresolved
org
PT Duta Visual Nusantara Tivi Tujuh
p.45 ×2
unresolved
org
PT Netlink World Indonesia
p.45 ×2
unresolved
org
PT Sappe Indonesia
p.45 ×2
unresolved
org
PT Vidio Dot Com
p.45 ×2
unresolved
org
PT Inter Pariwara Global
p.45 ×2
unresolved
org
PT Cinemaxx Global Pasifik
p.45
unresolved
org
PT Cinemaxx Global Pasifik Spark Communications
p.45
unresolved
org
PT Mediate Indonesia
p.45 ×2
unresolved
org
PT Global Media Visual
p.45
unresolved
org
PT Global Media Visual Netflix Worldwide Entertainment
p.45
unresolved
org
PT Mox Digital Indonesia
p.46 ×6
unresolved
org
PT MDA JPN Kuningan
p.46 ×6
unresolved
org
PT MDA Ironplate Kuningan
p.46 ×6
unresolved
org
PT Animale Kuliner Indonesia
p.46 ×6
unresolved
org
PT MD Animasi Indonesia
p.46 ×7
unresolved
org
PT Fourmix Jakarta Film Studio
p.46 ×4
unresolved
org
PT Visi Kreasi Studio
p.46 ×4
unresolved
org
PT MDA ABS Kuningan
p.46 ×4
unresolved
org
PT MDA ABS Kuningan Sub
p.46 ×2
unresolved
org
Mahkamah Agung Republik Indonesia
p.51
unresolved
org
Bank BRI
p.53
unresolved
org
Bank Current Account Rekening Escrow Bank Mandiri
p.53
unresolved
org
Bank Mandiri Escrow Account Deposito Bank Mandiri
p.53
unresolved
org
Bank Deposits Total
p.53
unresolved
org
PT Parama Nusa Persada
p.54
unresolved
org
PT Parama Nusa Persada CV Nexindo Integratama
p.54
unresolved
org
PT Infotech Solutions
p.54
unresolved
org
PT Infotech Solutions Lain-lain
p.54
unresolved
org
PT Malaca Trust Wuwungan
p.55
unresolved
org
PT Asuransi FPG
p.55
unresolved
org
PT Asuransi Etiqa Internasional
p.55
unresolved
org
PT Asuransi FPG Indonesia
p.55
unresolved
org
PT Asuransi Etiqa
p.55
unresolved
org
PT White Tiger Studios Subtotal
p.58
unresolved
org
PT Dentsu Inter Admark Media
p.60
unresolved
org
PT Dentsu Inter Admark Media Group Indonesia
p.60
unresolved
org
PT Dentsu Isopost Indonesia
p.60
unresolved
org
PT Dentsu Isopost Indonesia ESPN Inc.
p.60
unresolved
org
ESPN Inc.
p.60
unresolved
org
PT Indika Siar Sarana
p.60 ×2
unresolved
org
PT Dwi Sapta Pratama
p.60 ×2
unresolved
org
PT Media Televisi Indonesia
p.60
unresolved
org
PT Media Televisi Indonesia Madarina Rie Amalia
p.60
unresolved
org
PT Lativi Mediakarya
p.60 ×2
unresolved
org
PT Cipta Pratama Kreasi
p.60 ×2
unresolved
org
PT Nielsen Audience Measurement
p.60
unresolved
org
PT Nielsen Audience Measurement Andre Adhitama Hidayat
p.60
unresolved
org
PT Cakrawala Andalas Televisi
p.60
unresolved
org
PT Cakrawala Andalas Televisi Julius Yunarto Cipto Nugroho
p.60
unresolved
org
Valuklik Evercore Asia Limited
p.60
unresolved
org
Evercore Asia Limited
p.60
unresolved
org
Telekomunikasi Indonesia Tbk
p.60 ×4
unresolved
org
PT Target Kelola Securindo
p.60 ×2
unresolved
org
PT Subur Karya Sentosa
p.60 ×2
unresolved
org
PT WhiteSky Aviation
p.60
unresolved
org
PT WhiteSky Aviation Associated Press Television News
p.60
unresolved
org
PT Lativi Mediakarya Semarang
p.60
unresolved
org
PT Lativi Mediakarya Semarang Viacom International
p.60
unresolved
org
PT Citra Info Mediatec
p.60
unresolved
org
PT Citra Info Mediatec Mas Priyottama Pradipta
p.60
unresolved
org
PT Sukses Sejahtera Nexera
p.60 ×2
unresolved
org
PT Lativi Mediakarya Manado
p.60 ×2
unresolved
org
PT Alfatech Mediatama
p.60 ×2
unresolved
org
PT Perada Swara Productions
p.61
unresolved
org
PT Perada Swara Productions Paramount Pictures International
p.61
unresolved
org
Paramount Pictures International Limited
p.61
unresolved
org
PT Radio Attahiriyah
p.61 ×2
unresolved
org
PT Shandiego Creative Media
p.61 ×2
unresolved
org
PT Wardhana Dkonektor Indonesia
p.61 ×2
unresolved
org
PT Vuclip Digital Indonesia
p.61 ×2
unresolved
org
PT Duta Perkasa Investindo
p.61 ×2
unresolved
org
PT Ruang Artis Manajemen
p.61 ×2
unresolved
org
PT Rumah Merah Kreatif
p.61 ×2
unresolved
org
PT MD Animasi Indonesia Total
p.61
unresolved
person
Chistina Dwi Utami
· Notaris
p.64
unresolved
person
Mkn. Notary Utami
p.64
unresolved
org
PT Buana
p.65 ×2
unresolved
org
PT Westcon Group
p.65 ×2
unresolved
org
PT Gila Makan Enak
p.65 ×2
unresolved
org
PT Westcon Solutions
p.65 ×2
unresolved
org
PT Dentina Sanata Indonesia
p.65 ×2
unresolved
org
PT Indomarco Prismatama
p.65 ×2
unresolved
org
PT MD Animasi Indonesia Yayasan Inisiatif Dagang Hijau
p.65
unresolved
org
PT Film Halal Indonesia
p.65 ×2
unresolved
org
PT Televisi Televisi Anak Kota Malang
p.66
unresolved
org
PT Buana Prima Investindo
p.66 ×2
unresolved
org
PT MD Global Investment Manoj Dhamoo Punjabi
p.68 ×2
unresolved
—
Morgan Stanley and Co Intl
p.68 ×6
unresolved
—
Masyarakat (di bawah 5,00%)
p.68 ×2
unresolved
org
PT MD Animasi Indonesia Direksi
p.75
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FinancialStatement-2025-III-FILM.xlsx
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inlineXBRL.zip
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instance.zip
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SPD FILM Q3 2025.pdf
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