Penjelasan BEER Q3 2025.pdf

                                                                             These Financial Statements are Originally Issued in Indonesian Language.

JAKARTA, 24 OKTOBER 2025                                                                           JAKARTA, OCTOBER 24, 2025
PENJELASAN PERSEROAN ATAS PERUBAHAN                                             THE COMPANY EXPLANATION ON CHANGES MORE
LEBIH DARI 20% PADA TOTAL ASSET &                                                   THAN 20% IN TOTAL ASSET AND LIABILITIES IN
LIABILITAS DALAM LAPORAN KEUANGAN 30 SEPTEMBER 2025                             THE FINANCIAL STATEMENTS SEPTEMBER 30, 2025
(TIDAK AUDIT) DIBANDINGKAN LAPORAN KEUANGAN                                                                      (UNAUDITED)
TAHUNAN 31 DESEMBER 2024 (DIAUDIT)                                            COMPARED TO THE ANNUAL FINANCIAL STATEMENTS
                                                                                                  DECEMBER 31, 2024 (AUDITED)

 Pada Aset:                                                         On the Asset:

 1. Piutang Usaha                                                   1. Trade Receivables

  Piutang Usaha mengalami kenaikan sebesar Rp23,42 miliar             Accounts receivable increased by Rp 23.42 billion, or
  atau sebesar 20,42%. Dikarenakan adanya penjualan produk            20.42%, due to sales of the new ANI Lychee 580ml product.
  baru ANI Lychee 580ml.


 2. Persediaan                                                      2. Inventories

   Persediaan mengalami penurunan sebesar Rp5,52 miliar               Inventories decreased by Rp5.52 billion 32.22%, due to the
  atau sebesar 32,22% dikarenakan penggunaan bahan baku               use of raw materials and excise bands in manufacturing
  dan pita cukai pada proses produksi, serta penjualan barang         process; as well as increased sales of finished goods.
  jadi yang meningkat.



 3. Uang Muka Pembelian Aset Tetap                                  3. Advances for Purchase of Fixed Assets

   Uang Muka Pembelian Aset Tetap mengalami penurunan                 Advances for Purchase of Fixed Assets decreased by Rp3.25
 sebesar Rp3.25 miliar atau sebesar 35.5% dikarenakan ada             billion or 35.5% due to the return of advances for asset
 pengembalian uang muka pembelian aset.                               purchases.


 Pada Liabilitas:                                                   On the Liabilities:

 1. Hutang Pajak                                                    1. Taxes Payable

  Hutang Pajak mengalami kenaikan sebesar Rp 1,39                     Tax Debt increased by Rp 1,39 billion or 87% due to the VAT
  miliar atau sebesar 87% dikarenakan adanya Hutang                   Period Tax Debt.
  Pajak Masa PPN.




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