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2026 - Financial Statement SDPC Consol Q2 Final.pdf
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Page 1
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARY
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM/
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR
30 JUNI 2026 DAN 2025 (TIDAK DIAUDIT)/
FOR THE YEAR ENDED
30 JUNE 2026 AND 2025 (UNAUDITED)
Page 2
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
TANGGAL 30 JUNI 2026 DAN 31 DESEMBER 2025 AS OF 30 JUNE 2026 AND 31 DECEMBER 2025
DAFTAR ISI CONTENTS
Pernyataan Direksi Directors’ Statement
Laporan Auditor Independen Ekshibit/ Independent Auditors’ Report
Exhibit
Laporan Posisi Keuangan Konsolidasian A Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Consolidated Statement of Profit or Loss
Lain Konsolidasian B And Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian C Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian D Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian E Notes to the Consolidated Financial Statements
Lampiran/
Appendix
Laporan Keuangan Tersendiri 1-5 The Separate Financial Statements
Page 3
Page 4
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit A Exhibit A
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION
30 JUNE 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 JunI/ 31 Desember/
Catatan/ June December
Notes 2026 2025
ASET ASSETS
Aset Lancar Current Assets
Kas dan bank 4 33.780.457.569 62.842.729.716 Cash and banks
Piutang usaha 5 945.055.540.189 812.001.501.268 Trade receivables
Piutang lain-lain Other receivables
Pihak ketiga 17.849.661.538 16.459.921.609 Third parties
Pihak berelasi 27 5.056.918.289 5.280.793.152 Related party
Persediaan 6 614.454.607.585 609.092.307.483 Inventories
Pajak dibayar di muka 13a 244.457.222.244 206.049.665.570 Prepaid taxes
Biaya dibayar di muka 2.454.054.601 4.085.372.130 Prepaid expenses
Uang muka 5.643.345.489 3.129.340.923 Advance payment
Jumlah Aset Lancar 1.868.751.807.504 1.718.941.631.851 Total Current Assets
Aset Tidak Lancar Non-Current Assets
Piutang lain–lain 27 9.000.000.000 11.100.000.000 Other receivables
Penyertaan dalam bentuk saham 7 18.586.000.000 18.586.000.000 Investment in shares of stock
Aset tetap 8 107.511.898.464 109.084.754.345 Property and equipment
Aset takberwujud 9 6.272.789.021 6.995.340.719 Intangible assets
Aset hak-guna 10 25.361.649.748 29.443.646.297 Right–of–use assets
Taksiran tagihan restitusi pajak Estimated claims for
penghasilan 13b 34.326.073.242 34.326.073.242 tax refund
Aset pajak tangguhan 13e 26.656.405.648 27.353.988.319 Deferred tax assets
Aset tidak lancar lainnya 4.742.077.963 4.888.420.362 Other non-current assets
Jumlah Aset Tidak Lancar 232.456.894.086 241.778.223.284 Total Non-Current Assets
JUMLAH ASET 2.101.208.701.590 1.960.719.855.135 TOTAL ASSETS
Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to the Consolidated Financial Statements
Ekshibit E terlampir yang merupakan bagian yang tidak terpisahkan on Exhibit E which are an integral part of
dari Laporan Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole
Page 5
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit A/2 Exhibit A/2
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 JunI/ 31 Desember/
Catatan/ June December
Notes 2026 2025
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Liabilitas Jangka Pendek Current Liabilities
Utang bank 11 890.847.432.254 749.562.430.208 Bank loans
Utang usaha Trade payables
Pihak ketiga 12 656.034.461.810 688.589.046.187 Third parties
Pihak berelasi 12,27 3.503.491.775 5.860.014.025 Related party
Utang lain-lain Other payables
Pihak ketiga 12.616.640.382 4.150.814.297 Third parties
Pihak berelasi 27 86.550.863.345 76.098.618.599 Related party
Utang pajak 13c 8.537.057.498 240.460.045 Tax payables
Beban akrual 14 16.267.994.889 19.083.982.341 Accrued expenses
Liabilitas imbalan kerja jangka pendek 15 2.549.930.516 5.402.258.913 Short-term employee benefit liability
Bagian liabilitas jangka panjang yang Long-term liabilities due
akan jatuh tempo dalam satu tahun: within one year:
Utang bank 11 7.199.926.240 6.424.407.576 Bank loan
Hire purchase 199.629.410 458.700.899 Hire purchase
Jumlah Liabilitas Jangka Pendek 1.684.307.428.119 1.555.870.733.090 Total Current Liabilities
Liabilitas Jangka Panjang Non-Current Liabilities
Liabilitas jangka panjang
setelah dikurangi bagian yang jatuh Long-term liabilities net
tempo dalam waktu satu tahun: of current maturities:
Utang bank 11 49.696.076.410 53.296.039.526 Bank loans
Liabilitas imbalan kerja jangka panjang 16 36.035.596.403 36.089.872.387 Long-term employee benefit liability
Hire purchase 27.255.999 59.963.200 Hire purchase
Jumlah Liabilitas Jangka Panjang 85.758.928.812 89.445.875.113 Total Non-Current Liabilities
JUMLAH LIABILITAS 1.770.066.356.931 1.645.316.608.203 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas yang diatribusikan Equity attributable
kepada pemilik entitas induk to the owners of the parent
Modal saham – nilai nominal Share capital – of par value
Rp 100 per saham Rp 100 per share
Modal dasar – Authorized capital –
2.184.000.000 saham 2,184,000,000 shares
Modal Ditempatkan dan disetor Issued and fully-paid-up capital -
penuh – 1.274.000.000 saham 17 127.400.000.000 127.400.000.000 1,274,000,000 shares
Tambahan modal disetor 18 2.309.683.922 2.309.683.922 Additional paid-in capital
Surplus revaluasi 32 4.202.572.171 4.202.572.171 Revaluation surplus
Perubahan nilai wajar investasi 32 ( 27.622.920.000 ) ( 27.622.920.000 ) Change fair value in investment
Saldo laba Retained earnings
Telah ditentukan penggunaannya 18.154.500.000 14.332.500.000 Appropriated
Belum ditentukan penggunaannya 206.720.928.723 194.802.645.122 Unappropriated
Ekuitas yang diatribusikan kepada Equity attributable to the
pemilik entitas induk 331.164.764.816 315.424.481.215 owners of the parent
Kepentingan non–pengendali ( 22.420.157 ) ( 21.234.283 ) Non–controlling interest
JUMLAH EKUITAS 331.142.344.659 315.403.246.932 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 2.101.208.701.590 1.960.719.855.135 TOTAL LIABILITIES AND EQUITY
Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to the Consolidated Financial Statements
Ekshibit E terlampir yang merupakan bagian yang tidak terpisahkan on Exhibit E which are an integral part of
dari Laporan Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole
Page 6
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit B Exhibit B
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
30 JUNI 2026 DAN 2025 30 JUNE 2026 AND 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni/ 30 Juni/
Catatan/ June June
Notes 2026 2025
PENDAPATAN 20 2.131.201.413.746 1.942.682.775.984 REVENUES
BEBAN POKOK PENDAPATAN 21 ( 1.948.144.037.641 ) ( 1.771.289.709.804 ) COST OF REVENUES
LABA KOTOR 183.057.376.105 171.393.066.180 GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Beban penjualan 22 ( 33.938.934.059 ) ( 31.897.934.830 ) Selling expenses
Beban umum dan administrasi 23 ( 87.196.643.170 ) ( 83.713.787.723 ) General and administrative expenses
Pendapatan operasi lain 4.275.213.088 3.577.669.939 Other operating income
Beban operasi lain ( 5.738.727.774 ) ( 4.149.128.906 ) Other operating expenses
Jumlah Beban Usaha ( 122.599.091.915 ) ( 116.183.181.520 ) Total Operating Expenses
LABA USAHA 60.458.284.190 55.209.884.660 OPERATING PROFIT
Pendapatan keuangan 96.796.115 203.296.006 Finance income
Beban keuangan 24 ( 32.445.494.446 ) ( 34.859.128.975 ) Finance expenses
Beban Keuangan - Bersih ( 32.348.698.331 ) ( 34.655.832.969 ) Finance Expenses – Net
LABA SEBELUM PAJAK PROFIT BEFORE INCOME
PENGHASILAN 28.109.585.859 20.554.051.691 TAX
PAJAK PENGHASILAN INCOME TAX
Kini 13d ( 7.850.905.461 ) ( 6.263.786.320 ) Current
Tangguhan 13d,e ( 697.582.671 ) 2.453.506.319 Deferred
Beban Pajak Penghasilan ( 8.548.488.132 ) ( (3.810.280.001 ) Income Tax Expenses
LABA TAHUN BERJALAN 19.561.097.727 16.743.771.690 PROFIT FOR THE YEAR
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN 19.561.097.727 16.743.771.690 FOR THE YEAR
LABA TAHUN BERJALAN YANG PROFIT FOR THE YEAR
DAPAT DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 19.562.283.601 16.745.209.648 Owners of the parent entity
Kepentingan non-pengendali ( 1.185.874 ) ( 1.437.958 ) Non-controlling interests
JUMLAH 19.561.097.727 16.743.771.690 TOTAL
PENGHASILAN KOMPREHENSIF YANG COMPREHENSIVE INCOME
DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk - - Owners of the parent entity
Kepentingan non-pengendali - - Non-controlling interests
JUMLAH 19.561.097.727 16.743.771.690 TOTAL
LABA PER SAHAM 25 15,36 13,14 EARNINGS PER SHARE
Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to the Consolidated Financial Statements
Ekshibit E terlampir yang merupakan bagian yang tidak terpisahkan on Exhibit E which are an integral part of
dari Laporan Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole
Page 7
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit C Exhibit C
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk DAN ENTITAS ANAK PT MILLENNIUM PHARMACON INTERNATIONAL Tbk AND ITS SUBSIDIARY
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
UNTUK TAHUN YANG BERAKHIR 30 JUNI 2026 DAN 2025 (TIDAK DIAUDIT) FOR THE YEAR ENDED 30 JUNE 2026 AND 2025 (UNAUDITED)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang
diatribusikan
Tambahan Perubahan kepada pemilik Kepentingan
modal nilai wajar Saldo Laba/ Retained Earnings entitas induk/ non-
disetor/ Surplus Investasi/ Telah Belum Equity pengendali/
Additional Revaluasi/ Change ditentukan ditentukan attributable to Non-
Modal saham/ paid-in Revaluation fair value penggunaannya/ penggunaannya/ the owners of controlling Jumlah Ekuitas/
Share capital capital Surplus in investment Appropriated Unappropriated the parent entity interests Total Equity
Saldo 1 Januari 2025 127.400.000.000 2.309.683.922 4.202.572.171 ( 24.563.760.000 ) 11.784.500.000 161.382.497.405 282.515.493.498 ( 18.573.492 ) 282.496.920.006 Balance at 1 January 2025
Deklarasi dividen - - - - - ( 2.548.000.000 ) ( 2.548.000.000 ) - ( 2.548.000.000 ) Declaration of dividen
Pencadangan saldo Appropriation of
Appropriation of laba - - - - 2.548.000.000 ( 2.548.000.000 ) - - - retained earnings
Penghasilan komprehensif Comprehensive income
periode berjalan - - - - - 16.745.209.648 16.745.209.648 ( 1.437.958 ) 16.743.771.690 for the period
Saldo 30 Juni 2025 127.400.000.000 2.309.683.922 4.202.572.171 ( 24.563.760.000 ) 14.332.500.000 173.031.707.053 296.712.703.146 ( 20.011.450 ) 296.692.691.696 Balance at 30 June 2025
Balance at
Saldo 1 Januari 2026 127.400.000.000 2.309.683.922 4.202.572.171 ( 27.622.920.000 ) 14.332.500.000 194.802.645.122 315.424.481.215 ( 21.234.283 ) 315.403.246.932 1 January 2026
Deklarasi dividen - - - - - ( 3.822.000.000 ) ( 3.822.000.000 ) - ( 3.822.000.000) Declaration of dividen
Pencadangan saldo Appropriation of
Appropriation of laba - - - - 3.822.000.000 ( 3.822.000.000 ) - - - retained earnings
Penghasilan komprehensif Comprehensive income
periode berjalan - - - - - 19.562.283.601 19.562.283.601 ( 1.185.874) 19.561.097.727 for the period
Saldo 30 Juni 2026 127.400.000.000 2.309.683.922 4.202.572.171 ( 27.622.920.000 ) 18.154.500.000 206.720.928.723 331.164.764.816 ( 22.420.157 ) 331.142.344.659 30 June 2026
Catatan 17/ Catatan 18/ Catatan 32/ Catatan 32/
Note 17 Note 18 Note 32 Note 32
Lihat Catatan atas Laporan Keuangan Konsolidasian pada See accompanying Notes to the Consolidated Financial Statements
Ekshibit E terlampir yang merupakan bagian yang tidak on Exhibit E which are an integral part of
terpisahkan dari Laporan Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole
Page 8
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit D Exhibit D
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
30 JUNI 2026 DAN 2025 30 JUNE 2026 AND 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni/ 30 Juni/
Catatan/ June June
Notes 2026 2025
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITES
Penerimaan kas dari pelanggan 1.991.730.117.918 1.816.526.372.509 Cash received from customers
Pembayaran kepada pemasok dan Payment to suppliers
karyawan ( 2.102.663.576.994 ) ( 1.717.299.741.774 ) and employees
Pembayaran pajak penghasilan 13 ( 19.090.248.662 ) ( 10.236.810.996 ) Income tax payments
Penerimaan bunga 96.796.119 203.296.006 Interest received
Pembayaran biaya keuangan ( 32.445.494.446 ) ( 37.574.334.134 ) Interest payments
Arus kas neto yang (digunakan untuk) Net cash flows (used for) provided by
diperoleh dari aktivitas operasi ( 162.372.406.065 ) 51.618.781.611 operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Proceed from the sale of property
Penerimaan dari penjualan aset tetap 8 1.210.306.306 207.207.207 and equipment
Acquisition of property
Perolehan aset lain-lain 146.342.403 ( 17.140.582.397 ) Acquisition of other assets
Perolehan aset hak-guna 10 ( 1.835.000.000 ) - Acquisition of right-of-use assets
Perolehan aset tetap 8 ( 2.946.254.470 ) ( 2.727.925.189 ) and equipment
Arus kas neto yang digunakan untuk Net cash flows used for
aktivitas investasi ( 3.424.605.761 ) ( 19.661.300.379 ) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan utang bank 11 1.223.645.332.302 1.077.141.985.446 Cash received from bank loans
Penerimaan dari pihak berelasi 1.800.000.000 1.800.000.000 Received from related parties
Pembayaran dividen ( 3.525.817.915 ) - Payment of dividend
Pembayaran utang bank 11 ( 1.085.184.774.708 ) ( 1.118.523.552.802 ) Payments of bank loans
Arus kas neto yang digunakan untuk Net cash flows used for
aktivitas pendanaan 136.734.739.679 ( 39.581.567.356 ) financing activities
KENAIKAN (PENURUNAN) BERSIH KAS NET INCREASE (DECREASE) IN CASH
DAN BANK ( 29.062.272.147 ) ( 7.624.086.124 ) AND BANKS
KAS DAN BANK PADA AWAL CASH AND BANKS AT
TAHUN 4 62.842.729.716 53.472.920.923 BEGINNING OF THE YEAR
KAS DAN BANK PADA AKHIR CASH AND BANKS AT
TAHUN 4 33.780.457.569 45.848.834.799 END OF THE YEAR
Lihat Catatan atas Laporan Keuangan Konsolidasian pada Ekshibit E See accompanying Notes to Consolidated Financial Statements on
terlampir yang merupakan bagian yang tidak terpisahkan Exhibit E which are an integral part of
dari Laporan Keuangan Konsolidasian secara keseluruhan the Consolidated Financial Statements taken as a whole
Page 9
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E Exhibit E
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT Millennium Pharmacon International Tbk PT Millennium Pharmacon International Tbk
(“Perusahaan”) didirikan di Jakarta dengan nama (the “Company”) was established in Jakarta under
N.V. Perusahaan Dagang Soedarpo Corporation the name of N.V. Perusahaan Dagang Soedarpo
berdasarkan Akta Notaris Rd. Mr. Soewandi, S.H., Corporation based on Notarial Deed No. 32 of
No. 32 tanggal 20 Oktober 1952. Akta pendirian ini Rd. Mr. Soewandi, S.H., dated 20 October 1952.
telah disahkan oleh Menteri Kehakiman Republik The deed of establishment was approved by the
Indonesia dalam Surat Keputusan No. J.A.5/43/20 Ministry of Justice of the Republic of Indonesia in
tanggal 27 Mei 1953 serta diumumkan dalam Berita its Decision Letter No. J.A.5/43/20 dated 27 May
Negara Republik Indonesia No. 56, Tambahan 1953 and was published in Supplement No. 421 to
No. 421 tanggal 14 Juli 1953. Anggaran dasar the State Gazette of the Republic of Indonesia
Perusahaan telah mengalami beberapa kali No. 56 dated 14 July 1953. The Company’s articles
perubahan, terakhir dengan Akta Notaris No. 32 of association have been amended several times,
tanggal 14 Januari 2026 dari Dini Lastari must recently based on notarial deed No. 32
Siburian S.H., berkedudukan di Jakarta Selatan dated 14 January 2026 of Dini Lastari
mengenai perubahan direksi dan komisaris. Siburian S.H., Notary in South Jakarta. The
Perubahan tersebut telah memperoleh Company approved changes in boards of directors
persetujuan dari Menteri Hukum dan Hak and commissioners. This change had been
Asasi Manusia Republik Indonesia dalam approved by the Minister of Law and Human Right
Surat Keputusan No. AHU.AH.01.09-0098971 of the Republic of Indonesia through letter
tanggal 24 Februari 2026. No. AHU.AH.01.09-0098971 dated 24 February
2026.
Sesuai dengan pasal 3 anggaran dasar Perusahaan, In accordance with article 3 of the Company’s
lingkup kegiatan Perusahaan meliputi bidang usaha articles of association, the scope of its activities
perdagangan besar farmasi, obat tradisional, consists of wholesalers of pharmaceutical,
kosmetik dan alat kesehatan. Pada saat ini, traditional medicine, cosmetics and medical
kegiatan usaha yang dilakukan Perusahaan adalah devices. Currently, the Company is engaged in
di bidang distribusi obat resep, obat non-resep dan distribution and trading of prescription medicine,
alat kesehatan. Perusahaan beroperasi secara non-prescription medicine and medical devices.
komersial pada tanggal 20 Oktober 1952. The Company started its commercial operations on
20 October 1952.
Perusahaan berkedudukan di Jakarta dengan The Company is domiciled in Jakarta with
37 kantor cabang di beberapa kota besar di Pulau 37 branches located in several big cities in
Sumatera, Jawa, Bali, Kalimantan dan Sulawesi. Sumatera, Java, Bali, Kalimantan and Sulawesi.
Saat ini, kantor Pusat Perusahaan beralamat di Currently, the Company’s head office is located at
Crown Bungur Arteri, Jalan Sultan Iskandar Muda Crown Bungur Arteri, Jalan Sultan Iskandar Muda
No. 18, Kebayoran Lama, Jakarta Selatan. No. 18, Kebayoran Lama, South Jakarta.
Pharmaniaga International Corporation Sdn. Bhd. Pharmaniaga International Corporation Sdn. Bhd.
adalah entitas induk langsung Perusahaan. is the parent Company of the Company. Boustead
Boustead Holdings Bhd. adalah entitas induk utama Holdings Bhd. is the ultimate parent Company of
Perusahaan. the Company.
b. Penawaran Umum Efek Perusahaan b. The Company’s Public Offering
Perusahaan melakukan penawaran umum perdana The Company conducted an initial public offering
kepada masyarakat sejumlah 2.600.000 saham of 2,600,000 shares through the stock exchange in
melalui bursa efek di Indonesia pada tahun 1990 Indonesia in 1990 based on a Letter from the
sesuai dengan Surat dari Menteri Keuangan Ministry of Finance of the Republic of Indonesia
Republik Indonesia No. SI-090/SHM/MK.10/1990 No. SI-090/ SHM/MK.10/1990 dated 22 March
tanggal 22 Maret 1990. Pada tanggal 7 Mei 1990, 1990. On 7 May 1990, the Company listed its
Perusahaan telah mencatatkan sebanyak 3,500,000 shares (consisting of 2,600,000 new
3.500.000 saham Perusahaan (2.600.000 saham shares and 900,000 current shares owned by
merupakan saham baru yang dikeluarkan dari existing shareholders) on the Stock Exchange in
portepel dan 900.000 saham milik pemegang Indonesia (Surabaya Stock Exchange and Jakarta
saham lama) pada Bursa Efek di Indonesia (Bursa Stock Exchange).
Efek Surabaya dan Bursa Efek Jakarta).
Page 10
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/2 Exhibit E/2
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
b. Penawaran Umum Efek Perusahaan (Lanjutan) b. The Company’s Public Offering (Continued)
Perusahaan melakukan pemecahan nilai nominal The Company conducted stock split through
saham dari Rp 1.000 per saham menjadi Rp 500 per reduction of par value per share from Rp 1,000 to
saham sesuai Surat dari Bursa Efek Jakarta Rp 500 based on the Letter from Jakarta Stock
No. Peng-32/BEJ-2.4/0299 tanggal 2 Februari Exchange No. Peng-32/BEJ-2.4/0299 dated
1999. Pada tanggal 3 Februari 1999, pemecahan 2 February 1999. On 3 February 1999, the stock
saham tersebut telah dicatatkan pada Bursa Efek split was listed on the Jakarta Stock Exchange.
Jakarta.
Pada tanggal 7 Juni 2000, Perusahaan memperoleh On 7 June 2000, the Company obtained an
pernyataan efektif dari Ketua Badan Pengawas effective statement from the Chairman of the
Pasar Modal (Bapepam) berdasarkan Surat Capital Market Supervisory Agency (Bapepam)
No. S-1345/PM/2000 untuk melakukan Penawaran under its Letter No. S-1345/PM/2000 to conduct
Umum Terbatas (PUT) I kepada para pemegang Limited Public Offering (LPO) I to its shareholders
saham dalam rangka penerbitan Hak Memesan Efek with Pre-emptive Rights of 72,800,000 shares
Terlebih Dahulu (HMETD) sejumlah 72.800.000 with a par value and an offering price of Rp 500
saham dengan nominal dan harga penawaran per share. On 4 July 2000, these shares were
masing-masing sebesar Rp 500 per saham. Pada listed on the Jakarta Stock Exchange.
tanggal 4 Juli 2000, saham tersebut telah
dicatatkan pada Bursa Efek Jakarta.
Perusahaan melakukan pemecahan nilai nominal The Company conducted stock split through
saham dari Rp 500 per saham menjadi Rp 100 per reduction of par value per share from Rp 500 to
saham sesuai Surat dari Bursa Efek Jakarta Rp 100 based on the Letter from Jakarta Stock
No. Peng-171/BEJ.EEM/08-2001 tanggal 31 Agustus Exchange No. Peng-171/BEJ.EEM/08-2001 dated
2001. Pada tanggal 3 September 2001, pemecahan 31 August 2001. On 3 September 2001, the stock
saham tersebut telah dicatatkan pada Bursa Efek split was listed on the Jakarta Stock Exchange.
Jakarta.
Pada tanggal 21 Juni 2002, Perusahaan On 21 June 2002, the Company obtained an
memperoleh pernyataan efektif dari Ketua effective statement from the Chairman of
Bapepam berdasarkan Surat No. S-1362/PM/2002 Bapepam under its Letter No. S-1362/PM/2002 to
untuk melakukan PUT II kepada para pemegang conduct LPO II for its shareholders with Pre-
saham dalam rangka penerbitan HMETD sejumlah emptive Rights of 182,000,000 shares with a par
182.000.000 saham dengan nominal dan harga value and an offering price of Rp 100 per share.
penawaran masing-masing sebesar Rp 100 per On 17 July 2002, these shares were listed on the
saham. Pada tanggal 17 Juli 2002, saham tersebut Jakarta Stock Exchange.
telah dicatatkan pada Bursa Efek Jakarta.
Pada tanggal 17 November 2017, Perusahaan On 17 November 2017, the Company obtained an
memperoleh pernyataan efektif dari Kepala effective statement from the Chief Executive of
Eksekutif Pengawas Pasar Modal Otoritas Jasa the Capital Market Supervisory of Financial
Keuangan berdasarkan Surat No. S-443/D.04/2017 Services Authority under its Letter
untuk melakukan PUT III kepada para pemegang No. S-443/D.04/2017 to conduct LPO III for its
saham dalam rangka penerbitan HMETD sejumlah shareholders with Pre-emptive Rights of
546.000.000 juta saham dengan nilai nominal 546,000,000 shares with a par value of Rp 100 per
sebesar Rp 100 per saham dan harga penawaran share and an offering price of Rp 110 per share.
sebesar Rp 110 per saham. Pada tanggal On 15 December 2017, these shares were listed on
15 Desember 2017, saham tersebut telah the Indonesia Stock Exchange.
dicatatkan pada Bursa Efek Indonesia.
Page 11
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/3 Exhibit E/3
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
b. Penawaran Umum Efek Perusahaan (Lanjutan) b. The Company’s Public Offering (Continued)
Jumlah saham Perusahaan yang dicatat sejak The Company’s number of shares listed since the
penawaran umum perdana saham sampai dengan initial public offering until 30 June 2026 is as
tanggal 30 Juni 2026 adalah sebagai berikut: follows:
Jumlah saham
Tanggal/ Total shares
Keterangan Date (Lembar / Share) Description
Penawaran umum perdana saham dan Initial public offering and partial
pencatatan sebagian saham listing of the Company’s shares
Perusahaan pada Bursa Efek in the Indonesia Stock Exchange
Indonesia (Bursa Efek Surabaya dan 7 Mei/ in (Surabaya Stock Exchange and
Bursa Efek Jakarta) May 1990 3.500.000 Jakarta Stock Exchange)
17 Februari/
Pembagian saham bonus February 1994 4.550.000 Distribution of bonus shares
Pencatatan tambahan saham 16 Desember/ Listing of the Company’s
Perusahaan December 1994 5.600.000 additional shares
Perubahan nilai nominal saham dari Change in nominal value of shares
Rp 1.000 menjadi Rp 500 3 Februari/ From Rp 1,000 to Rp 500
per saham (stock split) February 1999 13.650.000 per share (stock split)
25 Februari/
Pembagian saham bonus February 1999 4.550.000 Distribution of bonus shares
17 Juni/
Pembagian saham bonus June 1999 4.550.000 Distribution of bonus shares
4 Juli/
Penawaran Umum Terbatas I July 2000 72.800.000 Limited Public Offering I
Perubahan nilai nominal saham dari Change in nominal value of shares
Rp 500 menjadi Rp 100 3 September/ From Rp 500 to Rp 100
per saham (stock split) September 2001 436.800.000 per share (stock split)
17 Juli/
Penawaran Umum Terbatas II July 2002 182.000.000 Limited Public Offering II
15 Desember/
Penawaran Umum Terbatas III December 2017 546.000.000 Limited Public Offering III
Jumlah 1.274.000.000 Total
Page 12
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/4 Exhibit E/4
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
c. Dewan Komisaris dan Direksi, Komite Audit, c. Boards of Commissioners and Directors, Audit
Kepala Audit Internal, Sekretaris Perusahaan Committee, Head of Internal Audit, Corporate
dan Karyawan Secretary and Employees
Berdasarkan Keputusan Rapat Umum Pemegang Based on the Resolution of the Annual General
Saham Tahunan Perusahaan tanggal 25 Mei 2026 Meeting of the Company’s Shareholders dated
yang dinyatakan dalam Akta No. 38 Notaris 25 May 2026 as covered by Deed No. 38 of Dr.
Dr. Agung Iriantoro S.H, MH., Notaris di Jakarta, Agung Iriantoro S.H, MH., Notary in Jakarta,
terdapat Susunan Dewan Komisaris dan Direksi The composition of the Company’s Boards of
Perusahaan pada tanggal 30 Juni 2026 dan Commissioners and Directors as of 30 June 2026
31 Desember 2025 adalah sebagai berikut: and 31 December 2025 are as follows:
30 Juni/ 31 December/
June 2026 December 2025
Dewan Komisaris Board of Commissioners
Komisaris Utama Joefly Joesoef Bahroeny* Joefly Joesoef Bahroeny* President Commissioner
Komisaris Zulkifli bin Jafar Zulkifli bin Jafar Commissioner
Komisaris Independen Sarah Azreen binti Abdul Sarah Azreen binti Abdul Independent Commissioner
Samat Samat
Komisaris Independen Prof. Aman Bhakti Pulungan Prof. Aman Bhakti Pulungan Independent Commissioner
Komisaris Independen Drs. Zurbandi Apt. M.M Dr. Imam Fathorrahman MM Independent Commissioner
Dewan Direksi Board of Directors
Direktur Utama Dr. Imam Fathorrahman MM. Ahmad bin Abu Bakar President Director
Direktur Mohamad Fazly bin Hassan Mohamad Fazly bin Hassan Director
*) Merangkap Komisaris Independent/ Concurrently Independent Commissioner
Susunan Komite Audit Perusahaan pada tanggal The composition of the Company’s Audit
30 Juni 2026 dan 31 Desember 2025 adalah sebagai Committee as of 30 June 2026 and 31 December
berikut: 2025 is as follows:
30 Juni/ 31 December/
June 2026 December 2025
Ketua Sarah Azreen binti Abdul Samat Sarah Azreen binti Abdul Samat Chairman
Anggota Ary Gunawan Ary Gunawan Member
Anggota Joefly Joesoef Bahroeny Dr.Imam Fathorrahman MM. Member
Anggota - Zulkifli bin Jafar Member
Berdasarkan Surat Keputusan Direksi, Kepala Audit Based on the Board of Directors’ Decision Letter,
Internal Perusahaan pada tanggal 30 Juni 2026 dan the Company’s Head of Internal Audit as of
31 Desember 2025 adalah Aris Sulistyanto. 30 June 2026 and 31 December 2025 is Aris
Sulistyanto.
Berdasarkan Surat Keputusan Direksi, sekretaris Based on the Board of Directors’ Decision Letter,
perusahaan pada tanggal 30 Juni 2026 dan the Company’s corporate secretary as of 30 June
31 Desember 2025 adalah Olga Indria Bolang. 2026 and 31 December 2025 is Olga Indria Bolang.
Manajemen kunci terdiri dari Dewan Komisaris dan Key management comprises the Boards of
Direksi. Commissioners and Directors.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, As of 30 June 2026 and 31 December 2025, the
jumlah karyawan Grup masing-masing adalah S Group had 1,197 employees (unaudited),
sejumlah 1.197 karyawan (tidak diaudit). respectively.
Page 13
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/5 Exhibit E/5
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
d. Struktur Perusahaan dan Entitas Anak d. Corporate Structure and Subsidiary
Berdasarkan Akta No. 13 tanggal 9 Mei 2023 dari Based on Deed No. 13 dated 9 May 2023 from
notaris Dini Lastari Siburian S.H., di Jakarta, notary Dini Lastari Siburian S.H., in Jakarta, the
Perusahaan mendirikan dan memiliki penyertaan Company established and owns shares in
saham pada PT Digital Pharma Andalan Indonesia PT Digital Pharma Andalan Indonesia (DPAI) of
(DPAI) sebesar 99,99% dari modal disetor sebesar 99.99% of the paid-in capital of Rp 247,500,000.
Rp 247.500.000. Selanjutnya Perusahaan dan Hereinafter The Company and its subsidiary are
entitas anak disebut Grup. called Group.
Berdasarkan Akta No. 48 tanggal 22 Mei 2024, dari Based on Deed No. 48 dated 22 May 2024, from
notaris Desty Haninditia Puri S.H.,MKn. di Jakarta, notary Desty Haninditia Puri S.H., MKn, in
Perusahaan memiliki penyertaan saham pada DPAI Jakarta, the Company own a share in DPAI of
sebesar 99,94% dari modal ditempatkan dan disetor 99.94% of the share issued and paid-in capital of
atau sebesar Rp 4.097.500.000. Dengan demikian Rp 4,097,500,000. Accordingly, the Company
kepemilikan Perusahaan di entitas anak menurun ownership in subsidiary decreased from 99.99% to
dari 99.99% menjadi 99,94% dan penyertaan saham 99.94% and paid-in capital in subsidiary from
di entitas anak dari Rp 247.500.000 menjadi Rp 247,500,000 to Rp 4,097,500,000.
Rp 4.097.500.000.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, As of 30 June 2026 and 31 December 2025 the
rincian entitas anak Perusahaan adalah sebagai details of the Company’s subsidiary are as
berikut: follows:
Tahun
Persentase (%) operasi
Pemilikan/ komersial/
Percentage (%) of Year of Jumlah aset sebelum eliminasi/
Entitas anak/ Domisili/ Bidang usaha/ ownership commercial Total assets before elimination
Subsidiaries Domicile Business 2026 2025 operation 2026 2025
PT Digital Pharma Jakarta, Perdagangan dan 99,94% 99,94% 2023 1.207.749.152 1.302.823.315
Andalan Indonesia Indonesia pengembangan
software/Trade and
software equipment
e. Penerbitan Laporan Keuangan Konsolidasian e. Issuance of The Interim Consolidated Financial
Interim Statements
Direksi Perusahaan bertanggung jawab terhadap The Board of Directors are responsible for the
penyusunan dan penyajian laporan keuangan preparation and presentation of the consolidated
konsolidasian, yang telah diselesaikan dan financial statements, which were completed and
diotorisasi untuk diterbitkan pada tanggal authorized for issuance on 30 July 2026.
30 Juli 2026.
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
a. Dasar Penyusunan a. Basis of Preparation
Prinsip kebijakan akuntansi yang diadopsi dalam The principal accounting policies adopted in the
penyusunan laporan keuangan konsolidasian preparation of the consolidated financial
dinyatakan dalam Catatan ini. Kebijakan tersebut statements are set out in this Note. The policies
telah diterapkan secara konsisten untuk setiap have been consistently applied to all the years
tahun penyajian, kecuali dinyatakan lain. presented, unless otherwise stated.
Page 14
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/6 Exhibit E/6
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
a. Dasar Penyusunan (Lanjutan) a. Basis of Preparation (Continued)
Laporan keuangan konsolidasian disusun The consolidated financial statements have been
berdasarkan Standar Akuntansi (“SAK”) yang prepared in accordance with Indonesian Financial
mencakup Pernyataan Standar Akuntansi Keuangan Accounting Standard (“SAK”), which comprise the
(PSAK) dan Interpretasi Standar Akuntansi Statement of Financial Accounting Standards
Keuangan (ISAK) yang diterbitkan oleh Dewan (“PSAK”) and Interpretations of Statement of
Standar Akuntansi Keuangan Ikatan Akuntan Financial Accounting Standard (“ISAK”) issued by
Indonesia (DSAK) serta Peraturan No. VIII.G.7 the Financial Accounting Standard Board of the
Lampiran keputusan Ketua BAPEPAM No. KEP- Indonesian Institute of Accountant (“DSAK”) and
347/BL/2012 tanggal 25 Juni 2012 yang terdapat di Rule No. VIII.G.7 Attachment of Chairman of
dalam Peraturan dan Pedoman Penyajian dan BAPEPAM’s Decision No. KEP-347/BL/2012 dated
Pengungkapan Laporan Keuangan yang diterbitkan 25 June 2012 on the Regulations and the
oleh Badan Pengawas Pasar Modal dan Lembaga Guidelines on Financial Statement Presentation
Keuangan (BAPEPAM-LK, yang fungsinya dialihkan and Disclosures issued by Capital Market and
kepada OJK sejak tanggal 1 Januari 2013). Financial Institution Supervisory Agency
(BAPEPAM-LK, which function has been
transferred to OJK starting on 1 January 2013).
Laporan keuangan konsolidasian disajikan dalam The consolidated financial statements are
mata uang Rupiah (Rp), yang juga merupakan mata presented in Rupiah (Rp), which is also the
uang fungsional Grup. Group’s functional currency.
Laporan keuangan konsolidasi disusun berdasarkan The consolidated financial statement have been
konsep akrual, kecuali laporan arus kas prepared on the accrual basis, except for the
konsolidasian yang disusun dengan menggunakan consolidated statement of cash flows is prepared
metode langsung dengan mengelompokkan arus kas based on the direct method by classifying cash
dalam aktivitas operasi, investasi dan pendanaan. flow on the basis of operating, investing and
financing activities.
Penyusunan laporan keuangan konsolidasian The preparation of the consolidated financial
berdasarkan SAK mensyaratkan penggunaan statements in compliance with SAK requires the
estimasi akuntansi kritikal tertentu. Penyusunan use of certain critical accounting estimates. The
laporan keuangan konsolidasian juga mensyaratkan preparation of the consolidated financial
manajemen Grup untuk menggunakan statements also requires Group management to
pertimbangan dalam menerapkan kebijakan exercise judgement in applying the Group’s
akuntansi Grup. Area di mana pertimbangan dan accounting policies. The areas where significant
estimasi yang signifikan telah dibuat dalam judgements and estimates have been made in
penyusunan laporan keuangan beserta dampaknya preparing the financial statements and their
diungkapkan dalam Catatan 3. effect are disclosed in Note 3.
Laporan keuangan konsolidasian telah disusun The consolidated financial statement has been
berdasarkan biaya historis, kecuali untuk pos-pos prepared using historical cost, except for the
berikut (lihat kebijakan akuntansi terkait untuk following items (refer to related accounting
penjelasan lebih rinci): policies for further explanation):
- Instrumen keuangan – yang dinilai wajar melalui - Financial instruments – fair value through
laporan laba rugi profit or loss
- Instrumen keuangan – yang dinilai wajar melalui - Financial instruments – fair value through
penghasilan komprehensif lain other comprehensive income
- Imbalan kontinjensi - Contingency consideration
- Properti investasi - Investment property
- Revaluasi aset tetap - Revalued property, plant and equipment
- Liabilitas imbalan pasti bersih - Net defined benefit liability
- Liabilitas pembayaran berbasis saham yang - Cash settled share-based payment liabilities
diselesaikan dengan kas
Page 15
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/7 Exhibit E/7
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
b. Perubahan pada Pernyataan Standar Akuntansi b. Changes to the Statements of Financial
Keuangan dan Interpretasi Pernyataan Standar Accounting Standards and Interpretations of
Akuntansi Keuangan Statement of Financial Accounting Standards
Penerapan dari revisi standar berikut yang berlaku The adoption of these amended standards, which
efektif mulai 1 Januari 2025 tidak menimbulkan are effective beginning 1 January 2025 did not
perubahan substansial terhadap kebijakan result in substantial changes to the Group’s
akuntansi Grup dan pengaruh yang material atas accounting policies and had no material impact
jumlah yang dilaporkan atas tahun berjalan atau on the amounts reported for the current or prior
tahun sebelumnya. financial years.
- Amendemen PSAK 221 “Pengaruh Perubahan - Amendment of PSAK 221 “The Effects of
Kurs Valuta Asing” – Kekurangan Changes in Foreign Exchange Rates” – Lack
Ketertukaran of Exchangeability
Amandemen PSAK 221, ‘Pengaruh Perubahan Amendment of PSAK 221 “The Effects of
Kurs Valuta Asing', memperjelas pengaturan Changes in Foreign Exchange Rates” clarifies
terkait kondisi ketika suatu mata uang tidak the requirements concerning the conditions
tertukarkan serta pengungkapannya. under which a currency is non-exchangeable
and its disclosure.
- PSAK 117 “Kontrak Asuransi” - PSAK 117 “Insurance Contract”
PSAK 117 mengatur relaksasi beberapa PSAK 117 regulates the relaxation of several
ketentuan antara lain berupa penambahan provisions, including the addition of scope
pengecualian ruang lingkup, penyesuaian exceptions, adjustments to the presentation
penyajian laporan keuangan, penerapan opsi of financial statements, application of risk
mitigasi risiko dan beberapa modifikasi pada mitigation options and some modifications to
ketentuan transisi. PSAK 117 juga transitional provisions. PSAK 117 also requires
mensyaratkan pemisahan yang jelas antara a clear separation between income generated
pendapatan yang dihasilkan dari bisnis asuransi from the insurance business and from
dengan yang berasal dari kegiatan investasi. investment activities.
Penerapan dari revisi standar berikut yang berlaku The adoption of these amended standards, which
efektif mulai 1 Januari 2026 tidak menimbulkan are effective beginning 1 January 2026 did not
perubahan substansial terhadap kebijakan result in substantial changes to the Group’s
akuntansi Grup dan pengaruh yang material atas accounting policies and had no material impact
jumlah yang dilaporkan atas tahun berjalan atau on the amounts reported for the current or prior
tahun sebelumnya. financial years.
- Amendemen PSAK 109 dan PSAK 107 - Amendment of PSAK 109 and PSAK 107
“Pengungkapan tentang Klasifikasi dan “Classification and Measurement of
Pengukuran Instrumen Keuangan” Financial Instruments”
Amendemen PSAK 109 ini menambahkan dan The amendment adds and clarifies provisions
mengklarifikasi ketentuan dalam PSAK 109 in PSAK 109 regarding the derecognition of
terkait penghentian pengakuan liabilitas financial liabilities and clarifies the
keuangan, serta mengklarifikasi penilaian assessment of cash flow characteristics for
karakteristik arus kas untuk aset keuangan financial assets with environmental, social
dengan fitur ESG-linked, aset keuangan dengan and governance (ESG)-linked features,
fitur non-recourse, dan instrumen yang terikat financial assets with non-recourse features
secara kontraktual seperti tranche. and contractually linked instruments such as
Amendemen ini juga mengubah ketentuan tranches. The amendment also modifies
dalam PSAK 107 terkait persyaratan provisions in PSAK 107 related to disclosure
pengungkapan investasi pada instrumen ekuitas requirements for investments in equity
yang diukur pada nilai wajar melalui instruments measured at fair value through
penghasilan komprehensif lain dan menambah other comprehensive income and adds
ketentuan terkait instrumen keuangan dengan provisions related to financial instruments
persyaratan kontraktual yang mengubah waktu with contractual terms that alter the timing
atau jumlah arus kas kontraktual. or amount of contractual cashflow.
Page 16
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/8 Exhibit E/8
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
b. Perubahan pada Pernyataan Standar Akuntansi b. Changes to the Statements of Financial
Keuangan dan Interpretasi Pernyataan Standar Accounting Standards and Interpretations of
Akuntansi Keuangan (Lanjutan) Statement of Financial Accounting Standards
(Continued)
Penerapan dari revisi standar berikut yang The adoption of these amended standards, which
berlaku efektif mulai 1 Januari 2026 tidak are effective beginning 1 January 2026 did not
menimbulkan perubahan substansial terhadap result in substantial changes to the Group’s
kebijakan akuntansi Grup dan pengaruh yang accounting policies and had no material impact
material atas jumlah yang dilaporkan atas tahun on the amounts reported for the current or prior
berjalan atau tahun sebelumnya. (Lanjutan) financial years. (Continued)
- Amendemen PSAK 109 dan PSAK 107 terkait - Amendments to PSAK 109 and PSAK 107 of
Kontrak yang Mengacu pada Listrik Contracts Referencing Nature-dependent
Bergantung Alam Electricity.
Amandemen ini mengubah persyaratan The amendment modifies the 'own use' and
‘pengunaan sendiri' dan akuntansi lindung nilai hedge accounting requirements of PSAK 109
dalam PSAK 109 serta memperkenalkan and introduce specific disclosure
persyaratan pengungkapan khusus untuk PSAK requirements for PSAK 107. They apply only to
107. Ketentuan ini hanya berlaku untuk contracts that involve variability in electricity
kontrak yang melibatkan variabilitas dalam generation due to uncontrollable natural
pembangkit listrik yang disebabkan oleh conditions, like weather. These are known as
kondisi alam yang tidak dapat dikendalikan, 'contracts referencing nature-dependent
seperti cuaca. Kontrak-kontrak ini dikenal electricity’.
sebagai 'kontrak dengan referensi listrik yang
bergantung pada alam'.
Penerapan dari standar baru berikut berlaku The adoption of the new standard is effective
efektif mulai 1 Januari 2027. Penerapan 1 January 2027. Retrospective application is
retrospektif diwajibkan, sehingga informasi required, and so the comparative information for
komparatif untuk tahun keuangan yang berakhir the financial year ending 31 December 2026 will
pada 31 Desember 2026 akan disajikan ulang be restated in accordance with this standard.
sesuai dengan standar ini.
- PSAK 118 “Penyajian dan Pengungkapan - PSAK 118 “Presentation and Disclosure in
dalam Laporan Keuangan” Financial Statements”
PSAK 118 menggantikan PSAK 201, PSAK 118 supersedes PSAK 201, retaining many
mempertahankan banyak prinsip yang ada existing principles but significantly changing
tetapi secara signifikan mengubah cara entitas how entities report “operating profit or loss.”
melaporkan “laba atau rugi operasional.” PSAK It establishes a defined structure for the
ini menetapkan struktur yang jelas untuk statement of profit or loss, categorising items
laporan laba rugi dengan mengelompokkan into operating, investing, financing, income
pos-pos ke dalam kategori operasi, investasi, taxes and discontinued operations. The
pembiayaan, pajak penghasilan, dan operasi standard mandates specific disclosures,
yang dihentikan. Standar ini mewajibkan including management-defined performance
pengungkapan tertentu, termasuk ukuran measures (MPMs), allowing investors to
kinerja tetapan manajemen (UKTM), yang understand management's view of the
memungkinkan investor memahami bagaimana company's financial performance and how
pandangan manajemen atas kinerja keuangan these measures compare to those defined in
perusahaan dan bagaimana ukuran tersebut PSAK 118.
dibandingkan dengan ukuran yang didefinisikan
dalam PSAK 118.
Page 17
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/9 Exhibit E/9
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
b. Perubahan pada Pernyataan Standar Akuntansi b. Changes to the Statements of Financial
Keuangan dan Interpretasi Pernyataan Standar Accounting Standards and Interpretations of
Akuntansi Keuangan (Lanjutan) Statement of Financial Accounting Standards
(Continued)
- PSAK 118 “Penyajian dan Pengungkapan - PSAK 118 “Presentation and Disclosure in
dalam Laporan Keuangan” (Lanjutan) Financial Statements” (Continued)
Meskipun PSAK 118 tidak memengaruhi Even though PSAK 118 will not impact the
pengakuan atau pengukuran pos-pos dalam recognition or measurement of items in the
laporan keuangan, dampaknya terhadap financial statements, its impacts on
penyajian dan pengungkapan diperkirakan presentation and disclosure are expected to be
akan sangat luas, terutama yang berkaitan pervasive, in particular those related to the
dengan laporan kinerja keuangan dan statement of financial performance and
penyediaan UKTM dalam laporan keuangan. providing MPM within the financial
statements.
Manajemen saat ini sedang menilai secara rinci Management is currently assessing the
implikasi penerapan standar baru ini pada detailed implications of applying the new
laporan keuangan konsolidasian Grup. Dari standard on the Group’s consolidated financial
penilaian awal, secara garis besar, dampak statements. From the high-level preliminary
potensial berikut telah diidentifikasi: assessment performed, the following
potential impacts have been identified:
1. Meskipun adopsi PSAK 118 tidak akan 1. Although the adoption of PSAK 118 will
berpengaruh pada laba bersih Perusahaan, have no impact on the Company’s net
Perusahaan mengharapkan pengelompokan profit, the Company expects that Grouping
pos pendapatan dan beban dalam laporan items of income and expenses in the
laba rugi ke dalam kategori baru akan statement of profit or loss into the new
mempengaruhi cara perhitungan dan categories will impact how operating profit
pelaporan laba operasi. Dari penilaian is calculated and reported. From the high-
dampak garis besar yang dilakukan level impact assessment that the Company
Perusahaan, pos-pos berikut mungkin has performed, the following items might
berpotensi mempengaruhi laba operasi: potentially impact operating profit:
a. Perbedaan nilai tukar yang saat ini a. Foreign exchange differences currently
digabungkan dalam pos ‘pendapatan lain aggregated in the line item ‘other
dan keuntungan/ (kerugian) lain – neto’ income and other gains/(losses) – net’ in
dalam laba operasi mungkin perlu operating profit might need to be
dipisahkan, dengan beberapa disaggregated, with some foreign
keuntungan atau kerugian dari nilai exchange gains or losses presented
tukar disajikan di bawah laba operasi. below operating profit.
b. PSAK 118 memiliki persyaratan khusus b. PSAK 118 has specific requirements on
mengenai kategori dimana keuntungan the category in which derivative gains or
atau kerugian derivatif diakui – yaitu losses are recognised – which is the same
kategori yang sama dengan pendapatan category as the income and expenses
dan beban yang dipengaruhi oleh risiko affected by the risk that the derivative
yang dikelola oleh derivatif tersebut. is used to manage. Although the
Meskipun Perusahaan saat ini mengakui Company currently recognises some
beberapa keuntungan atau kerugian gains or losses in operating profit and
dalam laba operasi dan lainnya dalam others in finance costs, there might be a
biaya keuangan, mungkin akan terjadi change to where these gains or losses
perubahan mengenai tempat di mana are recognised, and the Company is
keuntungan atau kerugian tersebut currently evaluating the need for
diakui, dan Perusahaan saat ini sedang change.
mengevaluasi kebutuhan untuk
melakukan perubahan.
Page 18
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/10 Exhibit E/10
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
b. Perubahan pada Pernyataan Standar Akuntansi b. Changes to the Statements of Financial
Keuangan dan Interpretasi Pernyataan Standar Accounting Standards and Interpretations of
Akuntansi Keuangan (Lanjutan) Statement of Financial Accounting Standards
(Continued)
- PSAK 118 “Penyajian dan Pengungkapan dalam - PSAK 118 “Presentation and Disclosure in
Laporan Keuangan” (Lanjutan) Financial Statements” (Continued)
Manajemen saat ini sedang menilai secara rinci Management is currently assessing the detailed
implikasi penerapan standar baru ini pada implications of applying the new standard on the
laporan keuangan konsolidasian Grup. Dari Group’s consolidated financial statements. From
penilaian awal, secara garis besar, dampak the high-level preliminary assessment
potensial berikut telah diidentifikasi: (Lanjutan) performed, the following potential impacts have
been identified: (Continued)
2. Pos-pos yang disajikan dalam laporan 2. The line items presented on the primary
keuangan utama mungkin akan berubah akibat financial statements might change as a result
penerapan konsep ‘ringkasan terstruktur yang of the application of the concept of ‘useful
berguna’ dan prinsip yang ditingkatkan structured summary’ and the enhanced
mengenai agregasi dan disagregasi. Selain itu, principles on aggregation and disaggregation.
karena goodwill akan disajikan secara terpisah In addition, since goodwill will be required to
dalam laporan posisi keuangan, Perusahaan be separately presented in the statement of
akan memisahkan goodwill dan aset tidak financial position, the Company will
berwujud lainnya serta menyajikannya secara disaggregate goodwill and other intangible
terpisah dalam laporan posisi keuangan. assets and present them separately in the
statement of financial position.
3. Perusahaan tidak mengharapkan adanya 3. The Company does not expect there to be a
perubahan signifikan dalam informasi yang significant change in the information that is
saat ini diungkapkan dalam catatan, karena currently disclosed in the notes because the
persyaratan untuk mengungkapkan informasi requirement to disclose material information
material tetap tidak berubah; namun, cara remains unchanged; however, the way in
pengelompokan informasi tersebut mungkin which the information is grouped might
berubah sebagai akibat dari prinsip change as a result of the aggregation/
agregasi/disagregasi. Selain itu, akan ada disaggregation principles. In addition, there
pengungkapan baru yang signifikan yang will be significant new disclosures required
diwajibkan untuk: for:
- ukuran kinerja tetapan manajemen (UKTM); - management-defined performance measures
(MPM);
- rincian jenis beban untuk pos-pos yang - a break-down of the nature of expenses for
disajikan berdasarkan fungsi dalam kategori line items presented by function in the
operasi laporan laba rugi – rincian ini hanya operating category of the statement of
diperlukan untuk beberapa jenis beban profit or loss – this break-down is only
tertentu; dan required for certain nature expenses; and
- untuk periode tahunan pertama penerapan - for the first annual period of application of
PSAK 118, rekonsiliasi untuk setiap pos PSAK 118, a reconciliation for each line item
dalam laporan laba rugi antara angka yang in the statement of profit or loss between
telah disajikan ulang berdasarkan the restated amounts presented by applying
penerapan PSAK 118 dan angka yang PSAK 118 and the amounts previously
sebelumnya disajikan berdasarkan PSAK presented applying PSAK 201.
201.
- Dari perspektif laporan arus kas, akan ada - From a cash flow statement perspective,
perubahan cara penyajian bunga diterima there will be changes to how interest
dan bunga dibayar. Bunga dibayar akan received and interest paid are presented.
disajikan sebagai arus kas pendanaan dan Interest paid will be presented as financing
bunga diterima akan disajikan sebagai arus cash flows and interest received as investing
kas investasi, yang merupakan perubahan cash flows, which is a change from current
dari penyajian saat ini sebagai bagian dari presentation as part of operating cash flows.
arus kas operasi.
Page 19
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/11 Exhibit E/11
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
c. Dasar Konsolidasian c. Basis of Consolidation
Apabila entitas mengendalikan investee, maka hal Where an entity has control over an investee, it
tersebut diklasifikasikan sebagai Entitas Anak. is classified as a Subsidiary. The entity controls
Entitas mengendalikan investee jika tiga elemen an investee if all three of the following elements
berikut terpenuhi: pengendalian atas investee, are present: power over the investee, exposure to
eksposur atas hak imbal hasil variabel dari variable returns from the investee, and the
keterlibatannya dengan investee, dan kemampuan ability of the investor to use its power to affect
untuk menggunakan pengendalian nya atas those variable returns. Control is reassessed
investee untuk mempengaruhi jumlah imbal hasil whenever facts and circumstances indicate that
variabel dari investor. Pengendalian dapat dikaji there may be a change in any of these elements
kembali ketika fakta dan kondisi mengindikasikan of control.
bahwa terdapat kemungkinan adanya perubahan
pada elemen pengendalian tersebut.
Pengendalian de facto terjadi pada situasi dimana De-facto control exists in situations where the
Perusahaan memiliki kemampuan praktis untuk company has the practical ability to direct the
mengarahkan aktivitas relevan atas investee tanpa relevant activities of the investee without
memiliki hak suara mayoritas. Untuk menentukan holding the majority of the voting rights. In
apakah pengendalian de facto terjadi, maka determining whether de-facto control exists the
Perusahaan mempertimbangkan beberapa fakta company considers all relevant facts and
dan keadaan berikut ini: circumstances, including:
- Ukuran kepemilikan hak suara entitas relatif - The size of the company’s voting rights
terhadap ukuran dan penyebaran kepemilikan relative to both the size and dispersion of
pemilik suara lain; other parties who hold voting rights;
- Hak suara potensial substantif yang dimiliki - Substantive potential voting rights held by
oleh Perusahaan dan para pihak lain; the company and by other parties;
- Pengaturan kontraktual lain; - Other contractual arrangements;
- Pola historis dalam penggunaan hak suara. - Historic patterns in voting attendance.
c.
Laporan keuangan konsolidasian menyajikan hasil d. The consolidated financial statements present
Perusahaan dan entitas anaknya (“Grup”) seolah- the results of The Company and its subsidiaries
olah merupakan satu entitas. Transaksi antar (“the Group”) as if they formed a single entity.
entitas dan saldo antara Grup oleh karena itu Intercompany transactions and balances between
dieliminasi secara penuh. Group companies are therefore eliminated in full.
Laporan keuangan konsolidasian menggabungkan The consolidated financial statements incorporate
hasil kombinasi bisnis dengan menggunakan the results of business combinations using the
metode akuisisi. DaIam laporan posisi keuangan acquisition method. In the consolidated statement
konsolidasian, aset dan liabilitas teridentifikasi, of financial position, the acquirer's identifiable
dan liabilitas kontinjensi pada awalnya diakui assets, liabilities and contingent liabilities are
pada nilai wajar pada tanggal akuisisi. Hasil initially recognised at their fair values at the
tersebut dimasukkan dalam laporan penghasilan acquisition date. The results of acquired
komprehensif konsolidasian sejak tanggal operations are included in the consolidated
pengendalian diperoleh. Hasil tersebut tidak statement of comprehensive income from the date
dikonsolidasi sejak dari tanggal pengendalian on which control is obtained. They are
hilang. deconsolidated from the date on which control
ceases.
Page 20
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/12 Exhibit E/12
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
d. Kepentingan Non-Pengendali d. Non-Controlling Interests
Grup mengakui kepentingan non-pengendali pada The Group recognises any non-controlling interest
pihak yang diakuisisi baik sebesar nilai wajar atau in the acquirer on an acquisition-by-acquisition
sebesar bagian proporsional kepentingan basis, either at fair value or at the non-
nonpengendali atas aset neto pihak yang controlling interest’s proportionate share of the
diakuisisi. Kepentingan non-pengendali disajikan acquirer’s net assets. Non-controlling interest is
di ekuitas dalam laporan posisi keuangan reported as equity in the consolidated statement
konsolidasian, terpisah dari ekuitas pemilik of financial position, separate from the owner of
entitas induk. Komponen lain kepentingan non- the parent’s equity. Other components of non-
pengendali seperti opsi saham beredar secara controlling interest such as outstanding share
umum diakui pada nilai wajar. options are generally measured at fair value.
Selisih lebih imbalan yang dialihkan, jumlah setiap The excess of the consideration transferred the
kepentingan non-pengendali pada pihak diakuisisi amount of any non-controlling interest in the
dan nilai wajar pada tanggal akuisisi kepentingan acquirer and the acquisition-date fair value of any
ekuitas sebelumnya dimiliki oleh pihak previous equity interest in the acquirer over the
pengakuisisi pada pihak diakuisisi atas nilai wajar fair value of the net identifiable assets acquired
aset bersih teridentifikasi yang diperoleh dicatat is recorded as goodwill. If those amounts are less
sebagai goodwill. Jika jumlah tersebut lebih than the fair value of the net identifiable assets
rendah dari nilai wajar aset bersih teridentifikasi of the business acquired, in the case of a bargain
atas bisnis yang diakuisisi dalam kasus pembelian purchase, the difference is recognised directly in
dengan diskon, selisihnya diakui dalam laporan the income statement.
laba rugi.
e. Transaksi dan Saldo dalam Mata Uang Asing e. Foreign Currency Transactions and Balances
Transaksi-transaksi dalam mata uang asing dicatat Transactions recorded at the exchange rates
berdasarkan kurs yang berlaku pada saat transaksi prevailing at the time of transactions are made.
dilakukan. Pada setiap akhir tahun pelaporan, aset At the end of each reporting year, monetary
dan liabilitas moneter dalam mata uang asing assets and liabilities denominated in foreign
dijabarkan ke dalam Rupiah Indonesia dengan currencies are translated to Indonesian Rupiah
menggunakan kurs tengah tanggal transaksi using the middle exchange rates at the last bank
perbankan terakhir yang dipublikasikan oleh Bank transaction date as published by Bank Indonesia.
Indonesia.
Laba atau rugi atas selisih kurs yang timbul dari Exchange rate gains or losses arising from the
transaksi dalam mata uang asing dan penjabaran foreign currency transactions and from the
aset dan liabilitas moneter dalam mata uang asing translation of monetary assets and liabilities
diakui pada usaha tahun berjalan. denominated in foreign currencies are recognized
in the current year operations.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, As of 30 June 2026 and 31 December 2025, the
kurs yang digunakan adalah sebagai berikut: exchange rates used were as follows:
30 Juni/ 31 Desember/
June 2026 December 2025
1 Dolar Amerika Serikat 17.856 16.782 1 United States Dollar
1 Ringgit Malaysia 4.392 4.144 1 Malaysian Ringgit
Page 21
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/13 Exhibit E/13
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
f. Transaksi dengan Pihak Berelasi f. Transaction with Related Parties
Grup melakukan transaksi dengan pihak berelasi The Group has transactions with related parties
sesuai dengan definisi yang diuraikan pada as defined in PSAK 224: Disclosure of Related
PSAK 224: Pengungkapan Pihak-Pihak Berelasi. Parties.
i. Orang atau anggota keluarga dekatnya i. A person or a close member of that person’s
mempunyai relasi dengan entitas pelapor jika family is related to a reporting entity if that
orang tersebut: person:
a. Memiliki pengendalian atau pengendalian a. Has control or joint control over the
bersama atas entitas pelapor; reporting entity;
b. Memiliki pengaruh signifikan atas entitas b. Has significant influence over the reporting
pelapor; atau entity; or
c. Merupakan personil manajemen kunci c. Is a member of the key management
entitas pelapor atau entitas induk dari personnel of the reporting entity or a
entitas pelapor. parent of the reporting entity.
ii. Suatu entitas berelasi dengan entitas pelapor ii. An entity is related to a reporting entity if any
jika memenuhi salah satu dari kondisi berikut: of the following condition applies:
a. Entitas dan entitas pelapor adalah anggota a. The entity and the reporting entity are
dari kelompok usaha yang sama (artinya members of the same group (which means
Perusahaan berikutnya saling berelasi that each parent, subsidiary, and fellow
dengan entitas lain); subsidiary is related to the others);
b. Satu entitas adalah entitas asosiasi atau b. One entity is an associate or joint venture
ventura bersama dari entitas lain (atau of the other entity (or an associate or joint
entitas asosiasi atau ventura bersama yang venture of a member of a group of which
merupakan anggota suatu kelompok usaha, the other entity is a member);
yang mana entitas lain tersebut adalah
anggotanya);
c. Kedua entitas tersebut adalah ventura c. Both entities are joint ventures of the
bersama dari pihak ketiga yang sama; same third party;
d. Satu entitas adalah ventura bersama dari d. One entity is joint venture of a third entity
entitas ketiga dan entitas yang lain adalah and the other entity is an associate of the
entitas asosiasi dari entitas ketiga; third entity;
e. Entitas tersebut adalah suatu program e. The entity is a post- employment defined
imbalan pasca kerja untuk imbalan kerja benefit plan for the benefit of employees
dari salah satu entitas pelapor atau entitas of either the reporting entity or an entity
yang terkait dengan entitas pelapor. related to the reporting entity. If the
Apabila entitas pelapor adalah entitas yang reporting entity is running itself such a
menyelenggarakan program tersebut, plan, the sponsoring employers are also
maka entitas sponsor juga berelasi dengan related to the reporting entity;
entitas pelapor;
f. Entitas dikendalikan atau dikendalikan f. The entity is controlled or jointly
bersama oleh orang yang diidentifikasi controlled by a person identified in (i);
dalam huruf (i);
g. Orang yang diidentifikasi dalam huruf (i)(a) g. Person that identified in (i)(a) which have
memiliki pengaruh signifikan atas entitas significant influence over the entity or key
atau merupakan personil manajemen kunci management personnel of the entity (or
entitas (atau entitas induk dari entitas); parent entity from entity);
h. Entitas, atau anggota dari kelompok h. Entity, or member of a group where
dimana entitas merupakan bagian dari entity was part of a group, provides key
kelompok tersebut, menyediakan jasa management services to the reporting
personil manajemen kunci kepada entitas entity or parent entity from the reporting
pelapor atau kepada entitas induk dari entity.
entitas pelapor.
Page 22
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/14 Exhibit E/14
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
g. Aset Keuangan g. Financial Assets
Grup mengklasifikasikan aset keuangannya ke The Group classified its financial assets into one
dalam salah satu kategori yang dijelaskan di of the categories discussed below, depending on
bawah ini, tergantung pada tujuan pengakuisisian the purpose for which the asset was acquired.
aset.
Selain daripada aset keuangan yang memenuhi Other than financial assets in a qualifying hedging
kualifikasi hubungan lindung nilai, kebijakan relationship, the Group’s accounting policy for
akuntansi Grup dikategorikan sebagai berikut: each category is as follows:
Nilai wajar melalui laba atau rugi Fair value through profit or loss
Kategori ini meliputi hanya derivative in-the- This category comprises only in-the-money
money (lihat bagian “liabilitas keuangan” untuk derivatives (see "financial liabilities" section for
derivative out of the money). Derivatif tersebut out of money derivatives). They are carried in the
dicatat dalam laporan posisi keuangan consolidated statement of financial position at
konsolidasian pada nilai wajar dengan perubahan fair value with changes in fair value recognized in
nilai wajar diakui dalam laporan laba rugi dan the statement of comprehensive income in the
penghasilan komprehensif lain pada bagian finance income or expense line. Other than
pendapatan atau beban keuangan. Selain daripada derivative financial instruments which are not
instrumen keuangan derivatif yang digunakan designated as hedging instruments, the Group
sebagai instrumen lindung nilai, Grup tidak does not have any assets held for trading nor does
memiliki aset yang dimiliki untuk dijual maupun it voluntarily classify any financial assets as being
secara sukarela mengklasifikasikan aset keuangan at fair value through profit or loss.
pada nilai wajar melalui laporan laba rugi.
Biaya perolehan diamortisasi Amortised cost
Aset ini terutama muncul dari penyediaan barang These assets arise principally from the provision
dan jasa kepada pelanggan (sebagai contoh of goods and services to customers (e.g., trade
piutang usaha), tetapi juga menggabungkan jenis receivables), but also incorporate other types of
aset keuangan lainnya di mana tujuannya adalah financial assets where the objective is to hold
untuk memiliki aset-aset tersebut dengan tujuan these assets in order to collect contractual cash
untuk mengumpulkan arus kas kontraktual dan flows and the contractual cash flows are solely
arus kas kontraktual adalah semata-mata payments of principal and interest. They are
pembayaran pokok dan bunga. Aset tersebut pada initially recognised at fair value plus transaction
awalnya diakui pada nilai wajar ditambah biaya costs that are directly attributable to their
transaksi yang dapat diatribusikan secara langsung acquisition or issue, and are subsequently carried
dengan perolehan atau penerbitannya, dan at amortised cost using the effective interest rate
selanjutnya dicatat pada biaya perolehan method, less provision for impairment.
diamortisasi menggunakan metode suku bunga
efektif, dikurangi penyisihan penurunan nilai.
Penyisihan penurunan nilai untuk piutang usaha Impairment provisions for current and non-
lancar dan tidak lancar diakui berdasarkan current trade receivables are recognised based on
pendekatan yang disederhanakan dalam PSAK 109 the simplified approach within PSAK 109 using a
menggunakan matriks provisi dalam penentuan provision matrix in the determination of the
kerugian kredit ekspektasian sepanjang masa. lifetime expected credit losses. During this
Selama proses ini, probabilitas non-pembayaran process the probability of the non-payment of the
piutang usaha dinilai. Probabilitas ini kemudian trade receivables is assessed. This probability is
dikalikan jumlah kerugian yang diharapkan yang then multiplied by the amount of the expected
timbul dari wanprestasi untuk menentukan loss arising from default to determine the
perkiraan kerugian kredit ekpektasian sepanjang lifetime expected credit loss for the trade
masa untuk piutang usaha. receivables.
Page 23
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/15 Exhibit E/15
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
g. Aset Keuangan (Lanjutan) g. Financial Assets (Continued)
Biaya perolehan diamortisasi (Lanjutan) Amortised cost (Continued)
Untuk piutang usaha, yang dilaporkan bersih, Trade receivables, which are reported net, such
provisi tersebut dicatat dalam akun provisi provisions are recorded in a separate provision
terpisah dengan kerugian diakui dalam beban account with the loss being recognised within cost
pokok penjualan dalam laporan laba rugi of sales in the statement of comprehensive
komprehensif. income.
Pada konfirmasi bahwa piutang usaha tidak akan On confirmation that the trade receivable will not
dapat ditagih, nilai tercatat bruto aset dihapuskan be collectable, the gross carrying value of the
terhadap ketentuan terkait. asset is written off against the associated
provision.
Ketentuan penurunan nilai piutang dari pihak- Impairment provisions for receivables from
pihak berelasi dan transaksi kepada pihak-pihak related parties and transactions to related parties
berelasi diakui berdasarkan model kerugian kredit are recognised based on a forward looking
ekspektasian. Metodologi yang digunakan untuk expected credit loss model. The methodology
menentukan jumlah provisi didasarkan pada used to determine the amount of the provision is
apakah telah ada peningkatan risiko kredit yang based on whether there has been a significant
signifikan sejak pengakuan awal aset keuangan. increase in credit risk since initial recognition of
Bagi mereka yang risiko kreditnya tidak meningkat the financial asset. For those where the credit
secara signifikan sejak pengakuan awal aset risk has not increased significantly since initial
keuangan, kerugian kredit ekspektasian dua belas recognition of the financial asset, twelve month
bulan bersama dengan pendapatan bunga kotor expected credit losses along with gross interest
diakui. Bagi mereka yang memiliki risiko kredit income are recognised. For those for which credit
telah meningkat secara signifikan, kerugian kredit risk has increased significantly, lifetime expected
ekspektasian sepanjang masa bersama dengan credit losses along with the gross interest income
pendapatan bunga kotor diakui. Untuk mereka are recognised. For those that are determined to
yang dianggap mengalami penurunan nilai kredit, be credit impaired, lifetime expected credit
kerugian kredit ekspektasian sepanjang masa losses along with interest income on a net basis
serta pendapatan bunga secara bersih diakui. are recognised.
Dari waktu ke waktu, Grup memilih untuk From time to time, the Group elects to
menegosiasikan kembali persyaratan jatuh tempo renegotiate the terms of trade receivables due
piutang usaha dari pelanggan yang memiliki from customers with which it has previously had
transaksi historis yang baik negosiasi ulang seperti a good trading history. Such renegotiations will
ini dapat mengubah jangka waktu pembayaran lead to changes in the timing of payments rather
daripada perubahan jumlah terutang dan, sebagai than changes to the amounts owed and, in
akibatnya, arus kas baru yang diharapkan consequence, the new expected cash flows are
terdiskonto pada tingkat suku bunga efektif awal discounted at the original effective interest rate
dan perbedaan yang dihasilkan terhadap nilai and any resulting difference to the carrying value
tercatat diakui dalam laporan penghasilan is recognised in the statement of comprehensive
komprehensif (laba operasi). income (operating profit).
Aset keuangan Grup yang diukur pada biaya The Group's financial assets measured at
perolehan diamortisasi terdiri dari piutang usaha amortised cost comprise trade and other
dan piutang lain-lain dan kas dan bank dalam receivables and cash and banks in the
laporan posisi keuangan konsolidasian. consolidated statement of financial position.
Page 24
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/16 Exhibit E/16
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
g. Aset Keuangan (Lanjutan) g. Financial Assets (Continued)
Nilai wajar melalui penghasilan komprehensif lain Fair value through other comprehensive income
Perusahaan memiliki sejumlah investasi strategis The Company has a number of strategic
pada entitas publik dan entitas bukan publik yang investments in listed and unlisted entities which
tidak dicatat sebagai entitas anak, entitas are not accounted for as subsidiaries, associates
asosiasi, atau entitas yang dikendalikan bersama. or jointly controlled entities. For those
Untuk investasi tersebut, Perusahaan telah investments, the Company has made an
membuat pemilihan yang tidak dapat dibatalkan irrevocable election to classify the investments at
untuk mengklasifikasikan investasi pada nilai fair value through other comprehensive income
wajar melalui penghasilan komprehensif lain rather than through profit or loss as the Company
daripada melalui laba rugi karena Perusahaan considers this measurement to be the most
menganggap pengukuran ini sebagai yang paling representative of the business model for these
representatif dari model bisnis untuk aset ini. assets. They are carried at fair value with
Nilai tersebut dicatat pada nilai wajar dengan changes in fair value recognised in other
perubahan nilai wajar diakui dalam penghasilan comprehensive income and accumulated in the
komprehensif lain dan diakumulasikan dalam nilai fair value through other comprehensive income
wajar melalui cadangan penghasilan komprehensif reserves. Upon disposal any balance within fair
lain. Pada saat pelepasan, saldo dalam nilai wajar value through other comprehensive income
melalui cadangan penghasilan komprehensif lain reserves is reclassified directly to retained
direklasifikasi langsung ke laba ditahan dan tidak earnings and is not reclassified to profit or loss.
direklasifikasi ke laba rugi.
Pembelian dan penjualan aset keuangan yang Purchases and sales of financial assets measured
diukur pada nilai wajar melalui penghasilan at fair value through other comprehensive income
komprehensif lain diakui pada tanggal are recognised on settlement date with any
penyelesaian dengan perubahan nilai wajar antara change in fair value between trade date and
tanggal perdagangan dan tanggal penyelesaian settlement date being recognised in the fair value
diakui pada cadangan yang diukur pada nilai wajar through other comprehensive income reserves.
penghasilan komprehensif lain.
Penurunan nilai aset keuangan Impairment of financial assets
Setiap akhir periode pelaporan, Perusahaan The Company assesses at the end of each
mengevaluasi apakah terdapat bukti yang objektif reporting period whether there is any objective
bahwa aset keuangan atau kelompok aset evidence that a financial asset or a Company of
keuangan mengalami penurunan nilai. financial assets is impaired.
Aset keuangan atau kelompok aset keuangan A financial asset or a group of financial assets is
diturunkan nilainya dan kerugian penurunan nilai deemed to be impaired if, and only if, there is
telah terjadi jika, dan hanya jika, terdapat bukti objective evidence of impairment as a result of
yang objektif mengenai penurunan nilai tersebut one or more events that has occurred after the
sebagai akibat dari satu atau lebih peristiwa yang initial recognition of the asset (an incurred ‘loss
terjadi setelah pengakuan awal aset tersebut event’) and that loss event has an impact on the
(peristiwa yang merugikan), dan peristiwa yang estimated future cash flows of the financial
merugikan tersebut berdampak pada estimasi assets or the Company of financial assets that can
arus kas masa depan atas aset keuangan atau be reliably estimated.
kelompok aset keuangan yang dapat diestimasi
secara andal.
Untuk aset keuangan yang dicatat pada biaya For financial assets carried at amortized cost, the
perolehan diamortisasi, Perusahaan pertama kali Company first assesses whether objective
menentukan apakah terdapat bukti objektif evidence of impairment exists individually for
mengenai adanya penurunan nilai secara financial assets that are individually significant,
individual atas aset keuangan yang signifikan or collectively for financial assets that are not
secara individual atau untuk aset keuangan yang individually significant.
tidak signifikan secara individual terdapat bukti
penurunan nilai secara kolektif.
Page 25
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/17 Exhibit E/17
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
g. Aset Keuangan (Lanjutan) g. Financial Assets (Continued)
Penurunan nilai aset keuangan (Lanjutan) Impairment of financial assets (Continued)
Jika Perusahaan menentukan tidak terdapat bukti If the Company determines that no objective
objektif mengenai adanya penurunan nilai atas evidence of impairment exists for an individually
aset keuangan yang dinilai secara individual, assessed financial asset, whether significant or
terlepas aset keuangan tersebut signifikan atau not, it includes the asset in a group of financial
tidak, maka Perusahaan memasukkan aset assets with similar credit risk characteristics and
tersebut ke dalam kelompok aset keuangan yang collectively assesses them for impairment. Assets
memiliki karakteristik risiko kredit yang sejenis that are individually assessed for impairment and
dan menilai penurunan nilai kelompok tersebut for which an impairment loss is, or continues to
secara kolektif. Aset yang penurunan nilainya be, recognized are not included in a collective
dinilai secara individual, dan untuk itu kerugian assessment of impairment.
penurunan nilai diakui atau tetap diakui, tidak
termasuk dalam penilaian penurunan nilai secara
kolektif.
Jika terdapat bukti objektif bahwa kerugian If there is objective evidence that an impairment
penurunan nilai telah terjadi, jumlah kerugian loss has occurred, the amount of the loss is
tersebut diukur sebagai selisih antara nilai measured as the difference between the assets
tercatat aset dengan nilai kini estimasi arus kas carrying amount and the present value of
masa datang (tidak termasuk ekspektasi kerugian estimated future cash flows (excluding future
kredit masa mendatang yang belum terjadi). Nilai expected credit losses that have not yet been
kini estimasi arus kas masa mendatang didiskonto incurred). The present value of the estimated
menggunakan suku bunga efektif awal dari aset future cash flows is discounted at the financial
keuangan tersebut. assets original effective interest rate.
Ketika aset tidak tertagih, nilai tercatat atas aset When the asset becomes uncollectible, the
keuangan yang telah diturunkan nilainya dikurangi carrying amount of the financial assets is reduced
secara langsung atau jika ada suatu jumlah telah directly or if an amount was charged to the
dibebankan ke akun cadangan penurunan nilai allowance account, the amounts charged to the
jumlah tersebut dihapusbukukan terhadap nilai allowance account are written off against the
tercatat aset keuangan tersebut. carrying value of the financial assets.
Jika, pada periode berikutnya, jumlah kerugian If, in a subsequent period, the amount of the
penurunan nilai berkurang dan penurunan nilai impairment loss decreases and the impairment
tersebut diakui, maka kerugian penurunan nilai was recognized, the previously recognized
yang sebelumnya diakui dipulihkan, sepanjang impairment loss is reversed to the extent that the
nilai tercatat aset tidak melebihi biaya perolehan carrying amount of the asset does not exceed its
diamortisasi pada tanggal pemulihan dengan amortized cost at the reversal date by adjusting
menyesuaikan akun cadangan. Jumlah pemulihan the allowance account. The amount of the
aset keuangan diakui pada laba rugi. reversal is recognized in profit or loss.
Penerimaan kemudian atas piutang yang telah Subsequent recoveries of previously written off
dihapusbukukan sebelumnya, jika pada periode receivables, if in the current period, are credited
berjalan dikreditkan dengan menyesuaikan pada to the allowance accounts, but if after the
akun cadangan penurunan nilai, sedangkan jika reporting period, are credited to other operating
setelah akhir periode pelaporan dikreditkan income.
sebagai pendapatan operasional lainnya.
Page 26
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/18 Exhibit E/18
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
g. Aset Keuangan (Lanjutan) g. Financial Assets (Continued)
Penghentian pengakuan Derecognition
Suatu aset keuangan, atau mana yang berlaku, A financial assets, or where applicable a part of
bagian dari aset keuangan atau bagian dari a financial asset or part of a group of similar
kelompok aset keuangan sejenis, dihentikan financial assets, is derecognized when:
pengakuannya pada saat:
a. Hak kontraktual atas arus kas yang berasal a. The contractual rights to receive cash flows
dari aset keuangan tersebut berakhir; atau from the financial assets have expired; or
b. Perusahaan mentransfer hak kontraktual b. The company has transferred its contractual
untuk menerima arus kas yang berasal dari rights to receive cash flows from the financial
aset keuangan atau menanggung kewajiban asset or has assumed an obligation to pay
untuk membayar arus kas yang diterima tanpa them in full without material delay to a third
penundaan yang signifikan kepada pihak party under a “pass-through” arrangement
ketiga melalui suatu kesepakatan penyerahan and either (i) has transferred substantially all
dan (i) secara substansial mentransfer seluruh the risks and rewards of the financial assets,
risiko dan manfaat atas kepemilikan aset or (ii) has neither transferred nor retained
keuangan tersebut, atau (ii) secara substantially all the risks and rewards of the
substansial tidak mentransfer dan tidak financial assets, but has transferred control of
memiliki seluruh risiko dan manfaat atas the financial assets.
kepemilikan aset keuangan tersebut, namun
telah mentransfer pengendalian atas aset
keuangan tersebut.
h. Liabilitas Keuangan h. Financial Liabilities
Grup mengklasifikasikan liabilitas keuangan ke The Group’s classifies its financial liabilities into
dalam satu atau dua kategori, tergantung pada one of two categories, depending on the purpose
tujuan liabilitas tersebut diakuisisi. for which the liability was acquired.
Selain daripada liabilitas keuangan untuk tujuan Other than financial liabilities in a qualifying
lindung nilai (lihat penjelasan di bawah ini), hedging relationship (see below), the Group's
kebijakan akuntansi milik Perusahaan untuk setiap accounting policy for each category is as follows:
kategori dijelaskan sebagai berikut:
Nilai wajar melalui laporan laba rugi Fair value through profit or loss
Kategori ini hanya terdiri dari instrumen derivatif This category comprises only out-of-the-money
out-of-the-money (lihat ‘Aset keuangan’ in-the derivatives (see "Financial assets" for in the
money). Instrumen tersebut dinilai di dalam money derivatives). They are carried in the
laporan posisi keuangan konsolidasian pada nilai consolidated statement of financial position at
wajar dengan perubahan nilai wajar yang diakui di fair value with changes in fair value recognised in
dalam laporan penghasilan komprehensif. the statement of comprehensive income. The
Perusahaan tidak mempunyai atau mengeluarkan Company does not hold or issue derivative
instrumen derivatif untuk tujuan spekulasi instruments for speculative purposes, but for
melainkan untuk tujuan lindung nilai. Selain hedging purposes. Other than these derivative
instrumen derivatif tersebut, Grup tidak memiliki financial instruments, the Group does not have
liabilitas untuk diperdagangkan maupun ditujukan any liabilities held for trading nor has it
bagi semua liabilitas keuangan yang designated any financial liabilities as being at fair
dikelompokkan sebagai nilai wajar melalui laporan value through profit or loss.
laba rugi.
Grup tidak mempunyai atau mengeluarkan The Group does not hold or issue derivative
instrumen derivatif untuk tujuan spekulasi instruments for speculative purposes, but for
melainkan untuk tujuan lindung nilai. hedging purposes.
Page 27
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/19 Exhibit E/19
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
h. Liabilitas Keuangan (Lanjutan) h. Financial Liabilities (Continued)
Nilai wajar melalui laporan laba rugi (Lanjutan) Fair value through profit or loss (Continued)
Selain instrumen derivatif tersebut, Grup tidak Other than these derivative financial
memiliki liabilitas untuk diperdagangkan maupun instruments, the Group does not have any
ditujukan bagi semua liabilitas keuangan yang liabilities held for trading nor has it designated
dikelompokkan sebagai nilai wajar melalui laporan any financial liabilities as being at fair value
laba rugi. through profit or loss.
Liabilitas keuangan lain Other financial liabilities
Liabilitas keuangan lain termasuk hal-hal berikut: Other financial liabilities include the following
items:
- Pinjaman bank dan perpetual preference - Bank borrowings and the Company's perpetual
share Perusahaan pada awalnya diakui pada preference shares are initially recognised at
nilai wajar dikurangi biaya transaksi yang fair value net of any transaction costs directly
dapat diatribusikan secara langsung pada saat attributable to the issue of the instrument.
penerbitan instrumen. Liabilitas dengan bunga Such interest bearing liabilities are
seperti itu selanjutnya diukur pada biaya subsequently measured at amortised cost
perolehan diamortisasi dengan menggunakan using the effective interest rate method,
metode tingkat suku bunga efektif, yang which ensures that any interest expense over
memastikan bahwa beban bunga selama the period to repayment is at a constant rate
periode sampai dengan pembayaran kembali on the balance of the liability carried in the
menggunakan kurs konstan pada saldo consolidated statement of financial position.
liabilitas yang dicatat dalam laporan posisi For the purposes of each financial liability,
keuangan konsolidasian. Untuk tujuan dari interest expense includes initial transaction
setiap liabilitas keuangan, beban bunga costs and any premium payable on
termasuk biaya transaksi awal dan premi redemption, as well as any interest or coupon
terutang pada saat penebusan, serta bunga payable while the liability is outstanding.
atau kupon terutang pada saat liabilitas masih
belum diselesaikan.
- Utang usaha dan liabilitas moneter jangka - - Trade payables and other short-term
pendek lain yang pada saat pengukuran awal monetary liabilities, which are initially
diakui pada nilai wajar dan selanjutnya dicatat recognised at fair value and subsequently
pada biaya perolehan diamortisasi dengan carried at amortised cost using the effective
menggunakan metode suku bunga efektif. interest method.
i. Kas dan Bank f. i. Cash and Banks
Kas dan bank disajikan di laporan posisi keuangan g. Cash and banks presented in the consolidated
konsolidasian. Di laporan arus kas mencakup kas statement of financial position. In the statement
dan simpanan yang sewaktu-waktu bisa dicairkan of cash flows include cash in hand and deposits
dan tidak dijaminkan serta tidak dibatasi held at call with banks and they are not being
penggunaannya. pledged as collateral for borrowings and not
restricted to use.
j. Biaya Dibayar di Muka dan uang muka h. j. Prepaid Expenses and Advance payment
Biaya dibayar di muka dan uang muka diamortisasi i. Prepaid expenses and Advance payment are
sesuai dengan masa manfaat masing-masing biaya amortized over the periods benefited using the
dengan menggunakan metode garis lurus. straight-line method.
Page 28
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/20 Exhibit E/20
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
k. Persediaan j. k. Inventories
f.
Persediaan dinyatakan berdasarkan nilai terendah Inventories are stated at the lower of cost or net
antara biaya perolehan atau nilai realisasi neto. realizable value. Cost is determined using the
Biaya perolehan ditentukan dengan menggunakan Weighted Average method.
metode rata-rata tertimbang.
Penyisihan kerugian penurunan nilai persediaan Allowance for impairment losses on inventories is
ditentukan untuk menurunkan nilai tercatat determined to reduce the carrying value of
persediaan ke nilai realisasi neto. inventories to their net realizable value.
l. Aset Tetap l. Property and Equipment
Grup memilih model biaya sebagai kebijakan The Group’s has chosen to use the cost model as
akuntansi pengukuran aset tetapnya. the accounting policy for measurement of its
property and equipment.
Seluruh aset tetap awalnya diakui sebesar biaya All property and equipment are initially
perolehan, yang terdiri atas harga perolehan dan recognized at cost, which comprises its
biaya-biaya tambahan yang dapat diatribusikan acquisition price and any costs directly
langsung untuk membawa aset ke lokasi dan attributable in bringing the asset to the location
kondisi yang diinginkan supaya aset tersebut siap and condition necessary for it to be capable of
digunakan sesuai dengan maksud manajemen. operating in the manner intended by
management.
Setelah pengakuan awal, aset tetap, kecuali hak Subsequent to initial recognition, property and
atas tanah, dinyatakan sebesar biaya perolehan equipment, except landrights, are carried at cost
dikurangi akumulasi penyusutan dan rugi less accumulated depreciation and impairment
penurunan nilai, jika ada. losses, if any.
Penyusutan aset tetap tertentu dihitung dengan Depreciation of certain property and equipment
menggunakan metode garis lurus berdasarkan is computed using the straight-line method based
masa manfaat ekonomis aset tetap sebagai on the estimated useful lives of the assets as
berikut: follows:
Tarif penyusutan/ Tahun/
Depreciation rate Years
Bangunan 5,00% 20 Buildings
Renovasi bangunan 25,00% 4 Buildings renovation
Perbaikan sewa 25,00% 4 Leasehold improvements
Kendaraan 25,00% 4 Vehicles
Peralatan kantor 12,50% 8 Office equipements
Peralatan teknik 12,50% 8 Technical equipments
Grup melakukan perubahan kebijakan akuntansi The Group changed their accounting policy of
atas aset tetap dari model biaya menjadi model property and equipment from cost basis to
revaluasi sejak tanggal 31 Desember 2023 untuk revaluation basis as of 31 December 2023 for
aset tetap hak atas tanah dan bangunan. Aset property and equipment of land and building.
tetap selanjutnya dicatat pada nilai wajar, Property and equipment are subsequently carried
berdasarkan penilaian periodik yang dihitung oleh at fair value, based on periodic valuations by a
penilai profesional. professionally qualified valuer.
Perusahaan mengubah metode penyusutan aset The company changed the depreciation method
tetap dari metode saldo menurun ganda menjadi for property and equipment from the double
metode garis lurus efektif Januari 2026. Sesuai declining balance method to the straight line
dengan standar akuntansi yang berlaku, method effective January 2026. In accordance
perubahan ini diperlakukan sebagai perubahan with applicable accounting standards, this change
estimasi akuntansi dan diterapkan secara is treated as a change in accounting estimate and
prospektif. is applied prospectively.
Page 29
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/21 Exhibit E/21
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
l. Aset Tetap (Lanjutan) l. Property and Equipment (Continued)
Biaya legal awal untuk mendapatkan hak legal Initial legal costs incurred to obtain legal rights
diakui sebagai bagian biaya akuisisi hak atas are recognised as part of the acquisition cost of
tanah, biaya-biaya tersebut tidak didepresiasikan. the land rights, and these costs are not
Biaya terkait dengan pembaharuan hak atas tanah depreciated. Costs related to renewal of
diakui sebagai aset takberwujud dan diamortisasi landrights are recognised as intangible assets and
sepanjang umur hak atas tanah. amortised during the period of the land rights.
Pada tanggal revaluasi, akumulasi penyusutan At the date of revaluation, the accumulated
atas aset tetap yang direvaluasi dieliminasi depreciation on the revalued property and
terhadap jumlah tercatat bruto dari aset dan equipment are eliminated against the gross
jumlah neto disajikan kembali terhadap jumlah carrying amount of the asset and the net amount
revaluasi aset. is restated to the revalued amount of the asset.
Revaluasi ini dilakukan dengan tingkat These revaluations are made with sufficient
keteraturan yang memadai untuk menjamin regularity to ensure that the carrying amount
bahwa jumlah tercatat tidak berbeda secara does not differ materially from that which would
material dari nilai wajar yang ditentukan pada be determined using fair value at the end of the
periode pelaporan. Perubahan pada nilai wajar reporting period. Changes in fair value are
diakui dalam penghasilan komprehensif lain dan recognized in other comprehensive income and
diakumulasi dalam cadangan revaluasi kecuali accumulated in the revaluation reserve except to
untuk penurunan nilai yang melebihi saldo kredit the extent that any decrease in value in excess of
pada cadangan revaluasi, atau pembalikan untuk the credit balance on the revaluation reserve, or
transaksi tersebut, diakui dalam laporan laba rugi. reversal of such a transaction, is recognized in
profit or loss.
Frekuensi revaluasi bergantung pada perubahan The frequency of revaluation depends on changes
nilai wajar dari aset tetap yang direvaluasi. Jika in the fair value of the revalued property and
nilai wajar dari aset yang direvaluasi berbeda equipment. If the fair value of revaluation of
secara material dengan jumlah tercatatnya, maka property and equipment differs materially by its
revaluasi lanjutan disyaratkan. Beberapa aset carrying amount, a further revaluation is
tetap mengalami perubahan nilai wajar secara required. Some property and equipment are
signifikan dan fluktuatif, sehingga perlu subject to significant changes in their fair value
direvaluasi secara tahunan. Revaluasi tahunan and fluctuate, so they need to be revalued on an
tersebut tidak perlu dilakukan untuk aset tetap annual basis. The annual revaluation is not
yang perubahan nilai wajarnya tidak signifikan. necessary for property and equipment whose
Sebaliknya, aset tetap tersebut mungkin perlu changes in fair value are insignificant. On the
direvaluasi setiap tiga atau lima tahun sekali. other hand, the property and equipment may
need to be revalued every three or five years.
Penilaian aset tetap dilakukan atas penurunan dan The carrying amounts of property and equipment
kemungkinan penurunan nilai wajar aset jika are reviewed for impairment when events or
terjadi peristiwa atau perubahan keadaan yang changes in circumstances indicate that the
mengindikasikan bahwa nilai tercatat mungkin carrying values may not be fully recoverable.
tidak dapat seluruhnya terealisasi.
Jumlah tercatat aset tetap dihentikan An item of property and equipment is
pengakuannya pada saat dilepaskan atau saat derecognized upon disposal or when no future
tidak ada manfaat ekonomis masa depan yang economic benefits are expected from its use or
diharapkan dari penggunaan atau pelepasannya. disposal.
Page 30
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/22 Exhibit E/22
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
l. Aset Tetap (Lanjutan) l. Property and Equipment (Continued)
Laba atau rugi yang timbul dari penghentian Any gain or loss arising on derecognition of the
pengakuan aset (dihitung sebagai perbedaan asset (calculated as the difference between the
antara jumlah neto hasil pelepasan dan jumlah net disposal proceeds and the carrying amount of
tercatat dari aset) dikreditkan atau dibebankan the asset) is included in profit or loss in the year
pada operasi tahun aset tersebut dihentikan the asset is derecognized.
pengakuannya.
Beban pemeliharaan dan perbaikan dibebankan Repairs and maintenance are taken to profit or
pada operasi pada saat terjadinya. Beban loss when incurred. The cost of major renovation
pemugaran dan penambahan dalam jumlah besar and restoration is included in the carrying amount
dikapitalisasi kepada jumlah tercatat aset tetap of the related property and equipment when it
terkait bila besar kemungkinan bagi Perusahaan is probable that future economic benefits in
manfaat ekonomi masa depan menjadi lebih besar excess of the originally assessed standard
dari standar kinerja awal yang ditetapkan performance of the existing asset will flow to the
sebelumnya dan disusutkan sepanjang sisa masa Company, and is depreciated over the remaining
manfaat aset tetap terkait. useful life of the related assets.
Nilai residu dari aset tetap adalah estimasi jumlah The residual value of a property and equipment is
yang dapat diperoleh Perusahaan saat ini dari the estimated amount that can be acquired by the
pelepasan aset tetap, setelah dikurangi estimasi Company at this time of disposal of property and
biaya pelepasan, jika aset tetap telah mencapai equipment, net of estimated costs of disposal, if
umur dan kondisi yang diperkirakan pada akhir the fixed asset has reached the age and condition
umur manfaat ekonomisnya. expected at the end of its useful life.
Pada setiap akhir tahun pelaporan, nilai residu, The residual values, useful lives and methods of
manfaat ekonomis dan metode penyusutan depreciation of assets are reviewed, and adjusted
dievaluasi, dan jika sesuai keadaan, disesuaikan prospectively, if appropriate, at the end of each
secara prospektif. reporting year.
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 property and equipment. The
tetap. Akumulasi biaya perolehan aset dalam accumulated costs are reclassified to the
penyelesaian dipindahkan ke masing-masing aset appropriate property and equipment account
tetap yang bersangkutan pada saat aset tersebut when the construction is substantially completed
selesai dikerjakan dan siap digunakan sesuai and the constructed asset is ready for its
dengan tujuannya. Aset dalam penyelesaian tidak intended use. Constructions in progress are not
disusutkan karena belum tersedia untuk depreciated as these are not yet available for use.
digunakan.
m. Aset Takberwujud m. Intangible assets
Piranti lunak komputer Computer software
Biaya pengembangan yang dapat secara langsung Development costs that are directly attributable
diatribusikan kepada desain dan pengujian produk to the design and testing of identifiable and
piranti lunak yang dapat diidentifikasi dan unik unique software products controlled by the
yang dikendalikan oleh Perusahaan diakui sebagai Company are recognised as intangible assets and
aset takberwujud dan amortisasi selama estimasi amortised over their estimated useful lives of
masa manfaat yaitu 8 tahun. 8 years.
Biaya yang dapat diatribusikan secara langsung Directly attributable costs that are capitalized as
dikapitalisasi sebagai bagian produk piranti lunak part of the software product include the software
mencakup beban pekerja pengembang piranti development employee costs and an appropriate
lunak dan bagian overhead yang relevan. portion of relevant overheads.
Page 31
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/23 Exhibit E/23
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
m. Aset Takberwujud (Lanjutan) m. Intangible assets (Continued)
Piranti lunak computer (Lanjutan) Computer software (Continued)
Pengeluaran pengembangan yang lain yang tidak Other development expenditures that do not
memenuhi kriteria ini diakui sebagai beban pada meet these criteria are recognised as an expense
saat terjadinya. Biaya pengembangan yang as incurred. Development costs previously
sebelumnya diakui sebagai beban tidak dapat recognised as an expense are not recognised as an
diakui sebagai aset pada periode berikutnya. asset in a subsequent period.
n. Sewa n. Lease
Mengidentifikasi Sewa Identifying Leases
Grup memperhitungkan suatu kontrak, atau The Group’s accounts for a contract, or a portion
bagian dari suatu kontrak, sebagai suatu sewa of a contract, as a lease when it conveys the right
ketika Perusahaan memberikan hak untuk to use an asset for a period of time in exchange
menggunakan aset selama suatu jangka waktu for consideration. Leases are those contracts that
untuk dipertukarkan dengan imbalan. Sewa adalah satisfy the following criteria:
kontrak yang memenuhi kriteria berikut:
- Terdapat aset identifikasian; - There is an identified asset;
- Perusahaan memperoleh secara substansial - The Company obtains substantially all the
semua manfaat ekonomis dari penggunaan economic benefits from use of the asset; and
aset; dan
- Perusahaan memiliki hak untuk mengarahkan - The Company has the right to direct use of the
penggunaan aset. asset.
Grup mempertimbangkan apakah pemasok The Group considers whether the supplier has
memiliki hak substitusi substantif. Jika pemasok substantive substitution rights. If the supplier
memang memiliki hak-hak tersebut, kontrak tidak does have those rights, the contract is not
diidentifikasi sebagai penyebab timbulnya sewa. identified as giving rise to a lease.
Dalam menentukan apakah Grup mendapatkan In determining whether the Group obtains
secara substantial seluruh manfaat ekonomik dari substantially all the economic benefits from use
penggunaan aset selama periode penggunaan, of the asset, the Group considers only the
Grup hanya mempertimbangkan manfaat ekonomi economic benefits that arise use of the asset, not
yang timbul dari penggunaan aset, bukan manfaat those incidentals to legal ownership or other
yang terkait dengan kepemilikan legal atau potential benefits.
manfaat potensial lainnya.
Dalam menentukan apakah Grup memiliki hak In determining whether the Group has the right
untuk mengarahkan penggunaan aset, Grup to direct use of the asset, the Group considers
mempertimbangkan apakah Grup mengarahkan whether it directs how and for what purpose the
bagaimana dan untuk tujuan apa aset tersebut asset is used throughout the period of use.
digunakan selama periode penggunaan.
Jika tidak ada keputusan signifikan yang harus If there are no significant decisions to be made
dibuat karena sifat aset tersebut, Grup akan because they are pre-determined due to the
mempertimbangkan apakah Grup terlibat dalam nature of the asset, the Group considers whether
desain aset dengan cara menetapkan sebelumnya it was involved in the design of the asset in a way
bagaimana dan untuk tujuan apa aset akan that predetermines how and for what purpose the
digunakan selama periode penggunaan, jika tidak asset will be used throughout the period of use. If
ada keputusan signifikan yang harus dibuat karena the contract or portion of a contract does not
sifat aset tersebut. Jika kontrak atau bagian dari satisfy these criteria, the Company applies other
kontrak tidak memenuhi kriteria ini, Grup applicable PSAK rather than PSAK 116.
menerapkan PSAK lain yang berlaku, daripada
PSAK 116.
Page 32
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/24 Exhibit E/24
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
n. Sewa (Lanjutan) n. Lease (Continued)
Semua sewa dicatat dengan mengakui aset hak- All leases are accounted by recognising a right-of-
guna dan liabilitas sewa kecuali untuk : use asset and a lease liability except for:
- Sewa aset bernilai rendah; dan - Leases of low value assets; and
- Sewa dengan durasi 12 bulan atau kurang. - Leases with a duration of 12 months or less.
Liabilitas sewa diukur pada nilai kini dari Lease liabilities are measured at the present
pembayaran kontraktual terutang kepada value of the contractual payments due to the
penyewa selama masa sewa, dengan tingkat lessor over the lease term, with the discount rate
diskonto yang ditentukan mengacu pada tarif determined by reference to the rate inherent in
dalam sewa kecuali dapat ditentukan dengan the lease unless readily determinable, in which
mudah untuk menentukan suku bunga pinjaman case the Company’s incremental borrowing rate
inkremental Perusahaan pada saat dimulainya on commencement of the lease is used.
sewa
Pembayaran sewa variabel hanya termasuk dalam Variable lease payments are only included in the
pengukuran liabilitas sewa jika mereka measurement of the lease liability if they depend
bergantung pada indeks atau tarif. Dalam kasus on an index or rate. In such cases, the initial
seperti itu, pengukuran awal dari liabilitas sewa measurement of the lease liability assumes the
mengasumsikan elemen variabel akan tetap tidak variable element will remain unchanged
berubah selama masa sewa. Pembayaran sewa throughout the lease term. Other variable lease
variabel lain-lain dibebankan pada periode yang payments are expensed in the period to which
terkait. they relate
Pada pengakuan awal, nilai tercatat liabilitas sewa On initial recognition, the carrying value of the
juga mencakup: lease liability also includes:
- jumlah yang diharapkan dibayarkan - amounts expected to be payable under any
berdasarkan jaminan nilai residual; residual value guarantee;
- harga eksekusi setiap opsi pembelian yang - the exercise price of any purchase option
diberikan untuk Perusahaan jika terdapat granted in for the Company if it is reasonably
kepastian yang memadai untuk menilai opsi certain to assess that option; and
itu; dan
- penalti yang harus dibayar untuk mengakhiri - any penalties payable for terminating the
sewa, jika jangka waktu sewa telah diestimasi lease, if the term of the lease has been
berdasarkan opsi terminasi akan dilakukan. estimated on the basis of termination option
being exercised.
Aset hak-guna pada awalnya diukur sebesar Right-of-use assets are initially measured at the
jumlah liabilitas sewa, dikurangi untuk setiap amount of the lease liability, reduced for any
insentif sewa yang diterima, dan ditambah untuk: lease incentives received, and increased for:
- pembayaran sewa yang dilakukan pada atau - lease payments made at or before
sebelum dimulainya sewa; dan commencement of the lease; and
- biaya langsung awal yang dikeluarkan. - initial direct costs incurred.
Setelah pengukuran awal, liabilitas sewa Subsequent to initial measurement lease
meningkat sebagai akibat dari bunga yang liabilities increase as a result of interest charged
dibebankan pada tingkat konstan pada saldo at a constant rate on the balance outstanding and
terutang dan dikurangi untuk pembayaran sewa. are reduced for lease payments made. Right-of-
Aset hak-guna diamortisasi secara garis lurus use assets are depreciated on a straight-line basis
selama sisa masa sewa atau selama umur ekonomis over the remaining term of the lease or over the
aset yang tersisa, jika dinilai lebih pendek remaining economic life of the asset if, rarely,
daripada masa sewa tersebut. this is judged to be shorter than the lease term.
Page 33
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/25 Exhibit E/25
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
o. Penurunan Nilai Aset Non-Keuangan o. Impairment of Non-Financial Assets
Pada setiap akhir tahun pelaporan, Grup menilai The Group assesses at the end of each reporting
apakah terdapat indikasi suatu aset mengalami year whether there is an indication that an asset
penurunan nilai. Jika terdapat indikasi tersebut, may be impaired. If any such indication exists,
maka Perusahaan akan membuat estimasi atas the Company makes an estimate of the asset’s
jumlah terpulihkan aset tersebut. recoverable amount.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of an
individual adalah jumlah yang lebih tinggi antara assets or cash-generating unit’s (CGU) fair value
nilai wajar aset atau unit penghasil kas (UPK) less costs to sell and its value in use, and is
dikurangi biaya untuk menjual dengan nilai determined for an individual asset, unless the
pakainya, kecuali aset tersebut tidak menghasilkan asset does not generate cash inflows that are
arus kas masuk yang sebagian besar independen largely independent of those from other assets or
dari aset atau kelompok aset lain. Jika nilai Company of assets. Where the carrying amount of
tercatat aset lebih besar daripada nilai an asset exceeds its recoverable amount, the
terpulihkannya, maka aset tersebut asset is considered impaired and is written down
dipertimbangkan mengalami penurunan nilai dan to its recoverable amount.
nilai tercatat aset diturunkan nilai menjadi sebesar
nilai terpulihkannya.
Penilaian dilakukan pada setiap akhir tahun An assessment is made at the end of each
pelaporan apakah terdapat indikasi bahwa rugi reporting year as to whether there is any
penurunan nilai yang telah diakui dalam tahun indication that previously recognized impairment
sebelumnya untuk suatu aset mungkin tidak ada losses for an asset may no longer exist or may
lagi atau mungkin telah menurun. Jika indikasi have decreased. If such indication exists, the
tersebut ada, maka entitas mengestimasi jumlah recoverable amount is estimated.
terpulihkan aset tersebut.
Kerugian penurunan nilai yang telah diakui dalam A previously recognized impairment loss for an
tahun sebelumnya untuk suatu aset dibalik hanya asset is reversed only if there has been a change
jika terdapat perubahan asumsi-asumsi yang in the assumptions used to determine the asset’s
digunakan untuk menentukan jumlah terpulihkan recoverable amount since the last impairment
aset tersebut sejak rugi penurunan nilai terakhir loss was recognized.
diakui.
Pembalikan tersebut dibatasi sehingga jumlah The reversal is limited so that the carrying
tercatat aset tidak melebihi jumlah terpulihkannya amount of the assets does not exceed its
maupun jumlah tercatat, neto setelah penyusutan, recoverable amount, nor exceed the carrying
seandainya tidak ada rugi yang telah diakui untuk amount that would have been determined, net of
aset tersebut pada tahun sebelumnya. depreciation, had no impairment loss been
recognized for the asset in prior years.
Pembalikan rugi penurunan nilai diakui dalam laba The reversal of an impairment loss is recognized
rugi. Setelah pembalikan tersebut diakui, in profit or loss. After such reversal, the
penyusutan aset tersebut disesuaikan di tahun depreciation charged is adjusted in future years
mendatang untuk mengalokasikan jumlah tercatat to allocate the asset’s revised carrying amount,
aset yang direvisi, dikurangi nilai sisanya, dengan less any residual value, on a systematic basis over
dasar yang sistematis selama sisa umur its remaining useful life.
manfaatnya.
Page 34
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/26 Exhibit E/26
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
p. Program Imbalan Pasti p. Defined benefit schemes
Surplus dan defisit program imbalan pasti diukur Defined benefit scheme surpluses and deficits are
sebesar: measured at:
- Nilai wajar dari aset yang direncanakan pada - The fair value of plan assets at the reporting
tanggal pelaporan; dikurangi date; less
- Liabilitas yang direncanakan dihitung dengan - Planned liabilities calculated using the
menggunakan metode projected unit credit projected unit credit method discounted to
yang didiskonto ke nilai kini dengan its present value using yields available on
menggunakan imbal hasil obligasi perusahaan high quality corporate bonds that have
yang berkualitas tinggi yang tersedia yang maturity dates approximating to the terms of
memiliki tanggal jatuh tempo yang mendekati the liabilities; plus
persyaratan liabilitas; ditambah
- Biaya jasa lalu yang tidak diakui; dikurangi - Unrecognized past service costs; less
- Dampak persyaratan pendanaan minimum yang - The effect of minimum funding requirements
disetujui dengan skema perwakilan. agreed with scheme trustees.
Pengukuran kembali kewajiban pasti neto diakui Remeasurements of the net defined obligation
langsung dalam ekuitas. Pengukuran Kembali are recognised directly within equity. The
tersebut termasuk: remeasurements include:
- Keuntungan dan kerugian aktuaris. - Actuarial gains and losses.
- Imbalan atas aset program (tidak termasuk - Return on plan assets (interest exclusive).
bunga).
- Dampak batas tertinggi aset (tidak termasuk - Any asset ceiling effects (interest exclusive).
bunga).
Biaya jasa diakui dalam laporan laba rugi, dan Service costs are recognised in profit or loss, and
termasuk biaya jasa kini dan masa lalu, serta include current and past service costs as well as
keuntungan dan kerugian kurtailmen. gains and losses on curtailments.
Beban bunga neto (pendapatan) diakui dalam Net interest expense (income) is recognised in
laporan laba rugi dan dihitung dengan menerapkan profit or loss, and is calculated by applying the
tingkat diskonto untuk mengukur kewajiban discount rate used to measure the defined
imbalan pasti (aset) pada awal periode tahunan benefit obligation (asset) at the beginning of the
hingga saldo kewajiban imbalan pasti bersih (aset), annual period to the balance of the net defined
dengan mempertimbangkan dampak dari benefit obligation (asset), considering the
pembayaran iuran dan manfaat selama periode. effects of contributions and benefit payments
during the period.
Keuntungan atau kerugian yang timbul dari Gains or losses arising from changes to scheme
perubahan manfaat program atau kurtailmen benefits or scheme curtailment are recognised
diakui secara langsung dalam laporan laba rugi. immediately in profit or loss.
Penyelesaian program imbalan pasti diakui dalam Settlements of defined benefit schemes are
periode dimana penyelesaian tersebut terjadi. recognised in the period in which the settlement
occurs.
q. Provisi q. Provision
Provisi diakui jika Grup mempunyai kewajiban kini Provisions are recognized when the Group has a
(hukum maupun konstruktif) sebagai akibat present obligation (legal or constructive) as a
peristiwa masa lalu, yang memungkinkan Grup result of a past event, it is probable that the
harus menyelesaikan kewajiban tersebut dan Group will be required to settle the obligation
estimasi yang andal mengenai jumlah kewajiban and a reliable estimate can be made of the
tersebut dapat dibuat. amount of the obligation.
Page 35
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/27 Exhibit E/27
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
q. Provisi (Lanjutan) q. Provision (Continued)
Jumlah yang diakui sebagai provisi adalah hasil The amount recognized as a provision is the best
estimasi terbaik pengeluaran yang diperlukan estimate of the consideration required to settle
untuk menyelesaikan kewajiban kini pada tanggal the obligation at the reporting date, taking into
pelaporan, dengan mempertimbangkan risiko dan account the risks and uncertainties surrounding
ketidakpastian terkait kewajiban tersebut. the obligation.
Ketika provisi diukur menggunakan estimasi arus Where a provision is measured using the cash
kas untuk menyelesaikan kewajiban kini, maka flows estimated to settle the present obligation,
nilai tercatat provisi adalah nilai kini arus kas its carrying amount is the present value of those
tersebut. cash flows.
Jika sebagian atau seluruh pengeluaran untuk When some or all of the economic benefits
menyelesaikan provisi diganti oleh pihak ketiga, required to settle a provision are expected to be
maka penggantian itu diakui hanya pada saat recovered from a third party, the receivable is
timbul keyakinan bahwa penggantian pasti akan recognized as an asset if it is virtually certain
diterima dan jumlah penggantian dapat diukur that reimbursement will be received and the
dengan andal. amount of the receivable can be measured
reliably.
r. Perpajakan r. Taxation
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises current and deferred
tangguhan. Pajak diakui dalam laba rugi, kecuali tax. Tax is recognized in profit or loss, except to
jika berkaitan dengan item yang diakui dalam the extent that it relates to items recognized in
penghasilan komprehensif lain atau secara other comprehensive income or directly in
langsung dalam ekuitas. Dalam kasus ini, pajak equity. In this case, the tax is also recognized in
diakui dalam penghasilan komprehensif lain atau other comprehensive income or directly in
langsung dalam ekuitas. equity, respectively.
Pajak Kini Current Tax
Beban pajak penghasilan kini dihitung dengan dasar The current income tax charge is calculated on
hukum pajak yang berlaku atau yang secara the basis of the tax laws enacted or substantively
substantive berlaku pada akhir pelaporan. Aset enacted at the end of the reporting period.
atau liabilitas pajak penghasilan kini terdiri dari Current income tax assets and/or liabilities
kewajiban kepada atau klaim dari otoritas pajak comprise those liabilities to, or claim from, tax
yang berhubungan dengan periode pelaporan kini authorities relating to the current or prior
atau sebelumnya, yang belum dibayar pada akhir reporting period, that are unpaid at the end of
periode tanggal pelaporan. Berdasarkan laba kena each reporting period date. Based on the taxable
pajak untuk periode tersebut. Seluruh perubahan profit for the period. All changes to current tax
pada aset atau liabilitas pajak kini diakui sebagai assets or liabilities are recognized as a
komponen biaya pajak penghasilan dalam laba atau component of income tax expense in profit or
rugi. loss.
Page 36
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/28 Exhibit E/28
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
r. Perpajakan (Lanjutan) r. Taxation (Continued)
Pajak Tangguhan Deferred Tax
Aset dan liabilitas pajak tangguhan diakui ketika Deferred tax assets and liabilities are recognized
jumlah tercatat dari aset atau liabilitas dalam where the carrying amount of an asset or liability
laporan posisi keuangan konsolidasian berbeda dari in the consolidated statement of financial
dasar perpajakannya, kecuali jika perbedaan itu position differs from its tax base, except for
terjadi karena: differences arising on:
- Pengakuan awal goodwill; - The initial recognition of goodwill;
- Pengakuan awal aset atau liabilitas pada saat - The initial recognition of an asset or liability
transaksi yang bukan merupakan bisnis in a transaction which is not a business
kombinasi dan pada saat transaksi terjadi tidak combination and at the time of the
mempengaruhi akuntansi atau laba kena pajak; transaction affects neither accounting or
dan; taxable profit; and;
- Perusahaan mampu mengendalikan waktu - The Company is able to control the timing of
pembalikan perbedaan dan kemungkinan besar the reversal of the difference and it is
bahwa perbedaan tersebut tidak akan dibalik probable that the difference will not reverse
pada masa yang akan datang. in the foreseeable future.
Pengakuan dari aset pajak tangguhan terbatas Recognition of deferred tax assets is restricted to
pada saat dimana terdapat kemungkinan besar those instances where it is probable that taxable
bahwa laba kena pajak akan tersedia terhadap profit will be available against which the
perbedaan yang dapat digunakan. difference can be utilised.
Jumlah aset atau liabilitas ditentukan dengan The amount of the asset or liability is determined
menggunakan tarif pajak yang berlaku pada akhir using tax rates that have been enacted or
periode pelaporan dan diharapkan akan digunakan substantively enacted by the end of the reporting
ketika liabilitas pajak tangguhan/ aset telah period and are expected to apply when the
diselesaikan/ dipulihkan. deferred tax liabilities/ assets are settled/
recovered.
Perusahaan melakukan saling hapus aset pajak The Company Deferred tax assets and liabilities
tangguhan dan liabilitas pajak tangguhan jika dan are offset when the Company:
hanya jika:
a. Perusahaan memiliki hak yang dapat a. The Company has a legally enforceable right
dipaksakan secara hukum untuk melakukan to offset current tax assets and liabilities;
saling hapus aset pajak kini terhadap liabilitas and
pajak kini; dan
b. Aset pajak tangguhan dan liabilitas pajak b. The deferred tax assets and Liabilities relate
tangguhan terkait dengan pajak penghasilan to taxes levied by the same tax authority on
yang dikenakan oleh otoritas perpajakan yang either:
sama atas:
i. Perusahaan kena pajak yang sama; atau i. The same taxable the Company; or
ii. Perusahaan kena pajak yang berbeda yang ii. The Company intends either to settle
memiliki potensi untuk memulihkan current tax assets and liabilities on a net
aset dan liabilitas pajak kini dengan basis, or to realise the assets and settle
dasar neto, atau merealisasikan aset the liabilities simultaneously, in each
dan menyelesaikan liabilitas secara future period in which significant amounts
bersamaan, pada setiap periode masa of deferred tax assets or liabilities are
depan dimana jumlah signifikan atas aset expected to be settled or recovered.
atau liabilitas pajak tangguhan diharapkan
untuk diselesaikan atau dipulihkan.
Page 37
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/29 Exhibit E/29
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2.1. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
r. Perpajakan (Lanjutan) 3. r. Taxation (Continued)
Pajak Pertambahan Nilai (PPN) Value Added Tax (VAT)
Pendapatan, beban dan aset diakui neto atas Revenue, expenses and assets are recognized net
jumlah PPN kecuali: of the amount of VAT except:
i. PPN yang muncul dari pembelian aset atau i. Where the VAT incurred on a purchase of
jasa yang tidak dapat dikreditkan, yang dalam assets or services is not recoverable, in
hal ini PPN diakui sebagai bagian dari biaya which case the VAT is recognized as part of
perolehan aset atau sebagai bagian dari item the cost of acquisition of the asset or as part
beban-beban yang terkait; dan of the expense item as applicable; and
ii. Piutang dan utang yang disajikan termasuk ii. Receivables and payables that are stated
dengan jumlah PPN. with the amount of VAT included.
Jumlah PPN neto yang diajukan untuk direstitusi, The net amount of VAT which is claimed for
atau terutang kepada, kantor pajak termasuk restitution from, or payable to, the taxation
sebagai bagian dari aset atau liabilitas pada authorities is included as part of assets or
laporan posisi keuangan konsolidasian. liabilities in the consolidated statement of
financial position.
Pajak Final Final Tax
Sesuai peraturan perpajakan di Indonesia, pajak In accordance with the tax regulation in
final dikenakan atas nilai bruto transaksi, dan tetap Indonesia, final tax is applied to the gross value
dikenakan walaupun atas transaksi tersebut pelaku of transactions, even when the parties carrying
transaksi mengalami kerugian. the transaction recognizing losses.
Pajak final tidak termasuk dalam lingkup yang Final tax is scoped out from PSAK 212: Income
diatur oleh PSAK 212: Pajak Penghasilan. Tax.
s. Modal Saham s. Share Capital
Instrumen keuangan yang diterbitkan oleh Financial instruments issued by the Company are
Perusahaan diklasifikasikan sebagai ekuitas hanya classified as equity only to the extent that they
sebatas ketika instrumen keuangan tersebut tidak do not meet the definition of a financial liability
memenuhi definisi liabilitas keuangan atau aset or financial asset.
keuangan.
Saham biasa Perusahaan diklasifikasikan sebagai The Company’s ordinary shares are classified as
instrumen ekuitas. equity instruments.
t. Pengakuan Pendapatan dan Beban t. Revenue and Expense Recognition
Pengakuan pendapatan harus memenuhi lima Revenue recognition to fulfill five steps of
langkah analisa sebagai berikut: assessment:
1. Identifikasi kontrak dengan pelanggan; 1. Identify contract(s) with a customer;
2. Identifikasi kewajiban pelaksanaan dalam 2. Identify the performance obligations in the
kontrak. Kewajiban pelaksanaan merupakan contract. Performance obligations are
janji-janji dalam kontrak untuk menyerahkan promises in a contract to transfer to a
barang atau jasa yang memiliki karakteristik customer goods or services that are distinct;
berbeda ke pelanggan;
Page 38
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/30 Exhibit E/30
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
t. Pengakuan Pendapatan dan Beban (Lanjutan) t. Revenue and Expenses Recognition (Continued)
Pengakuan pendapatan harus memenuhi lima Revenue recognition to fulfill five steps of
langkah analisa sebagai berikut: (Lanjutan) assessment: (Continued)
3. Penetapan harga transaksi. Harga transaksi 3. Determine the transaction price. Transaction
merupakan jumlah imbalan yang berhak price is the amount of consideration to which
diperoleh suatu entitas sebagai kompensasi an entity expects to be entitled in exchange
atas diserahkannya barang atau jasa yang for transferring promised goods or services to
dijanjikan ke pelanggan. Jika imbalan yang a customer. If the consideration promised in
dijanjikan di kontrak mengandung suatu a contract includes a variable amount, the
jumlah yang bersifat variabel, maka Grup Group estimates the amount of consideration
membuat estimasi jumlah imbalan tersebut to which it expects to be entitled in exchange
sebesar jumlah yang diharapkan berhak for transferring the promised goods or
diterima atas diserahkannya barang atau jasa services to a customer less the estimated
yang dijanjikan ke pelanggan dikurangi dengan amount of service level guarantee which will
estimasi jumlah jaminan kinerja jasa yang akan be paid during the contract period;
dibayarkan selama periode kontrak;
4. Alokasi harga transaksi ke setiap kewajiban 4. Allocate the transaction price to each
pelaksanaan dengan menggunakan dasar harga performance obligation on the basis of the
jual berdiri sendiri relatif dari setiap barang relative stand-alone selling prices of each
atau jasa berbeda yang dijanjikan di kontrak. distinct goods or services promised in the
Ketika tidak dapat diamati secara langsung, contract. Where these are not directly
harga jual berdiri sendiri relatif diperkirakan observable, the relative stand-alone selling
berdasarkan biaya yang diharapkan ditambah prices are estimated based on expected cost-
margin; plus margin;
5. Pengakuan pendapatan ketika kewajiban 5. Recognise revenue when the performance
pelaksanaan telah dipenuhi dengan obligation is satisfied by transferring a
menyerahkan barang atau jasa yang dijanjikan promised goods or services to a customer
ke pelanggan (ketika pelanggan telah memiliki (which is when the customer obtains control
kendali atas barang atau jasa tersebut). of that goods or services).
Untuk penjualan barang, kewajiban pelaksanaan For sale of goods, performance obligation is
umumnya terpenuhi, dan pendapatan diakui, pada typically satisfied, and revenue is recognized,
saat pengendalian atas barang telah berpindah when the control of goods has been transferred
kepada pelanggan (pada suatu waktu). to the customer (a point of time).
Beban diakui pada saat terjadinya dengan Expenses are recognized when incurred
menggunakan dasar akrual. on an accrual basis.
u. Biaya Emisi Saham u. Share Issuance Cost
Biaya yang terjadi sehubungan dengan penerbitan Costs incurred in connection with the Company’s
saham Perusahaan melalui penawaran umum issuance of new shares through limited public
terbatas dikurangkan langsung dengan hasil emisi offering were offset directly with the proceeds
dan disajikan sebagai pengurang akun tambahan and presented as deduction to additional paid-in
modal disetor dalam laporan posisi keuangan capital account in the consolidated statement of
konsolidasian. financial position.
v. Dividen v. Dividend
Pembagian dividen kepada para pemegang saham Dividend distribution to the shareholders is
diakui sebagai liabilitas dalam laporan posisi recognized as a liability in the consolidated
keuangan konsolidasian pada tahun ketika dividen statement of financial position in the years in
tersebut disetujui atau dideklarasikan oleh para which the dividends are approved or declared by
pemegang saham. the shareholders.
Page 39
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/31 Exhibit E/31
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
w. Laba per Saham w. Earnings per Shares
Laba per saham dihitung dengan membagi laba Earnings per share are computed by dividing the
tahun berjalan dengan rata-rata tertimbang profit for the year by the weighted average
jumlah saham yang beredar dan disetor penuh number of issued and fully paid shares during the
selama tahun yang bersangkutan. Jumlah rata-rata year. The weighted average number of shares is
saham adalah sejumlah 1.274.000.000 saham 1,274,000,000 shares as of 30 June 2026 and
masing-masing pada tanggal 30 Juni 2026 dan 31 December 2025, respectively.
31 Desember 2025.
Perusahaan tidak mempunyai efek berpotensi The Company does not have dilutive potential
saham biasa yang bersifat dilutif pada tanggal ordinary shares as of 30 June 2026 and
30 Juni 2026 dan 31 Desember 2025, oleh 31 December 2025, therefore diluted earnings
karenanya laba per saham dilusian tidak dihitung per share are not calculated and presented in the
dan disajikan pada laporan laba rugi dan statements of profit or loss and other
penghasilan komprehensif lain. comprehensive income.
x. Informasi Segmen x. Segment Information
Segmen operasi adalah suatu komponen dari An operating segment is a component of an
entitas: entity:
a. yang terlibat dalam aktivitas bisnis yang mana a. that engages in business activities from which
memperoleh pendapatan dan menimbulkan it may earn revenues and incur expenses
beban (termasuk pendapatan dan beban terkait (including revenues and expenses relating to
dengan transaksi dengan komponen lain dari transactions with other components of the
entitas yang sama); same entity);
b. hasil operasinya dikaji ulang secara reguler b. whose operating results are reviewed
oleh pengambil keputusan operasional untuk regularly by the entity’s chief operating
membuat keputusan tentang sumber daya yang decision maker to make decisions about
dialokasikan pada segmen tersebut dan menilai resources to be allocated to the segment and
kinerjanya; dan assess its performance; and
c. tersedia informasi keuangan yang dapat c. for which discrete financial information is
dipisahkan. available.
Setiap unsur segmen yang dilaporkan merupakan The amount of each segment item reported is the
ukuran yang dilaporkan kepada pengambil measure reported to the operations decision
keputusan operasional untuk tujuan maker for the purposes of making decisions about
mengalokasikan sumber daya kepada segmen dan allocating resources to the segment and assessing
menilai kinerjanya. its performance.
Perusahaan menyajikan segmen operasi The Company presents an operating segment
berdasarkan laporan internal yang disajikan based on internal reports that are presented to
kepada pengambil keputusan operasional yaitu the operations decision maker which is the Board
Direksi. of Directors.
Perusahaan mengungkapkan segmen The Company discloses its operating segments
operasionalnya berdasarkan segmen usaha yang based on business segments that consist of
meliputi obat resep, obat non-resep dan alat prescription medicine, non-prescription
kesehatan. medicine and medical devices.
Segmen geografis meliputi penyediaan barang di A geographical segment is engaged in providing
dalam lingkungan ekonomi tertentu yang memiliki products within a particular economic
risiko serta tingkat pengembalian yang berbeda environment that is subject to risks and returns
dengan segmen operasi lainnya yang berada dalam that are different from those of segments
lingkungan ekonomi lain. Segmen geografis operating in other economic environments. The
Perusahaan meliputi area Jawa, Sumatera, Company’s geographical segments cover Java,
Kalimantan, Sulawesi dan Bali. Sumatera, Kalimantan, Sulawesi and Bali.
Page 40
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/32 Exhibit E/32
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY INFORMATIONS
(Lanjutan) (Continued)
y. Kontinjensi y. Contingencies
Liabilitas kontinjensi tidak diakui dalam laporan Contingent liabilities are not recognized in the
keuangan tetapi diungkapkan dalam catatan atas financial statements but are disclosed in the
laporan keuangan kecuali jika kemungkinan arus notes to the financial statements unless the
keluar sumber daya yang mewujudkan manfaat possibility of an outflow of resources embodying
ekonomi sangat kecil. Aset kontinjensi tidak diakui economic benefits is remote. Contingent assets
dalam laporan keuangan tetapi diungkapkan dalam are not recognized in the financial statements
catatan atas laporan keuangan ketika arus masuk but are disclosed in the notes to the financial
manfaat ekonomi memungkinkan. statements when an inflow of economic benefits
is probable.
z. Peristiwa Setelah Periode Pelaporan z. Events After the Reporting Date
Peristiwa setelah periode pelaporan menyajikan Events after the reporting date that provide
bukti kondisi yang terjadi pada akhir periode evidence of conditions that existed at the end of
pelaporan (peristiwa penyesuaian) yang the reporting period (adjusting events) are
dicerminkan di dalam laporan keuangan. reflected in the financial statements.
Peristiwa setelah periode pelaporan yang bukan Events after the reporting date that are not
merupakan peristiwa penyesuaian, diungkapkan di adjusting events are disclosed in the notes to
dalam catatan laporan keuangan bila material. financial statements when material.
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI 3. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES
YANG SIGNIFIKAN AND ASSUMPTIONS
Penyusunan laporan keuangan Grup mengharuskan The preparation of the Group’s financial statements
manajemen untuk membuat pertimbangan, estimasi requires management to make judgments, estimates
dan asumsi yang mempengaruhi jumlah yang dilaporkan and assumptions that affect the reported amounts of
dari pendapatan, beban, aset dan liabilitas, dan revenues, expenses, assets and liabilities, and the
pengungkapan atas liabilitas kontinjensi, pada akhir disclosure of contingent liabilities, at the end of the
tahun pelaporan. Ketidakpastian mengenai asumsi dan reporting year. Uncertainty about these assumptions
estimasi tersebut dapat mengakibatkan penyesuaian and estimates could result in outcomes that require a
material terhadap nilai tercatat aset dan liabilitas material adjustment to the carrying amount of the
dalam tahun pelaporan berikutnya. asset and liability affected in future years.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen dalam The following judgments are made by management in
rangka penerapan kebijakan akuntansi Grup yang the process of applying the Group’s accounting
memiliki pengaruh paling signifikan atas jumlah yang policies that have the most significant effects on the
diakui dalam laporan keuangan Grup: amounts recognized in the Group’s financial
statements:
Klasifikasi instrumen keuangan Classification of financial instruments
Perusahaan menetapkan klasifikasi atas aset dan The Group determines the classifications of certain
liabilitas tertentu sebagai aset keuangan dan liabilitas assets and liabilities as financial assets and
keuangan dengan mempertimbangkan bila definisi yang financial liabilities by judging if they meet the
ditetapkan PSAK 109 dipenuhi. Dengan demikian, aset definition set forth in PSAK 109. Accordingly, the
keuangan dan liabilitas keuangan diakui sesuai dengan financial assets and financial liabilities are
kebijakan akuntansi Grup seperti diungkapkan pada accounted for in accordance with the Group’s
Catatan 2g dan 2h. accounting policies disclosed in Notes 2g and 2h.
Page 41
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/33 Exhibit E/33
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI 3. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES
YANG SIGNIFIKAN (Lanjutan) AND ASSUMPTIONS (Continued)
Pertimbangan (Lanjutan) Judgments (Continued)
Investasi pada entitas anak Investment in subsidiaries
Grup menetapkan bahwa Grup memiliki kendali atas The Group determined that it has control over its
entitas anaknya (Catatan 1d) dengan subsidiaries (Note 1d) by considering, among others,
mempertimbangkan, antara lain, kekuasaan atas its power over the investee, exposure or rights to
investee, eksposur, atau hak atas imbal hasil variabel variable returns from its involvement with the
dari keterlibatannya dengan investee, dan kemampuan investee, and the ability to use its power over the
untuk menggunakan kekuasaannya atas investee yang investee to affect its returns. The following were also
mempengaruhi jumlah imbal hasil. Hal-hal considered:
pertimbangan:
- Pengaturan kontraktual dengan pemilik hak suara - The contractual arrangement with the other vote
lainnya dari investee, holders of the investee,
- Hak yang timbul atas pengaturan kontraktual lain, - Rights arising from other contractual
dan arrangements, and
- Hak suara dan hak suara potensial yang dimiliki - The Group’s voting rights and potential voting
Grup. rights.
Penentuan mata uang fungsional Determination of functional currency
Mata uang fungsional adalah mata uang dari lingkungan The functional currency is the currency of the primary
ekonomi primer dimana entitas beroperasi. Mata uang economic environment in which entity operates. It is
tersebut adalah mata uang yang mempengaruhi the currency that mainly influences the revenue and
pendapatan dan beban dari jasa yang diberikan. cost of rendering services. Based on the economic
Berdasarkan substansi ekonomi dari kondisi mendasari substance of the relevant underlying circumstances,
yang relevan, mata uang fungsional dan penyajian Grup the functional and presentation currency of the
adalah Rupiah Indonesia. Group’s is the Indonesian Rupiah.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utama estimasi The key assumptions concerning the future and other
ketidakpastian lain pada tanggal pelaporan yang key sources of estimation uncertainty at the reporting
memiliki risiko signifikan bagi penyesuaian yang date that have a significant risk of causing a material
material terhadap nilai tercatat aset dan liabilitas adjustment to the carrying amounts of assets and
untuk tahun berikutnya, diungkapkan di bawah ini. liabilities within the next financial years are
Perusahaan menyusun asumsi dan estimasi pada disclosed below. The Company bases its assumptions
parameter yang tersedia pada saat laporan keuangan and estimates on parameters available when the
Grup disusun. Asumsi dan situasi mengenai Group’s financial statements were prepared. Existing
perkembangan masa depan, mungkin berubah akibat circumstances and assumptions about future
perubahan pasar atau situasi di luar kendali Grup. developments may change due to market changes or
Perubahan tersebut dicerminkan dalam asumsi terkait circumstances arising beyond the control of the
pada saat terjadinya. Group’s. Such changes are reflected in the
assumptions when they occur.
Cadangan kerugian penurunan nilai piutang usaha Allowance for impairment losses on trade receivables
Grup menggunakan matriks provisi untuk menghitung The Group’s uses a provision matrix to calculate
kerugian kredit ekspektasian piutang usaha. Tingkat expected credit losses (“ECL”) for trade receivables.
provisi adalah berdasarkan hari jatuh tempo atas The provision rates are based on days past due for
kelompok segmen pelanggan yang mempunyai Companyings of various customer segments that have
karakteristik risiko kredit yang serupa (misalnya similar credit risk characteristics (e.g., by geography,
berdasarkan geografi, tipe produk, tipe dan/atau product type, customer type and/or rating, coverage
peringkat pelanggan, nilai pertanggungan dari letter of by letters of credit and others).
credit dan lain-lain).
Page 42
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/34 Exhibit E/34
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI 3. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES
YANG SIGNIFIKAN (Lanjutan) AND ASSUMPTIONS (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Cadangan kerugian penurunan nilai piutang usaha Allowance for impairment losses on trade receivables
(Lanjutan) (Continued)
Matriks provisi pada mulanya didasarkan pada tingkat The provision matrix is initially based on the
gagal bayar historis Perusahaan yang diobservasi. Grup Company’s historical observed default rates. The
akan memperbaharui matriks untuk menyesuaikan Group’s will calibrate the matrix to adjust the
pengalaman kerugian kredit historis dengan informasi historical credit loss experience with forward-looking
forward-looking. Sebagai contoh, jika perkiraan atas information. For instance, if forecast economic
kondisi ekonomi diperkirakan memburuk pada tahun conditions are expected to deteriorate over the next
depan, yang dapat menyebabkan meningkatnya jumlah year, which can lead to an increased number of
gagal bayar, tingkat gagal bayar historis disesuaikan. defaults, the historical default rates are adjusted.
Pada setiap tanggal pelaporan, tingkat gagal bayar At each of reporting date, the historical observed
historis diperbaharui dan perubahan estimasi forward- default rates are updated and changes in the forward-
looking dianalisis. Penilaian atas korelasi antara tingkat looking estimates are analysed. The assessment of the
gagal bayar historis yang diobservasi, perkiraan atas correlation between historical observed default
kondisi ekonomi dan kerugian kredit ekspektasian rates, and forecast economic conditions and ECLs is a
merupakan estimasi yang signifikan. Jumlah kerugian significant estimate. The amount of ECLs is sensitive
kredit ekspektasian dapat dipengaruhi oleh perubahan to changes in circumstances and of forecast economic
keadaan dan perkiraan kondisi ekonomi. Pengalaman conditions. The Group’s historical credit loss
kerugian kredit historis Grup dan perkiraan kondisi experience and forecast of economic conditions may
ekonomi juga mungkin tidak menggambarkan gagal also not be representative of a customer’s actual
bayar aktual pelanggan di masa yang akan datang. default in the future.
Cadangan Kerugian Penurunan Nilai Persediaan Allowance for Impairment Losses on Inventories
Cadangan kerugian penurunan nilai persediaan Allowance for impairment losses on inventories is
diestimasi berdasarkan fakta dan keadaan yang estimated based on the best available facts and
tersedia, termasuk namun tidak terbatas kepada, circumstances, including but not limited to, the
kondisi fisik persediaan yang dimiliki, harga jual pasar inventories’ own physical conditions, their market
dan estimasi biaya yang timbul untuk penjualan. selling prices and their estimated costs to sell. The
Penyisihan dievaluasi kembali dan disesuaikan jika provisions are re-evaluated and adjusted as
terdapat tambahan informasi yang mempengaruhi additional information received affects the amount
jumlah yang diestimasi. estimated.
Estimasi umur manfaat ekonomis aset tetap Estimated useful life of property and equipment
Grup mengestimasi umur manfaat ekonomis dari aset The Group estimates the useful lives of its property
tetap berdasarkan utilisasi dari aset yang dapat and equipment based on expected asset utilization as
dimanfaatkan untuk mendukung rencana dan strategi anchored on business plans and strategies that also
usaha yang juga mempertimbangkan perkembangan consider expected future technological developments
teknologi di masa depan dan perilaku pasar. Estimasi and market behavior. The estimation of the useful
dari umur manfaat ekonomis aset tetap adalah live of property and equipment is based on the
berdasarkan penelaahan Grup secara kolektif terhadap Group’s collective assessment on industry practice,
praktek industri, evaluasi teknis internal dan internal technical evaluation and experience with
pengalaman untuk aset yang setara. similar assets.
Estimasi umur manfaat ekonomis aset tetap ditelaah The estimated useful lives of its property and
paling sedikit setiap akhir tahun pelaporan dan equipment are reviewed at least each of end financial
diperbarui jika ekspektasi berbeda dari estimasi reporting and are updated if expectations differ from
sebelumnya dikarenakan pemakaian dan kerusakan previous estimates due to physical wear and tear,
fisik, keusangan secara teknis atau komersial dan technical or commercial obsolescence and legal or
hukum atau pembatasan lain atas penggunaan dari aset other limitations on the use of the assets.
tersebut.
Page 43
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/35 Exhibit E/35
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI 3. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES
YANG SIGNIFIKAN (Lanjutan) AND ASSUMPTIONS (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Estimasi umur manfaat ekonomis aset tetap (Lanjutan) Estimated useful life of property and equipment
(Continued)
Tetapi adalah mungkin, hasil di masa depan dari operasi It is possible, however, that future results of
dapat dipengaruhi secara material oleh perubahan- operations can be materially affected by changes in
perubahan dalam estimasi yang diakibatkan oleh the estimates brought about by changes in the factors
perubahan faktor-faktor yang disebutkan di atas. mentioned above. The amounts and timing of
Jumlah dan waktu dari beban yang dicatat untuk setiap recorded expenses for any period are affected
tahun akan terpengaruh oleh perubahan atas faktor- by changes in these factors and circumstances.
faktor dan situasi tersebut. Pengurangan dalam A reduction in the estimated useful lives of the
estimasi umur manfaat ekonomis dari aset tetap Group Group’s property and equipment will increase the
akan meningkatkan beban umum dan administrasi dan recorded of general and administrative expenses and
menurunkan nilai buku neto aset tetap yang dicatat. decrease net book value of respective property and
equipment.
Liabilitas imbalan kerja Employee benefits liability
Penentuan liabilitas imbalan kerja Grup bergantung The determination of the Group’s employee benefits
pada pemilihan asumsi yang digunakan oleh aktuaris liability is dependent on its selection of certain
independen dalam menghitung jumlah-jumlah assumptions used by the independent actuary in
tersebut. calculating such amounts.
Asumsi tersebut termasuk antara lain, tingkat diskonto, Those assumptions include discount rates, future
tingkat kenaikan gaji tahunan, tingkat pengunduran diri annual salary increase, annual employee turn-over
karyawan tahunan, tingkat kecacatan, umur pensiun rate, disability rate, retirement ages and mortality
dan tingkat kematian. Seperti dijelaskan pada Catatan rate. As disclosed in Note 2p, actual results that differ
2p, hasil aktual yang berbeda dari asumsi Grup diakui from the Group’s assumptions are recognized as other
sebagai penghasilan komprehensif lain. Dikarenakan comprehensive income. Due to the complexity of the
kompleksitas dari penilaian, asumsi dan periode jangka valuation, the underlying assumptions and their long-
panjang, kewajiban imbalan pasti sangat sensitif term nature, a defined benefit obligation is highly
terhadap perubahan asumsi. sensitive to changes in assumptions.
Grup berkeyakinan bahwa asumsi yang ditetapkan While the Group’s believes that its assumptions are
adalah memadai dan tepat, perbedaan signifikan dalam reasonable and appropriate, significant differences in
pengalaman aktual Grup atau perubahan signifikan the Group’s actual experiences or significant changes
dalam asumsi dapat mempengaruhi secara material in its assumptions may materially affect its
beban dan liabilitas imbalan kerja. Semua asumsi employee benefits liability and expense. All
ditelaah pada setiap tanggal pelaporan. assumptions are reviewed at each reporting date.
Pajak Penghasilan Income Tax
Estimasi signifikan dilakukan dalam menentukan provisi Significant estimate is involved in determining the
atas pajak penghasilan badan. Terdapat transaksi dan provision for corporate income tax. There are certain
perhitungan tertentu yang penentuan pajak akhirnya transactions and computation for which the ultimate
adalah tidak pasti dalam kegiatan usaha bisnis yang tax determination is uncertain during the ordinary
normal. course of business.
Grup mengakui liabilitas atas pajak penghasilan badan The Group’s recognizes liabilities for expected
berdasarkan estimasi apakah akan terdapat tambahan corporate income tax issues based on estimates of
pajak penghasilan badan. Apabila keputusan final atas whether additional corporate income tax will be due.
pajak tersebut berbeda dari jumlah yang pada awalnya Where the final tax outcome of those matters is
dicatat, perbedaan tersebut akan dicatat pada laporan different from the amounts that were initially
laba rugi dan penghasilan komprehensif lain pada tahun recorded, such differences will be recorded at the
dimana ketetapan pajak tersebut dikeluarkan. statement of profit or loss and other comprehensive
income in the year in which such final tax assessment
is made.
Page 44
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/36 Exhibit E/36
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI 3. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES
YANG SIGNIFIKAN (Lanjutan) AND ASSUMPTIONS (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Aset pajak tangguhan Deferred Tax Assets
Aset pajak tangguhan diakui atas seluruh perbedaan Deferred tax assets are recognized for all deductible
temporer yang dapat dikurangkan, sepanjang besar temporary differences, to the extent that it is
kemungkinannya bahwa penghasilan kena pajak akan probable that taxable profit will be available against
tersedia sehingga perbedaan temporer tersebut dapat which the deductible temporary differences.
digunakan. Estimasi signifikan oleh manajemen Significant management estimates are required to
disyaratkan dalam menentukan jumlah aset pajak determine the amount of deferred tax assets that can
tangguhan yang dapat diakui, berdasarkan saat be recognized, based upon the likely timing and the
penggunaan dan tingkat penghasilan kena pajak serta level of the future taxable profits together with
strategi perencanaan pajak masa depan. future tax planning strategies.
4. KAS DAN BANK 4. CASH AND BANKS
30 Juni/ 31 Desember/
June 2026 December 2025
Kas 239.420.099 236.102.897 Cash on hand
Bank Cash in banks
Rupiah Rupiah
PT Bank CIMB Niaga Tbk 11.121.073.037 23.605.248.747 PT Bank CIMB Niaga Tbk
PT Bank Pembangunan Daerah Jambi 7.858.080.144 6.615.923.814 PT Bank Pembangunan Daerah Jambi
PT Bank Central Asia Tbk 7.812.242.886 20.276.764.414 PT Bank Central Asia Tbk
PT Bank Nagari (d/h PT Bank PT Bank Nagari (formerly PT Bank
Pembangunan Daerah Sumatera Pembangunan Daerah Sumatera
Barat) 3.212.893.212 1.327.069.341 Barat)
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
PT Bank Mandiri (Persero) Tbk 1.170.475.569 892.237.023 PT Bank Mandiri (Persero) Tbk
PT Bank Pembangunan Daerah Papua 962.503.586 3.278.217.174 PT Bank Pembangunan Daerah Papua
PT Bank Pembangunan Daerah Jawa PT Bank Pembangunan Daerah Jawa
Barat dan Banten Tbk 791.328.194 296.615.539 Barat dan Banten Tbk
PT Bank NTB Syariah 480.952.772 428.983.685 PT Bank NTB Syariah
PT Bank UOB Indonesia 36.397.359 786.719.368 PT Bank UOB Indonesia
PT Bank Syariah Indonesia Tbk 16.221.108 67.485.922 PT Bank Syariah Indonesia Tbk
PT Bank Sulawesi Utara dan Gorontalo PT Bank Sulawesi Utara dan Gorontalo
(d/h PT Bank Pembangunan Daerah (formerly PT Bank Pembangunan Daerah
Sulawesi Utara) 14.137.557 454.876.542 Sulawesi Utara)
PT Bank Pembangunan Daerah Sulawesi PT Bank Pembangunan Daerah Sulawesi
Selatan dan Sulawesi Barat 10.546.284 472.556.845 Selatan dan Sulawesi Barat
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Tengah 8.176.157 571.086.160 Jawa Tengah
Jawa Timur Tbk 8.081.692 2.179.074.017 Jawa Timur Tbk
PT Bank Rakyat Indonesia (Persero) Tbk 7.455.071 233.903.027 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Negara Indonesia (Persero) Tbk 4.695.729 1.068.920.116 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Pembangunan Daerah Sleman 1.482.557 1.546.285 PT Bank Pembangunan Daerah Sleman
PT Bank OCBC NISP Tbk 1.183.534 1.403.534 PT Bank OCBC NISP Tbk
PT Bank Mega Tbk 886.270 1.166.270 PT Bank Mega Tbk
Dolar Amerika Serikat United States Dollar
PT Bank UOB Indonesia 20.244.786 20.107.521 PT Bank UOB Indonesia
PT Bank CIMB Niaga Tbk 1.979.966 26.721.475 PT Bank CIMB Niaga Tbk
33.541.037.470 62.606.626.819
Jumlah 33.780.457.569 62.842.729.716 Total
Semua rekening bank ditempatkan pada bank pihak All cash in banks are placed with third party banks.
ketiga.
Page 45
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/37 Exhibit E/37
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN BANK (Lanjutan) 4. CASH AND BANKS (Continued)
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, tidak As of 30 June 2026 and 31 December 2025, there is no
terdapat saldo kas dan bank yang dijaminkan atau dibatasi cash and banks which are pledged for collateral and
penggunaannya. restricted in use.
5. PIUTANG USAHA 5. TRADE RECEIVABLES
Piutang usaha berdasarkan jenis pelanggan adalah: Details of trade receivable by customers type are as
follows:
30 Juni/ 31 Desember/
June 2026 December 2025
Pihak ketiga Third parties
Rumah Sakit 695.050.117.425 568.672.176.821 Hospital
Apotik 194.343.733.585 189.431.217.310 Pharmacy
Supermarket 16.165.028.534 15.465.244.207 Supermarket
Lain-lain 66.285.587.080 64.921.789.365 Others
971.844.466.624 838.490.427.703
Dikurangi: Penyisihan kerugian Less: Allowance
penurunan nilai ( 26.788.926.435 ) ( 26.488.926.435 ) for impairment losses
Jumlah 945.055.540.189 812.001.501.268 Total
Piutang usaha berdasarkan geografis adalah: Details of trade receivable by geographical are as
follows:
30 Juni/ 31 Desember/
June 2026 December 2025
Jawa 484.849.035.964 427.707.107.249 Jawa
Sumatera 237.185.491.574 220.669.754.522 Sumatera
Sulawesi 102.690.033.254 69.275.914.262 Sulawesi
Kalimantan 84.732.698.757 71.900.801.759 Kalimantan
Bali 39.013.963.093 29.572.737.660 Bali
Lombok 23.373.243.982 19.364.112.251 Lombok
971.844.466.624 838.490.427.703
Dikurangi: Penyisihan kerugian Less: Allowance
penurunan nilai ( 26.788.926.435 ) ( 26.488.926.435 ) for impairment losses
Jumlah 945.055.540.189 812.001.501.268 Total
Jumlah piutang usaha berdasarkan umur (hari) adalah Total trade receivables by age (days) are as follows:
sebagai berikut:
30 Juni/ 31 Desember/
June 2026 December 2025
Belum jatuh tempo 703.916.801.359 619.014.825.458 Not yet due
Sudah jatuh tempo: Over due:
1 – 30 hari 92.734.804.907 86.160.643.851 1 – 30 days
31 – 60 hari 42.056.122.589 38.167.183.575 31 – 60 days
61 – 90 hari 20.214.033.207 19.688.703.699 61 – 90 days
91 – 120 hari 17.558.928.940 14.337.321.560 91 – 120 days
Lewat 120 hari 95.363.775.622 61.121.749.560 More than 120 days
(
971.844.466.624 838.490.427.703
Dikurangi: Penyisihan kerugian Less: Allowance
penurunan nilai ( 26.788.926.435 ) ( 26.488.926.435 ) for impairment losses
Jumlah 945.055.540.189 812.001.501.268 Total
Page 46
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/38 Exhibit E/38
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA (Lanjutan) 5. TRADE RECEIVABLES (Continued)
Mutasi saldo penyisihan atas penurunan nilai selama tahun The movements of allowance for impairment loss during
berjalan adalah sebagai berikut: the year are as follows:
30 Juni/ 31 Desember/
June 2026 December 2025
Saldo awal 26.488.926.435 23.467.434.135 Beginning balance
Penambahan cadangan selama Additional during of allowance
periode berjalan (Catatan 23) 300.000.000 3.021.492.300 the period (Note 23)
Penghapusan selama tahun
berjalan - - Write-off during the year
Saldo akhir 26.788.926.435 26.488.926.435 Ending balance
Grup telah menerapkan metode yang disederhanakan The Group applies the simplified approach to provide for
untuk menghitung kerugian kredit ekspektasian sesuai expected credit losses as prescribed by
dengan PSAK 109 yang mengizinkan penggunaan cadangan PSAK 109, which permits the use of the lifetime expected
kerugian ekspektasian seumur hidup untuk seluruh loss allowance for all trade receivables. To measure the
piutang usaha. Untuk mengukur kerugian kredit expected credit losses, trade receivables have been
ekspektasian, piutang usaha telah dikelompokkan categorized based on shared credit risk characteristics
berdasarkan karakteristik risiko kredit dan waktu jatuh and the days past due.
tempo yang serupa.
Seluruh piutang usaha Grup dalam mata uang Rupiah All of the Group’s trade receivables are denominated in
Indonesia. Indonesian Rupiah currency.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, tidak As of 30 June 2026 and 31 December 2025, there are no
terdapat piutang usaha yang dijaminkan. trade receivables pledged as collateral.
Manajemen berkeyakinan bahwa cadangan kerugian Management believes that allowance for impairment
penurunan nilai piutang usaha adalah cukup untuk losses on trade receivables is adequate to cover possible
menutupi kemungkinan kerugian atas tidak tertagihnya losses that may arise from uncollected trade receivables.
piutang usaha. Manajemen juga berkeyakinan bahwa Management believes that there are no significant
tidak terdapat risiko yang terkonsentrasi secara signifikan concentrations of risk on trade receivables.
atas piutang usaha.
6. PERSEDIAAN 6. INVENTORIES
30 Juni/ 31 Desember/
June 2026 December 2025
Obat resep 427.622.571.366 423.338.835.004 Prescription medicines
Alat kesehatan 159.444.982.612 159.779.848.116 Medical equipment
Obat non-resep 33.689.805.357 30.483.992.482 Non - prescription medicines
Lain-lain 41.052.869 33.436.500 Others
620.798.412.204 613.636.112.102
Dikurangi: Penyisihan kerugian Less: Allowance
penurunan nilai ( 6.343.804.619 ) ( 4.543.804.619 ) for impairment losses
Jumlah 614.454.607.585 609.092.307.483 Total
Mutasi cadangan kerugian penurunan nilai persediaan The movements in the allowance for impairment loss on
adalah sebagai berikut: inventories are as follows:
30 Juni/ 31 Desember/
June 2026 December 2025
Saldo awal 4.543.804.619 5.164.331.520 Beginning balance
Penambahan cadangan selama Additional during of allowance
tahun berjalan (Catatan 23) 1.800.000.000 3.400.000.000 the year (Note 23)
Penghapusan selama tahun
berjalan - ( 4.020.526.901 ) Write-off during the year
Saldo akhir 6.343.804.619 4.543.804.619 Ending balance
Page 47
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/39 Exhibit E/39
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PERSEDIAAN (Lanjutan) 6. INVENTORIES (Continued)
Jumlah persediaan yang dibebankan sebagai The inventories charged to cost of good sold for the
pokok penjualan masing-masing untuk periode yang period ended 30 June 2026 and 2025 are amounted to
berakhir 30 Juni 2026 dan 2025 adalah sebesar Rp 1,948,144,037,641 and Rp 1,771,289,709,804,
Rp 1.948.144.037.641 dan Rp 1.771.289.709.804 respectively (Note 21).
(Catatan 21).
Pada tanggal 30 Juni 2026 dan 31 Desember 2025 As of 30 June 2026 and 31 December 2025, inventories
persediaan diasuransikan terhadap risiko kebakaran, are insured against fire, theft and other possible risks
pencurian dan risiko lainnya pada pihak ketiga, dengan by a third party, with a total insured coverage of
nilai pertanggungan masing-masing sebesar Rp 769,105,944,873 and Rp 701,124,154,646.
Rp 769.105.944.873 dan Rp 701.124.154.646.
Manajemen berkeyakinan bahwa nilai pertanggungan Management believes that the insurance coverage is
tersebut adalah memadai untuk menutup kemungkinan adequate to cover possible losses on the insured
kerugian persediaan yang diasuransikan. inventories.
Persediaan tidak digunakan sebagai jaminan atas Inventories are not used as collateral by the Company.
pinjaman bank yang diperoleh Perusahaan.
Berdasarkan hasil penelaahan terhadap nilai realisasi Based on the review result of physical condition and
neto dan kondisi fisik dari persediaan pada tanggal net realizable of inventories at the reporting date,
pelaporan, manajemen berkeyakinan bahwa cadangan management believes that allowance for impairment
kerugian penurunan nilai persediaan adalah cukup losses on inventories is adequate to cover any possible
untuk menutupi kemungkinan kerugian penurunan nilai impairment losses that may arise.
yang mungkin timbul.
7. PENYERTAAN DALAM BENTUK SAHAM 7. INVESTMENT IN SHARES OF STOCK
Akun ini merupakan penyertaan dalam bentuk saham This account represents an investment in shares of
pada PT Errita Pharma (“Errita”) dengan persentase stock of PT Errita Pharma (“Errita”) with an ownership
kepemilikan sebesar 15% dengan harga perolehan percentage of 15% and an acquisition cost of
sebesar Rp 54.000.000.000. Rp 54,000,000,000.
Pembelian saham Errita tersebut di atas sesuai dengan The acquisition of Errita’s shares is in compliance with
rencana penggunaan dana atas hasil Penawaran Umum the use of proceeds plan under Limited Public Offering
Terbatas III Perusahaan yang telah disetujui oleh Rapat III as resolved by the Company's Extraordinary General
Umum Pemegang Saham Luar Biasa Perusahaan tanggal Meeting of Shareholders dated 11 September 2017, as
11 September 2017, yang dinyatakan dalam Akta covered by Notarial Deed No. 52 of Dr. Irawan
Notaris Dr. Irawan Soerodjo, S.H., M.Si. No. 52 pada Soerodjo, S.H., M.Si. on the same date.
tanggal yang sama.
Sesuai ketentuan PSAK 109, Perusahaan In accordance with provision of PSAK 109, the
mengklasifikasikan penyertaan dalam bentuk saham Company classified the investment in shares of stock
tersebut sebagai aset keuangan yang diukur pada nilai as financial asset measured at fair value through other
wajar melalui penghasilan komprehensif lain. comprehensive income.
30 Juni/ 31 Desember/
June 2026 December 2025
Biaya perolehan 54.000.000.000 54.000.000.000 Acquisition cost
Perubahan pada nilai wajar melalui Change in fair value through
penghasilan komprehensif lain ( 35.414.000.000 ) ( 35.414.000.000 ) other comprehensive income
Nilai tercatat 18.586.000.000 18.586.000.000 Carrying amount
Page 48
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/40 Exhibit E/40
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PENYERTAAN DALAM BENTUK SAHAM (Lanjutan) 7. INVESTMENT IN SHARES OF STOCK (Continued)
Mutasi perubahan nilai wajar melalui penghasilan The movements change in fair value through other
komprehensif lain adalah sebagai berikut: comprehensive income are as follows:
30 Juni/ 31 Desember/
June 2026 December 2025
Saldo awal 35.414.000.000 31.492.000.000 Beginning balance
Perubahan nilai wajar Change in fair value in
pada tahun berjalan - 3.922.000.000 current year
Saldo akhir 35.414.000.000 35.414.000.000 Ending balance
Investasi dalam bentuk saham ini diukur pada nilai Investments in shares are measured at fair value
wajar melalui penghasilan komprehensif lain karena through other comprehensive income because these
investasi ini merupakan efek yang tidak investments are non-traded securities. As of
diperdagangkan. Pada tanggal 30 Juni 2026 dan 30 June 2026 and 31 December 2025, the Company
31 Desember 2025 Perusahaan menilai nilai wajar assessed the fair value of its investment in Errita using
investasi di Errita dengan menggunakan arus kas yang discounted cash flows using market interest rates and
didiskontokan dengan menggunakan suku bunga pasar a specific risk premium for non-traded securities.
dan premi risiko yang spesifik atas efek yang tidak
diperdagangkan.
8. ASET TETAP 8. PROPERTY AND EQUIPMENT
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
30 Juni 2026 Beginning balance Additions Disposals Reclassifications Ending balance 30 June 2026
Biaya perolehan Acquisition cost
Pemilikan langsung Direct ownership
Hak atas tanah 47.966.800.002 - - - 47.966.800.002 Landrights
Bangunan 12.924.006.828 - - - 12.924.006.828 Buildings
Renovasi bangunan 6.766.504.362 75.951.636 - - 6.842.455.998 Buildings renovation
Perbaikan sewa 24.972.217.609 20.236.425 - - 24.992.454.034 Leasehold improvements
Kendaraan 12.097.203.916 105.658.163 ( 157.440.415) - 12.045.421.664 Vehicles
Peralatan kantor 28.343.698.914 812.324.109 ( 64.207.400) 101.481.500 29.193.297.123 Office equipment
Peralatan teknik 8.075.681.251 454.702.037 ( 35.375.000) 3.568.030.900 12.063.039.188 Technical equipment
Aset dalam penyelesaian Contruction in progress
Bangunan 32.824.608.749 1.477.382.100 ( 1.154.000.000) ( 3.669.512.400) 29.478.478.449 Buildings
Jumlah 173.970.721.631 2.946.254.470 ( 1.411.022.815) - 175.505.953.286 Total
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan 1.582.659.206 349.391.190 - - 1.932.050.396 Buildings
Renovasi bangunan 5.399.417.904 334.021.108 - - 5.733.439.012 Buildings renovation
Perbaikan sewa 19.506.670.326 1.322.791.069 - - 20.829.461.395 Leasehold improvements
Kendaraan 10.932.180.526 216.997.871 ( 157.294.591) - 10.991.883.806 Vehicles
Peralatan kantor 22.706.402.806 762.907.351 ( 60.452.923) - 23.408.857.234 Office equipment
Peralatan teknik 4.758.636.517 375.101.461 ( 35.375.000) - 5.098.362.978 Technical equipment
Jumlah 64.885.967.286 3.361.210.050 ( 253.122.514) - 67.994.054.822 Total
Jumlah Tercatat 109.084.754.345 107.511.898.464 Carrying Amount
Page 49
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/41 Exhibit E/41
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. ASET TETAP (Lanjutan) 8. PROPERTY AND EQUIPMENT (Continued)
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
31 Desember 2025 Beginning balance Additions Disposals Reclassifications Ending balance 31 December 2025
Biaya perolehan Acquisition cost
Pemilikan langsung Direct ownership
Hak atas tanah 47.966.800.002 - - - 47.966.800.002 Landrights
Bangunan 3.886.574.828 262.432.000 - 8.775.000.000 12.924.006.828 Buildings
Renovasi bangunan 6.628.314.362 138.190.000 - - 6.766.504.362 Buildings renovation
Perbaikan sewa 21.454.773.995 315.065.134 ( 7.571.300) 3.209.949.780 24.972.217.609 Leasehold improvements
Kendaraan 12.446.718.333 929.485.616 ( 1.279.000.033) - 12.097.203.916 Vehicles
Peralatan kantor 27.773.722.539 2.226.882.053 ( 1.656.905.678) - 28.343.698.914 Office equipment
Peralatan teknik 7.015.805.562 1.471.791.155 ( 411.915.466) - 8.075.681.251 Technical equipment
Aset dalam penyelesaian Contruction in progress
Bangunan 12.393.287.499 32.416.271.030 - ( 11.984.949.780) 32.824.608.749 Buildings
Jumlah 139.565.997.120 37.760.116.988 ( 3.355.392.477) - 173.970.721.631 Total
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan 734.689.687 847.969.520 - - 1.582.659.207 Buildings
Renovasi bangunan 4.089.986.996 1.309.430.908 - - 5.399.417.904 Buildings renovation
Perbaikan sewa 15.447.892.376 4.060.670.775 ( 1.892.825) - 19.506.670.326 Leasehold improvements
Kendaraan 11.645.983.107 565.159.695 ( 1.278.962.275) - 10.932.180.527 Vehicles
Peralatan kantor 22.520.639.643 1.831.131.210 ( 1.645.368.047) - 22.706.402.806 Office equipment
Peralatan teknik 4.261.213.073 900.530.221 ( 403.106.778) - 4.758.636.516 Technical equipment
Jumlah 58.700.404.882 9.514.892.329 ( 3.329.329.925) - 64.885.967.286 Total
Jumlah Tercatat 80.865.592.238 109.084.754.345 Carrying Amount
Rincian laba penjualan aset tetap adalah sebagai berikut: The details of gain on sale of property and equipment are
as follows:
30 Juni/ 31 Desember/
June 2026 December 2025
Penjualan aset tetap 1.210.306.306 221.984.781 Sales of property and equipment
Carrying amount of property
Jumlah tercatat aset tetap ( 1.157.900.299) ( 26.062.552) and equipment
Laba penjualan aset tetap 52.406.007 195.922.229 Gain on sales of property and equipment
Penyusutan yang dibebankan sebagai beban umum dan Depreciation charged to general and administrative
administrasi untuk periode enam bulan yang berakhir expenses for the six months period ended
pada tanggal 30 Juni 2026 dan 2025 adalah sebesar 30 June 2026 and 2025 amounted to Rp 3,361,210,050 and
Rp 3.361.210.050 dan Rp 4.301.211.203 (Catatan 23). Rp 4,301,211,203 respectively (Note 23).
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, nilai As of 30 June 2026 and 31 December 2025, the costs of
perolehan aset tetap Perusahaan yang telah disusutkan the Company’s property and equipment that
penuh namun masih digunakan masing-masing adalah had been fully depreciated but were still being utilized
sebesar Rp 41.332.765.841 dan Rp 37.013.630.977. amounted to Rp 41,332,765,841 and Rp 37,013,630,977,
respectively.
Perusahaan memiliki beberapa bidang tanah dengan Hak The Company owns parcels of landrights with Building
Guna Bangunan (HGB) di Bekasi dan Bandar Lampung, Use Rights (HGB) in Bekasi and Bandar Lampung, with a
dengan luas keseluruhan sejumlah 1.276 meter persegi, total covering area of 1,276 square meters, which will
yang masing-masing akan berakhir 2033 untuk Bekasi dan expire in 2033 for Bekasi and 2036 for Bandar Lampung.
2036 untuk Bandar Lampung. Manajemen berkeyakinan Management believes that there will be no difficulty in
bahwa tidak terdapat masalah dengan perpanjangan hak the extension of landrights since all of the landrights
atas tanah karena seluruh tanah diperoleh secara sah dan were acquired legally and supported with appropriate
didukung dengan bukti kepemilikan yang memadai. ownership evidence.
Page 50
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/42 Exhibit E/42
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. ASET TETAP (Lanjutan) 8. PROPERTY AND EQUIPMENT (Continued)
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, seluruh As of 30 June 2026 and 31 December 2025, all property
aset tetap, kecuali hak atas tanah dan perbaikan sewa, and equipment, except for landrights and leasehold
diasuransikan terhadap risiko kebakaran, pencurian dan improvements, are insured against fire, theft and other
risiko lainnya dengan jumlah pertanggungan masing- possible risks with a total coverage of
masing sebesar Rp 113.649.023.864. Manajemen Rp 113,649,023,864, respectively. Management believes
berkeyakinan bahwa nilai pertanggungan tersebut adalah that the insurance coverage is adequate to cover possible
memadai untuk menutup kemungkinan kerugian aset losses on the insured property and equipment.
tetap yang diasuransikan.
As of 31 December 2023, the Company purchased land of
Pada tanggal 31 Desember 2023, Perusahaan membeli 9,436 m2 in Bintara jaya, Bekasi, West Java which was
aset tetap tanah seluas 9.436 m2 di Bintara jaya, Bekasi, used as collateral and contractual commitments to
Jawa Barat yang digunakan sebagai jaminan dan PT Bank Central Asia Tbk (Note 11a).
komitmen kontraktual kepada PT Bank Central
Asia Tbk (Catatan 11a).
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, tidak As of 30 June 2026 and 31 December 2025, there are no
ada aset tetap yang tidak dipakai sementara atau property and equipment that are temporarily out of use
dihentikan dari penggunaan aktif dan tidak or retired from use but are not classified as being held
diklasifikasikan sebagai tersedia untuk dijual. for sale.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, As of 30 June 2026 and 31 December 2025, based on a
berdasarkan penelaahan atas estimasi umur manfaat, review on estimated useful lives, residual values and
nilai residu dan metode penyusutan aset tetap, methods of depreciation of property and equipment.
manajemen berkeyakinan bahwa tidak terdapat Management believes that there are no changes in the
perubahan atas estimasi masa manfaat, nilai residu dan useful lives, residual values and method of depreciation
metode penyusutan aset tetap. of property and equipment.
Pada 30 Juni 2026 dan 31 Desember 2025, tidak terdapat As of 30 June 2026 and 31 December 2025, there is no
perbedaan signifikan antara nilai wajar dengan nilai significant difference between fair value and carrying
tercatat untuk kelompok aset tetap tanah dan bangunan. value for the land and buildings.
Metode dan asumsi yang digunakan dalam mengestimasi The methods and assumptions used in estimating the fair
nilai wajar aset tetap dengan menggunakan pendekatan value of property and equipment use the cost approach
biaya dan dilakukan berdasarkan kondisi pasar yang ada and are based on existing market conditions at the date
pada tanggal penilaian aset tetap. of valuation of the property and equipment.
Penilaian kembali aset tetap hanya untuk tujuan Revaluation of property and equipment is only for
akuntansi sesuai dengan PSAK 216 tentang “Aset Tetap” accounting purposes in accordance with PSAK 216
dan tidak untuk tujuan pajak. regarding “Property, plant and equipment” and not for
tax purposes.
Berdasarkan penelaahan manajemen, tidak terdapat Based on management’s assessment, there are no events
kejadian atau perubahan keadaan yang mengindikasikan or changes in circumstances that may indicate
adanya penurunan nilai aset tetap pada tanggal impairment in the value of property and equipment as of
30 Juni 2026 dan 31 Desember 2025. 30 June 2026 and 31 December 2025.
Aset dalam penyelesaian diperkirakan selesai pada tahun Construction in progress is estimated to be completed in
2027. Pada tanggal 30 Juni 2026 dan 2027. As of 30 June 2026 and 31 December 2025, the work
31 Desember 2025 persentase progres pekerjaan sudah progress percentage has reached 91.2% and 85.3%.
mencapai 91,2% dan 85,3%.
Page 51
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/43 Exhibit E/43
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD 9. INTANGIBLE ASSETS
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
30 Juni 2026 balance Additions Deductions balance 30 June 20265
Biaya perolehan Acquisition cost
Perangkat lunak 11.560.827.194 - - 11.560.827.194 Software
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 4.565.486.475 722.551.698 - 5.288.038.173 Software
Jumlah Tercatat 6.995.340.719 6.272.789.021 Carrying Amount
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
31 Desember 2025 balance Additions Deductions balance 31 December 20254
Biaya perolehan Acquisition cost
Perangkat lunak 10.905.927.194 654.900.000 - 11.560.827.194 Software
Akumulasi amortisasi Accumulated amortization
Perangkat lunak 3.127.204.951 1.438.281.524 - 4.565.486.475 Software
Jumlah Tercatat 7.778.722.243 6.995.340.719 Carrying Amount
Amortisasi dibebankan sebagai beban umum dan Amortization charged to general and administrative
administrasi untuk periode enam bulan yang berakhir pada expenses for the six months period
tanggal 30 Juni 2026 dan 2025 adalah sebesar ended 30 June 2026 and 2025 amounted to
Rp 722.551.698 dan Rp 715.729.824 (Catatan 23). Rp 722,551,698 and Rp 715,729,824 respectively
(Note 23).
10. ASET HAK-GUNA 10. RIGHT-OF-USE ASSETS
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
30 Juni 2026 balance Additions Deductions balance 30 June 20265
Biaya perolehan Acquisition cost
Bangunan 80.615.409.948 1.835.000.000 - 82.450.409.948 Buildings
Akumulasi amortisasi Accumulated amortization
Bangunan 51.171.763.651 5.916.996.549 - 57.088.760.200 Buildings
Jumlah Tercatat 29.443.646.297 25.361.649.748 Carrying Amount
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
31 Desember 2025 balance Additions Deductions balance 31 December 20254
Biaya perolehan Acquisition cost
Bangunan 69.275.776.616 11.339.633.332 - 80.615.409.948 Buildings
Akumulasi amortisasi Accumulated amortization
Bangunan 38.724.485.304 12.447.278.347 - 51.171.763.651 Buildings
Jumlah Tercatat 30.551.291.312 29.443.646.297 Carrying Amount
Penyusutan yang dibebankan sebagai beban umum dan Depreciation charged to general and administrative
administrasi untuk periode enam bulan yang berakhir pada expenses for the six months period ended 30 June 2026
tanggal 30 Juni 2026 dan 2025 adalah sebesar and 2025 amounting to Rp 5,916,996,549 and
Rp 5.916.996.549 dan Rp 6.153.567.909 (Catatan 23). Rp 6,153,567,909 (Note 23).
Page 52
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/44 Exhibit E/44
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK 11. BANK LOANS
30 Juni/ 31 Desember/
June 2026 December 2025
Utang bank jangka pendek Short-term bank loans
Fasilitas Kredit Jangka Pendek: Short-term Loan Facilities:
PT Bank UOB Indonesia (a) 299.798.205.073 169.626.097.412 PT Bank UOB Indonesia (a)
PT Bank CIMB Niaga Tbk (b) 298.557.948.423 287.986.117.835 PT Bank CIMB Niaga Tbk (b)
PT Bank Central Asia Tbk (c) 292.491.278.758 291.950.214.961 PT Bank Central Asia Tbk (c)
Jumlah 890.847.432.254 749.562.430.208 Total
Utang bank jangka panjang Long-term bank loan
Fasilitas Kredit Investasi: Investment Credit Facilities:
PT Bank Central Asia Tbk (c) 56.896.002.650 59.720.447.102 PT Bank Central Asia Tbk (c)
Jatuh tempo dalam satu tahun ( 7.199.926.240) ( 6.424.407.576) Current maturities
Bagian jangka panjang 49.696.076.410 53.296.039.526 Long-term maturities
a. PT Bank UOB Indonesia (“UOB”) a. PT Bank UOB Indonesia (“UOB”)
Pada tanggal 17 November 2022, Perusahaan On 17 November 2022, the Company obtained
memperoleh surat perjanjian kredit dengan credit facilities Letter No. 1577/11/2022. The
No. 1577/11/2022. Perusahaan, PT Errita Pharma Company, PT Errita Pharma (Errita) and UOB have
(Errita) dan UOB telah menandatangani signed the Amendment III to Amendment and
Amandemen III terhadap Perubahan dan Reaffirmation of the Credit Agreement
Penegasan kembali perjanjian Kredit No. 1273/10/2021 dated 19 October 2022.
No. 1273/10/2021 tanggal 19 Oktober 2021.
Berikut perubahan mengenai Jenis dan Limit Following are changes regarding the types and
Fasilitas Kredit: limits of Credit Facility:
1. Fasilitas Multi Option Trade (“MOT”) sebesar 1. Multi Option Trade (“MOT”) facility
Rp 425.000.000.000 dengan sublimit sebagai amounting to Rp 425,000,000,000 which
berikut: consists of below sublimits:
- Fasilitas Letter of Credit (L/C) atau Surat - Letter of Credit (L/C) or Surat Kredit
Kredit Berdokumen Dalam Negeri (SKBDN) Berdokumen Dalam Negeri (SKBDN)
sebesar Rp 100.000.000.000 untuk facility amounting to Rp 100,000,000,000
Perusahaan dan Rp 10.000.000.000 untuk for the Company and Rp 10,000,000,000
Errita. for Errita.
- Fasilitas Trust Receipts (TR) sebesar - Trust Receipts (TR) facility amounting to
Rp 100.000.000.000 untuk Perusahaan Rp 100,000,000,000 for the Company and
dan Rp 10.000.000.000 untuk Errita. Rp 10,000,000,000 for Errita.
- Fasilitas Clean Trust Receipts (CTR) - Clean Trust Receipts (CTR) facility
sebesar Rp 370.000.000.000 untuk amounting to Rp 370,000,000,000 for the
Perusahaan dan Rp 55.000.000.000 untuk Company and Rp 55,000,000,000 for
Errita. Errita.
- Fasilitas Bank Guarantee (BG) sebesar - Bank Guarantee (BG) facility amounting
Rp 150.000.000.000 untuk Perusahaan to Rp 150,000,000,000 for the Company
dan Rp 10.000.000.000 untuk Errita. and Rp 10,000,000,000 for Errita.
- Fasilitas Revolving Credit Facility (RCF) - Revolving Credit (RCF) facility amounting
sebesar Rp 50.000.000.000 untuk to Rp 50,000,000,000 for the Company
Perusahaan dan Rp 15.000.000.000 untuk and Rp 15,000,000,000 for Errita.
Errita.
2. Fasilitas Foreign Exchange (FX) sebesar 2. Foreign Exchange (FX) facility amounting to
US$ 25.000.000 untuk Perusahaan dan US$ 25,000,000 for the Company and
US$ 2.500.000 untuk Errita. US$ 2,500,000 for Errita.
Page 53
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/45 Exhibit E/45
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
a. PT Bank UOB Indonesia (“UOB”) (Lanjutan) a. PT Bank UOB Indonesia (“UOB”) (Continued)
Jumlah pemakaian fasilitas kredit MOT yang The total aggregate outstanding of MOT facility
terdiri dari fasilitas L/C atau SKBDN, TR, CTR, BG, which consists of L/C or SKBDN, TR, CTR, BG, RCF
RCF dan BEPS secara bersama-sama dari waktu ke and BEPS facilities shall not exceed
waktu tidak boleh melebihi Rp 425.000.000.000, Rp 425,000,000,000 at any point in time, with an
dengan alokasi masing-masing sebesar allocation of Rp 370,000,000,000 for the Company
Rp 370.000.000.000 untuk Perusahaan dan and Rp 55,000,000,000 for PT Errita Pharma,
Rp 55.000.000.000 untuk PT Errita Pharma. respectively.
Berdasarkan perjanjian kredit, Perusahaan dan Under the respective credit agreement, the
PT Errita Pharma wajib bertanggung jawab secara Company and PT Errita Pharma shall be jointly
tanggung renteng atas kewajiban pembayaran dan responsible for the repayment obligation to settle
pembayaran kembali saldo yang terutang kepada and repay the outstanding balance to UOB.
UOB.
Perubahan tingkat suku bunga atas fasilitas kredit Amandement to the interest rates on credit
yang diperoleh Perusahaan adalah sebagai facilities obtained by the Company are as follows:
berikut:
- Fasilitas TR dan CTR: JIBOR ditambah 2,25% - TR and CTR facilities: JIBOR plus 2.25% per
per tahun untuk saldo dalam mata uang Rupiah annum for outstanding loan balance in
Indonesia dan LIBOR ditambah 1,25% per tahun Indonesian Rupiah and LIBOR plus 1.25% per
untuk saldo dalam mata uang Dolar Amerika annum for outstanding loan balance in United
Serikat. States Dollar.
- Fasilitas RCF: JIBOR ditambah 3% per tahun. - RCF facility: JIBOR plus 3% per annum.
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until 29 January
dengan tanggal 29 Januari 2024. 2024.
Pada tanggal 27 November 2023, Perusahaan On 27 November 2023, the Company obtained
memperoleh surat perjanjian kredit dengan credit facilities Letter No. 1577/11/2023. The
No. 1444/11/2023. Perusahaan, PT Errita Pharma Company, PT Errita Pharma Errita and UOB have
(Errita) dan UOB telah menandatangani signed the Amendment IV to Amendment and
Amandemen IV terhadap Perubahan dan Reaffirmation of the Credit Agreement
Penegasan kembali perjanjian Kredit No. 1273/10/2022 dated 19 October 2022. In the
No. 1577/11/2022 tanggal 17 November 2022. credit agreement there are no changes to the
Dalam surat perjanjian kredit tersebut tidak ada facility and interest rate.
perubahan pada fasilitas dan tingkat suku bunga.
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until 29 January
dengan tanggal 29 Januari 2025. 2025.
Pada tanggal 24 Januari 2025, Perusahaan, On 24 January 2025, the Company, PT Errita
PT Errita Pharma dan UOB telah menandatangani Pharma, and UOB signed an amendment and
perubahan dan penegasan kembali terhadap restatement to the credit agreement No.
perjanjian kredit No. 111/01/2025 dan Perubahan 111/01/2025, as well as Amendment V to the
V terhadap perjanjian fasilitas valuta asing foreign exchange facility agreement No.
No.112/01/2025. Dalam surat tersebut, 112/01/2025. In the letter, the Company and the
Perusahaan dan Bank menyetujui perubahan Bank agreed to amend certain terms and
syarat dan ketentuan tertentu dari Perjanjian conditions of the Credit Agreement. The facility
Kredit. Fasilitas tersebut di perpanjang sampai was extended until 29 January 2026.
dengan tanggal 29 Januari 2026.
Page 54
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/46 Exhibit E/46
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
a. PT Bank UOB Indonesia (“UOB”) (Lanjutan) a. PT Bank UOB Indonesia (“UOB”) (Continued)
Pada tanggal 28 Januari 2026, Perusahaan On January 28, 2026, the Company obtained
memperoleh surat perubahan perjanjian kredit, credit facilities Letter, The Company, PT Errita
Perusahaan, PT Errita Pharma (Errita) dan UOB Pharma (Errita) and UOB have signed the
telah menandatangani Amandemen VI terhadap Amendment IV to Amendment and Reaffirmation
Perubahan dan Penegasan kembali perjanjian of the Credit Agreement No. 038/01/2026 dated
Kredit No. No. 038/01/2026 tanggal 28 Januari January 28, 2026.
2026.
Berikut perubahan mengenai Jenis dan Limit Following are changes regarding the types and
Fasilitas Kredit: limits of Credit Facility:
Fasilitas Multi Option Trade (“MOT”) sebesar Multi Option Trade (“MOT”) facility amounting to
Rp 425.000.000.000 dengan sublimit sebagai Rp 425,000,000,000 which consists of below
berikut: sublimits:
- Fasilitas Letter of Credit (L/C) atau Surat - Letter of Credit (L/C) or Surat Kredit
Kredit Berdokumen Dalam Negeri (SKBDN) Berdokumen Dalam Negeri (SKBDN)
sebesar Rp 100.000.000.000 untuk facility amounting to Rp 100,000,000,000
Perusahaan dan Rp 10.000.000.000 untuk for the Company and Rp 10,000,000,000
Errita. for Errita.
- Fasilitas Trust Receipts (TR) sebesar - Trust Receipts (TR) facility amounting to
Rp 100.000.000.000 untuk Perusahaan Rp 100,000,000,000 for the Company and
dan Rp 10.000.000.000 untuk Errita. Rp 10,000,000,000 for Errita.
- Fasilitas Bank Guarantee (BG) sebesar - Bank Guarantee (BG) facility amounting
Rp 150.000.000.000 untuk Perusahaan to Rp 150,000,000,000 for the Company
dan Rp 10.000.000.000 untuk Errita. and Rp 10,000,000,000 for Errita.
- Fasilitas Revolving Credit Facility (RCF) - Revolving Credit (RCF) facility amounting
sebesar Rp 50.000.000.000 untuk to Rp 50,000,000,000 for the Company
Perusahaan dan Rp 15.000.000.000 untuk and Rp 15,000,000,000 for Errita.
Errita. - A Bills Export Purchased (BEP) facility for
- Fasilitas Bills Export Purchased Seller the seller amounting to
(BEP) sebesar Rp 25.000.000.000 untuk Rp 25,000,000,000 for Errita.
Errita.
Fasilitas Foreign Exchange (FX) sebesar Foreign Exchange (FX) facility amounting to
US$ 25.000.000 untuk Perusahaan dan US$ 25,000,000 for the Company and
US$ 2.500.000 untuk Errita. US$ 2,500,000 for Errita.
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until 29 January
dengan tanggal 29 Januari 2027. 2027.
Perubahan tingkat suku bunga atas fasilitas kredit Amandement to the interest rates on credit
yang diperoleh Perusahaan adalah sebagai facilities obtained by the Company are as follows:
berikut:
- Fasilitas TR: JIBOR ditambah 2,25% per tahun - TR facilities: JIBOR plus 2.25% per annum for
untuk saldo dalam mata uang Rupiah Indonesia outstanding loan balance in Indonesian Rupiah
dan LIBOR ditambah 1,25% per tahun untuk and LIBOR plus 1.25% per annum for
saldo dalam mata uang Dolar Amerika Serikat. outstanding loan balance in United States
Dollar.
- Fasilitas RCF: JIBOR ditambah 3% per tahun. - RCF facility: JIBOR plus 3% per annum.
- Fasilitas BEP Seller: 4,25% - BEP Seller: 4.25%.
- Fasilitas LC/SKBDN: JIBOR ditambah 2,75% per - LC/SKBDN facilities: JIBOR plus 2.75% per
tahun untuk saldo dalam mata uang Rupiah annum for outstanding loan balance in
Indonesia dan LIBOR ditambah 2,25% per tahun Indonesian Rupiah and LIBOR plus 2.75% per
untuk saldo dalam mata uang Dolar Amerika annum for outstanding loan balance in United
Serikat. States Dollar.
Page 55
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/47 Exhibit E/47
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
a. PT Bank UOB Indonesia (“UOB”) (Lanjutan) a. PT Bank UOB Indonesia (“UOB”) (Continued)
Suku bunga ini efektif pada tanggal 1 Januari This interest rate is effective as of January 1,
2026. 2026.
Pada tanggal 28 Januari 2026, Perusahaan, On 28 January 2026, the Company, PT Errita
PT Errita Pharma dan UOB telah menandatangani Pharma, and UOB signed an amendment and
perubahan VI terhadap perjanjian fasilitas valuta restatement to the credit agreement
asing No. 039/01/2026. Dalam surat tersebut, No. 039/01/2026. In the letter, the Company and
Perusahaan dan Bank menyetujui perubahan the Bank agreed to amend certain terms and
syarat dan ketentuan tertentu dari Perjanjian conditions of the Credit Agreement. The credit
Kredit. Fasilitas tersebut berlaku hingga tanggal facilities are valid until 29 January 2027.
29 Januari 2027.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, As of 30 June 2026 and 31 December 2025, the
fasilitas CTR yang digunakan oleh Perusahaan CTR facility used by the Company amounted to
masing-masing adalah sebesar Rp 299,798,205,073 and Rp 169,626,097,412.
Rp 299.798.205.073 dan Rp 169.626.097.412.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, As of 30 June 2026 and 31 December 2025, Errita
Errita menyatakan bahwa tidak terdapat stated that there are no principal and interest
tunggakan pokok dan bunga serta telah mematuhi arrears and has complied with the loan covenants
seluruh ketentuan pembatasan pinjaman (loan as determined in the loan agreement.
covenants) yang ditetapkan dalam perjanjian
pinjaman.
Menjaga kewajiban keuangan, yang meliputi: Maintain financial covenant, which include:
a. Current Ratio Minimal 1,1 kali untuk a. Current Ratio minimum 1.1 times for the
Perusahaan Company
b. Interest Bearing Debt/Equity Maksimal 3 kali b. Interest Bearing Debt/Equity maximum
untuk Perusahaan dan Errita 3 times for the Company and Errita
c. Debt Service Coverage Ratio minimal 1,25 kali c. Debt Service Coverage Ratio minimum 1.25
untuk Perusahaan. times for the Company.
Kewajiban Keuangan Bank Covenant
Berdasarkan penilaian manajemen terhadap Based on management's assessment on financial
laporan keuangan periode 31 Desember 2025, statements for the period ending 31 December
Errita belum memenuhi batas minimum kewajiban 2025, Errita has not complied with the minimum
keuangan Interest Bearing Debt/Equity sehingga financial covenant for Interest Bearing
dikeluarkannya surat No. 2026/CS/LTR/CBK/0134 Debt/Equity, so that with the issuance of letter
tanggal 2 Februari 2026 dari UOB, Errita telah No. 2026/CS/LTR/CBK/0134 dated 2 February
memperoleh persetujuan pengesampingan atas 2026 from UOB, Errita has obtained approval for
pemenuhan batasan tersebut. the waiver of these financial covenants.
Page 56
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/48 Exhibit E/48
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
a. PT Bank UOB Indonesia (“UOB”) (Lanjutan) a. PT Bank UOB Indonesia (“UOB”) (Continued)
Kewajiban Keuangan Bank Covenant
Menjaga kewajiban keuangan, yang meliputi: Maintain financial covenant, which include:
a. Current Ratio Minimal 1,1 kali untuk a. Current Ratio minimum 1.1 times for the
Perusahaan. Company.
b. Interest Bearing Debt/Equity Maksimal 3 kali b. Intereset Bearing Debt/Equity Maximum
untuk Perusahaan termasuk modal disetor, 3 times for the Company including paid-in
laba ditahan dan pinjaman subordinasi capital, retained earnings and subordinated
pemegang saham dan Errita termasuk modal shareholder loan and Errita including paid-in
disetor, laba ditahan, pinjaman subordinasi capital, retained earnings, subordinated loan
dari pemegang saham dan pinjaman dengan from shareholders and loan with an equivalent
nilai yang setara sebesar Rp 15.550.000.000 value of Rp 15,550,000,000 from Pharmaniaga
dari Pharmaniaga Logistics Sdn. Bhd. Logistics Sdn. Bhd.
b. PT Bank CIMB Niaga Tbk (“CIMB Niaga”) b. PT Bank CIMB Niaga Tbk (“CIMB Niaga”)
Berdasarkan Akta Perjanjian Kredit No. 55 tanggal Based on Deed of Credit Agreement No. 55 dated
27 Oktober 2020 yang dibuat di hadapan Veronica 27 October 2020 as covered by Veronica
Nataadmaja, S.H., M.Corp.Admin., M.Com., Nataadmaja, S.H., M.Corp.Admin., M.Com.,
Notaris di Jakarta, Perusahaan memperoleh Notary in Jakarta, the Company obtained credit
fasilitas kredit dari CIMB Niaga dan perjanjian facilities from CIMB Niaga and the credit
kredit telah diperpanjang dengan rincian sebagai agreement has been extended with the following
berikut: details:
Perusahaan telah memperpanjang perjanjian The Company has extended the credit agreement
kredit dengan surat No. 032/ERW/CBTIV/XI/2023 with letter No. 032/ERW/CBTIV/XI/2023 dated
tanggal 13 November 2023. Fasilitas kredit 13 November 2023. The credit facilities are valid
tersebut berlaku sampai dengan tanggal until 27 October 2024.
27 Oktober 2024.
- Fasilitas Pinjaman Transaksi Khusus Trade - “Pinjaman Transaksi Khusus” Trade Account
Account Payables (“PTK-TAP”) sebesar Payables (“PTK-AP”) facility amounting to
Rp 300.000.000.000. Rp 300,000,000,000.
- Fasilitas Pinjaman Rekening Koran (“PRK”) - “Pinjaman Rekening Koran” (“PRK”) facility
sebesar Rp 10.000.000.000. amounting to Rp 10,000,000,000.
- Fasilitas Bank Garansi sebesar - Bank Guarantee facility amounting to
Rp 50.000.000.000. Rp 50,000,000,000.
Tingkat suku bunga fasilitas kredit yang The interest rates on credit facilities charged to
dibebankan kepada Perusahaan adalah sebagai the Company are as follows:
berikut:
- Fasilitas PTK-AP: cost of fund ditambah 2% per - PTK-AP facility: cost of fund plus 2% per
tahun. annum.
- Fasilitas PRK: 12% per tahun (suku bunga - PRK facility: 12% per annum (floating rate).
mengambang).
Perusahaan telah memperpanjang perjanjian The Company has extended the credit agreement
kredit dengan surat No. 001/ERW/CBTIV/I/2025 with letter No. 001/ERW/CBTIV/I/2025 dated
tanggal 6 Januari 2025. Fasilitas kredit tersebut 6 January 2025. The credit facilities are valid
berlaku sampai dengan tanggal 27 Oktober 2025. until 27 October 2025.
- Fasilitas Pinjaman Transaksi Khusus Trade - “Pinjaman Transaksi Khusus” Trade Account
Account Payables (“PTK-TAP”) sebesar Payables (“PTK-AP”) facility amounting to
Rp 300.000.000.000. Rp 300,000,000,000.
- Fasilitas Pinjaman Rekening Koran (“PRK”) - “Pinjaman Rekening Koran” (“PRK”) facility
sebesar Rp 10.000.000.000. amounting to Rp 10,000,000,000.
- Fasilitas Bank Garansi sebesar - Bank Guarantee facility amounting to
Rp 50.000.000.000. Rp 50,000,000,000.
Page 57
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/49 Exhibit E/49
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
b. PT Bank CIMB Niaga Tbk (“CIMB Niaga”) (Lanjutan) b. PT Bank CIMB Niaga Tbk (“CIMB Niaga”)
(Continued)
Tingkat suku bunga fasilitas kredit yang The interest rates on credit facilities charged to
dibebankan kepada Perusahaan adalah sebagai the Company are as follows:
berikut:
- Fasilitas PTK-AP: cost of fund ditambah 2% per - PTK-AP facility: cost of fund plus 2% per
tahun. annum.
- Fasilitas PRK: 11% per tahun (suku bunga - PRK facility: 11% per annum (floating rate).
mengambang).
Perusahaan telah memperpanjang perjanjian The Company has extended the credit agreement
kredit dengan surat No.52/ZF/CBTIV/IX/2025 with letter No. 001/ERW/CBTIV/I/2025 dated
tanggal 8 Desember 2025. Fasilitas kredit tersebut 8 December 2025. The credit facilities are valid
berlaku sampai dengan tanggal 27 Oktober 2026. until 27 October 2026.
- Fasilitas Pinjaman Transaksi Khusus Trade - “Pinjaman Transaksi Khusus” Trade Account
Account Payables (“PTK-TAP”) sebesar Payables (“PTK-AP”) facility amounting to
Rp 300.000.000.000. Rp 300,000,000,000.
- Fasilitas Pinjaman Rekening Koran (“PRK”) - “Pinjaman Rekening Koran” (“PRK”) facility
sebesar Rp 10.000.000.000. amounting to Rp 10,000,000,000.
- Fasilitas Bank Garansi sebesar - Bank Guarantee facility amounting to
Rp 50.000.000.000. Rp 50,000,000,000.
Tingkat suku bunga fasilitas kredit yang The interest rates on credit facilities charged to
dibebankan kepada Perusahaan adalah sebagai the Company are as follows:
berikut:
- Fasilitas PTK-AP: cost of fund ditambah 2% per - PTK-AP facility: cost of fund plus 2% per
tahun. annum.
- Fasilitas PRK: 11% per tahun (suku bunga - PRK facility: 11% per annum (floating rate).
mengambang).
Berdasarkan Surat Pemberitahuan Penyesuaian Based on Credit Interest Rate Adjustment
Suku Bunga Kredit No. 044/ERW/CBTHIV/X/2025 Notification Letter No. 044/ERW/CBTHIV/X/2025
tanggal 8 Oktober 2025 terdapat penyesuaian suku dated 8 October 2025 the interest rate has
bunga 8,25% menjadi 8,10% per September 2025. been adjusted from 8.25% to 8.10% as of
September 2025.
Berdasarkan perjanjian kredit, Perusahaan Under the respective credit agreement, the
diwajibkan untuk memberikan letter of comfort Company is required to provide a letter of
dari Pharmaniaga Berhad kepada CIMB Niaga serta comfort from Pharmaniaga Berhad to CIMB Niaga
mematuhi pembatasan tertentu yang berkaitan and comply with certain restrictions related to
dengan kegiatan usaha Perusahaan dan sudah the Company's business activities and meet
memenuhi rasio keuangan seperti current ratio financial ratios such as the current ratio and debt
dan debt service coverage ratio dengan batas service coverage ratio with a minimum limit of
minimum masing-masing 110% dan 125% dan 110% and 125%, respectively, and interest-bearing
interest bearing debt to equity ratio dengan batas debt to equity ratio with a maximum limit of
maksimum 330%. 330%.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, As of 30 June 2026 and 31 December 2025, PTK-
fasilitas PTK-AP yang digunakan Perusahaan AP loan facility used by the Company amount to
adalah sebesar Rp 298.557.948.423 dan Rp 298,557,948,423 and Rp 287,986,117,835,
Rp 287.986.117.835, sedangkan fasilitas bank while the bank guarantee facility used by the
garansi yang digunakan oleh Perusahaan Company in connection with purchase guarantees
sehubungan dengan jaminan pembelian untuk for suppliers amounted to Rp 15,480,000,000 and
pemasok masing-masing adalah sebesar Rp 33,480,000,000.
Rp 15.480.000.000 dan Rp 33.480.000.000.
Page 58
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/50 Exhibit E/50
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
c. PT Bank Central Asia Tbk (“BCA”) c. PT Bank Central Asia Tbk (“BCA”)
Berdasarkan Surat Pemberitahuan Pemberian Based on the Credit Grant Notification Letter
Kredit No 005/SPPK/BCA-W08/2024 tanggal No. 005/SPPK/BCA-W08/2024 dated 27 March
27 Maret 2024, Perusahaan memperoleh fasilitas 2024, the Company obtained a Multi Facility
Kredit Multi Fasilitas (KMF) dari BCA sebesar Credit (KMF) facility from BCA amounted to
Rp 305.000.000.000 dengan rincian sebagai Rp 305,000,000,000 with the following details:
berikut:
- Fasilitas Kredit Lokal (“KL”) sebesar - Local Credit Facility (“KL”) amounting to
Rp 25.000.000.000. Rp 25,000,000,000.
- Fasilitas Time Loan Revolving (“TL Rev”) - Time Loan Revolving (“TL Rev”) facility of
sebesar Rp 280.000.000.000. Rp 280,000,000,000.
- Fasilitas Bank Garansi sebesar - Bank Guarantee facility of Rp 20,000,000,000.
Rp 20.000.000.000.
Tingkat suku bunga fasilitas kredit yang The credit facility interest rates charged to the
dibebankan kepada Perusahaan adalah sebagai Company are as follows:
berikut:
- Fasilitas Kredit Lokal (“KL”): 8% p.a, fixed - Local Credit Facility (“KL”): 8% p.a, fixed up
sampai dengan 9 Agustus 2024. to 9 August 2024.
- Fasilitas Time Loan Revolving (“TL Rev”): 8% - Time Loan Revolving Facility (“TL Rev”): 8%
p.a, fixed 1 (satu) tahun. p.a, fixed 1 (one) year.
- Bank Garansi : 1% p.a - Bank Guarantee: 1% p.a
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until 28 March 2025.
dengan tanggal 28 Maret 2025.
Berdasarkan Surat Pemberitahuan Penyesuaian Based on Credit Interest Rate Adjustment
Suku Bunga Kredit No. 398/SRT/SBK-W08/2024 Notification Letter No. 398/SRT/SBK-W08/2024
tanggal 8 Agustus 2024 dengan ketentuan sebagai dated 8 August 2024 are as follows:
berikut:
- Fasilitas Kredit Lokal (“KL”): 8,25% p.a, fixed - Local Credit Facility (“KL”): 8.25% p.a, fixed
1 (satu) tahun. 1 (one) year.
- Fasilitas Time Loan Revolving (“TL Rev”): - Time Loan Revolving Facility (“TL Rev”):
8,25% p.a, fixed 1 (satu) tahun. 8.25% p.a, fixed 1 (one) year.
Berdasarkan Surat Pemberitahuan Pemberian Based on the Credit Grant Notification Letter
Kredit No. 00954/SLK-KOM/2025 tanggal 22 April No. 00954/SLK-KOM/2025 dated 22 April 2025,
2025, Perusahaan memperoleh fasilitas Kredit the Company obtained a Multi Facility Credit
Multi Fasilitas (KMF) dari BCA sebesar (KMF) facility from BCA amounted to
Rp 335.000.000.000 dengan rincian sebagai Rp 335,000,000,000 with the following details:
berikut:
- Fasilitas Kredit Lokal (“KL”) sebesar - Local Credit Facility (“KL”) amounting to
Rp 25.000.000.000. Rp 25,000,000,000.
- Fasilitas Time Loan Revolving (“TL Rev”) - Time Loan Revolving (“TL Rev”) facility of
sebesar Rp 310.000.000.000. Rp 310,000,000,000.
- Fasilitas Bank Garansi sebesar - Bank Guarantee facility of Rp 20,000,000,000.
Rp 20.000.000.000.
Tingkat suku bunga fasilitas kredit yang The credit facility interest rates charged to the
dibebankan kepada Perusahaan adalah sebagai Company are as follows:
berikut:
- Fasilitas Kredit Lokal (“KL”) dan Time Loan - Local Credit Facility (“KL) and Time Loan
Revolving (“TL Rev”): 8,25% p.a, fixed 1 (satu) Revolving Facility (“TL Rev”): 8,25% p.a, fixed
tahun. 1 (one) year.
- Bank Garansi : 0,25% p.a - Bank Guarantee: 0,25% p.a
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until 30 June 2026.
dengan tanggal 30 Juni 2026.
Page 59
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/51 Exhibit E/51
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
c. PT Bank Central Asia Tbk (“BCA”) (Lanjutan) c. PT Bank Central Asia Tbk (“BCA”) (Continued)
Berdasarkan Surat Pemberitahuan Penyesuaian Based on Credit Interest Rate Adjustment
Suku Bunga Kredit No. 093/SRT/SBK-W08/2026 Notification Letter No. 093/SRT/SBK-W08/2026
tanggal 2 Juni 2026 terdapat penyesuaian suku dated June 2, 2026 the interest rate has been
bunga 8,25% menjadi 8,10% per Juni 2026. adjusted from 8.25% to 8.10% as of June 2026.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, As of 30 June 2026 and 31 December 2025, TL Rev
fasilitas TL Rev yang digunakan Perusahaan adalah facility used by the Company amounts to
sebesar Rp 292.491.278.758 dan Rp 292,491,278,758 and Rp 291,950,214,961,
Rp 291.950.214.961, sedangkan fasilitas bank while the bank guarantee facility used by the
garansi yang digunakan oleh Perusahaan Company in connection with purchase guarantees
sehubungan dengan jaminan pembelian untuk for suppliers amounts to Rp 10,000,000,000.
pemasok masing-masing adalah sebesar
Rp 10.000.000.000.
Berdasarkan perjanjian kredit, Perusahaan Under the respective credit agreement, the
diwajibkan untuk memberikan letter of comfort Company is required to provide a letter of
dari Pharmaniaga Berhad kepada BCA serta comfort from Pharmaniaga Berhad to BCA and
mematuhi pembatasan tertentu yang berkaitan comply with certain restrictions related to the
dengan kegiatan usaha Perusahaan dan sudah Company's business activities and meet financial
memenuhi rasio keuangan seperti current ratio ratios such as current ratio and debt service
dan debt service coverage ratio dengan batas coverage ratio with a minimum limit of 110% and
minimum masing-masing 110% dan 125% dan 125%, respectively, and interest-bearing debt to
interest bearing debt to equity ratio dengan batas equity ratio with a maximum limit of 330%.
maksimum 330%.
Fasilitas kredit investasi Investment Credit Facility
Berdasarkan Surat Pemberitahuan Pemberian Based on the Credit Grant Notification Letter
Kredit No 45/SPPK/BCA-W08/2023 tanggal No. 45/SPPK/BCA-W08/2023 dated 20 December
20 Desember 2023, Perusahaan memperoleh 2023, the Company obtained an investment Credit
fasilitas Kredit Investasi (“Baru”) dari BCA sebesar (“Baru”) facility from BCA amounting to
Rp 44.000.000.000, jangka waktu 10 (sepuluh) Rp 44,000,000,000, 10 (ten) year term including
tahun termasuk Grace period 1 tahun dengan 1 year Grace period with an interest rate of 7.75%
tingkat suku bunga 7.75% p.a. fixed 1 (satu) p.a. fixed 1 (one) year.
tahun.
Berdasarkan Surat Pemberitahuan Pemberian Based on the Credit Grant Notification Letter
Kredit No 005/SPPK/BCA-W08/2024 tanggal No. 005/SPPK/BCA-W08/2024 dated 27 March
27 Maret 2024, Perusahaan memperoleh fasilitas 2024, the Company obtained an investment Credit
Kredit Investasi 2 (“Baru”) dari BCA sebesar 2 (“Baru”) facility from BCA amounting to
Rp 21.400.000.000, jangka waktu 10 (sepuluh) Rp 21,400,000,000, 10 (ten) year term including 1
tahun termasuk Grace period 1 tahun dengan year Grace period with an interest rate of 7,75%
tingkat suku bunga 7.75% p.a. fixed 1 (satu) p.a. fixed for 1 (one) year.
tahun.
Berdasarkan Surat Pemberitahuan Pemberian Based on the Credit Grant Notification Letter
Kredit No 00954/SLK-KOM/2025 tanggal No. 00954/SLK-KOM/2025 dated 22 April 2025,
22 April 2025, Fasilitas Kredit Investasi 2 dari BCA Investment Credit Facility 2 from BCA is divided
dibagi menjadi 2 yaitu Kredit Investasi 2 dan into 2, namely Investment Credit 2 and
Kredit Investasi 3 (“Baru”) dengan total Investment Credit 3 (“Baru”), amounting to
Rp 21.400.000.000. Rp 21,400,000,000.
Page 60
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/52 Exhibit E/52
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
c. PT Bank Central Asia Tbk (“BCA”) (Lanjutan) c. PT Bank Central Asia Tbk (“BCA”) (Continued)
Berdasarkan Surat Pemberitahuan Penyesuaian Based on Credit Interest Rate Adjustment
Suku Bunga Kredit No. 093/SRT/SBK-W08/2026 Notification Letter No. 093/SRT/SBK-W08/2026
tanggal 2 Juni 2026 terdapat penyesuaian suku dated June 2, 2026 the interest rate of
bunga fasilitas kredit investasi 2 dan 3 dari 8% dan investment credit facility 2 and 3 has been
8,25% menjadi masing-masing 8,10% adjusted from 8% and 8.25% to 8.10% as of June
per Juni 2026. 2026.
Jaminan Kredit Credit Guarantee
Berdasarkan Fasilitas Kredit Investasi tersebut, Based on the Investment Credit Facilities, the
jaminan kreditnya adalah tanah di Bintara Jaya credit guarantee is the Land in Bintara Jaya with
dengan detail sebagai berikut (Catatan 8): the details are as follows (Note 8):
- SHGB NIB. 10.26.000022185.0 - HGB NIB. 10.26.000022185.0
- SHGB NIB. 10.26.000024986.0 - SHGB NIB. 10.26.000024986.0
- SHGB NIB. 10.26.000022077.0 - SHGB NIB. 10.26.000022077.0
12. UTANG USAHA 12. TRADE PAYABLES
Komposisi utang usaha berdasarkan kategori adalah Trade payables composition based on category as follow:
sebagai berikut:
30 Juni/ 31 Desember/
June 2026 December 2025
Pihak ketiga Third parties
Alat kesehatan 348.924.867.481 279.548.189.126 Medical equipment
Obat resep 282.417.453.659 379.167.713.258 Prescription medicine
Obat non-resep 24.692.140.670 29.873.143.803 Non-prescription medicine
656.034.461.810 688.589.046.187
Pihak berelasi (Catatan 27) Related party (Note 27)
Alat kesehatan 3.503.491.775 5.860.014.025 Medical equipment
Jumlah 659.537.953.585 694.449.060.212 Total
Komposisi utang usaha berdasarkan umur adalah Trade payables composition based on aging as follow:
sebagai berikut:
30 Juni/ 31 Desember/
June 2026 December 2025
Belum jatuh tempo 588.510.070.066 577.193.150.864 Not yet due
Sudah jatuh tempo Overdue:
1 – 30 hari 71.027.883.519 117.255.909.348 1 – 30 days
Jumlah 659.537.953.585 694.449.060.212 Total
Pada tanggal laporan posisi keuangan konsolidasian, As at consolidated statements of financial position’s
seluruh utang usaha adalah dalam mata uang Rupiah. date, all trade payables are denominated in Rupiah
currency.
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, As of 30 June 2026 and 31 December 2025, the bank
fasilitas bank garansi yang digunakan oleh Perusahaan guarantees facility used by the Company in connection
sehubungan dengan pembelian persediaan with the purchase of merchandise inventories
masing-masing adalah sebesar Rp 25.480.000.000 dan amounted to Rp 25,480,000,000 and
Rp 43.480.000.000 (Catatan 11). Rp 43,480,000,000 respectively (Note 11).
Page 61
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/53 Exhibit E/53
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UTANG USAHA (Lanjutan) 12. TRADE PAYABLES (Continued)
Rincian transaksi dan saldo dengan pihak berelasi The details of transactions and balances with related
diungkapkan dalam Catatan 27. party are disclosed in Note 27.
13. PERPAJAKAN 13. TAXATION
a. Pajak dibayar di muka a. Prepaid tax
30 Juni/ 31 Desember/
June 2026 December 2025
Pajak Pertambahan Nilai 232.501.791.200 205.575.575.298 Value Added Tax
Pajak Penghasilan: Income Tax:
Pasal 21 - 474.090.272 Article 21
Pasal 22 11.939.130.676 - Article 22
Pasal 23 16.300.368 - Article 23
Jumlah 244.457.222.244 206.049.665.570 Total
Pada tanggal 8 Juni 2020, Perusahaan mengajukan On 8 June 2020, the Company submitted an
permohonan pemindahbukuan atas sebagian application for transfer of some details of
rincian kompensasi utang pajak melalui SPMKP compensation for tax payable through SPMKP
No. 00432A tanggal 27 April 2020 untuk masa pajak No. 00432A dated 27 April 2020 for VAT period of
PPN Februari 2015 sebesar Rp 502.357.590, namun February 2015 amounting to Rp 502,357,590, but
pengajuan tersebut ditolak oleh DJP. Oleh karena the submission was rejected by DJP. Therefore,
itu Perusahaan telah mencatat sebagai beban di the Company was recorded as tax expenses in
2024. 2024.
Pada bulan Mei 2024, atas klaim PPN Masa In May 2024, based on the claim of VAT
Desember 2022 sebesar Rp 63.257.815.079, period December 2022 amounting to
Perusahaan menerima Surat Ketetapan Pajak Rp 63,257,815,079, the Company received the Tax
Lebih Bayar (SKPLB) No. 00012/407/22/054/24 Overpayment Assessment Letter (SKPLB)
tanggal 1 April 2024 dari Direktorat Jenderal No. 00012/407/22/054/24 dated 1 April 2024 from
Pajak. Jumlah pembayaran PPN diterima Directorate General of Taxation. The amount of
Perusahaan berdasarkan Surat Perintah Membayar payment of VAT tax received by the Company
Kelebihan Pajak (SPMKP) No. 00304A tanggal 2 Mei pursuat to SPMKP No. 00304A dated 2 May 2024
2024 adalah sebesar Rp 54.359.184.123 dan amounting to Rp 54,359,184,123 and the
sisanya sebesar Rp 8.898.630.956 sedang dalam remaining amount of Rp 8,898,630,956 is
proses keberatan. currently in the tax objection process.
Pada bulan Januari 2026, Direktorat Jenderal In January 2026, the Directorate General of Taxes
Pajak mengabulkan permohonan pengurangan (DGT) granted the Company’s request, dated
atau pembatalan Surat Tagihan Pajak (STP) yang October 6, 2025, for the reduction or cancellation
tidak benar dalam surat permohonan Perusahaan of incorrect Tax Collection Letters (STP).
tanggal 6 Oktober 2025. DJP membatalkan STP Consequently, the DGT annulled the 2022
PPN tahun pajak 2022 sebesar Rp 1.744.387.306. Value Added Tax (VAT) STP amounting to
Selisih sebesar Rp 7.154.243.650 yang sebelumnya Rp 1,744,387,306. The remaining balance of
diajukan keberatan oleh Perusahaan dicatat Rp 7,154,243,650, for which the Company had
sebagai beban pajak. previously filed an objection, has been recognized
as a tax expense.
Pada akhir Maret 2026, Perusahaan menerima At the end of March 2026, the Company received
Surat Ketetapan Pajak (SKP) dari Direktorat a Tax Assessment Letter (SKP) from the
Jenderal Pajak dengan pemberitahuan bahwa Directorate General of Taxation, stating that the
lebih bayar pajak PPN masa Desember 2022 value-added tax (VAT) overpayment for the
menjadi Rp 6.835.394.292. December 2022 period was determined at
Rp 6,835,394,292.
Page 62
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/54 Exhibit E/54
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
a. Pajak dibayar di muka (Lanjutan) a. Prepaid tax (Continued)
Pada bulan Februari 2025, atas klaim PPN Masa In February 2025, based on the claim of VAT
Desember 2023 sebesar Rp 74.378.836.728, period December 2023 amounting to
Perusahaan menerima Surat Ketetapan Pajak Rp 74,378,836,728, the Company received the Tax
Lebih Bayar (SKPLB) No. 00004/407/23/054/25 Overpayment Assessment Letter (SKPLB)
tanggal 3 Februari 2025 dari Direktorat Jenderal No. 00004/407/23/054/25 dated 3 February 2025
Pajak. Jumlah pembayaran PPN diterima from Directorate General of Taxation. The
Perusahaan berdasarkan Surat Perintah amount of payment of VAT tax received by the
Membayar Kelebihan Pajak (SPMKP) No. 00165A Company pursuant to SPMKP No. 00165A dated
tanggal 26 Februari 2025 adalah sebesar 26 February 2025 amounting to Rp 73,896,911,158
Rp 73.896.911.158 dan sisanya sebesar and the remaining amount of Rp 481,925,570 was
Rp 481.925.570 dicatat sebagai beban pajak pada recorded as tax expenses in 2024.
tahun 2024.
Pada tanggal 3 Februari 2025, Perusahaan On 3 February 2025, the Company received Tax
menerima Surat Ketetapan Pajak Kurang Bayar Underpayment Assessment Letter (SKPKB)
(SKPKB) No. 00010/207/23/054/25 sampai No. 00010/207/23/054/25 until No. 00020/207/
dengan No. 00020/207/23/054/25 untuk Pajak 23/054/25 for Value Added Tax period January –
Pertambahan Nilai masa Januari – November 2023 November 2023 amounting to Rp 258,506,584.
sebesar Rp 258.506.584.
Pada tanggal 3 Februari 2025, Perusahaan On 3 February 2025, the Company received Tax
menerima Surat Tagihan Pajak (STP) No. 00009/ Bill (STP) No. 00009/107/23/054/25 until
107/23/054/25 sampai dengan No. 00020/107/ No. 00020/107/23/054/25 for Value Added Tax
23/054/25 untuk Pajak Pertambahan Nilai masa period January – December 2023 amounting to
Januari – Desember 2023 sebesar Rp 10.440.051. Rp 10,440,051.
Pada bulan Februari 2025, atas restitusi Pajak In February 2025, based on restitution of Value
Pertambahan Nilai (PPN) masa Desember 2023 Added Tax (VAT) for the period of December 2023
sebesar Rp 74.378.836.728, Perusahaan telah amounting to Rp 74,378,836,728, the Company
menerima Surat Ketetapan Pajak Lebih Bayar has received the Tax Overpayment Assessment
(SKPLB) No. 00004/407/23/054/25 tanggal Letter (SKPLB) No. 00004/407/23/054/25 dated
3 Februari 2025 dari Direktorat Jenderal Pajak 3 February 2025 from the Directorate General of
sebesar Rp 74.287.536.052. Restitusi pajak bersih Taxation amounting to Rp 74,287,536,052. Net
setelah dikurangkan dengan beban pajak diterima refund for the overpayment, after deduction of
oleh Perusahaan seluruhnya berdasarkan Surat tax expense has been received by the Company
Perintah Membayar Kelebihan Pajak (SPMKP) based on the Tax Overpayment Refund Order
Nomor: 00165A tanggal 26 Februari 2025 adalah (SPMKP) Number: 00165A dated 26 February 2025
sebesar Rp 73.896.911.158. amounting to Rp 73,896,911,158.
b. Taksiran tagihan restitusi pajak penghasilan b. Estimated claim for income tax refund
30 Juni/ 31 Desember/
June 2026 December 2025
Pajak Penghasilan – Pasal 28A Income Tax – Article 28A:
2025 7.010.357.046 7.010.357.046 2025
2024 12.420.641.216 12.420.641.216 2024
2023 3.678.944.787 3.678.944.787 2023
2022 11.216.130.193 11.216.130.193 2022
Jumlah 34.326.073.242 34.326.073.242 Total
Page 63
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/55 Exhibit E/55
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
b. Taksiran tagihan restitusi pajak penghasilan b. Estimated claim for income tax refund
(Lanjutan) (Continued)
Tahun 2024 Year 2024
Pada tanggal 23 April 2026, Perusahaan menerima On 26 April 2026, the Company received an
Surat Ketetapan Pajak Kurang Bayar (SKPKB) Pajak underpaid tax assessment (SKPKB) for corporate
Penghasilan Badan untuk masa pajak tahun income tax for the 2026 tax year, amounting to
2024 sebesar Rp 111.761.450.065 Rp 111,761,450,065 No. 00003/206/24/054/26. At
No. 00003/206/24/054/26. Pada saat ini this time, the Company has submitted the
Perusahaan telah mengajukan keberatan atas objection letter for the SKPKB.
Surat Ketetapan Pajak Kurang Bayar (SKPKB)
tersebut.
Tahun 2023 Year 2023
Taksiran tagihan restitusi pajak penghasilan untuk The estimated claim for an income tax refund for
tahun 2023 sebesar Rp 7.475.246.376. 2023 is Rp 7,475,246,376.
Pada tanggal 12 Maret 2025, Perusahaan menerima On 12 March 2025, the Company received a
Surat Pemberitahuan Hasil Pemeriksaan (SPHP) Notification of Tax Audit Findings (SPHP) for
Pajak Penghasilan Badan untuk masa pajak tahun corporate income tax for the 2023 tax year
2023 No. S-80/RIKSIS/KPP.0708/2025. No. S-80/RIKSIS/KPP.0708/2025.
Pada tanggal 25 April 2025 Perusahaan menerima On 25 April 2025 the Company received an
Surat Ketetapan Pajak Lebih Bayar (SKPLB) Pajak overpaid tax assessment (SKPLB) for corporate
Penghasilan Badan untuk masa pajak tahun 2023 income tax for the 2021 tax year No.
No. 00040/406/23/054/25 dengan nilai sebesar 00040/406/23/054/25 with a value of Rp
Rp 3.678.944.787, dibandingkan dengan lebih 3,678,944,787, compared to the overpayment
bayar yang dilaporkan oleh Perusahaan sebesar reported by the Company of
Rp 7.475.246.376. Selisih antara tagihan restitusi Rp 7,475,246,376. The difference between claims
dan pengembalian pajak penghasilan sebesar for refund and refund of income tax amounted to
Rp 3.796.301.589 dicatat sebagai beban pajak kini Rp 3,796,301,589 recorded as current tax expense
– tahun lalu (Catatan 13d). - previous year (Note 13d).
Kelebihan pembayaran pajak sebesar Tax overpayment amounting to Rp 3,678,944,787
Rp 3.678.944.787 dikompensasikan untuk was offset against the Company’s 2022 tax
dibayarkan ke sejumlah utang pajak 2022. Pada liabilities. On 6 October 2025, the Company
tanggal 6 Oktober 2025, Perusahaan mengajukan formally contested the underlying 2022 Tax
permohonan pengurangan atau pembatalan SKP Assessment Letter (SKP) by submitting an
yang tidak benar atas pajak tahun 2022. Sampai application for its reduction or cancellation. As of
saat ini, belum ada keputusan atas permohonan the current date, a formal decision from the
tersebut. Directorate General of Taxes (DGT) remains
pending.
Tahun 2022 Year 2022
Taksiran tagihan restitusi pajak penghasilan untuk The estimated claim for an income tax refund for
tahun 2022 sebesar Rp 11.216.130.193. 2022 is Rp 11,216,130,193.
Pada tanggal 1 April 2024, Perusahaan menerima On 1 April 2024, the Company received an
Surat Ketetapan Pajak Kurang Bayar (SKPKB) Pajak underpaid tax assessment (SKPKB) for corporate
Penghasilan Badan untuk masa pajak tahun income tax for the 2022 tax year No. 00002/
2022 No. 00002/206/22/054/24. Pada saat ini 206/22/054/24. At this time, the Company is
Perusahaan sedang mengajukan keberatan atas submitting the objection letter for the SKPKB.
Surat Ketetapan Pajak Kurang Bayar (SKPKB)
tersebut.
Page 64
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/56 Exhibit E/56
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
b. Taksiran tagihan restitusi pajak penghasilan b. Estimated claim for income tax refund
(Lanjutan) (Continued)
Tahun 2022 (Lanjutan) Year 2022 (Continued)
Pada tanggal 13 Maret 2026, Perusahaan menerima On March 13, 2026, the Company received an
Surat Ketetapan Pajak Kurang Bayar (SKPKB) Pajak underpaid tax assessment (SKPKB) for corporate
Penghasilan Badan untuk masa pajak tahun income tax for the 2022 tax year
2022 No. KEP-00412/NKEB-CT/WPJ.07/2026, No. KEP-00412/NKEB-CT/WPJ.07/2026, with a
dengan nilai sebesar Rp 875.673.072. value of Rp 3,678,944,787.
c. Utang Pajak c. Tax Payables
30 Juni/ 31 Desember/
June 2026 December 2025
Pajak Penghasilan: Income Taxes:
Pasal 21 295.275.259 - Article 21
Pasal 23 86.542.555 97.330.408 Article 23
Pasal 4(2) 19.013.376 143.129.637 Article 4(2)
Pasal 29 7.850.905.481 - Article 29
Pasal 26 285.320.827 - Article 26
Jumlah 8.537.057.498 240.460.045 Total
d. Pajak Penghasilan d. Income Tax
Rincian (beban) manfaat pajak penghasilan adalah The details of income tax (expense) benefit are as
sebagai berikut: follows:
30 Juni/ 30 Juni/
June 2026 June 2025
Pajak kini ( 7.850.905.461 ) ( 6.263.786.320 ) Current tax
Pajak tangguhan ( 697.582.671 ) 2.453.506.319 Deferred tax
Jumlah ( 8.548.488.132 ) ( 3.810.280.001) Total
Rekonsiliasi antara (beban) manfaat pajak The reconciliation between consolidation income
penghasilan konsolidasian dan hal perhitungan tax benefit and the calculation profit before
laba sebelum pajak penghasilan konsolidasian consolidation income tax is as follows:
adalah sebagai berikut:
30 Juni/ 30 Juni/
June 2026 June 2025
Laba konsolidasian sebelum Consolidated profit before
pajak penghasilan 28.109.585.859 24.926.017.254 income tax
Rugi entitas anak 1.944.833.013 ( 2.013.644.550) Loss of the subsidiary
Laba sebelum pajak The Company’s income
Perusahaan 30.054.418.872 22.912.372.704 before tax
Beban pajak penghasilan dengan Income tax expense at the
tarif yang berlaku ( 6.611.972.152) ( 5.040.721.995) applicable tax rate
Pengaruh pajak atas beda tetap 375.649.278 809.269.316 Tax effect on permanent differences
Penyesuaian atas pajak Adjustment of the previous period
tangguhan periode sebelumnya ( 2.312.165.258) 421.172.678 deferred tax income
Beban pajak penghasilan ( 8.548.488.132) (3.810.280.001) Income tax expense
Page 65
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/57 Exhibit E/57
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
d. Pajak Penghasilan (Lanjutan) d. Income Tax (Continued)
Rekonsiliasi antara laba sebelum pajak The reconciliation between profit before invoice
penghasilan Perusahaan dengan laba kena pajak tax of the Company ended the Company’s taxable
perusahaan untuk tahun yang berakhir pada profit for the year ended 30 June 2026 and
30 Juni 2026 dan 2025 adalah sebagai berikut: 2025 are as follows:
30 Juni/ 30 Juni/
June 2026 June 2025
Laba konsolidasian sebelum 28.109.585.859 22.567.696.241 Consolidated profit before
pajak penghasilan income tax
Rugi entitas anak 1.944.833.013 ( 2.013.644.550 ) Loss of the subsidiary
Laba sebelum pajak Perusahaan 30.054.418.872 20.554.051.691 The Company’s income before tax
Beda tetap: Permanent differences:
Beban yang bukan merupakan
pengurang pajak 1.804.292.838 5.690.113.907 Non – deductible expense
Pendapatan keuangan yang telah Financing income subjected
dikenakan pajak bersifat final ( 96.796.119) ( 203.296.006 ) to final tax
Jumlah beda tetap 1.707.496.719 5.486.817.901 Total permanent difference
Beda waktu: Temporary differences:
Imbalan kerja 2.066.560.224 2.573.040.631 Employee benefits
Cadangan kerugian penurunan Allowance for impairment
nilai persediaan 1.730.567.826 ( 2.275.459.076) losses of inventories
Cadangan kerugian penurunan Allowance for impairment
nilai piutang 300.000.000 ( 2.200.000.000) losses of trade receivables
Penyusutan aset tetap and equipment
200.008.889 200.008.889 Depreciation of property
Bonus ( 216.594.754 ) 3.574.613.068 Bonus
Aset hak-guna ( 156.523.862) 558.682.619 Right-of-use assets
Jumlah beda waktu 3.924.018.323 2.430.886.131 Total temporary differences
Taksiran laba kena pajak 35.685.933.914 28.471.755.723 Estimated taxable income
Pembulatan 35.685.933.914 28.471.755.000 Rounding
Beban pajak kini, tarif 22% 7.850.905.461 6.263.786.320 Current income tax, rate 22%
e. Aset Pajak Tangguhan e. Deferred tax Assets
Pajak tangguhan dihitung berdasarkan pengaruh Deferred tax is computed based on the effect of
dari perbedaan temporer antara jumlah tercatat temporary differences between the carrying
aset dan liabilitas menurut laporan keuangan amount of assets and liabilities in the financial
dengan dasar pengenaan pajak aset dan liabilitas. statements with the tax bases of assets and
liabilities.
Page 66
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/58 Exhibit E/58
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
e. Aset Pajak Tangguhan (Lanjutan) e. Deferred tax Assets (Continued)
Rincian aset pajak tangguhan pada tanggal The details of deferred tax assets as of
30 Juni 2026 dan 31 Desember 2025 adalah sebagai 30 June 2026 and 31 December 2025 are as
berikut: follows:
Dikreditkan
(dibebankan)
ke penghasilan
Dikreditkan komprehensif
(dibebankan) lain/ Credited
ke laba rugi/ (Charged) to
31 Desember/ Credited other 30 Juni/
December (charged) to comprehensive June
2025 profit or loss income 2026
Liabilitas imbalan kerja 7.939.771.925 ( 11.940.696 ) - 7.927.831.229 Employee benefits liabilities
Bonus 2.222.782.298 ( 1.159.042.015 ) - 1.063.740.283 Bonus
Depreciation of property and
Penyusutan aset tetap 224.871.158 44.001.956 - 268.873.114 equipment
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 5.827.563.816 66.000.000 - 5.893.563.816 losses of trade receivables
Cadangan kerugian
penurunan nilai Allowance for impairment
persediaan 999.637.016 396.000.000 - 1.395.637.016 losses of inventories
Aset hak-guna 3.533.622.975 ( 32.601.916 ) - 3.501.021.059 Right-of-use assets
Perubahan nilai wajar Change fair value in
investasi 7.791.080.000 - - 7.791.080.000 Investment
Surplus revaluasi ( 1.185.340.869 ) - - ( 1.185.340.869) Revaluation surplus
Aset Pajak Tangguhan Deferred Tax Asset
- Bersih 27.353.988.319 697.582.671 - 26.656.405.648 – Net
Dikreditkan
(dibebankan)
ke penghasilan
Dikreditkan komprehensif
(dibebankan) lain/ Credited
ke laba rugi/ (Charged) to
31 Desember/ Credited other 31 Desember/
December (charged) to comprehensive December
2024 profit or loss income 2025
Liabilitas imbalan kerja 7.140.153.058 812.941.743 ( 13.322.876 ) 7.939.771.925 Employee benefits liabilities
Bonus 932.439.712 1.290.342.586 - 2.222.782.298 Bonus
Depreciation of property and
Penyusutan aset tetap 180.869.202 44.001.956 - 224.871.158 equipment
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 5.162.835.510 664.728.306 - 5.827.563.816 losses of trade receivables
Cadangan kerugian
penurunan nilai Allowance for impairment
persediaan 1.136.152.934 ( 136.515.918 ) - 999.637.016 losses of inventories
Aset hak-guna ( 3.239.578.217 ) 6.773.201.192 - 3.533.622.975 Right-of-use assets
Perubahan nilai wajar Change fair value in
investasi 6.928.240.000 - 862.840.000 7.791.080.000 Investment
Surplus revaluasi ( 1.185.340.869 ) - - ( 1.185.340.869) Revaluation surplus
Aset Pajak Tangguhan Deferred Tax Asset
- Bersih 17.055.771.330 9.448.699.865 849.517.124 27.353.988.319 – Net
Berdasarkan Undang-Undang No. 7 Tahun 2021 tentang Based on Law No. 7 Year 2021 concerning "Harmonization
"Harmonisasi Peraturan Perpajakan", yang merubah UU of Tax Regulations", which amends Law No. 7 Year 1983
No. 7 Tahun 1983 tentang "Pajak Penghasilan" dan concerning "Income Tax" and the Government set the
Pemerintah menetapkan tarif tunggal pajak penghasilan single rate of corporate income tax to be 22% from the
badan menjadi 22% mulai Tahun Pajak 2022 dan 2022 Fiscal Year onwards. In addition, the Act amends
seterusnya. Selain itu, UU tersebut mengubah UU No. 6 Law No. 6 Year 1983 concerning "General Provisions and
Tahun 1983 tentang "Ketentuan Umum dan Tata Cara Tax Procedures" and Law No. 8 Year 1983 concerning
Perpajakan" dan UU No. 8 Tahun 1983 tentang "Pajak "Value Added Tax on Goods and Services and Sales Tax on
Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Luxury Goods" and provisions related to carbon tax.
atas Barang Mewah" dan ketentuan terkait dengan pajak
karbon.
Page 67
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/59 Exhibit E/59
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. BEBAN AKRUAL 14. ACCRUED EXPENSES
30 Juni/ 31 Desember/
June 2026 December 2025
Bunga 2.910.397.977 2.979.778.463 Interest
Lain - lain 13.357.596.912 16.104.203.878 Others
Jumlah 16.267.994.889 19.083.982.341 Total
Beban akrual - lain-lain terutama merupakan akrual atas Accrued expenses others mainly represents accruals of
pengiriman, pengangkutan dan jasa profesional. freight, expedition and professional fees.
15. LIABILITAS IMBALAN KERJA JANGKA PENDEK 15. SHORT-TERM EMPLOYEE BENEFITS LIABILITY
Rincian liabilitas imbalan kerja jangka pendek adalah The details of short-term employee benefits liability are
sebagai berikut: as follows:
30 Juni/ 31 Desember/
June 2026 December 2025
Cadangan bonus karyawan 2.549.930.516 5.402.258.913 Provision for employee bonus
Cadangan bonus karyawan merupakan estimasi cadangan Provision for employees’ bonus represents estimated
bonus akan yang diberikan kepada karyawan. bonus provision that will be paid to the employees.
16. LIABILITAS IMBALAN KERJA JANGKA PANJANG 16. LONG-TERM EMPLOYEE BENEFITS LIABILITY
Liabilitas imbalan kerja jangka panjang Perusahaan hanya The Company’s long-term employee benefits liability
berhubungan dengan liabilitas imbalan kerja. Perusahaan relates only to post-employment benefits. The Company
memberikan imbalan kerja kepada karyawan berdasarkan provides post-employment benefits for its employees
UU Cipta Kerja No. 6/2023 dan Peraturan Pemerintah No. based on Cipta Kerja Law No. 6/2023 and Government
35/2021. Imbalan kerja tersebut tidak didanai. Regulation No. 35/2021. The benefits are unfunded.
Tabel berikut ini merangkum komponen-komponen atas The following tables summarize the components of post-
beban imbalan kerja yang diakui di laporan laba rugi dan employment benefits expense recognized in the
penghasilan komprehensif lain dan liabilitas imbalan kerja statement of profit or loss and other comprehensive
jangka panjang yang diakui di laporan posisi keuangan income and long-term employee benefits liability
konsolidasian 30 Juni 2026 dan 31 Desember 2025 recognized in the consolidated statement of financial
berdasarkan penilaian aktuaria yang dilakukan oleh position 30 June 2026 and 31 December 2025, as
aktuaris independen, dengan menggunakan metode determined by independent actuary, by using the
projected unit credit. projected unit credit method.
a. Liabilitas Imbalan Kerja Jangka Panjang a. Long-term Employee Benefits Liability
30 Juni/ 31 Desember/
June 2026 December 2025
Nilai kini kewajiban 36.035.596.403 36.089.872.387 Present value of obligation
b. Beban Imbalan kerja b. Employee Benefits Expense
30 Juni/ 30 Juni/
June 2026 June 2025
Biaya jasa kini 1.341.977.360 2.060.849.102 Current service cost
Biaya bunga 724.582.864 1.195.883.500 Interest cost
Jumlah 2.066.560.224 3.256.732.602 Total
Page 68
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/60 Exhibit E/60
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. LIABILITAS IMBALAN KERJA JANGKA PANJANG 16. LONG-TERM EMPLOYEE BENEFITS LIABILITY
(Lanjutan) (Continued)
c. Perubahan liabilitas imbalan kerja jangka panjang c. Changes in long-term employee benefits liability
selama tahun berjalan adalah sebagai berikut: during the year are as follows:
30 Juni/ 31 Desember/
June 2026 December 2025
Saldo awal tahun 36.089.872.387 32.631.733.401 Balance beginning of the year
Beban imbalan kerja Employee benefits expense
(Catatan 23) 2.066.560.224 6.080.228.623 (Note 23)
Pembayaran manfaat ( 2.120.836.208 ) ( 2.561.531.035) Benefit payment
(Keuntungan) kerugian aktuarial - ( 60.558.602) Actuarial (gain) loss
Saldo akhir tahun 36.035.596.403 36.089.872.387 Balance at end of year
d. Keuntungan aktuaria kumulatif yang diakui dalam d. The cumulative actuarial gains recognized in
penghasilan komprehensif lain adalah sebagai other comprehensive income are as follows:
berikut:
30 Juni/ 31 Desember/
June 2026 December 2025
Saldo awal tahun 527.780.912 588.339.514 Balance beginning of the year
(Keuntungan) kerugian aktuaria Actuarial (gain) loss during the
tahun berjalan - ( 60.558.602 ) year
Saldo akhir tahun 527.780.912 527.780.912 Balance at the end of year
e. Asumsi-asumsi dasar yang digunakan dalam e. The principal assumptions used in
menentukan liabilitas imbalan kerja jangka determining long-term employee benefits
panjang sebagai berikut: liability as follows:
30 Juni/ 31 Desember/
June 2026 December 2025
Tingkat diskonto 6,52% 6,51% Discount rate
Tingkat kenaikan gaji 6,00% 6,00% Future salary increase
Tabel mortalita TMI-IV 2019 TMI-IV 2019 Mortality table
Tingkat cacat 10% 10% Disability rate
Tingkat pengunduran diri 10% dari usia 18 10% dari usia 18 Resignation rate
kemudian menurun kemudian menurun
linier 0% di usia 53/ linier 0% di usia 53/
10% of age 18 then 10% of age 18 then
decreasing linearly decreasing linearly
into 0% at age 53 into 0% at age 53
Usia pensiun normal 55 tahun/years 55 tahun/years Normal pension age
Page 69
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/61 Exhibit E/61
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. LIABILITAS IMBALAN KERJA JANGKA PANJANG 16. LONG-TERM EMPLOYEE BENEFITS LIABILITY
(Lanjutan) (Continued)
f. Sensitivitas liabilitas imbalan kerja untuk perubahan f. The sensitivity of the employee benefit liabilities to
asumsi aktuaria pokok sebagai berikut: changes in the principal actuarial assumption are as
follows:
30 Juni/June 2026
Dampak terhadap liabilitas
imbalan pasti/
Impact on defined
benefit obligation
Perubahan Kenaikan Penurunan
Asumsi/ Asumsi/ Asumsi/
Change in Increase in Decrease in
assumptions assumption assumption
Tingkat diskonto 1% ( 2.559.589.657 ) 2.896.103.230 Discount rate
Tingkat kenaikan upah 1% 2.664.313.053 ( 2.404.419.339) Salary increase rate
31 Desember/December 2025
Dampak terhadap liabilitas
imbalan pasti/
Impact on defined
benefit obligation
Perubahan Kenaikan Penurunan
Asumsi/ Asumsi/ Asumsi/
Change in Increase in Decrease in
assumptions assumption assumption
Tingkat diskonto 1% ( 2.977.267.595 ) 3.455.738.390 Discount rate
Tingkat kenaikan upah 1% 3.443.610.626 ( 3.021.315.988) Salary increase rate
Analisa sensitivitas diatas didasarkan pada perubahan The above sensitivity analysis is based on a change in
atas suatu asumsi aktuaria dimana semua asumsi an assumption while holding all other assumptions
lainnya dianggap konstan. Dalam prakteknya, hal ini constant. In practice, this is unlikely to occur and
jarang terjadi dan perubahan beberapa asumsi changes in some of the assumptions may be
mungkin saling berkorelasi. Dalam perhitungan correlated. When calculating the sensitivity of
sensitivitas liabilitas imbalan kerja atas asumsi employment benefit liabilities to significant
aktuaria utama, metode yang sama (projected unit actuarial assumptions, the same method (projected
credit) telah diterapkan seperti perhitungan unit credit) has been applied when calculating the
liabilitas imbalan kerja yang diakui dalam laporan employment benefit liabilities recognized within the
posisi keuangan konsolidasian. consolidated statements of financial position.
17. MODAL SAHAM 17. SHARE CAPITAL
Sesuai dengan daftar pemegang saham yang dikeluarkan Based on the shareholders list issued by the Share
oleh Biro Administrasi Efek Perusahaan (PT Raya Saham Administrator Bureau of the Company (PT Raya Saham
Registra), susunan pemegang saham dan komposisi Registra), the Company’s shareholders and its ownership
kepemilikan saham pada tanggal 30 Juni 2026 dan composition as of 30 June 2026 and 31 December 2025 are
31 Desember 2025 adalah sebagai berikut: as follows:
Jumlah lembar Jumlah saham/ Jumlah/
saham/Number Total shares Total
of shares (Lembar/Shares) (%)
Pemegang Saham Shareholders
Pharmaniaga International Pharmaniaga International
Corp. Sdn. Bhd., Malaysia 935.541.534 93.554.153.400 73,43 Corp. Sdn. Bhd., Malaysia
PT Danpac Pharma 123.844.020 12.384.402.000 9,72 PT Danpac Pharma
PT Indolife Pensiontama 42.762.830 4.276.283.000 3,36 PT Indolife Pensiontama
PT Ngrumat Bondo Utama 23.731.000 2.373.100.000 1,86 PT Ngrumat Bondo Utama
Masyarakat 148.120.616 14.812.061.600 11,63 Public
Jumlah 1.274.000.000 127.400.000.000 100 Total
Page 70
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/62 Exhibit E/62
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. MODAL SAHAM (Lanjutan) 17. SHARE CAPITAL ( Continued)
Berdasarkan pencatatan Biro Administrasi Efek, tidak Based on the Share Administrator Bureau’s records,
ada anggota Dewan Komisaris dan Direksi Perusahaan there are no members of the Boards of Commissioners
yang memiliki saham Perusahaan yang telah and Directors who own the Company’s shares of stock
diterbitkan pada tanggal 30 Juni 2026 dan as of 30 June 2026 and 31 December 2025.
31 Desember 2025.
18. TAMBAHAN MODAL DISETOR 18. ADDITIONAL PAID-IN CAPITAL
Tambahan modal disetor merupakan selisih antara Additional paid-in capital represents the difference
jumlah harga penawaran saham dengan jumlah nilai between the offering share price and the par values
nominal saham yang ditawarkan dalam penawaran of the shares offered in the Company’s limited public
umum terbatas Perusahaan setelah dikurangi dari offering after being deducted from the total costs
seluruh beban yang berhubungan dengan penawaran incurred in connection with the limited public
umum terbatas tersebut. Rincian akun ini pada tanggal offering. The details of this account as of
30 Juni 2026 dan 31 Desember 2025 adalah sebagai 30 June 2026 and 31 December 2025 are as follows:
berikut:
Jumlah/
Total
Tambahan modal disetor dari penerbitan
Saham baru sebelum Penawaran Umum Additional paid-in capital from issuance of
Terbatas III 1.300.000.000 new shares before Limited Public Offering III
Selisih lebih harga penawaran saham di atas
nilai nominal saham ( 1.750.725.142 ) Excess of offering price over par value of shares
Sub-jumlah ( 450.725.142 ) Sub-total
Tambahan modal disetor dari penerbitan
Saham baru sebelum Penawaran Umum Additional paid-in capital from issuance of
Terbatas III 5.460.000.000 new shares before Limited Public Offering III
Selisih lebih harga penawaran saham di atas
nilai nominal saham ( 2.699.590.936 ) Excess of offering price over par value of shares
Sub-jumlah 2.760.409.064 Sub-total
Jumlah 2.309.683.922 Total
19. DIVIDEN KAS DAN SALDO LABA YANG TELAH 19. CASH DIVIDENDS AND APPROPRIATED RETAINED
DITENTUKAN PENGGUNAANNYA EARNINGS
Berdasarkan Keputusan Rapat Umum Pemegang Saham Based on the Resolution of the Annual General Meeting of
Tahunan Perusahaan tanggal 25 Mei 2026 yang dinyatakan the Company’s Shareholders dated 25 May 2026 as
dalam Akta No. 38 Notaris Dr. Agung Iriantoro S.H, MH., covered by Deed No. 38 of Dr. Agung Iriantoro S.H, MH.,
Notaris di Jakarta, pada tanggal yang sama, para Notary in Jakarta, on the same date, the Company’s
pemegang saham Perusahaan memutuskan untuk shareholders resolved to approve the appropriation of
menyetujui pencadangan saldo laba sebesar retained earnings amounting to Rp 3,822,000,000 as a
Rp 3.822.000.000 sebagai dana cadangan dan pembagian reserve fund and the declaration of dividends amounting
dividen kas sebesar Rp 3.822.000.000. Dividen ini sudah to Rp 3,822,000,000. The dividend was fully paid on
dibayarkan pada tanggal 26 Juni 2026. 26 June 2026.
Berdasarkan Keputusan Rapat Umum Pemegang Saham Based on the Resolution of the Annual General Meeting of
Tahunan Perusahaan tanggal 28 Mei 2025 yang dinyatakan the Company’s Shareholders dated 28 May 2025 as
dalam Akta No. 75 Notaris Dini Lastari Siburian, S.H., covered by Deed No. 75 of Dini Lastari Siburian, S.H.,
Notaris di Jakarta, pada tanggal yang sama, para Notary in Jakarta, on the same date, the Company’s
pemegang saham Perusahaan memutuskan untuk shareholders resolved to approve the appropriation of
menyetujui pencadangan saldo laba sebesar retained earnings amounting to Rp 2,548,000,000 as a
Rp 2.548.000.000 sebagai dana cadangan dan pembagian reserve fund and the declaration of dividends amounting
dividen kas sebesar Rp 2.548.000.000. Dividen ini sudah to Rp 2,548,000,000. The dividend was fully paid on 1 and
dibayarkan pada tanggal 1 dan 2 Juli 2025. 2 July 2025.
Page 71
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/63 Exhibit E/63
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. PENDAPATAN 20. REVENUES
30 Juni/ 30 Juni/
June 2026 June 2025
Obat resep 1.495.664.278.614 1.338.287.965.458 Prescription medicines
Alat kesehatan 564.615.973.499 535.001.916.319 Medical equipment
Obat non-resep 70.812.269.505 69.202.420.549 Non-prescription medicines
Lainnya 108.892.128 190.473.658 Others
Jumlah 2.131.201.413.746 1.942.682.775.984 Total
Seluruh penjualan dilakukan dengan pihak ketiga dan All sales are made to third parties and there are no sales
tidak terdapat penjualan kepada pelanggan yang melebihi to customers that individually exceeded 10% of the net
10% dari jumlah penjualan neto. sales.
21. BEBAN POKOK PENDAPATAN 21. COST OF REVENUES
Rincian beban pokok pendapatan adalah sebagai berikut: The details of cost of revenue sold are as follows:
30 Juni/ 30 Juni/
June 2026 June 2025
Obat resep 1.372.944.872.969 1.226.778.179.930 Prescription medicines
Alat kesehatan 509.127.664.635 480.510.255.417 Medical equipment
Obat non-resep 66.071.500.037 63.993.794.457 Non-prescription medicines
Lainnya - 7.480.000 Others
Jumlah 1.948.144.037.641 1.771.289.709.804 Total
Rincian pembelian persediaan yang melebihi 10% dari Purchases of inventories which individually represents
jumlah penjualan neto masing-masing pada 30 Juni 2026 more than 10% of the total net sales in
dan 2025 adalah sebagai berikut: 30 June 2026 and 2025 are as follows:
30 Juni/ 30 Juni/
June 2026 June 2025
PT Lapi Laboratories Indonesia 674.765.655.452 665.905.232.400 PT Lapi Laboratories Indonesia
PT Global Dispomedika 254.604.599.346 345.773.053.530 PT Global Dispomedika
PT Medi Hop 208.381.868.886 230.216.841.497 PT Medi Hop
PT Dipa Pharmalab Intersains 39.670.603.666 147.056.532.810 PT Dipa Pharmalab Intersains
Jumlah 1.177.422.727.350 1.388.951.660.237 Total
Pembelian persediaan dari pihak berelasi untuk tahun Purchases of inventories from related
30 Juni 2026 dan 2025 masing-masing adalah sebesar parties amounted to Rp 14,281,129,802 and
Rp 14.281.129.802 dan Rp 24.141.016.452 (Catatan 27). Rp 24,141,016,452 on 30 June 2026 and 2025, respectively
(Note 27).
Page 72
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/64 Exhibit E/64
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. BEBAN PENJUALAN 22. SELLING EXPENSES
30 Juni/ 30 Juni/
June 2026 June 2025
Gaji, upah dan Salaries, wages and
tunjangan karyawan 18.515.965.136 17.207.734.292 allowances
Pengangkutan dan pengiriman 12.108.205.496 10.868.891.066 Freight and expedition
Perjalanan 1.959.800.651 1.872.018.265 Travelling
Iklan dan promosi 1.054.969.123 1.725.254.227 Advertising and promotion
Sumbangan dan representasi 299.993.653 224.036.980 Donation and representation
Jumlah 33.938.934.059 31.897.934.830 Total
23. BEBAN UMUM DAN ADMINISTRASI 23. GENERAL AND ADMINISTRATIVE EXPENSES
30 Juni/ 30 Juni/
June 2026 June 2025
Gaji, upah dan Salaries, wages and
tunjangan karyawan 45.648.894.060 42.297.224.029 allowances
Lisensi 7.755.719.424 5.433.850.546 Lisence
Penyusutan aset hak- Depreciation of right-of-use
guna (Catatan 10) 5.916.996.549 6.153.567.909 assets (Note 10)
Jasa profesional 4.937.228.021 4.411.286.896 Professional fees
Penyusutan aset tetap Depreciation of property and
(Catatan 8) 3.361.210.050 4.301.211.203 equipment (Note 8)
Beban kantor 2.759.611.593 2.489.203.787 Office expense
Listrik dan energi 2.430.275.589 2.264.467.040 Electricity and energy
Sewa dan pemeliharaan gedung 2.140.054.410 1.108.253.335 Office rental and maintenance
Imbalan kerja (Catatan 16b) 2.066.560.224 3.256.732.602 Employee benefits (Note 16)
Penyisihan kerugian penurunan Provision for impairment losses
nilai persediaan (Catatan 6) 1.800.000.000 2.275.459.076 on inventories (Note 6)
Alat tulis dan barang cetakan 1.239.774.603 1.337.078.105 Office supplies and printing
Perjalanan 1.124.102.557 836.300.501 Traveling
Perbaikan dan pemeliharaan 967.843.060 926.648.340 Repairs and maintenance
Sumbangan dan representasi 841.181.441 858.256.496 Donations and representation
Pos dan komunikasi 794.866.779 747.515.057 Postage and communication
Pendidikan dan pelatihan 794.035.652 1.001.449.206 Training and educations
Amortisasi aset takberwujud Amortization of intangibles assets
(Catatan 9) 722.551.698 715.729.824 (Note 9)
Asuransi 733.308.711 725.605.582 Insurance
Penyisihan kerugian penurunan Provision for impairment losses
nilai piutang usaha (Catatan 5) 300.000.000 2.200.000.000 on trade receivables (Note 5)
Lain-lain 862.428.749 373.948.189 Others
Jumlah 87.196.643.170 83.713.787.723 Total
24. BIAYA KEUANGAN 24. FINANCE COSTS
30 Juni/ 30 Juni/
June 2026 June 2025
Bunga atas utang bank 32.445.494.446 34.859.128.975 Interest on bank loans
Page 73
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/65 Exhibit E/65
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. LABA PER SAHAM 25. EARNINGS PER SHARE
Perhitungan laba per saham dasar adalah sebagai The calculation of earnings per share are as follow:
berikut:
30 Juni/ 30 Juni/
June 2026 June 2025
Laba tahun berjalan yang dapat
diatribusikan kepada pemilik Profit for the year attributable
entitas induk 19.562.283.601 16.745.209.648 to the owners of parent entity
Jumlah rata-rata tertimbang Weighted average number of
saham yang beredar 1.274.000.000 1.274.000.000 shares outstanding
Jumlah 15,36 13,14 Total
Perusahaan tidak mempunyai efek berpotensi saham The Company has no potentially dilutive shares,
bersifat dilutif sehingga Perusahaan tidak menghitung accordingly, no diluted earnings per share was
laba per saham dilusian. calculated.
26. INFORMASI SEGMEN 26. SEGMENT INFORMATION
Segmen Usaha Business Segment
Sesuai dengan PSAK 108: Segmen Usaha, informasi In accordance with PSAK 108: Business Segments, the
keuangan ini disajikan berdasarkan informasi yang following financial information is presented based on
digunakan manajemen dalam mengevaluasi kinerja the information used by management in evaluating the
tiap segmen dan menentukan pengalokasian sumber performance of each segment and in determining
daya. allocations of resources.
Struktur organisasi dan manajemen Perusahaan serta The organizational structure and management of the
pelaporan keuangan internal berdasarkan kelompok Company as well as its internal financial reporting
produk. Oleh sebab itu, untuk tujuan pelaporan system are based on group of products. Therefore,
manajemen, saat ini Perusahaan dibagi dalam tiga business segment information of the Company is
segmen berdasarkan pertimbangan risiko hasil terkait presented based on judgment of risk and results of
dengan produk yaitu obat resep, obat non-resep dan related products which are prescription medicine,
alat kesehatan. non-prescription medicine and medical devices.
Page 74
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/66 Exhibit E/66
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. INFORMASI SEGMEN (Lanjutan) 26. SEGMENT INFORMATION (Continued)
30 Juni/June 2026
Alat Obat
Obat Resep/ kesehatan/ Non-resep/
Prescription Medical Non -Prescription Lainnya/ Jumlah/
medicines equipment medicines Others Total
Penjualan neto 1.495.664.278.614 564.615.973.499 70.812.269.505 108.892.128 2.131.201.413.746 Net sales
Hasil segmen 122.719.405.645 55.488.308.864 4.740.769.469 108.892.128 183.057.376.105 Segment result
Beban usaha tidak dapat dialokasikan ( 122.599.091.916 ) Unallocated operating expenses
Laba usaha 60.458.284.190 Income for operations
Pendapatan keuangan 96.796.115 Finance income
Biaya keuangan ( 32.445.494.446 ) Finance costs
Beban pajak penghasilan ( 8.548.488.132 ) Income tax expense
Laba tahun berjalan 19.561.097.727 Profit for the year
Kerugian komprehensif lain - Other comprehensive loss
Jumlah laba komprehensif tahun berjalan 19.561.097.727 Total comprehensive income for the year
ASET ASSET
Aset segmen 427.622.571.366 159.444.982.612 33.730.858.227 - 620.798.412.205 Segment assets
Aset tidak dapat dialokasi 1.480.410.289.385 Unallocated assets
Jumlah Aset 2.101.208.701.590 Total Assets
LIABILITAS LIABILITIES
Liabilitas segmen 282.417.453.659 352.428.359.256 24.692.140.670 - 659.537.953.585 Segment liabilities
Liabilitas tidak dapat dialokasi 1.110.528.403.346 Unallocated liabilities
Jumlah Liabilitas 1.770.066.356.931 Total Liabilities
Page 75
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/67 Exhibit E/67
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. INFORMASI SEGMEN (Lanjutan) 26. SEGMENT INFORMATION (Continued)
30 Juni/June 2025
Alat Obat
Obat Resep/ kesehatan/ Non-resep/
Prescription Medical Non -Prescription Lainnya/ Jumlah/
medicines equipment medicines Others Total
Penjualan neto 1.338.287.965.458 535.001.916.319 69.202.420.549 190.473.658 1.942.682.775.984 Net sales
Hasil segmen 111.509.785.528 54.491.660.902 5.208.626.092 182.993.658 171.393.066.180 Segment result
Beban usaha tidak dapat dialokasikan ( 116.183.181.520 ) Unallocated operating expenses
Laba usaha 55.209.884.660 Income for operations
Pendapatan keuangan 203.296.006 Finance income
Biaya keuangan ( 34.859.128.975 ) Finance costs
Beban pajak penghasilan ( 3.810.280.001 ) Income tax expense
Laba tahun berjalan 16.743.771.690 Profit for the year
Kerugian komprehensif lain - Other comprehensive loss
Jumlah laba komprehensif tahun berjalan 16.743.771.690 Total comprehensive income for the year
ASET ASSET
Aset segmen 403.413.262.635 159.844.303.362 34.803.078.839 56.613.000 598.117.257.836 Segment assets
Aset tidak dapat dialokasi 1.288.596.126.236 Unallocated assets
Jumlah Aset 1.886.713.384.072 Total Assets
LIABILITAS LIABILITIES
Liabilitas segmen 292.458.461.672 319.567.312.267 35.069.623.37 - 647.095.397.317 Segment liabilities
Liabilitas tidak dapat dialokasi 942.925.295.059 Unallocated liabilities
Jumlah Liabilitas 1.590.020.692.376 Total Liabilities
Page 76
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/68 Exhibit E/68
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. INFORMASI SEGMEN (Lanjutan) 26. SEGMENT INFORMATION (Continued)
Segmen Geografis (Lanjutan) Geographical Segments (Continued)
Perusahaan pada tanggal 30 Juni 2026 dan The Company has 37 branches as of
31 Desember 2025 memiliki 37 kantor cabang, yang 30 June 2026 and 31 December 2025, that operates in
beroperasi di enam wilayah geografis yang menjangkau six areas covering Indonesia. The Company’s
seluruh Indonesia. Produk Perusahaan seperti obat merchandise inventories such as prescription
resep, obat non-resep dan alat kesehatan medicine, non-prescription medicine and medical
didistribusikan ke pulau Jawa, Bali, Lombok, equipment are distributed to Java, Bali, Lombok,
Sumatera, Kalimantan dan Sulawesi. Sumatera, Kalimantan and Sulawesi islands.
Penjualan Perusahaan berdasarkan segmen geografis Sales by geographical segment of the Company are as
adalah sebagai berikut: follows:
30 Juni/ 30 Juni/
June 2026 June 2025
Jawa 1.231.229.423.553 1.160.406.233.937 Java
Sumatera 460.125.426.241 426.033.950.226 Sumatera
Kalimantan 177.914.466.905 155.026.789.310 Kalimantan
Sulawesi 151.204.160.318 107.105.349.651 Sulawesi
Bali 75.492.990.112 67.438.889.014 Bali
Lombok 35.234.946.617 26.671.563.846 Lombok
Jumlah 2.131.201.413.746 1.942.682.775.984 Total
Informasi jumlah aset Perusahaan berdasarkan segmen Information on total assets by geographical segments
geografis adalah sebagai berikut: of the Company are as follows:
30 Juni/ 31 Desember/
June 2026 December 2025
Jawa 1.340.730.499.016 1.256.806.463.351 Java
Sumatera 369.524.054.706 368.997.248.467 Sumatera
Kalimantan 142.770.384.890 131.980.792.583 Kalimantan
Sulawesi 154.876.724.160 119.398.009.243 Sulawesi
Bali 59.180.421.473 52.993.093.195 Bali
Lombok 34.126.617.345 30.544.248.296 Lombok
Jumlah 2.101.208.701.590 1.960.719.855.135 Total
Informasi jumlah penambahan aset tetap Perusahaan Information of acquisition of fixed assets by
berdasarkan segmen geografis adalah sebagai berikut: geographical segments of the Company are as follows:
30 Juni/ 31 Desember/
June 2026 December 2025
Jawa 2.673.074.275 32.871.710.165 Java
Bali - 3.305.153.506 Bali
Sulawesi 50.480.000 1.073.534.073 Sulawesi
Kalimantan 77.818.600 275.627.610 Kalimantan
Sumatera 125.641.595 221.206.634 Sumatera
Lombok 19.240.000 12.885.000 Lombok
Jumlah 2.946.254.470 37.760.116.988 Total
Page 77
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/69 Exhibit E/69
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK 27. BALANCE AND TRANSACTIONS WITH RELATED
BERELASI PARTIES
Rincian sifat hubungan dan jenis transaksi antara The summary of the nature of relationships and
Perusahaan dengan pihak-pihak berelasi adalah transactions between the Company and the related
sebagai berikut: parties are as follows:
Pihak-pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
Pharmaniaga International Pemegang saham / Pinjaman dengan bunga/
Corporation Sdn. Bhd The shareholders Interest bearing loan
PT Danpac Pharma Pemegang saham / Pembelian persediaan/
The shareholders Purchase of inventories
Pharmaniaga Logistics Sdn. Bhd Entitas sepengendali/ Pembelian persediaan dan pinjaman dengan bunga/
Entity under common control Purchase of inventories and interest bearing loan
PT Errita Pharma Entitas sepengendali/ Pembelian persediaan, piutang lain-lain, penyertaan
Entity under common control dalam saham/ Purchase of inventories, other
receivables and investment in shares of stock
Pharmaniaga Berhad Entitas sepengendali/ Pembelian persediaan dan pinjaman dengan bunga/
Entity under common control Purchase of inventories and interest bearing loan
PT Mega Pharmaniaga Entitas sepengendali/ Pembelian persediaan/
Entity under common control Purchase of inventories
Pristine Pharma Sdn. Bhd Entitas sepengendali/ Pembelian persediaan/
Entity under common control Purchase of inventories
Pharmaniaga Marketing Sdn. Bhd Entitas sepengendali/ Pembelian persediaan/
Entity under common control Purchase of inventories
Personel manajemen kunci/ Dewan Komisaris dan Imbalan kerja jangka pendek/
Key management personnel Direktur/ Board of Short term employee benefits
Commissioners and Directors
Pembelian Persediaan dan Utang Usaha Purchase of Inventories and Trade Payables
Perusahaan membeli persediaan dari pihak berelasi. The Company purchased inventories from related
Pembelian dilakukan dengan tingkat harga dan syarat parties. Purchases were made at normal prices and
normal sebagaimana dilakukan dengan pihak ketiga. conditions as those made by third parties.
Piutang Lain-lain Other Receivable
Piutang lain-lain kepada PT Errita Pharma (“Errita”) Other receivable to PT Errita Pharma (“Errita”)
merupakan tagihan atas barang yang diretur sesuai represents receivable for returns of merchandise
kesepakatan bersama. Piutang tersebut akan inventories in accordance with the mutual agreement.
dibayarkan secara angsuran oleh Errita sampai tahun This receivable will be paid in installments by Errita
2029. until 2029.
Page 78
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/70 Exhibit E/70
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK 27. BALANCE AND TRANSACTIONS WITH RELATED
BERELASI (Lanjutan) PARTIES (Continued)
Dalam kegiatan usaha normal, Perusahaan melakukan In the normal course of business, the Company
transaksi dengan pihak-pihak berelasi. Rincian saldo entered into transactions with related parties. The
dan transaksi dengan pihak-pihak berelasi adalah details of balances and transactions with related
sebagai berikut: parties are as follows:
30 Juni/ 31 Desember/
June 2026 December 2025
Pembelian persediaan (Catatan 21) Purchases of inventories (Note 21)
PT Danpac Pharma 10.358.862.645 34.559.028.980 PT Danpac Pharma
PT Errita Pharma 3.922.267.157 9.764.952.382 PT Errita Pharma
Jumlah 14.281.129.802 44.323.981.362 Total
Persentase terhadap jumlah pembelian 0,77% 0,95% Percentage to total purchases
Piutang lain-lain Other receivables
Aset lancar Current asset
PT Errita Pharma 5.056.918.289 5.280.793.152 PT Errita Pharma
Aset tidak lancar Non-current asset
PT Errita Pharma 9.000.000.000 11.100.000.000 PT Errita Pharma
Jumlah 14.056.918.289 16.380.793.152 Total
Persentase terhadap jumlah aset 0,67% 0,84% Percentage to total assets
Utang usaha (Catatan 12) Trade payables (Note 12)
PT Danpac Pharma 3.503.491.775 5.860.014.025 PT Danpac Pharma
Utang lain-lain Other Payables
Pharmaniaga Logistics Sdn. Bhd 38.016.477.479 34.684.714.943 Pharmaniaga Logistics Sdn. Bhd
Pharmaniaga Berhad 36.351.660.245 28.587.217.826 Pharmaniaga Berhad
Pharmaniaga Marketing Sdn. Bhd 7.311.908.186 6.898.408.079 Pharmaniaga Marketing Sdn. Bhd
Pharmaniaga International Pharmaniaga International
Corporation Sdn. Bhd 4.870.817.435 5.240.624.215 Corporation Sdn. Bhd
Pristine Pharma Sdn. Bhd - 619.321.831 Pristine Pharma Sdn. Bhd
PT Danpac Pharma - 68.331.705 PT Danpac Pharma
Jumlah 86.550.863.345 76.098.618.599 Total
Persentase terhadap jumlah liabilitas 4,89% 4,63% Percentage to total liabilities
Kompensasi kepada Dewan Komisaris dan Direksi Compensation to the Board of Commissioners and
Directors
30 Juni/ 31 Desember/
June 2026 December 2025
Imbalan kerja jangka pendek Short-term employee benefits
Dewan Komisaris 861.016.203 2.248.193.763 Board of Commissioners
Dewan Direksi 2.255.358.633 5.086.525.704 Board of Directors
Jumlah 3.116.374.836 7.334.719.467 Total
Persentase terhadap jumlah beban gaji, Percentage to total salaries, wages,
upah dan tunjangan karyawan 4,86% 6,10% and allowance expenses
Page 79
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/71 Exhibit E/71
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 27. BALANCE AND TRANSACTIONS WITH RELATED PARTIES
(Lanjutan) (Continued)
Tidak ada kompensasi dalam bentuk imbalan kerja There are no compensation for other long-term
jangka Panjang, pesangon pemutusan kontrak kerja benefit, termination benefits and share-based
dan pembayaran berbasis saham kepada personel payment to key management of the Company.
manajemen kunci Perusahaan.
28. PERJANJIAN PENTING 28. SIGNIFICANT AGREEMENT
a. Perjanjian Distribusi a. Distribution Agreements
Saat ini, Perusahaan telah melakukan perjanjian Currently, the Company has entered into
distribusi dengan PT Meiji Indonesia, distribution agreements with PT Meiji Indonesia,
PT Meprofarm, PT Guardian Pharmatama, PT Lapi PT Meprofarm, PT Guardian Pharmatama, PT Lapi
Laboratories Indonesia, PT Dipa Pharmalab Laboratories Indonesia, PT Dipa Pharmalab
Intersains, PT Gracia Pharmindo, PT Danpac Intersains, PT Gracia Pharmindo, PT Danpac
Pharma, PT Sarua Subur, PT Puspa Pharma, Pharma, PT Sarua Subur, PT Puspa Pharma,
PT Promedrahardjo Farmasi Industri, PT Simex PT Promedrahardjo Farmasi Industri, PT Simex
Pharmaceutical Indonesia, PT Nutrindo Graha Pharmaceutical Indonesia, PT Nutrindo Graha
Husada, PT Metiska Farma, PT Teguhsindo Husada, PT Metiska Farma, PT Teguhsindo
Lestaritama, PT Nulab Pharmaceutical Indonesia, Lestaritama, PT Nulab Pharmaceutical Indonesia,
PT Steril Medical Indonesia, PT Errita Pharma, PT Steril Medical Indonesia, PT Errita Pharma,
PT Medi Hop, PT Global Dispomedika, PT Global PT Medi Hop, PT Global Dispomedika, PT Global
Succes Chain, PT Nutrisains, PT Nutrifood Succes Chain, PT Nutrisains, PT Nutrifood
Indonesia, PT Meniti Jalan Surga, PT Dua Lima Indonesia, PT Sarua Subur, PT Starnegy, PT Meniti
Industries, PT Dion Pharma Abadi, PT Rama Jalan Surga, PT Dua Lima Industries, PT Dion
Emerald Multi Sukses, PT Pesona Bintang Utama, Pharma Abadi, PT Rama Emerald Multi Sukses,
PT Marketama Indah, PT Herbatama Indo Perkasa, PT Pesona Bintang Utama, PT Marketama Indah,
PT Bromo Pharmautical Industries, PT Kino PT Herbatama Indo Perkasa, PT Bromo
Indonesia, PT Harbat Farma, PT Bintang Kencana Pharmautical Industries, PT Kino Indonesia,
Anugerah dan PT Amsafe Indonesia, yang PT Harbat Farma, PT Bintang Kencana Anugerah
bergerak di bidang produksi obat resep, obat non- and PT Amsafe Indonesia, which are engaged in
resep dan alat kesehatan, untuk mendistribusikan the production of prescription medicine, non-
dan menjual produk perusahaan-perusahaan prescription medicine and medical devices, to
tersebut sesuai dengan syarat dan kondisi yang distribute and sell the products of such
ditetapkan dalam perjanjian. Jangka waktu companies, in accordance with terms and
perjanjian berkisar antara 1 (satu) sampai 5 (lima) conditions as determined in the agreement.
tahun dan dapat diperpanjang. ranging between 1 (one) to 5 (five) years and can
be extended.
b. Perjanjian Lisensi b. License Agreement
Perjanjian lisensi Oracle Fusion dilakukan oleh Oracle Fusion license agreement entered into by
Pharmaniaga Berhad dengan Oracle Corporation Pharmaniaga Berhad with Oracle Corporation
Malaysia Sdn. Bhd. Pembayaran beban lisensi Malaysia Sdn. Bhd. Payment of the license fee is
dilakukan oleh Pharmaniaga Berhad yang made by Pharmaniaga Berhad which is then billed
kemudian ditagihkan ke Perusahaan melalui Debit to the Company via a Debit Note.
Note.
Beban lisensi untuk tahun yang berakhir pada The license fees for the years ended
tanggal 30 Juni 2026 dan 2025 adalah sebesar 30 June 2026 and 2025 amounted to
Rp 7.755.719.424 dan Rp 5.433.850.546 dan Rp 7,755,719,424 and Rp 5,433,850,546 and are
disajikan sebagai “Beban Umum dan Administrasi presented as “General and Administrative
– Beban Kantor” pada laporan laba rugi dan Expenses - Office Expenses” in the statements of
penghasilan komprehensif lain (Catatan 23). profit or loss and other comprehensive income
(Note 23).
Page 80
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/72 Exhibit E/72
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
29. ASET DAN LIABILITAS MONETER DALAM MATA UANG 29. MONETARY ASSET AND LIABILITIES DENOMINATED IN
ASING FOREIGN CURRENCIES
Pada tanggal 30 Juni 2026 dan 31 Desember 2025, As of 30 June 2026 and 31 December 2025, the Company
Perusahaan mempunyai aset dan liabilitas moneter dalam had monetary asset and liabilities denominated in foreign
mata uang asing sebagai berikut: currencies as follows:
30 Juni/ June 2026 31 Desember/December 2025
Mata uang asing/ Setara IDR/ Mata uang asing/ Setara IDR/
Foreign currency Equivalent IDR Foreign currency Equivalent IDR
Aset moneter Monetary assets
Bank USD 1.245 22.224.752 2.790 46.828.996 Cash in banks
Jumlah aset moneter 22.224.752 46.828.996 Total monetary assets
Liabilitas moneter Monetary Liabilities
Utang lain-lain MYR 19.706.481 86.550.863.345 18.348.339 76.030.286.894 Other payables
Jumlah liabilitas Total monetary
moneter 86.550.863.345 76.030.286.894 Liabilities
Liabilitas moneter Net monetary liabilities
dalam mata uang in foreign
asing - bersih 86.528.638.593 75.983.457.898 Currencies
30. NILAI WAJAR INSTRUMEN KEUANGAN 30. FAIR VALUE OF FINANCIAL INSTRUMENTS
PSAK 113, “Pengukuran Nilai Wajar”, mensyaratkan PSAK 113, “Fair value measurement” requires disclosure
pengungkapan atas pengukuran nilai wajar dengan tingkat of fair value measurements by level of the following fair
hirarki nilai wajar sebagai berikut: value measurement hierarchy:
• Tingkat 1: harga kuotasian (tidak disesuaikan) dalam • Level 1: quoted prices (unadjusted) in active markets
pasar aktif untuk aset atau liabilitas yang identik; for identical assets or liabilities;
• Tingkat 2: input selain harga kuotasian yang • Level 2: inputs other than quoted prices included
termasuk dalam tingkat 1 yang dapat diobservasi within level 1 that are observable for the asset or
untuk aset atau liabilitas, baik secara langsung liability, either directly (as prices) or indirectly
(misalnya harga) atau secara tidak langsung (derived except from prices); and
(diperoleh selain dari harga); dan
• Tingkat 3: input untuk aset atau liabilitas yang bukan • Level 3: inputs for the asset or liability that are not
berdasarkan data pasar yang dapat diobservasi (input based on observable market data (unobservable
yang tidak dapat diobservasi). inputs).
Berikut ini adalah metode dan asumsi yang digunakan The following are the methods and assumptions used to
untuk memperkirakan nilai wajar setiap kelompok dari estimate the fair value of each class of the Group’s
instrumen keuangan Grup: financial instruments:
1. Kas dan bank, piutang usaha, piutang lain-lain, utang 1. Cash and banks, trade receivables, other
usaha, utang lain-lain, beban akrual dan liabilitas receivables, trade payables, other payables, accrued
imbalan kerja jangka pendek mendekati nilai expenses and short-term employee benefits liability
tercatatnya karena bersifat jangka pendek. approximate their carrying values due to their short-
term nature.
2. Nilai wajar penyertaan dalam bentuk saham yang 2. The fair values of investment in shares of stock
merupakan efek yang tidak diperdagangkan di bursa which not traded in stock exchange (unlisted
dihitung dari arus kas yang didiskontokan dengan securities) were calculated based on cash flows
menggunakan suku bunga pasar dan premi risiko yang discounted using a rate based on the market interest
spesifik atas efek yang tidak diperdagangkan rate and the risk premium specific to the unlisted
tersebut. securities.
3. Nilai wajar aset tidak lancar lainnya - setoran 3. The fair value of other non-current assets -security
jaminan diasumsikan sama dengan nilai terutangnya deposits are assumed to be the same as their original
karena tidak mempunyai persyaratan pembayaran principal amounts because they have no fixed
yang pasti walaupun tidak diharapkan untuk repayment terms although they are not expected to
dikembalikan dalam jangka waktu 12 (dua belas) be settled within 12 (twelve) months after the
bulan setelah tahun pelaporan. reporting year.
Page 81
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/73 Exhibit E/73
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. NILAI WAJAR INSTRUMEN KEUANGAN (Lanjutan) 30. FAIR VALUE OF FINANCIAL INSTRUMENTS
(Continued)
Berikut ini adalah metode dan asumsi yang digunakan The following are the methods and assumptions used to
untuk memperkirakan nilai wajar setiap kelompok dari estimate the fair value of each class of the Group’s
instrumen keuangan Grup: (Lanjutan) financial instruments: (Continued)
4. Nilai tercatat dari utang bank dan utang lain-lain dari 4. The carrying values of bank loans and other payable
pihak berelasi mendekati nilai wajarnya disebabkan from a related party approximate its fair value due
oleh pemakaian suku bunga mengambang atas to the floating rate interests on these instruments
instrumen tersebut, dimana tingkat bunga tersebut which are subject to adjustments by the banks and
selalu disesuaikan dengan pasar oleh bank dan pihak respective related party.
berelasi.
5. Nilai wajar liabilitas sewa jangka panjang diestimasi 5. The fair value of long-term lease liabilities are
berdasarkan nilai diskonto dari arus kas masa datang estimated based on discounted value of future cash
yang disesuaikan untuk mencerminkan risiko kredit flows that are adjusted to reflect the Company’s
Perusahaan. own credit risk.
Tabel berikut menyajikan nilai wajar, yang mendekati The following tables set forth the fair values, which
nilai tercatat, atas aset keuangan dan liabilitas keuangan approximate their carrying amounts, of financial assets
Perusahaan pada tanggal 30 Juni 2026 dan 31 Desember and financial liabilities of the Company as of
2025: 30 June 2026 and 31 December 2025:
30 Juni/ 31 Desember/
June 2026 December 2025
Aset keuangan Financial assets
Aset Keuangan Lancar Current Financial Assets
Kas dan bank 33.780.457.569 62.842.729.716 Cash and banks
Piutang usaha 945.055.540.189 812.001.501.268 Trade receivables
Piutang lain-lain 22.906.579.827 21.740.714.761 Other receivables
Jumlah Aset Keuangan Lancar 1.001.742.577.585 896.584.945.745 Total Current Financial Assets
Aset Keuangan Tidak Lancar Non-Current Financial Assets
Penyertaan dalam bentuk saham 18.586.000.000 18.586.000.000 Investment in shares of stock
Aset tidak lancar lainnya - Other non-current assets -
Piutang lain-lain 9.000.000.000 11.100.000.000 Other receivable
Setoran jaminan 278.624.416 294.124.416 Security deposits
Jumlah Aset Keuangan Tidak Lancar 27.864.624.416 29.980.124.416 Total Non-Current Financial Assets
Jumlah Aset Keuangan 1.029.607.202.001 926.565.070.161 Total Financial Assets
Liabilitas keuangan Financial liabilities
Liabilitas Keuangan Jangka Pendek Current Financial Liabilities
Utang bank 890.847.432.254 749.562.430.208 Bank loans
Utang usaha 659.537.953.585 694.449.060.212 Trade payables
Utang lain-lain 99.167.503.727 80.249.432.896 Other payables
Beban akrual 16.267.994.889 19.083.982.341 Accrued expenses
Liabilitas imbalan kerja jangka
pendek 2.549.930.516 5.402.258.913 Short-term employee benefits
Hire purchase 199.629.410 458.700.899 Hire purchase
Bagian liabilitas jangka panjang
yang akan jatuh tempo Long-term liabilities due
dalam satu tahun: within one year:
Utang bank 7.199.926.240 6.424.407.576 Bank loan
Jumlah Liabilitas Keuangan Jangka
Pendek 1.675.770.370.621 1.555.630.273.045 Total Current Financial Liabilities
Liabilitas Keuangan Jangka Panjang Non-Current Financial Liabilities
Hire purchase 27.255.999 59.963.200 Hire purchase
Liabilitas jangka panjang setelah
bagian yang jatuh tempo dalam Long-term liabilities due after
satu tahun: one year:
Utang bank 49.696.076.410 53.296.039.526 Bank loan
Jumlah Liabilitas Keuangan Jangka
Panjang 49.723.332.409 53.356.002.726 Total Non-Current Financial Liabilities
Jumlah Liabilitas Keuangan 1.725.493.703.030 1.608.986.275.771 Total Financial Liabilities
Page 82
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/74 Exhibit E/74
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN POLICIES
Manajemen Risiko Risk Management
Risiko utama yang timbul dari instrumen keuangan The main risks arising from the Company’s financial
Perusahaan adalah risiko kredit, risiko tingkat suku instruments are credit risk, interest rate risk and
bunga dan risiko likuiditas. Kepentingan untuk liquidity risk. The importance of managing these risks
mengelola risiko ini telah meningkat secara signifikan has significantly increased in light of the considerable
dengan mempertimbangkan perubahan dan volatilitas change and volatility in both Indonesian and
pasar keuangan baik di Indonesia maupun international financial markets. The Company’s Board
internasional. Direksi Perusahaan menelaah dan of Directors reviews and approves the policies for
menyetujui kebijakan untuk mengelola risiko-risiko managing these risks which are summarized below.
yang dirangkum di bawah ini.
a. Risiko kredit a. Credit risk
Risiko kredit adalah risiko jika pihak debitur tidak Credit risk is the risk that the counterparty will
memenuhi liabilitasnya yang menyebabkan not meet its obligations leading to a financial
kerugian keuangan. Risiko kredit yang dihadapi loss. The Company is exposed to credit risk arising
Perusahaan berasal dari kredit yang diberikan from the credit granted to its customers and
kepada pelanggan dan penempatan dana di placement in the bank’s current account. The
rekening koran bank. Perusahaan melakukan Company trades only with recognized and
hubungan usaha hanya dengan pihak ketiga yang creditworthy third parties. It is the Company’s
diakui dan kredibel. Perusahaan memiliki policy that all customers who wish to trade on
kebijakan untuk semua pelanggan yang akan credit terms are subject to credit verification
melakukan perdagangan secara kredit harus procedures.
melalui prosedur verifikasi kredit.
Sebagai tambahan, saldo piutang usaha dipantau In addition, trade receivables balances are
secara terus menerus untuk mengurangi risiko monitored on an ongoing basis to reduce the
piutang yang tidak tertagih. Nilai maksimal exposure to bad debts. The maximum exposure to
eksposur terhadap risiko kredit adalah sebesar credit risk is represented by the carrying amount
nilai tercatat piutang usaha sebagaimana of trade receivables as shown in Note 5. There is
diungkapkan pada Catatan 5. Tidak terdapat no concentration of credit risk as the Company has
konsentrasi risiko kredit karena Perusahaan a large number of customer without any
memiliki banyak pelanggan tanpa adanya significant individual customers.
pelanggan individu yang signifikan.
Sehubungan dengan risiko kredit yang timbul dari With respect to credit risk arising from the other
aset keuangan lainnya yang mencakup saldo kas di financial assets, which comprise cash in banks,
bank, risiko kredit yang dihadapi timbul karena the Company’s exposure to credit risk arises from
wanprestasi dari pihak terkait. Perusahaan default of the counterparty. The Company
mengelola risiko kredit yang terkait dengan manages credit risk exposures from its deposits
simpanan di bank dengan memonitor reputasi dan with bank by monitoring reputation and credit
peringkat kredit. Nilai maksimal eksposur ratings. The maximum exposure to this risk is
terhadap risiko ini adalah sebesar nilai tercatat equal to the carrying amounts of the above-
dari aset keuangan sebagaimana diungkapkan mentioned financial assets disclosed in Note 4.
pada Catatan 4.
Manajemen yakin terhadap kemampuan untuk Management is confident in its ability to continue
mengendalikan dan menjaga eksposur risiko kredit to control and sustain minimal exposure of credit
pada tingkat yang minimal. risk.
Page 83
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/75 Exhibit E/75
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN (Lanjutan) POLICIES (Continued)
Manajemen Risiko (Lanjutan) Risk Management (Continued)
a. Risiko kredit (Lanjutan) a. Credit risk (Continued)
Tabel berikut menunjukkan eksposur maksimum The following table sets out the maximum exposure
risiko kredit yang disajikan sejumlah nilai buku aset of credit risk is presented by the carrying amount of
keuangan dikurangi cadangan kerugian penurunan the financial assets less any allowance for
nilai pada tanggal laporan posisi keuangan impairment losses as of the date of consolidated
konoslidasian: statement of financial position:
30 Juni/ 31 Desember/
June 2026 December 2025
Bank 33.541.037.470 62.606.626.819 Cash in banks
Piutang usaha 945.055.540.189 812.001.501.268 Trade receivables
Piutang lain-lain 22.906.579.827 21.740.714.761 Other receivables
Jumlah 1.001.503.157.486 896.348.842.848 Total
Tabel di bawah ini menunjukkan analisa umur aset The tables below present the aging analysis of
keuangan Perusahaan pada tanggal 30 Juni 2026 dan the Company’s financial assets as of and
31 Desember 2025: 30 June 2026 and 31 December 2025:
30 Juni/June 2026
Telah jatuh Telah jatuh
Lancar dan tidak tempo namun tempo dan/
mengalami tidak mengalami atau mengalami
penurunan nilai/ penurunan penurunan
Neither past nilai/ Past nilai/ Past
due not due but not due and/but Jumlah/
impaired impaired impaired Total
Bank 33.541.037.470 - - 33.541.037.470 Cash in banks
Piutang usaha 703.916.801.359 241.138.738.830 26.788.926.435 971.844.466.624 Trade receivables
Piutang lain-lain 22.906.579.827 - - 22.906.579.827 Other receivables
Jumlah 760.364.418.656 241.138.738.830 26.788.926.435 1.028.292.083.921 Total
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai - - ( 26.788.926.435 ) ( 26.788.926.435) impairment losses
Neto 760.364.418.656 241.138.738.830 - 1.001.503.157.486 Net
31 Desember/December 2025
Telah jatuh Telah jatuh
Lancar dan tidak tempo namun tempo dan/
mengalami tidak mengalami atau mengalami
penurunan nilai/ penurunan penurunan
Neither past nilai/ Past nilai/ Past
due not due but not due and/but Jumlah/
impaired impaired impaired Total
Bank 62.606.626.819 - - 62.606.626.819 Cash in banks
Piutang usaha 619.014.825.458 192.986.675.810 26.488.926.436 838.490.427.704 Trade receivables
Piutang lain-lain 21.740.714.761 - - 21.740.714.761 Other receivables
Jumlah 703.362.167.038 192.986.675.810 26.488.926.436 922.837.769.284 Total
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai - - ( 26.488.926.436 ) ( 26.488.926.436) impairment losses
Neto 703.362.167.038 192.986.675.810 - 896.348.842.848 Net
Page 84
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/76 Exhibit E/76
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO KEUANGAN 31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
(Lanjutan) POLICIES (Continued)
Manajemen Risiko (Lanjutan) Risk Management (Continued)
b. Risiko tingkat suku bunga b. Interest rate risk
Risiko tingkat suku bunga adalah risiko dimana nilai Interest rate risk is the risk that the fair value or
wajar atau arus kas masa depan dari suatu instrumen future cash flows of a financial instrument will
keuangan akan berfluktuasi akibat perubahan suku fluctuate because of changes in market interest
bunga pasar. Eksposur Perusahaan terhadap risiko rates. The Company is exposed to the risk of changes
perubahan suku bunga pasar terutama terkait dengan in market interest rates relating primarily to its
utang bank jangka pendek dan utang lain-lain dari short-term bank loans and other payable from a
pihak berelasi. Fluktuasi suku bunga mempengaruhi related party. Interest rate fluctuations influence
biaya atas pinjaman baru dan bunga atas saldo utang the cost of new loans and the interest on the
Perusahaan yang dikenakan suku bunga outstanding variable rate loans of the Company.
mengambang.
Saat ini, Perusahaan tidak mempunyai kebijakan Currently, the Company does not have a formal
lindung nilai formal atas risiko suku bunga. Untuk hedging policy for interest rate exposures. For
pinjaman bank dan utang lain-lain dari pihak bank loans and other payable from a related party,
berelasi, Perusahaan berusaha mengurangi risiko the Company may seek to mitigate the interest rate
tingkat suku bunga dengan cara mendapatkan risk by obtaining loans structured with competitive
struktur pinjaman dengan suku bunga kompetitif. interest rate.
Tabel berikut ini menunjukkan sensitivitas The following table demonstrates the sensitivity to
kemungkinan perubahan tingkat suku bunga utang a reasonably possible change in interest rates on that
bank dan utang lain-lain dari pihak berelasi. Dengan portion of bank loans and other payable from a
asumsi variabel lain konstan, laba sebelum pajak related party. With all other variables held constant,
penghasilan dipengaruhi oleh tingkat suku bunga the income before income tax is affected through
mengambang sebagai berikut: the impact on floating rate loan as follows:
30 Juni/ June 2026
Dampak terhadap
Kenaikan/penurunan laba sebelum
dalam satuan poin/ pajak penghasilan/
Increase/decrease in Effect on profit
basis point before income tax
Rupiah Indonesia +100 8.548.488.132 Rupiah Indonesia
Rupiah Indonesia -100 ( 8.548.488.132) Rupiah Indonesia
c. Risiko nilai tukar mata uang asing c. Foreign currency exchange rate risk
Mata uang pelaporan Perusahaan adalah Rupiah The Company’s reporting currency is Indonesian
Indonesia. Perusahaan menghadapi risiko nilai tukar Rupiah. The Company faces foreign exchange risk
mata uang asing terutama dari utang lain-lain dari mainly from other payable from a related party
pihak berelasi dalam mata uang Ringgit Malaysia. which denominated in Malaysian RInggit.
Perusahaan mengelola risiko nilai tukar mata uang The Company manages the risk of foreign exchange
asing dengan melakukan pengawasan terhadap rates by monitoring the fluctuations in foreign
fluktuasi nilai tukar mata uang asing secara terus exchange rate continuously so as to perform
menerus sehingga dapat melakukan tindakan yang appropriate actions to reduce the risk of foreign
tepat untuk mengurangi risiko nilai tukar mata uang currency exchange rates.
asing.
Jumlah aset dan liabilitas moneter Perusahaan dalam The company monetary asset and liabilities
mata uang asing pada tanggal 30 Juni 2026 dan denominated in foreign currencies as of
31 Desember 2025 disajikan pada Catatan 29. 30 June 2026 and 31 December 2025 are presented in
Note 29.
Page 85
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/77 Exhibit E/77
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN (Lanjutan) POLICIES (Continued)
Manajemen Risiko (Lanjutan) Risk Management (Continued)
d. Risiko likuiditas d. Liquidity risk
Dalam mengelola risiko likuiditas, Perusahaan In the management of liquidity risk, the Company
memantau dan menjaga tingkat kas dan bank yang monitors and maintains a level of cash and banks
dianggap memadai untuk membiayai operasi deemed adequate to finance the Company’s
Perusahaan dan untuk mengatasi dampak dari operations and to mitigate the effects of fluctuation
fluktuasi arus kas. Perusahaan juga secara rutin in cash flows. The Company also regularly evaluates
mengevaluasi proyeksi arus kas dan arus kas aktual, the projected and actual cash flows, including its
termasuk jadwal jatuh tempo utang bank dan utang bank loans and trade payables maturity profiles, and
usaha, dan terus menelaah kondisi pasar keuangan continuously assesses conditions in the financial
untuk memelihara fleksibilitas pendanaan dengan markets to maintain flexibility in funding by
cara menjaga ketersediaan komitmen fasilitas kredit. availability of credit facilities.
Tabel di bawah ini menggambarkan profil jatuh The table below summarizes the maturity profile of
tempo atas liabilitas keuangan Perusahaan the Company’s financial liabilities based on
berdasarkan pembayaran kontraktual yang tidak contractual undiscounted payments:
didiskontokan:
30 Juni/June 2026
Tidak
memiliki tanggal
jatuh tempo/ Lebih dari
No contractual Dalam 1 tahun/ 1 tahun/ More Jumlah/
maturity Within 1 year than 1 year Total
Utang bank - 898.047.358.494 49.696.076.410 947.743.434.904 Bank loans
Utang usaha - 659.537.953.585
- - 659.537.953.585 Trade payables
Beban akrual - 16.267.994.889 - 16.267.994.889 Accrued expenses
Liabilitas imbalan Employee benefit
kerja - 2.549.930.516 36.035.596.403 38.585.526.919 liability
Hire purchase - 199.629.410 27.255.999 226.885.409 Hire purchase
Utang lain-lain - 99.167.503.727 - 99.167.503.727 Other payables
Jumlah - 1.675.770.370.621 85.758.928.812 1.761.529.299.433 Total
31 Desember/December 2025
Tidak
memiliki tanggal
jatuh tempo/ Lebih dari
No contractual Dalam 1 tahun/ 1 tahun/ More Jumlah/
maturity Within 1 year than 1 year Total
Utang bank - 755.986.837.784 53.296.039.526 809.282.877.310 Bank loans
Utang usaha - 694.449.060.212
- - 694.449.060.212 Trade payables
Beban akrual - 19.083.982.341 - 19.083.982.341 Accrued expenses
Liabilitas imbalan Employee benefit
kerja - 5.402.258.913 36.089.872.387 41.492.131.300 liability
Hire purchase - 458.700.899 59.963.200 518.664.099 Hire purchase
Utang lain-lain - 80.249.432.974 - 80.249.432.974 Other payables
Jumlah - 1.554.854.754.436 90.221.393.699 1.645.076.148.236 Total
Page 86
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/78 Exhibit E/78
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN (Lanjutan) POLICIES (Continued)
Manajemen Modal Capital Management
Tujuan utama pengelolaan modal Perusahaan adalah The primary objective of the Company’s capital
untuk memastikan pemeliharaan rasio modal yang sehat management is to ensure that it maintains healthy
untuk mendukung usaha dan memaksimalkan imbalan bagi capital ratios in order to support its business and
pemegang saham. maximize shareholder value.
Selain itu, Perusahaan dipersyaratkan oleh Undang- In addition, the Company is also required by the
Undang Perseroan Terbatas efektif tanggal 16 Agustus Corporate Law effective on 16 August 2007 to contribute
2007 untuk mengkontribusikan sampai dengan 20% dari and to maintain a non-distributable reserve fund until
modal saham ditempatkan dan disetor penuh ke dalam the said reserve reaches 20% of the issued and fully paid
dana cadangan yang tidak boleh didistribusikan. share capital. These externally imposed capital
Persyaratan permodalan eksternal tersebut requirements are considered by the Company at the
dipertimbangkan oleh Perusahaan pada Rapat Umum Annual Shareholders’ General Meeting.
Pemegang Saham.
Perusahaan mengelola struktur permodalan dan The Company manages its capital structure and makes
melakukan penyesuaian terhadap perubahan kondisi adjustments to it, in light of changes in economic
ekonomi. Untuk memelihara dan menyesuaikan struktur conditions. To maintain or adjust the capital structure,
permodalan, Perusahaan dapat menyesuaikan the Company may adjust the dividend payment to
pembayaran dividen kepada pemegang saham atau shareholders or issue new shares. No changes were made
menerbitkan saham baru. Tidak ada perubahan atas in the objectives, policies or processes for managing
tujuan, kebijakan maupun proses pada 30 Juni 2026 dan capital in 30 June 2026 and 31 December 2025.
31 Desember 2025.
Kebijakan Perusahaan adalah mempertahankan struktur The Company’s policy is to maintain a healthy capital
permodalan yang sehat untuk mengamankan akses structure in order to secure access to finance at a
terhadap pendanaan pada biaya yang wajar. reasonable cost.
32. PENGUNGKAPAN PENGARUH PAJAK TERKAIT SETIAP 32. DISCLOSURE OF TAX EFFECT RELATED TO OTHER
KOMPONEN PENGHASILAN KOMPREHENSIF LAIN COMPREHENSIVE INCOME
31 Juni/June 2026
Cadangan nilai wajar
Surplus revaluasi melalui penghasilan
asset tetap/ Surplus komprehensif lain/
on revaluation Fair value through
property and other comprehensive
equipment income
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi: to profit or loss:
Saldo awal tahun 4.202.572.171 ( 27.622.920.000) Beginning balance
Perubahan nilai wajar investasi - - Change fair value in investment
Pajak-pajak terkait pos-pos yang
tidak akan direklasifikasi Tax relating to items that not
ke dalam laporan laba be reclassified to profit or
rugi: (Catatan 13e) - - loss: (Note 13e)
Perubahan nilai wajar investasi Change fair value in investment
Saldo akhir 4.202.572.171 ( 27.622.920.000) Ending balance
Page 87
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/79 Exhibit E/79
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. PENGUNGKAPAN PENGARUH PAJAK TERKAIT SETIAP 32. DISCLOSURE OF TAX EFFECT RELATED TO OTHER
KOMPONEN PENGHASILAN KOMPREHENSIF LAIN COMPREHENSIVE INCOME (Continued)
(Lanjutan)
31 Desember/December 2025
Cadangan nilai wajar
Surplus revaluasi melalui penghasilan
asset tetap/ Surplus komprehensif lain/
on revaluation Fair value through
property and other comprehensive
equipment income
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi: to profit or loss:
Saldo awal tahun 4.202.572.171 ( 24.563.760.000) Beginning balance
Perubahan nilai wajar investasi -( 3.922.000.000) Change fair value in investment
Pajak-pajak terkait pos-pos yang
tidak akan direklasifikasi Tax relating to items that not
ke dalam laporan laba be reclassified to profit or
rugi: (Catatan 13e) loss: (Note 13e)
Perubahan nilai wajar investasi - 862.840.000 Change fair value in investment
Saldo akhir 4.202.572.171 ( 27.622.920.000) Ending balance
33. INFORMASI ARUS KAS 33. CASH FLOW INFORMATION
Rekonsiliasi liabilitas yang timbul dari aktivitas Reconciliation of liabilities arising from funding
pendanaan adalah sebagai berikut: activities are as follows:
Pergerakan non-kas/
Non-cash changes
Pergerakan
Pergerakan beban transaksi
valuta asing/ dan lain-lain/
Movement Changes in
1 Januari/ Arus kas/ in foreign transaction 30 Juni/
January 2026 Cash flows exchange cost and other June 2026
Utang bank 809.282.877.310 138.460.557.594 - - 947.743.434.904 Bank loans
Utang pihak berelasi 76.098.618.599 5.857.307.754 4.594.936.992 - 86.550.863.345 Related parties payable
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 885.381.495.909 144.317.865.348 4.594.936.992 - 1.034.294.298.249 financing activities
Pergerakan non-kas/
Non-cash changes
Pergerakan
Pergerakan beban transaksi
valuta asing/ dan lain-lain/
Movement Changes in
1 Januari/ Arus kas/ in foreign transaction 31 Desember/
January 2025 Cash flows exchange cost and other December 2025
Utang bank 846.522.277.720 ( 37.239.400.410) - - 809.282.877.310 Bank loans
Utang pihak berelasi 55.959.841.458 11.028.844.907 9.109.932.234 - 76.098.618.599 Related parties payable
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 902.482.119.178 ( 26.210.555.503 ) 9.109.932.234 - 885.381.495.909 financing activities
Page 88
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/80 Exhibit E/80
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. PERISTIWA SETELAH PERIODE PELAPORAN 34. EVENTS AFTER REPORTING PERIOD
Sesuai dengan surat No. 405/MPI/DIR/VI/2026 pada In accordance with Letter No. 405/MPI/DIR/VI/2026
tanggal 29 Juni 2026, mengenai perubahan susunan dated 29 June 2026, regarding the change in the
direksi Perusahaan, yang akan di selenggarakan melalui composition of the Company's Board of Directors,
Rapat Umum Pemegang Saham Luar Biasa pada tanggal which will be addressed through an Extraordinary
pada hari Kamis, tanggal 13 Agustus 2026. General Meeting of Shareholders on Thursday,
13 August 2026.
35. INFORMASI LAPORAN KEUANGAN TERSENDIRI GRUP 35. FINANCIAL INFORMATION OF THE PARENT COMPANY
ONLY
Laporan keuangan tersendiri entitas induk merupakan The separate financial statements of the parent entity
informasi tambahan dalam laporan keuangan is presented as supplementary information to the
konsolidasian Grup, yang terdiri dari laporan posisi consolidated financial statements of the Group, that
keuangan, laporan laba rugi komprehensif, laporan consist of statement of financial position, statement
perubahan ekuitas dan laporan arus kas. of comprehensive income, statement of changes in
equity and statement of cash flows.
Laporan keuangan tersendiri entitas induk disajikan Financial statement of the parent Company was
dari lampiran 1 sampai dengan 5. presented on appendix 1 up to 5.
Page 89
These Financial Statements are Originally Issued
in Indonesian Language
Lampiran 1 Appendix 1
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
LAPORAN POSISI KEUANGAN INTERIM INTERIM STATEMENTS OF FINANCIAL POSITION
ENTITAS INDUK PARENTY ENTITY
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni/ 31 Desember/
June December
2026 2025
ASET ASSETS
Aset Lancar Current Assets
Kas dan bank 33.739.094.901 62.629.337.008 Cash and banks
Piutang usaha 945.055.540.189 812.001.501.268 Trade receivables
Putang lain-lain Other receivables
Pihak ketiga 26.210.868.079 16.397.889.139 Third parties
Pihak berelasi 5.056.918.288 11.977.518.682 Related party
Persediaan 614.421.171.086 609.058.870.983 Inventories
Pajak dibayar di muka 244.457.222.244 206.003.444.423 Prepaid tax
Biaya dibayar di muka 2.454.054.601 4.085.372.130 Prepaid expenses
Uang muka 5.603.201.490 3.129.197.001 Advance payment
Jumlah aset lancar 1.876.998.070.877 1.725.283.130.634 Total current assets
Aset Tidak Lancar Non-Current Assets
Putang lain-lain 9.000.000.000 11.100.000.000 Other receivable
Taksiran pengembalian pajak 34.326.073.242 34.326.073.242 Estimated claim for income tax refund
Aset pajak tangguhan 26.656.405.647 27.353.988.319 Deferred tax assets
Penyertaan dalam bentuk saham 18.586.000.000 18.586.000.000 Investment in shares of stock
Investasi pada Entitas Anak 4.097.500.000 4.097.500.000 Investment in subsidiary
Aset tetap 107.500.699.780 109.071.832.783 Property, plant and equipment
Aset takberwujud 5.489.577.235 6.139.832.461 Intagible assets
Aset hak-guna 25.335.260.854 29.364.479.627 Right-of-use assets
Aset tidak lancar lainnya 4.742.077.962 4.888.420.362 Other non-current assets
Jumlah aset tidak lancar 235.733.594.721 244.928.126.794 Total non-current assets
JUMLAH ASET 2.112.731.665.598 1.970.211.257.428 TOTAL ASSETS
Page 90
These Financial Statements are Originally Issued
in Indonesian Language
Lampran 2 Appendix 2
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
LAPORAN POSISI KEUANGAN INTERIM INTERIM STATEMENTS OF FINANCIAL POSITION
ENTITAS INDUK PARENTY ENTITY
30 JUNI 2026 DAN 31 DESEMBER 2025 30 JUNE 2026 AND 31 DECEMBER 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni/ 31 Desember/
June December
2026 2025
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas Jangka Pendek Current Liabilities
Utang bank Bank loans
yang akan jatuh tempo dalam satu tahun 890.847.432.254 749.562.430.208 Current maturities of short-term
Utang usaha Trade payables
Pihak ketiga 656.034.461.810 688.589.046.187 Third parties
Pihak berelasi 3.503.491.775 5.860.014.025 Related parties
Utang lain-lain Other payables
Pihak ketiga 12.591.876.671 4.105.721.522 Third parties
Pihak berelasi 86.550.863.345 76.098.618.599 Related parties
Utang pajak 8.498.898.879 240.043.615 Tax payables
Beban akrual 16.599.102.139 18.964.691.223 Accrued expenses
Liabilitas imbalan kerja jangka pendek 2.203.673.975 5.402.258.913 Short-term employee benefits liability
Pinjaman - bagian lancar: Borrowings - current portion:
Utang bank 7.199.926.240 6.424.407.576 Bank Loans
Hire purchase 199.629.410 458.700.899 Hire purchase
Jumlah liabilitas jangka pendek 1.684.229.356.498 1.555.705.932.767 Total current liabilities
Liabilitas Jangka Panjang Non-Current Liabilities
Pinjaman - setelah dikurangi bagian Borowings - Net
yang jatuh tempo dalam satu tahun: net of current portions:
Utang bank 49.696.076.410 53.296.039.526 Bank loans
Hire purchase 27.255.999 59.963.200 Hire purchase
Liabilitas sewa Lease liabilities
Imbalan kerja 36.035.596.403 36.089.872.387 Employee benefifits
Jumlah Liabilitas Jangka Panjang 85.758.928.812 89.445.875.113 Total Non-Current Liabilities
Jumlah Liabilitas 1.769.988.285.310 1.645.151.807.880 Total Liabilities
EKUITAS EQUITY
Modal saham dengan nilai nominal Share capital - at par value
Rp 100 per saham Rp 100 per share
Modal dasar - 2.184.000.000 saham Authorized - 2,184,000,000 shares
Modal ditempatkan dan disetor penuh - Issued and fully paid-in capital -
1.274.000.000 saham 127.400.000.000 127.400.000.000 1,274,000,000 shares
Tambahan modal disetor 2.309.683.922 2.309.683.922 Additional paid-in capital
Surplus revaluasi aset 4.202.572.171 4.202.572.171 Revaluation surplus fixed aset
Perubahan nilai wajar investasi ( 27.622.920.000 ) 27.622.920.000 ) Change fair value in investment
Saldo laba Retained earnings
Telah ditentukan penggunaannya 18.154.500.000 14.332.500.000 Appropriated
Belum ditentukan penggunaannya 218.299.544.195 204.437.613.455 Unappropriated
Jumlah Ekuitas 342.743.380.288 325.059.449.548 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 2.112.731.665.598 1.970.211.257.428 TOTAL LIABILITIES AND EQUITY
Page 91
These Financial Statements are Originally Issued
in Indonesian Language
Lampiran 3 Appendix 3
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN INTERIM LOSS AND OTHER COMPREHENSIVE INCOME
ENTITAS INDUK PARENT ENTITY
UNTUK TAHUN YANG BERAKHIR 30 JUNI 2026 AND 2025 FOR THE YEAR ENDED 30 JUNE 2026 AND 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 June/ 30 June/
June June
2026 2025
PENDAPATAN 2.131.092.521.620 1.942.492.302.326 REVENUES
BEBAN POKOK PENDAPATAN ( 1.948.136.421.271 ) ( 1.771.282.229.804 ) COST OF SALES
LABA BRUTO 182.956.100.349 171.210.072.522 GROSS PROFIT
Beban penjualan ( 33.937.909.182 ) ( 31.714.923.231 ) Selling expenses
Beban umum dan administrasi ( 85.148.896.982 ) ( 81.341.444.952 ) General and administrative expenses
Pendapatan operasi lain 1.197.060.942 820.627.026 Other operating income
Beban operasi lain ( 2.663.237.927 ) ( 4.167.592.565 ) Other operating expenses
LABA USAHA 62.403.117.200 54.806.738.800 OPERATING PROFIT
Pendapatan keuangan 96.796.119 2.964.762.879 Finance income
Biaya keuangan ( 32.445.494.447 ) ( 34.859.128.975 ) Finance costs
LABA SEBELUM PAJAK PENGHASILAN 30.054.418.872 22.912.372.704 PROFIT BEFORE INCOME TAX
Manfaat pajak penghasilan Income tax
Kini ( 7.134.817.619 ) ( 6.263.786.320 ) Current
Tangguhan ( 1.413.670.513 ) 2.453.506.318 Deferred
Beban pajak penghasilan - neto ( 8.548.488.132 ) ( 3.810.280.002 ) Income tax expenses - net
LABA PERIODE BERJALAN 21.505.930.740 19.102.092.702 PROFIT FOR THE PERIOD
JUMLAH PENGHASILAN KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
TAHUN BERJALAN 21.505.930.740 19.102.092.702 FOR THE YEAR
LABA PER SAHAM 16,88 14,99 EARNINGS PER SHARE
Page 92
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Lampiran 4 Appendix 4
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
LAPORAN PERUBAHAN EKUITAS INTERIM INTERIM STATEMENT OF CHANGES IN EQUITY
UNTUK TAHUN YANG BERAKHIR 30 JUNI 2026 DAN 2025 (TIDAK DIAUDIT) FOR THE YEAR ENDED 30 JUNE 2026 AND 2025 (UNAUDITED)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Perubahan nilai
Tambahan modal Surplus wajar investasi/ Saldo laba/ Retained earnings
disetor/ Revaluasi/ Change fair Telah ditentukan Belum ditentukan
Modal saham/ Additional Revaluation value in penggunaannya/ penggunaannya/ Jumlah ekuitas/
Share capital paid-in capital Surplus investment Appropriated Unappropriated Total equity
Saldo 1 Januari 2025 127.400.000.000 2.309.683.922 4.202.572.171 ( 24.563.760.000 ) 11.784.500.000 166.656.429.111 287.789.425.204 Balance at 1 January 2025
Deklarasi dividen - - - - - ( 2.548.000.000 ) ( 2.548.000.000 ) Declaration of dividend
Pencadangan saldo laba - - - - 2.548.000.000 ( 2.548.000.000 ) - Appropriation of retained earnings
Jumlah penghasilan komprehensif Total comprehensive income
tahun berjalan - - - - - 19.102.092.702 19.102.092.702 for the year
Saldo 30 Juni 2025 127.400.000.000 2.309.683.922 4.202.572.171 ( 24.563.760.000 ) 14.332.500.000 180.662.521.813 304.343.517.906 Balance at 30 June 2025
Saldo 1 Januari 2026 127.400.000.000 2.309.683.922 4.202.572.171 ( 27.622.920.000 ) 14.332.500.000 204.437.613.455 325.059.449.548 Balance at 1 January 2026
Deklarasi dividen - - - - - ( 3.822.000.000 ) ( 3.822.000.000 ) Declaration of dividend
Pencadangan saldo laba - - - - 3.822.000.000 ( 3.822.000.000 ) - Appropriation of retained earnings
Jumlah penghasilan komprehensif Total comprehensive income
tahun berjalan - - - - - 21.505.930.740 21.505.930.740 for the year
Saldo 30 Juni 2026 127.400.000.000 2.309.683.922 4.202.572.171 ( 27.622.920.000 ) 18.154.500.000 218.299.544.195 342.743.380.288 Balance at 30 June 2026
Page 93
These Financial Statements are Originally Issued
in Indonesian Language
Lampiran 5 Appendix 5
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
LAPORAN POSISI KEUANGAN INTERIM INTERIM STATEMENTS OF FINANCIAL POSITION
ENTITAS INDUK PARENTY ENTITY
UNTUK TAHUN YANG BERAKHIR 30 JUNI 2026 DAN 2025 FOR THE YEAR ENDED 30 JUNE 2026 AND 2025
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni/ 30 Juni/
June June
2026 2025
ARUS KAS DARI AKTIVITAS OPERASI CASH FLOWS FROM OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 1.991.621.225.792 1.816.335.898.851 Cash receipts from customers
Pembayaran kepada pemasok dan karyawan ( 2.102.382.654.824 ) ( 1.702.958.492.562 ) Payment to suppliers and employees
Pendapatan keuangan 96.796.119 203.296.006 Finance income
Pembayaran pajak penghasilan ( 19.090.248.662 ) ( 10.236.810.996 ) Payment of income tax
Pembayaran biaya keuangan ( 32.445.494.445 ) ( 36.946.437.847 ) Payment of finance cost
Arus kas bersih yang diperoleh dari Net Cash flows provided by (used in)
(digunakan untuk) aktivitas oprasi ( 162.200.376.021 ) 66.397.453.452 Operating aktivities
ARUS KAS DARI AKTIVITAS INVESTASI CASH FLOWS FROM FINANCING ACTIVITIES
Hasil penjualan aset tetap 1.210.306.306 207.207.207 Proceeds from the sale of property and equipment
Kenaikan (penurunan) aset lain-lain 146.342.399 ( 14.625.834.498 ) Increase in other assets
Perolehan aset hak guna ( 1.835.000.000 ) - Purchase of intangible assets
Perolehan aset tetap ( 2.946.254.470 ) ( 2.727.925.189 ) Purchase of property and equipment
Arus kas bersih yang digunakan untuk Net cash used to (obtained from)
aktivitas investasi ( 3.424.605.765 ) ( 17.146.552.480 ) investing activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan utang bank 1.223.645.332.302 1.070.866.997.240 Receipt of bank loans
Penerimaan dari pihak berelasi 1.800.000.000 1.800.000.000 Cash received from related party
Pembayaran dividen ( 3.525.817.915 ) ( 2.548.000.000 ) Payments of financing leases
Pembayaran utang bank ( 1.085.184.774.708 ) ( 1.126.221.355.696 ) Payment of bank loans
Arus kas bersih yang (digunakan untuk) Net cash flows (used in)
diperoleh dari aktivitas pendanaan 136.734.739.679 ( 56.102.358.456 ) provided by financing activities
KENAIKAN (PENURUNAN) BERSIH KAS DAN BANK ( 28.890.242.107 ) ( 6.851.457.484 ) NET DECREASE IN CASH AND BANK
KAS DAN SETARA KAS PADA AWAL TAHUN 62.629.337.008 52.510.869.200 CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR
KAS DAN SETARA KAS PADA AKHIR TAHUN 33.739.094.901 45.659.411.716 CASH AND CASH EQUIVALENTS AT END OF YEAR
Names mentioned 88 people and organisations named in the text · linked when the evidence is strong
unresolved
org
N.V. Perusahaan Dagang Soedarpo Corporation
p.9
unresolved
person
Akta Notaris Rd. Mr. Soewandi
p.9 ×2
unresolved
org
Menteri Kehakiman Republik
p.9
unresolved
org
Ministry of Justice
p.9
unresolved
org
Menteri Hukum dan Hak
p.9
unresolved
org
South Jakarta. Pharmaniaga International Corporation Sdn. Bhd.
p.9
unresolved
org
Pharmaniaga International Corporation Sdn. Bhd.
p.9 ×2
unresolved
org
Menteri Keuangan
p.9
unresolved
org
Ministry of Finance
p.9
unresolved
org
Pengawas
p.10
unresolved
org
Bapepam
p.10 ×10
unresolved
org
Indonesia Stock Exchange
p.10 ×2
unresolved
person
Committee
· Sekretaris Perusahaan
p.12
unresolved
person
Dr. Dr. Agung Iriantoro S.
p.12 ×3
unresolved
person
Drs. Zurbandi Apt. M.
· Komisaris Independen
p.12
unresolved
person
Mohamad Fazly bin Hassan
· Direktur
p.12
unresolved
person
Sarah Azreen binti Abdul Samat
· Ketua
p.12 ×5
unresolved
person
Ary Gunawan
· Anggota
p.12
unresolved
org
PT Digital Pharma Andalan Indonesia
p.13 ×2
unresolved
person
Desty Haninditia Puri S.H.
p.13 ×2
unresolved
org
PT Digital Pharma
p.13
unresolved
org
Pengawas Pasar Modal dan Lembaga
p.14
unresolved
org
BAPEPAM-LK
p.14 ×4
unresolved
org
Bank Indonesia
p.20
unresolved
org
PT Bank Pembangunan Daerah Jambi
p.44 ×2
unresolved
org
PT Bank Nagari
p.44 ×2
unresolved
org
PT Bank Pembangunan Daerah Sumatera
p.44
unresolved
org
PT Bank Pembangunan Daerah Papua
p.44 ×2
unresolved
org
PT Bank Pembangunan Daerah Jawa
p.44
unresolved
org
PT Bank Pembangunan Daerah Jawa Barat
p.44
unresolved
org
Banten Tbk
p.44 ×2
unresolved
org
PT Bank NTB Syariah
p.44 ×2
unresolved
org
PT Bank Sulawesi Utara
p.44 ×2
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara
p.44
unresolved
org
PT Bank Pembangunan Daerah Sulawesi
p.44
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Selatan
p.44
unresolved
org
PT Bank Pembangunan Daerah Jawa Tengah
p.44
unresolved
org
Jawa Tengah Jawa Timur Tbk
p.44
unresolved
org
Jawa Timur Tbk
p.44
unresolved
org
PT Bank Pembangunan Daerah Sleman
p.44 ×2
unresolved
org
PT Errita Pharma
p.47 ×20
unresolved
person
Dr. Irawan Notaris Dr. Irawan Soerodjo
p.47 ×3
unresolved
person
Soerodjo
p.47
unresolved
org
PT Errita Pharma Errita
p.53
unresolved
org
PT Errita
p.53 ×2
unresolved
org
PT Errita Perusahaan
p.54
unresolved
org
Bank Covenant
p.55
unresolved
org
Bank Covenant Menjaga
p.56
unresolved
org
Pharmaniaga Logistics Sdn. Bhd.
p.56 ×3
unresolved
person
Veronica Nataadmaja
p.56
unresolved
person
Nataadmaja
p.56
unresolved
org
Bank Garansi
p.58 ×2
unresolved
org
Directorate General of Taxation.
p.61 ×2
unresolved
org
Directorate General of Taxes Pajak
p.61
unresolved
org
Directorate General of Taxation. The Perusahaan
p.62
unresolved
org
Direktorat Jenderal Pajak
p.62
unresolved
org
Directorate General of Taxes
p.63
unresolved
person
Dini Lastari Siburian
p.70 ×2
unresolved
org
Corporation Sdn. Bhd
p.77
unresolved
org
PT Mega Pharmaniaga
p.77
unresolved
org
Pristine Pharma Sdn. Bhd
p.77 ×2
unresolved
org
Pharmaniaga Marketing Sdn. Bhd
p.77 ×2
unresolved
org
PT Errita Pharma Aset
p.78
unresolved
org
PT Danpac Pharma Utang
p.78
unresolved
org
Other Payables Pharmaniaga Logistics Sdn. Bhd
p.78
unresolved
org
Pharmaniaga Berhad Pharmaniaga Marketing Sdn. Bhd
p.78
unresolved
org
Corporation Sdn. Bhd Pristine Pharma Sdn. Bhd
p.78
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