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PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK (D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK) DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES LAPORAN KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED FINANCIAL TANGGAL 30 SEPTEMBER 2025 DAN UNTUK STATEMENTS AS OF SEPTEMBER 30, 2025 PERIODE SEMBILAN BULAN YANG BERAKHIR AND FOR NINE-MONTH PADA TANGGAL TERSEBUT (TIDAK DIAUDIT) PERIOD THEN ENDED (UNAUDITED) Final Draft/October 16, 2025 Sign:
Page 2
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
Daftar Isi Halaman/ Table of Contents
Page
Surat Pernyataan Direksi Directors’ Statement Letter
Laporan Keuangan Konsolidasian Interim Interim Consolidated Financial Statements
30 SEPTEMBER 2025 (Tidak Diaudit) As of SEPTEMBER 30, 2025 (Unaudited)
Laporan Posisi Keuangan 1 Interim Consolidated Statements of
Konsolidasian Interim Financial Position
Laporan Laba Rugi dan 4 Interim Consolidated Statements of Profit or
Penghasilan Komprehensif Lain Konsolidasian Loss and Other Comprehensive Income
Interim
Laporan Perubahan Ekuitas Konsolidasian 6 Interim Consolidated Statements of
Interim Changes in Equity
Laporan Arus Kas Konsolidasian Interim 7 Interim Consolidated Statements of Cash
Flows
Catatan Atas Laporan Keuangan 8 Notes to the Interim Consolidated Financial
Konsolidasian Interim Statements
Informasi Tambahan: Supplementary Information:
Laporan Posisi Keuangan Interim Lampiran I/ Interim Statements of Financial Position
(Entitas Induk) Attachment I (Parent Entity)
Laporan Laba Rugi dan Lampiran II/ Interim Statements of Profit or Loss and
Penghasilan Komprehensif Lain Interim Attachment II Other Comprehensive Income
(Entitas Induk) (Parent Entity)
Laporan Perubahan Ekuitas Interim Lampiran III/ Interim Statements of Changes in Equity
(Entitas Induk) Attachment III (Parent Entity)
Laporan Arus Kas Interim Lampiran IV/ Interim Statements of Cash Flows
(Entitas Induk) Attachment IV (Parent Entity)
Catatan atas Investasi pada Entitas Anak Interim Lampiran V/ Notes on Investments in Subsidiaries
(Entitas Induk) Attachment V (Parent Entity)
Final Draft/October 16, 2025 Sign:
Page 3
Page 4
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENTS OFa
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 30 September 2025 (Tidak Diaudit) September 30, 2025 (Unaudited)
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30 Sep 2025/ Catatan/ 31 Des 2024/
Sep 30, 2025 Notes Dec 31, 2024
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 1,741,686 4,28 1,480,054 Cash and cash equivalents
Piutang usaha 3,5,28 Accounts receivable
Pihak ketiga 417,523 372,189 Third parties
Piutang lain-lain 3,6,28 Other receivables
Pihak berelasi 34 26 242 Related parties
Pihak ketiga 3,231 3,298 Third parties
Persediaan 34,293 7 24,895 Inventories
Pajak dibayar di muka 1,042 9b 9,286 Prepaid taxes
Uang muka dan biaya Advances and prepaid
dibayar di muka 64,651 10 18,566 expenses
Aset lepasan
tersedia untuk dijual 61 8 61 Assets held for sale
Aset lancar lain-lain 11,536 13,28 10,003 Other current assets
TOTAL ASET LANCAR 2,274,057 1,918,594 TOTAL CURRENT ASSETS
ASET TIDAK LANCAR NON-CURRENT ASSETS
Tagihan pajak penghasilan 2,251 9a 4,655 Claim for tax refund
Aset tetap 475,560 11 501,185 Fixed assets
Aset hak-guna 106,040 16a 138,426 Right-of-use assets
Aset pajak tangguhan 21,549 9f 31,393 Deferred tax assets
Goodwill 14,874 12 14,874 Goodwill
Aset tidak lancar lain-lain 19,418 13,28 46,643 Other non-current assets
TOTAL ASET TIDAK TOTAL NON-CURRENT
LANCAR 639,692 737,176 ASSETS
TOTAL ASET 2,913,749 2,655,770 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian interim terlampir The accompanying notes to the interim consolidated financial
merupakan bagian integral dari laporan keuangan statement form integral part of
konsolidasian secara keseluruhan these interim consolidated financial statements taken as a whole
Final Draft/October 22, 2025 1 Sign:
Page 5
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL POSITION (Continued)
30 September 2025 (Tidak Diaudit) September 30, 2025 (Unaudited)
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30 Sep 2025/ Catatan/ 31 Des 2024/
Sep 30, 2025 Notes Dec 31, 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha 14,28 Accounts payable
Pihak ketiga 125,664 141,185 Third parties
Pihak berelasi -- 26 236 Related parties
Utang lain-lain 28 Other payables
Pihak ketiga 7,499 66,243 Third parties
Utang pajak 86,727 9c 114,680 Taxes payable
Beban akrual 367,212 15,28 404,240 Accrued expenses
Liabilitas kontrak 19,877 22 40,326 Contract liabilities
Liabilitas lepasan terkait Liabilities associated with
aset tersedia untuk dijual 1,065 8 1,220 assets held for sale
Bagian jangka pendek atas : Current portion of:
Liabilitas sewa 29,054 16b,28 56,387 Lease liabilities
Liabilitas imbalan kerja 41,387 17 37,505 Employee benefits liability
TOTAL LIABILITAS TOTAL CURRENT
JANGKA PENDEK 678,485 862,022 LIABILITIES
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Bagian jangka panjang atas: Non-current portion of:
Liabilitas sewa 65,202 16b,28 66,246 Lease liabilities
Liabilitas imbalan kerja 98,682 17 104,886 Employee benefits liability
Liabilitas pajak tangguhan -- 9f 201 Deferred tax liabilities
TOTAL LIABILITAS TOTAL NON-CURRENT
JANGKA PANJANG 163,884 171,333 LIABILITIES
TOTAL LIABILITAS 842,369 1,033,355 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian interim terlampir The accompanying notes to the interim consolidated financial
merupakan bagian integral dari laporan keuangan statement form integral part of
konsolidasian secara keseluruhan these interim consolidated financial statements taken as a whole
Final Draft/October 22, 2025 2 Sign:
Page 6
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN INTERIM (Lanjutan) FINANCIAL POSITION (Continued)
30 September 2025 (Tidak Diaudit) September 30, 2025 (Unaudited)
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30 Sep 2025/ Catatan/ 31 Des 2024/
Sep 30, 2025 Notes Dec 31, 2024
EKUITAS EQUITY
Ekuitas yang dapat Equity attributable to owner of
diatribusikan kepada pemilik the Parent:
Entitas Induk:
Modal saham - nilai nominal Share capital - Rp100
Rp100 (angka penuh) (full amount) par value
per saham per share
Modal dasar - 7.500.000.000 Authorized - 7,500,000,000
saham shares
Modal ditempatkan dan Issued and fully paid
Disetor penuh - 2.086.950.000 208,695 18 208,695 share capital -
saham 2,086,950,000 shares
Tambahan modal disetor (170,033) 19 (170,033) Additional paid-in capital
Selisih atas transaksi Difference arising from
dengan kepentinan transaction with non-
non-pengendali 43,768 20 43,768 controlling interests
Selisih kurs penjabaran laporan Difference arising from
keuangan -- (6,472) foreign currency translation
Pengukuran kembali liabilitas Remeasurement of
imbalan kerja (18,281) (20,181) employee benefit liabilities
Saldo laba Retained earnings
Ditentukan penggunaannya 41,739 41,739 Appropriated
Belum ditentukan
penggunaannya 1,341,864 990,538 Unappropriated
1,447,752 1,088,054
Kepentingan non-pengendali 623,628 21 534,361 Non-controlling interests
TOTAL EKUITAS 2,071,380 1,622,415 TOTAL EQUITY
TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 2,913,749 2,655,770 EQUITY
Catatan atas laporan keuangan konsolidasian interim terlampir The accompanying notes to the interim consolidated financial
merupakan bagian integral dari laporan keuangan statement form integral part of
konsolidasian secara keseluruhan these interim consolidated financial statements taken as a whole
Final Draft/October 22, 2025 3 Sign:
Page 7
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN INTERIM CONSOLIDATED STATEMENTS OF
PENGHASILAN KOMPREHENSIF LAIN PROFIT OR LOSS AND
KONSOLIDASIAN INTERIM OTHER COMPREHENSIVE INCOME
Untuk Periode Sembilan Bulan yang Berakhir For the Nine-months Period Ended
pada Tanggal 30 September 2025 (Tidak Diaudit) September 30, 2025 (Unaudited)
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Catatan/ Sep 30, 2024
(9 Bulan/ Months ) Notes (9 Bulan/ Months )
Pendapatan dari kontrak Revenues from contract
dengan pelanggan 2,373,275 22 2,019,128 with customers
Beban usaha (1,686,554) 23 (1,451,095) Operating expenses
Laba usaha 686,721 568,033 Profit from Operations
Penghasilan keuangan 66,591 35,746 Finance income
Beban keuangan (10,610) (11,744) Finance cost
Pendapatan operasi lain 82,222 24 243,117 Other operating income
Beban operasi lain (32,737) 24 (195,393) Other operating expense
Laba sebelum pajak penghasilan 792,187 639,759 Profit before income tax
Beban pajak penghasilan (159,670) 9d (137,365) Income tax expenses
Laba periode berjalan dari Profit for the period from
operasi yang dilanjutkan 632,517 502,394 continuing operations
Laba (rugi) periode berjalan dari Profit (loss) for the period from
operasi yang dihentikan 436 8 1,513 discontinued operations
Laba periode berjalan 632,953 503,907 Profit for the period
Penghasilan komprehensif lain Other comprehensive income
Pos yang akan direklasifikasi Item that will be reclassified
ke laba rugi subsequently to Profit or Loss
Selisih kurs penjabaran laporan Differences arising from
keuangan -- 2,026 foreign currency translation
Pos yang tidak akan direklasifikasi Item that will not be reclassified
ke laba rugi to Profit or Loss
Laba pengukuran Remeasurement gain of
kembali liabilitas imbalan kerja 7,615 4,900 employee benefit liabilities
Pajak penghasilan terkait (1,675) 9d (1,078) Related income tax
Penghasilan komprehensif Other comprehensive
lain periode berjalan 5,940 5,848 income for the period
Total penghasilan Total comprehensive
komprehensif periode berjalan 638,893 509,755 income for the period
Catatan atas laporan keuangan konsolidasian interim terlampir The accompanying notes to the interim consolidated financial
merupakan bagian integral dari laporan keuangan statement form integral part of
konsolidasian secara keseluruhan these interim consolidated financial statements taken as a whole
Final Draft/October 22, 2025 4 Sign:
Page 8
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN INTERIM CONSOLIDATED STATEMENTS OF
PENGHASILAN KOMPREHENSIF LAIN PROFIT OR LOSS AND
KONSOLIDASIAN INTERIM OTHER COMPREHENSIVE INCOME
Untuk Periode Sembilan Bulan yang Berakhir For the Nine-months Period Ended
pada Tanggal 30 September 2025 (Tidak Diaudit) September 30, 2025 (Unaudited)
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Catatan/ Sep 30, 2024
(9 Bulan/ Months ) Notes (9 Bulan/ Months )
Laba periode berjalan yang Profit for the period
dapat diatribusikan kepada: attributable to:
Pemilik entitas induk 357,798 260,536 Owners of the parent
Kepentingan non-pengendali 275,155 243,371 Non-controlling interests
632,953 503,907
Total penghasilan komprehensif Total comprehensive income
periode berjalan yang dapat for the period
diatribusikan kepada: attributable to:
Pemilik entitas induk 360,820 263,675 Owners of the parent
kepentingan non-pengendali 278,073 246,080 Non-Controlling Interests
638,893 509,755
Laba per saham dasar Basic profit per
yang dapat diatribusikan share attributable to
kepada pemilik entitas owners of the parent
induk (angka penuh) 171 25 125 (full amount)
Catatan atas laporan keuangan konsolidasian interim terlampir The accompanying notes to the interim consolidated financial
merupakan bagian integral dari laporan keuangan statement form integral part of
konsolidasian secara keseluruhan these interim consolidated financial statements taken as a whole
Final Draft/October 22, 2025 5 Sign:
Page 9
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Untuk Periode Sembilan Bulan yang Berakhir For the Nine-months Period Ended
pada Tanggal 30 September 2025 (Tidak Diaudit) September 30, 2025 (Unaudited)
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Ekuitas yang dapat diatribusikan kepada emilik Entitas Induk/
Equity attributable holder of the Parent
Selisih atas
Transaksi ekuitas,
dengan kepemilikan Saldo laba/Retained earnings
non-pengendali/ Selisih kurs Pengukuran
Modal saham - Tambahan Difference arising penjabaran kembali liabilitas
ditempatkan modal from equity laporan keuangan/ imbalan kerja/ Kepentingan
dan disetor penuh/ disetor/ transaction with Difference arising Remeasurement Ditentukan Belum ditentukan non pengendali/ Total
Catatan/ Share capital - issued Additional non-controlling from foreign of employee penggunaannya/ penggunaannya/ Total/ Non-controlling ekuitas/
Notes and fully paid paid-in capital Interests currency translation benefit liabilities Appropriated Unappropriated Total interests Total equity
Saldo per 1 Januari 2024 208,695 (170,033) 43,768 (3,778) (19,798) 41,739 614,960 715,553 316,875 1,032,428 Balance as of January 1, 2024
Laba periode berjalan -- -- -- -- -- -- 260,536 260,536 243,371 503,907 Profit for the Period
Difference arising from
Selisih kurs penjabaran laporan keuangan -- -- -- 1,033 -- -- -- 1,033 993 2,026 foreign currency transaction
Keuntungan pengukuran kembali Remeasurement gain of employee
liabilitas imbalan kerja setelah pajak -- -- -- -- 2,106 -- -- 2,106 1,716 3,822 benefits liabillities after tax
Total penghasilan komprehensif lain Total comprehensive income
periode berjalan -- -- -- 1,033 2,106 -- 260,536 263,675 246,080 509,755 for the period
Dividen kas 1c -- -- -- -- -- -- -- -- (112,481) (112,481) Cash dividend
Saldo per 30 September 2024 208,695 (170,033) 43,768 (2,745) (17,692) 41,739 875,496 979,228 450,474 1,429,702 Balance as of September 30, 2024
Saldo per 31 Desember 2024 208,695 (170,033) 43,768 (6,472) (20,181) 41,739 990,538 1,088,054 534,361 1,622,415 Balance as of December 31, 2024
Laba periode berjalan -- -- -- -- -- -- 357,798 357,798 275,155 632,953 Profit for the Period
Keuntungan pengukuran kembali Remeasurement gain of employee
liabilitas imbalan kerja setelah pajak -- -- -- -- 3,022 -- -- 3,022 2,918 5,940 benefits liabillites after tax
Total penghasilan komprehensif lain Total comprehensive income
periode berjalan -- -- -- -- 3,022 -- 357,798 360,820 278,073 638,893 for the period
Dividen kas 1c -- -- -- -- -- -- -- -- (244,229) (244,229) Cash dividend
Pelepasan entitas anak -- -- -- 6,472 (1,122) -- (6,472) (1,122) 55,423 54,301 Disposal of the subsidiaries
Saldo per 30 September 2025 208,695 (170,033) 43,768 -- (18,281) 41,739 1,341,864 1,447,752 623,628 2,071,380 Balance as of September 30, 2025
Catatan atas laporan keuangan konsolidasian interim terlampir The accompanying notes to the interim consolidated financial
merupakan bagian integral dari laporan keuangan statement form integral part of
konsolidasian secara keseluruhan these interim consolidated financial statements taken as a whole
Final Draft/October 22, 2025 6 Sign:
Page 10
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
LAPORAN ARUS KAS INTERIM CONSOLIDATED STATEMENTS
KONSOLIDASIAN INTERIM OF CASH FLOWS
Untuk Periode Sembilan Bulan yang Berakhir For the Nine-months Period Ended
pada Tanggal 30 September 2025 (Tidak Diaudit) September 30, 2025 (Unaudited)
(Disajikan dalam Jutaan Rupiah, (Expressed in Millions of Rupiah,
Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Catatan/ Sep 30, 2024
(9 Bulan/ Months ) Notes (9 Bulan/ Months )
Cash Flows from
Arus Kas dari Aktivitas Operasi Operating Activities
Penerimaan kas dari pelanggan 2,496,023 2,148,075 Revenue from customers
Pembayaran kas kepada pemasok (1,115,422) (900,890) Cash paid to suppliers
Pembayaran kas kepada karyawan (613,889) (532,493) Cash paid to employees
Penerimaan pendapatan bunga 55,000 18,161 Interest income received
Pembayaran beban bunga Payment of interest expenses
dan biaya bank (3,016) (8,500) and bank charges
Pembayaran pajak (210,244) (139,236) Payment of tax
Arus Kas Neto Diperoleh dari Net Cash Flows Provided by
Aktivitas Operasi 608,452 585,117 Operating Activities
Cash Flow from
Arus Kas dari Aktivitas Investasi Investing Activities
Proceeds from disposal of
Hasil pelepasan aset tetap 701 11 181 fixed assets fixed assets
Penerimaan dari pelepasan entitas anak 1 -- Proceeds from disposal of subsidiary
Kas dan setara kas entitas Cash and cash equivalents of
anak yang dilepaskan (459) -- subsidiary disposed
Perolehan aset tetap (60,615) 11 (62,883) Additions of fixed assets
Penerimaan pembayaran pinjaman kepada Receipt of loan repayment granted to
pihak berelasi -- 456,399 related party
Arus Kas Neto Digunakan untuk Net Cash Flows Used in
Aktivitas Investasi (60,372) 393,697 Investing Activities
Cash Flows from
Arus Kas dari Aktivitas Pendanaan Financing Activities
Pembayaran dividen kas (244,229) (112,481) Payment of cash dividens
Penerimaan Pengalihan Pinjaman Receipt of Loan transfer
dari Pihak Ketiga 1,002 -- from Third Party
Pembayaran liabilitas sewa (51,090) (48,475) Payment of lease liabilities
Arus Kas Neto Digunakan untuk Net Cash Flows Used in
Aktivitas Pendanaan (294,317) (160,956) Financing Activities
Kenaikan Neto Net Increase in
Kas dan Setara Kas 253,763 817,858 Cash and Cash Equivalent
Pengaruh Perubahan Kurs Mata Uang Asing 7,869 (2,272) Effect of Foreign Exchange Rate Changes
Saldo Kas dan Setara Kas Cash and Cash Equivalents
Pada Awal Periode 1,480,054 453,153 at the Beginning of the Period
Saldo Kas dan Setara Kas Cash and Cash Equivalents
Pada Akhir Periode 1,741,686 1,268,739 at the End of the Period
Catatan atas laporan keuangan konsolidasian interim terlampir The accompanying notes to the interim consolidated financial
merupakan bagian integral dari laporan keuangan statement form integral part of
konsolidasian secara keseluruhan these interim consolidated financial statements taken as a whole
Final Draft/October 22, 2025 7 Sign:
Page 11
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
1. UMUM 1. GENERAL
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT Cahaya Aero Services Tbk (d/h PT Cardig PT Cahaya Aero Services Tbk (previously PT
Aero Services Tbk) (“Perusahaan”) didirikan Cardig Aero Services Tbk) (“the Company”)
berdasarkan Akta No. 25 tanggal was established based on Deed No. 25 dated
16 Juli 2009 dibuat di hadapan Siti Pertiwi July 16, 2009, of Notary Siti Pertiwi Henny
Henny Singgih, S.H., Notaris di Jakarta; Singgih, S.H., in Jakarta. The Deed of
pendiriannya memperoleh pengesahan dari Establishment was approved by the Minister of
Menteri Hukum dan Hak Asasi Manusia Law and Human Rights of the Republic
Republik Indonesia berdasarkan Surat of Indonesia in Decision Letter
Keputusan No. AHU-34028.AH.01.01. No. AHU-34028.AH.01.01. Year 2009 dated
Tahun 2009 tanggal 21 Juli 2009, dan telah July 21, 2009, which was published in State
diumumkan dalam Lembaran Berita Negara Gazette No. 62, dated August 3, 2010 and
No. 62 tanggal 3 Agustus 2010 dengan Additional State Gazette No. 7168 Year 2010.
Tambahan Berita Negara No. 7168 Tahun
2010.
Anggaran Dasar Perusahaan telah beberapa The Company’s Articles of Association have
kali mengalami perubahan, perubahan been amended several time, the latest
Anggaran Dasar terakhir tertuang dalam Akta amendment of the Articles of Association
No. 03, tanggal 8 Mei 2025 dibuat di hadapan stipulated in Deed Number 03, dated May 8,
Pratiwi Handayani, SH.,MKn, Notaris di 2025, made before Pratiwi Handayani,
Jakarta, sehubungan dengan perubahan nama S.H.,M.Kn., Notary in Jakarta, in relation to the
dan tempat kedudukan Perusahaan, dari PT change of the Company’s name and domicile,
Cardig Aero Services Tbk menjadi PT Cahaya from PT Cardig Aero Services Tbk to become
Aero Services Tbk, dan perubahan tempat PT Cahaya Aero Services Tbk, and the
kedudukan Perusahaan, dari semula change of the domicile of the Company from
berkedudukan di Jakarta Timur menjadi previously domiciled in East Jakarta changed
berkedudukan di Kota Tangerang, yang telah to Tangerang City, which has been granted
memperoleh pengesahan Menteri Hukum approval from the Minister of Law of the
berdasarkan Surat keputusan No. AHU- Republic of Indonesia pursuant to Decree
0030449.AH.01.02 TAHUN 2025 tanggal 9 Mei Number AHU-0030449.AH.01.02 of year 2025
2025; dan perubahan susunan Dewan dated May 9, 2025; and the latest amendment
Komisaris dan Direksi terakhir adalah of the structure of the Board of Commissioners
berdasarkan Akta No. 12 tanggal 21 Juni and Directors as stated in Deed No. 12 dated
2024 dibuat di hadapan Raden Rita Diana June 21, 2024, made before Raden Rita Siti
Syarifah, S.H., M.Kn., Notaris di Jakarta, dan Syarifah, which changes of data have been
perubahan datanya telah diterima dan dicatat received and recorded in Legal Entity General
pada Sistim Administrasi Badan Hukum Administration System of the the Minister of
Kementerian Hukum dan Hak Asasi Manusia Law and Human Rights of the Republic of
sebagaimana Surat Penerimaan Perubahan Indonesia by virtue of the Decree No. AHU-
Data Perseroan No. AHU-AH.01.03-0171358 AH-01.03-0171358 Tahun 2024 dated July 12,
Tahun 2024 tanggal 12 Juli 2024. 2024.
Perusahaan bergerak di bidang perdagangan, The Company’s activities are mainly to engage
keagenan, perwakilan, jasa, angkutan, dan in trading, agency, representatives, services,
industri. Perusahaan mulai beroperasi secara transportation and industry. The Company
komersil tanggal 1 Januari 2010. started commercial operations on
January 1, 2010.
8
Page 12
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perusahaan berkedudukan di Kota Tangerang, The Company is domiciled in Kota Tangerang,
beralamat di Wisma Soewarna Lantai 3, addressed at Wisma Soewarna 3rd Floor,
Soewarna Business Park, Jl. Raya Bandara Soewarna Business Park, Jl. Raya Bandara
Soekarno-Hatta, Kelurahan Pajang, Soekarno-Hatta, Kelurahan Pajang,
Kecamatan Benda, Kota Tangerang, Banten Kecamatan Benda, Kota Tangerang, Banten,
15126. 15126.
Posisi per tanggal 30 September 2025, PT Position as of September 30, 2025 PT Roket
Roket Cipta Sentosa dan PT Elang Mahkota Cipta Sentosa and PT Elang Mahkota
Teknologi Tbk, masing-masing adalah entitas Teknologi Tbk are respectively, the parent
induk dan entitas induk terakhir dari entity and the ultimate parent entity of the
Perusahaan. Company.
Manajemen bertanggung jawab atas Management is responsible for the preparation
penyusunan dan penyajian laporan keuangan and presentation of the interim consolidated
konsolidasian interim ini, yang telah financial statements, which were completed
diselesaikan dan disetujui untuk diterbitkan and authorized for issuance by the Company’s
oleh Direksi Perusahaan pada tanggal 24 Directors on October 24, 2025.
Oktober 2025.
b. Dewan Komisaris, Direksi, dan Karyawan b. Board of Commissioners, Directors and
Employees
Susunan dewan komisaris dan direksi The composition of the Company’s boards of
Perusahaan adalah sebagai berikut: commissioners and directors is as follows:
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Dewan Komisaris Board of Commissioners
Presiden Komisaris Djoko Suyanto Djoko Suyanto President Commissioner
Komisaris Chi Cheng Bock Chi Cheng Bock Commissioner
Komisaris Independen Armand Bachtiar Arief Armand Bachtiar Arief Independent Commissioner
Komisaris Independen Agung Budi Maryoto Agung Budi Maryoto Independent Commissioner
Direksi Board of Directors
Presiden Direktur Andya Daniswara Andya Daniswara President Director
Direktur Sunarsih Sunarsih Director
Direktur Sutji Relowati Rahardjo Sutji Relowati Rahardjo Director
Pada tanggal 29 Mei 2024, Perusahaan telah On May 29, 2024, the Company appointed
menunjuk Purnama Wirya sebagai Sekretaris Purnama Wirya as Corporate Secretary.
Perusahaan.
Susunan Komite Audit Perusahaan adalah The composition of the Company’s Audit
sebagai berikut: Committee is as follows:
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Komite Audit Audit Committee
Ketua Armand Bachtiar Arief Armand Bachtiar Arief Chairman
Anggota Haryanto Sahari Haryanto Sahari Member
Anggota Regina Jansen Arsjah Regina Jansen Arsjah Member
9
Page 13
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Kepala internal audit Perusahaan pada tanggal The Company’s head of internal audit as of
30 September 2025 dan 31 Desember 2024 September 30, 2025 and December 31, 2024
adalah Krisna Adi Pramuditya. is Krisna Adi Pramuditya.
Pada tanggal 30 September 2025 dan 31 As of September 30, 2025 and December 31,
Desember 2024, jumlah karyawan tetap 2024, the Company and subsidiaries
Perusahaan dan entitas anak (secara (collectively referred to as “the Group”) had a
bersama-sama dirujuk sebagai “Grup”) total of 2,342 and 2,390 employees,
masing-masing sebanyak 2.342 dan 2.390 respectively.
karyawan.
c. Entitas Anak c. Subsidiaries
Pada tanggal 30 September 2025 dan 31 As of September 30, 2025 and December 31,
Desember 2024, Perusahaan mempunyai 2024, the Company has control in the following
kendali pada entitas-entitas berikut: subsidiaries:
Total aset sebelum
Tahun operasi Persentase kepemilikan/ Harga Perolehan/ eliminasi/ Total assets
komersial/ Start Percentage of ownership Acquisition Cost before elimination
Entitas Anak/ Domisili/ Jenis usaha/ of commercial 30 Sep 2025/ 31 Des 2024/ 30 Sep 2025/ 31 Des 2024/ 30 Sep 2025/ 31 Des 2024/
Subsidiaries Domicile Nature of business operations Sep 30, 2025 Dec 31, 2024 Sep 30, 2025 Dec 31, 2024 Sep 30, 2025 Dec 31, 2024
PT Jasa Angkasa Jakarta Jasa Penanganan Darat
Semesta Tbk (JAS) Angkutan Udara/ Ground 1984 50.10 50.10 161,541 161,541 1,652,428 1,726,840
Handling Services of Airplane
PT JAS Aero Jakarta Rilis dan Perbengkelan
Engineering Pesawat Udara/ Aircraft 2003 51.00 51.00 30,976 30,976 224,593 181,205
Services (JAE) Release and Maintenance
PT Cardig Anugra Jakarta Jasa Manajemen Fasilitas/
Sarana Bersama (Dalam Facility Management 2011 100.00 100.00 55,961 55,961 941 644
likuidasi/in liquidation) Services
(CASB)*
PT Cahaya Anugrah
Sarana Catering (d/h Jakarta Jasa Boga/
PT Cardig Anugrah Catering Services 2011 100.00 100.00 129,601 129,601 73,916 56,280
Sarana Catering
(CASC)
PT Cardig Aero Jakarta Jasa Pengelolaan Bandar
Sarana Dirgantara (Dalam Udara/ Airport Management 2013 100.00 100.00 2,400 2,400 467 478
likuidasi/in liquidation) Services
(CASD)*
PT Purantara Mitra Jakarta Jasa Boga/
Angkasa Dua Catering Services 2001 78.33 78.33 61,500 61,500 256,259 193,720
(PMAD)
PT Arang Agung Graha Bali Restoran/Restaurant
(Sudah dilikuidasi/ liquidated) 2015 - 93.15 - 10,266 - 26
(AAG)
PT Jakarta Aviation Pelatihan Penerbangan/
Training Centre (JATC) Tangerang Aviation Training 2011 - 51.00 - 90,478 - 30,551
(Sudah didivestasi/ divested )
PT Cinta Airport Jakarta Jasa Pengelolaan Bandar
Flores (CAF) Udara/ Airport Management - 80.00 80.00 18,960 18,960 134 162
Services
*) Pada tanggal 30 September 2025, entitas anak dalam *) As of September 30, 2025, the subsidiaries is in liquidation
proses likuidasi. process.
Perubahan dalam entitas-entitas anak selama Changes in the subsidiaries during the current
tahun berjalan adalah sebagai berikut: year are as follows:
10
Page 14
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
PT Jasa Angkasa Semesta Tbk (“JAS”) PT Jasa Angkasa Semesta Tbk (“JAS”)
Pada tahun 2025 dan 2024, JAS In 2025 and 2024, JAS has paid cash dividend
membayarkan dividen kas sebesar Rp459.978 amounting to Rp459,978 and Rp194,924.
dan Rp194.924.
On October 11, 2022, JAS made a Company
Pada tanggal 11 Oktober 2022, JAS
information disclosure to shareholders related
melakukan Keterbukaan Informasi Kepada
to the planned change in the company's status
Pemegang Saham Terkait Rencana
from a public company to a private company,
Perubahan Status Perusahaan dari
which had also been submitted to the Financial
Perusahaan Terbuka Menjadi Perusahaan
Services Authority (“OJK”) before the
Tertutup, yang juga telah disampaikan kepada
Independent General Meeting of Shareholders
Otoritas Jasa Keuangan (“OJK”) sebelum
was carried out in accordance with the laws
dilaksanakannya Rapat Umum Pemegang
and regulations.
Saham Independen agar sesuai peraturan
perundang-undangan.
Berdasarkan nilai pasar per saham JAS yang Based on the market value per share, as
tercantum pada laporan penilaian saham oleh reported in the stock assessment report by the
Kantor Jasa Penilai Publik Agus, Ali, Firdaus Office of Public Appraisal Services Agus, Ali,
dan Rekan No. 00153/2.0134- Firdaus and Partners No. 00153/2.0134-
00/BS/05/0345/1/IX/2022 tanggal 19 00/BS/05/0345 /1/IX/2022 dated 19 September
September 2022, JAS telah melakukan 2022, JAS has bought back shares on the
pembelian kembali saham atas saham shareholders Employee Shareholders
Program Kepemilikan Pemegang Saham Ownership Program of 164,756 shares
Karyawan dari Perusahaan sejumlah 164.756 with market value Rp3,275 (full amount) per
lembar saham dengan nilai pasar Rp3.275 share on October 31, 2022.
(rupiah penuh) per lembar pada tanggal 31
Oktober 2022.
Sesuai surat pemberitahuan dari Otoritas Jasa In accordance with notification letter
Keuangan No. S-2398/PM.222/2022 pada from the Financial Services Authority
tanggal 2 November 2022 perihal Laporan No.S-2398/PM.222/2022 on November 2,
Informasi atau Fakta Material Keterbukaan 2022, regarding the information report or
Informasi Kepada Pemegang Saham terkait material information disclosure to shareholders
Rencana Perubahan status JAS dari related plan to change the status of the
Perusahaan terbuka menjadi tertutup, pada Company from public company to private
tahap ini JAS diminta untuk melengkapi company, whereby JAS is required to submit
dokumen lebih lanjut kepada OJK sebelum additional documents to OJK before carrying
melaksanakan Rapat Umum Pemegang out an independent general meeting of
Saham Independen, yakni laporan keuangan shareholders, namely the financial statements
dan laporan penilaian saham dengan tanggal and share valuation report with the latest cut-
tahun buku terbaru sebelum melaksanakan off date before conducting the Independent
Rapat Umum Pemegang Saham Independen. General Meeting of Shareholders.
Selanjutnya pada tanggal 24 Januari 2025, Hereinafter, on January 24, 2025, JAS
JAS menerima surat OJK received OJK letter No.212/PM.212/2025 , for
No.212/PM.212/2025, agar JAS melakukan JAS to carry out Corporate Action from Public
Aksi Korporasi Perusahaan Terbuka Menjadi Company to Private Company (Go Private) in
Perusahaan Tertutup (Go Private) sesuai accordance with the provisions of Financial
dengan ketentuan Peraturan Otoritas Jasa Services Authority Regulation No. 45 of 2024
Keuangan No 45 tahun 2024 tentang concerning the Development and
Pengembangan dan Penguatan Emiten dan Strengthening of Issuers and Public
Perusahaan Publik (POJK 45/2024). Sampai Companies (POJK 45/2024). Up to the
dengan tanggal penyelesaian laporan completion date of the interim consolidated
keuangan konsolidasian interim, JAS masih financial statement, JAS is still in process to
dalam proses melaksanakan Aksi Korporasi Corporate Action for Go Private in accordance
11
Page 15
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Menjadi Perusahaan Tertutup (Go Private) with POJK 45/2024. The process has been
sesuai dengan POJK 45/2024. Adapun proses carried out by JAS for this Go Private process
yang telah dilakukan JAS untuk proses Go obtain the approval of the General Meeting of
Private ini yakni memperoleh persetujuan Shareholders (EGMS) dated 16 June 2025
Rapat Umum Pemegang Saham (RUPS) Luar ,with following agenda of JAS EGMS:
Biasa tanggal 16 Juni 2025 untuk mata acara
RUPS Luar Biasa sebagai berikut:
1. Persetujuan JAS Status Perusahaan dari 1. To Approve of the Change of JAS
Perusahaan Terbuka menjadi Perusahaan Status from Public Company to
Tertutup. Private Company.
2. Memberikan wewenang kepada Direksi 2. To Authorize the Board of Directors to
untuk melakukan segala Tindakan yang take all necessary actions in order to
diperlukan dalam rangka melaksanakan implement the change in the status of
Perubahan Status JAS dari Perusahaan JAS from a Public Company to a
Terbuka menjadi Perusahaan Tertutup dan Private Company and to implement
melaksanakan Perubahan Anggaran Dasar changes to JAS Articles of
JAS. Association.
3. Penegasan Susunan Pemegang Saham 3. The Confirmation of JAS
JAS. Shareholders' Composition.
Berdasarkan persetujuan RUPS terkait Based on the approval of the GMS regarding
Privatisasi dan ketentuan POJK 45/2024, JAS Privatization and the provisions of POJK
melaksanakan pembelian kembali saham regulation No.45/2024, JAS conducted a share
(buyback) sesuai ketentuan Pasal 33 ayat (2) buyback, in accordance with Article 33
POJK 45/2024 dan penentuan nilai buyback paragraph (2) POJK 45/2024. The buyback
mengacu pada Surat Otoritas Jasa Keuangan value determined pursuant to the Financial
No S-1007/PM.212/2025 tanggal 13 Juni 2025 Services Authority Letter No. S-
perihal Tanggapan Permohonan Arahan Data 1007/PM.212/2025 dated June 13, 2025,
Pembanding atas Nilai Perhitungan Buku Per concerning the Response to the Request for
Saham JAS dalam rangka Proses Go Private Comparative Data Guidance for the
JAS dilaksanakan berdasarkan: 1) harga Calculation of Book Value Per Share of JAS in
pembelian kembali saham JAS dapat the context of the Go Private Process of JAS.
mengacu pada harga pasar wajar yang The buyback price for JAS shares may be
ditetapkan oleh Penilai Independen; atau 2) determined based on: 1) the fair market value
nilai buku per saham berdasarkan laporan determined by an Independent Appraiser; or 2)
keuangan terakhir; digunakan yang lebih the book value per share based on the latest
tinggi. financial report; whichever is higher.
Merujuk pada ketentuan di atas, maka: Referring to the provisions above, therefore:
(i) Untuk memperoleh harga pasar wajar (i) To obtain the fair market value as stipulated
sebagaimana Surat OJK, JAS telah menunjuk in the OJK Letter, JAS has appointed an
Penilai Independen melalui Kantor Jasa Independent Appraiser through the Public
Penilai Publik (“KJPP”) Stefanus Tonny Hardi Appraisal Services Office ("KJPP") Stefanus
& Rekan dan berdasarkan Laporan Penilaian Tonny Hardi & Rekan. Based on the Appraisal
File No.: 00039/2.0007-00/BS/10/0358/1/ Report File No.: 00039/2.0007-00/BS/10/0358
VI/2025 tanggal 25 Juni 2025, diperoleh hasil /1/VI/2025 dated June 25, 2025, the appraisal
penilaian bahwa harga pasar wajar saham results indicate that the fair market value of
JAS adalah sebesar Rp9.336 (rupiah penuh) JAS shares is Rp 9,336 (full amount) per
per saham; share;
ii) Nilai buku per saham berdasarkan Laporan (ii) The book value per share based on the
Keuangan Auditan Tahun Buku 2024 adalah Audited Financial Statements for Fiscal Year
sebesar Rp1.996 (rupiah penuh) per saham. 2024 is Rp1,996 (full amount) per share.
12
Page 16
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Berdasarkan hal tersebut di atas, maka JAS Based on the foregoing, JAS repurchased
melakukan pembelian kembali saham shares based on the fair market price
berdasarkan harga pasar wajar yang determined by the Independent Appraiser,
ditetapkan oleh Penilai Independen, yaitu which was Rp9,336 (full amount) per share.
sebesar Rp9.336 (angka penuh) per saham.
Pada tanggal 30 Juni 2025, JAS telah On June 30, 2025, JAS has conducted a share
melaksanakan pembelian kembali saham dari buyback from 114 identified public
114 pemegang saham publik, dengan jumlah shareholders, totaling 102,046 shares with a
total 102.046 saham dengan nilai transaksi transaction value of Rp953. The number of
sebesar Rp953. Jumlah pemegang saham such shareholders constitutes part of the total
tersebut merupakan bagian dari total 411 of 411 independent shareholders recorded,
pemegang saham independen yang tercatat with an aggregate ownership of 388,866
dengan kepemilikan seluruhnya sebanyak shares.
388.866 saham.
PT JAS Aero-Engineering Services (“JAE”) PT JAS Aero-Engineering Services (“JAE”)
Pada tahun 2025 dan 2024, JAE In 2025 and 2024, JAE has paid cash dividend
membayarkan dividen kas sebesar Rp30.000 amounting to Rp30,000 and Rp41,114 to the
dan Rp41.114 kepada Perusahaan dan SIA Company and SIA Engineering Company
Engineering Company (“SIAEC”). (“SIAEC”).
PT Cardig Anugra Sarana Bersama (Dalam PT Cardig Anugra Sarana Bersama (In
Likuidasi) (“CASB”) Liquidation) (“CASB”)
Pada tanggal 21 Oktober 2022, manajemen On October 21, 2022, management of the
Perusahaan sebagai pemegang saham Company as the majority shareholders of
mayoritas dari CASB telah melakukan CASB had made an strategic review and
penelahaan strategis dan penilaian terhadap assessment of CASB operating result. The
kinerja CASB. Manajemen Perusahaan management of the Company had decided to
memutuskan untuk melakukan pemberhentian stop any CASB operational activities starting
kegiatan operasional CASB terhitung sejak from January 1, 2023 and subsequently CASB
tanggal 1 Januari 2023 dan selanjutnya CASB will be liqudated. On January 3, 2023, the
akan dilikuidasi. Pada tanggal 3 Januari 2023, Company had also disclosed this information
Perusahaan juga telah menyampaikan kepada to public through Information Disclosure.
publik melalui Keterbukaan Informasi.
Selanjutnya, manajemen Perusahaan juga Subsequently, management of the Company
telah melakukan evaluasi atas keterpulihan had also performed an assessment to
dari beberapa aset milik CASB pada tanggal determine the recoverability of CASB’ s assets
31 Desember 2022 dan melakukan as of December 31, 2022 and made
penyesuaian atas aset yang tidak terpulihkan adjustment for unrecoverable assets which is
yang dicatat sebagai bagian dari beban recorded as part of 2022 other operating
operasi lainnya tahun 2022. expenses.
Berdasarkan Keputusan Rapat Umum Based on the extraordinary shareholders
Pemegang Saham Luar Biasa CASB pada meeting of CASB dated on December 28,
tanggal 28 Desember 2023, seluruh 2023, the shareholders have resolved to
pemegang saham CASB memutuskan untuk dismiss and liquidated CASB. As of the
membubarkan dan melikuidasi CASB. Sampai completion date of interim consolidated
dengan tanggal penyelesaian laporan financial statements, the liquidation is still in
keuangan konsolidasian interim, proses process.
likuidasi tersebut masih berlangsung.
13
Page 17
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
PT Cardig Aero Sarana Dirgantara (Dalam PT Cardig Aero Sarana Dirgantara (In
Likuidasi) (“CASD”) Liquidation) (“CASD”)
Berdasarkan Keputusan Rapat Umum Based on the extraordinary shareholders
Pemegang Saham Luar Biasa CASD pada meeting of CASD dated on December 27,
tanggal 27 Desember 2023, seluruh 2023, the shareholders have resolved to
pemegang saham CASD memutuskan untuk dismiss and liquidated CASD. On December
membubarkan dan melikuidasi CASD. Pada 18, 2024, CASD received a Decree of
tanggal 18 Desember 2024, CASD menerima Taxpayer Identification Number (‘NPWP”)
Surat Keputusan Penghapusan Nomor Pokok Cancellation of PT Cardig Aero Sarana
Wajib Pajak (“NPWP”) PT Cardig Aero Sarana Dirgantara
Dirgantara No. S-733/HPS/KPP.200603/2024, No. S-733/HPS/KPP.200603/2024, which
yang menyatakan bahwa NPWP CASD states that CASD’s NPWP was officially
dinyatakan dihapus dari administrasi Direktorat revoked from the administration of the
Jenderal Pajak terhitung sejak tanggal Directorate General of Taxes effective as of
18 Desember 2024. Sampai dengan tanggal December 18, 2024. As of the completion date
penyelesaian laporan keuangan konsolidasian of interim consolidated financial statements,
interim, proses likuidasi tersebut masih the liquidation is still in process.
berlangsung.
Berdasarkan surat Kementerian Hukum Pursuant to the letter of the Ministry of Law of
Republik Indonesia Nomor AHU-AH.01.11- the Republic of Indonesia no. AHU-AH.01.11-
00014, tanggal 31 Juli 2025 perihal 00014 dated July 31, 2025, regarding the
Berakhirnya Status Badan Hukum PT Cardig termination of legal entity of PT Cardig Aero
Aero Sarana Dirgantara (Dalam Likuidasi) Sarana Dirgantara (In Liquidation) (“the
(“Surat”), menyatakan bahwa berakhirnya Letter”), it is stated that the legal entity status
status badan hukum PT Cardig Aero Sarana of PT Cardig Aero Sarana Dirgantara (In
Dirgantara (Dalam Likuidasi) telah dicatat dan Liquidation) has been recorded and therefore
karenanya data Perseroan telah dihapus dari the Company Data have been struck off from
Daftar Perseroan, yang mana Surat tersebut the Company Register, which Letter was
baru diterima oleh kantor Notaris Pratiwi received by the office of Notary Pratiwi
Handayani, S.H pada tanggal 22 September Handayani, S.H., on 22 September 2025, in
2025, sesuai dengan Surat Keterangan nomor accordance with the Statement Letter
50/S/IX/2025 yang dibuat oleh Notaris Pratiwi No.50/S/IX/2025 issued by Notary Pratiwi
Handayani S.H. pada tanggal Handayani, S.H, on September 22, 2025.
22 September 2025.
PT Arang Agung Graha (Dalam Likuidasi) PT Arang Agung Graha (In Liquidation)
(“AAG”) (“AAG”)
Berdasarkan Keputusan Rapat Umum Pursuant to the Resolution of Extraordinary
Pemegang Saham Luar Biasa AAG pada General Meeting of Shareholders of AAG
tanggal 7 Desember 2023, seluruh pemegang dated on December 7, 2023, the shareholders
saham AAG memutuskan untuk membubarkan have resolved to dissolve and liquidate AAG.
dan melikuidasi AAG. Pada tanggal 30 Juli On July 30, 2024, the Group received a
2024, Grup menerima Surat Keputusan Decree of Taxpayer Identification Number
Penghapusan Nomor Pokok Wajib Pajak (“NPWP”) Cancellation of PT Arang Agung
(“NPWP”) PT Arang Agung Graha No. S- Graha No. S-757/HPS/KPP.170703/2024,
757/HPS/KPP.170703/2024, yang menyatakan which states that AAG’s NPWP was officially
bahwa NPWP AAG dinyatakan dihapus dari remoked from the administration of the
administrasi Direktorat Jenderal Pajak Directorate General of Taxes effective as of
terhitung sejak tanggal 30 Juli 2024. July 30, 2024. Based on the Resolution of the
Berdasarkan Keputusan Rapat Umum Extraordinary General Meeting of
Pemegang Saham Luar Biasa AAG pada Shareholders of AAG dated December 9,
tanggal 9 Desember 2024, seluruh pemegang 2024, all shareholders have accepted the final
saham telah menerima laporan hasil akhir report on the liquidation process from AAG's
proses likuidasi dari tim likuidator AAG sesuai liquidator team in accordance with the
dengan ketentuan Pasal 152 Undang-Undang provisions of Article 152 of the Company Law
14
Page 18
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perseroan Terbatas dan telah memberikan and have granted full discharge and release of
pelunasan dan pembebasan tanggung jawab liability (acquit et de charge) to the liquidator
(acquit et de charge) kepada tim likuidator, team, the Board of Directors, and the Board of
Direksi dan Dewan Komisaris AAG. Commissioners of AAG.
Berdasarkan surat Kementerian Hukum Pursuant to the letter issued by the Ministry of
Republik Indonesia nomor AHU-AH.01.03- Law of the Republic of Indonesia no. AHU-
00291 tanggal 19 Mei 2025 yang ditujukan AH.01.03-00291 dated 19 May 2025,
kepada PT Arang Agung Graha (dalam addressed to PT Arang Agung Graha (in
Likuidasi, yang mana surat tersebut dikirimkan Liquidation), which was dispatched via
melalui pos tercatat pada 19 Juni 2025 kepada registered mail on 19 June 2025 to the office
kantor Notaris Eveline Maria Romatua of Notary Eveline Maria Romatua Hutapea,
Hutapea, SH., M.Kn. dan diterima pada S.H., M.Kn., and duly received on the same
tanggal yang sama sebagaimana dibuktikan date as evidenced by the delivery receipt;
dengan tanda terima surat; selanjutnya, referring to the Statement Letter of Notary
berdasarkan Surat Pernyataan Notaris Eveline Eveline Maria Romatua, S.H., M.Kn., number
Maria Romatua Hutapea, S.H., M.Kn., nomor 331/EMRH-SP/VI/2025 dated 20 June 2025, it
331/EMRH-SP/VI/2025 tanggal 20 Juni 2025, is hereby declared that the legal entity status
dinyatakan bahwa status badan hukum PT of PT Arang Agung Graha (in Liquidation) has
Arang Agung Graha (dalam Likuidasi) telah been terminated and has been struck off from
berakhir dan telah dihapus dari Daftar the Company Register.
Perseroan.
PT Cinta Airport Flores (“CAF”) PT Cinta Airport Flores (“CAF”)
Berdasarkan Akta No. 2 tanggal 5 Juli 2022 Pursuant to the Notarial Deed No. 2 dated July
yang dibuat oleh Pratiwi Handayani S.H., 5, 2022 executed by before Pratiwi Handayani
Notaris di Jakarta, para pemegang saham S.H., Notary in Jakarta, the shareholders
menyetujui peningkatan saham CAF sebesar agreed to increase the shares capital of CAF
Rp6.200 (bagian proporsi Perusahaan sebesar by Rp6,200 (the Company’s proportionate
Rp4.960) sehingga modal CAF meningkat share amounting to Rp4,960) resulting in an
menjadi Rp8.700. Tidak ada perubahan increase of CAF’s capital to Rp8,700. There is
persentase kepemilikan atas peningkatan no changes in the percentage of ownership
saham ini. with respect to this capital increase.
Berdasarkan Akta No. 8 tanggal 8 Desember Pursuant to the Notarial Deed No. 8 dated
2022, yang dibuat oleh Pratiwi Handayani December 8, 2022 executed by Pratiwi
S.H., Notaris di Jakarta, para pemegang Handayani S.H., Notary in Jakarta, the
saham menyetujui peningkatan saham CAF shareholders agreed to increase the share
sebesar Rp15.000 (bagian proporsi capital of CAF by Rp15,000 (the Company’s
Perusahaan sebesar Rp12.000) sehingga proportionate share amounting to Rp12,000)
modal CAF meningkat menjadi Rp18.960. resulting in an increase of CAF’s capital to
Tidak ada perubahan persentase kepemilikan Rp18,960. There is no changes in the
atas peningkatan saham ini. percentage of ownership with respect to this
capital increase.
15
Page 19
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
PT Jakarta Aviation Training Centre PT Jakarta Aviation Training Centre
(“JATC”) (“JATC”)
Pada tanggal 21 Juli 2025, Perusahaan telah On July 21, 2025, the Company entered into a
menandatangani akta jual beli saham atas Share Sale and Purchase Deed for the sale of
saham milik Perusahaan pada JATC sebanyak the Company shares in JATC in the amount of
1.031.745 saham atau setara dengan 51% dari 1,031,745 shares, representing 51% of the
seluruh saham yang telah ditempatkan dan total issued and paid-up shares in JATC to
dikeluarkan oleh JATC kepada Trincap Trincap Aviation Partners Limited, for a sale
Aviation Partners Limited, dengan harga prices of Rp1 considering that JATC has a
pembelian sebesar Rp1, dikarenakan nilai negative equity position.
ekuitas JATC yang negatif.
Pada tanggal 21 Juli 2025, Perusahaan telah On July 21, 2025, the Company entered into a
menandatangani perjanjian pengalihan piutang receivables transfer agreement for the transfer
Perusahaan pada JATC yaitu sebesar of its receivables from JATC in the amount of
Rp18.135 kepada Trincap dengan harga Rp18,135 to Trincap for a sale price of Rp2.
pembelian Rp2.
Pada tanggal 22 Juli 2025 Perusahaan telah On July 22, 2025, the Company had diclosed
menyampaikan perihal transaksi ini kepada this information to public through Information
publik melalui Keterbukaan Informasi. Atas Disclosure. After the transaction, the Company
transaksi ini, Perusahaan sudah tidak lagi has no longer consolidated JATC.
mengonsolidasikan JATC.
PT Cahaya Anugrah Sarana Catering (d/h PT Cahaya Anugrah Sarana Catering
PT Cardig Anugrah Sarana Catering) (previously PT Cardig Anugrah Sarana
(“CASC”) Catering) (“CASC”)
Berdasarkan akta No. 31 tanggal 27 Based on deed No. 31 dated September 27,
September 2023 dari Eveline Maria Romatua 2023 of Eveline Maria Romatua Hutapea S.H.,
Hutapea S.H., M.Kn., notaris di Jakarta, para M.Kn., a notary in Jakarta, the shareholders
pemegang saham menyetujui peningkatan agree to increase CASC share capital
saham CASC sebesar Rp1.799 (bagian amounted to Rp1,799 (the Company’s
proporsi Perusahaan sebesar Rp1.799) proportionate share amounting to Rp1,799)
sehingga modal CASC meningkat menjadi and CASC’s shares become Rp134,534.
Rp134.534.
Berdasarkan akta No. 35 tanggal 27 Based on deed No. 35 dated December 27,
Desember 2023 dari Pratiwi Handayani, SH., 2023 executed by Pratiwi Handayani, S.H.,
notaris di Jakarta, terdapat perubahan notary in Jakarta, there have been changes in
pemegang saham CASC yaitu Perusahaan the shareholding structure of CASC. The
memiliki 15.517.241 lembar saham dan PMAD Company holds 15,517,241 shares, and
memiliki 1 lembar saham. PMAD holds 1 share.
16
Page 20
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Berdasarkan akta No. 04 tanggal 8 Juli 2025 Based on deed No. 04 dated July 8, 2025
dari Pratiwi Handayani, SH., notaris di Jakarta, executed by Pratiwi Handayani, S.H., notary in
yang telah mendapatkan pengesahan dari Jakarta, which has been approved by the
Kementerian Hukum Republik Indonesia Ministry of Law of the Republic of Indonesia
No.AHU-0044550.AH.01.02.Tahun 2025 under approval No.AHU-0044550.AH.01.02.
tanggal 9 Juli 2025 dan telah diberitahukan Year 2025 dated July 9, 2025, and has been
melalui Pemberitahuan Perubahan Data notified through the Notification of Amendment
Perseroan dari Kementerian Hukum Republik to Company Data issued by the Ministry of
Indonesia No.AHU-AH.01.090308419 tanggal Law of the Republic of Indonesia No. AHU-
9 Juli 2025, terdapat perubahan nama CASC AH.01.090308419 dated July 9, 2025, there
yang sebelumnya bernama PT Cardig has been a change of name of CASC, formerly
Anugrah Sarana Catering kemudian diubah known as PT Cardig Anugrah Sarana
menjadi PT Cahaya Anugrah Sarana Catering Catering, which has been changed to PT
Cahaya Anugrah Sarana Catering.
d. Penawaran umum efek Perusahaan d. Public offering of shares of the Company
Pada tanggal 22 November 2011, Perusahaan On November 22, 2011, the Company
memperoleh surat pernyataan efektif dari obtained the notice of effectivity from the
Badan Pengawas Pasar Modal dan Lembaga Capital Market and Financial Institutions
Keuangan (“Bapepam-LK”) melalui Surat Supervisory Board (“Bapepam-LK”) in its
No. S-12603/BL/2011 untuk penawaran umum Letter No. S-12603/BL/2011 for its public
perdana atas 313.030.000 saham Perusahaan offering of 313,030,000 shares. On December
kepada masyarakat. Saham tersebut telah 5, 2011, these shares were listed on the
dicatatkan pada Bursa Efek Indonesia pada Indonesia Stock Exchange.
tanggal 5 Desember 2011.
Seluruh saham Perusahaan sejumlah All of the Company’s shares totalling
2.086.950.000 saham telah tercatat pada 2,086,950,000 shares have been listed on the
Bursa Efek Indonesia pada tanggal Indonesia Stock Exchange as of September
30 September 2025 dan 31 Desember 2024. 30, 2025 and December 31, 2024.
2. IKHTISAR INFORMASI KEBIJAKAN AKUNTANSI 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES INFORMATION
a. Dasar penyajian laporan keuangan a. Basis of presentation of consolidated
konsolidasian financial statements
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have
sesuai dengan Standar Akuntansi Keuangan di been prepared in accordance with Indonesian
Indonesia (“SAK”), yang mencakup Financial Accounting Standards (“SAK”), which
Pernyataan dan Interpretasi yang dikeluarkan comprise the Statements and Interpretations
oleh Dewan Standar Akuntansi Keuangan issued by the Board of Financial Accounting
Ikatan Akuntan Indonesia (DSAK IAI) dan Standards of the Indonesian Institute of
Peraturan-Peraturan serta Pedoman Penyajian Accountants (Dewan Standar Akuntansi
dan Pengungkapan Laporan Keuangan yang Keuangan Ikatan Akuntan Indonesia or DSAK
diterbitkan oleh Otoritas Jasa Keuangan IAI) and the Regulations and Guidelines on
(“OJK”). Financial Statement Presentation and
Disclosures issued by Financial Services
Authority (Otoritas Jasa Keuangan or “OJK”).
17
Page 21
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Laporan keuangan konsolidasian, kecuali The consolidated financial statements, except
untuk laporan arus kas, disusun berdasarkan statement of cash flows, have been prepared
basis akrual, menggunakan dasar akuntansi on the accrual basis, using the historical cost
biaya historis, kecuali untuk beberapa akun basis of accounting, except for certain
tertentu yang disajikan berdasarkan accounts which are measured on the basis
pengukuran lain sebagaimana diuraikan dalam described in the related accounting policies for
kebijakan akuntansi masing-masing akun those accounts.
tersebut.
Laporan arus kas konsolidasian yang disajikan The consolidated statement of cash flows,
dengan menggunakan metode langsung, which have been prepared using the direct
menyajikan penerimaan dan pengeluaran kas method, present receipts and disbursements
dan setara kas yang diklasifikasikan ke dalam of cash and cash equivalents classified into
aktivitas operasi, investasi, dan pendanaan. operating, investing and financing activities.
Grup menyusun laporan keuangan The Group prepared the consolidated financial
konsolidasian dengan dasar bahwa Grup akan statements on the basis that it will continue as
mempertahankan kelangsungan usaha. a going concern.
b. Perubahan Kebijakan Akuntansi b. Changes in Accounting Policies
Grup menerapkan pertama kali seluruh The Group made first time adoption of all the
standar yang direvisi yang berlaku efektif untuk revised standards effective for the periods
periode yang dimulai pada atau setelah 1 beginning on or after January 1, 2025,
Januari 2025, termasuk standar yang direvisi including the following revised standards that
berikut ini yang mempengaruhi laporan have affected the consolidated financial
keuangan konsolidasian Grup: statements of the Group:
PSAK 117: Kontrak Asuransi PSAK 117: Insurance Contracts
Standar akuntansi baru yang komprehensif A comprehensive new accounting standard for
untuk kontrak asuransi yang mencakup insurance contracts covering recognition and
pengakuan dan pengukuran, penyajian dan measurement, presentation and disclosure,
pengungkapan, pada saat berlaku efektif upon its effective date, PSAK 117 will replace
PSAK 117 akan menggantikan PSAK 104: PSAK 104: Insurance Contracts. PSAK 117
Kontrak Asuransi. PSAK 117 berlaku untuk applies to all types of insurance contracts, life,
semua jenis kontrak asuransi, jiwa, non-jiwa, non-life, direct insurance and re-insurance,
asuransi langsung dan reasuransi, terlepas regardless of the entities issuing them, as well
dari entitas yang menerbitkannya, serta untuk as to certain guarantees and financial
jaminan dan instrumen keuangan tertentu instruments with discretionary participation
dengan fitur partisipasi tidak mengikat, serta features, while a few scope exceptions will
beberapa pengecualian ruang lingkup akan apply. The overall objective of PSAK 117 is to
berlaku. Tujuan keseluruhan dari PSAK 117 provide an accounting model for insurance
adalah untuk menyediakan model akuntansi contracts that is more useful and consistent for
untuk kontrak asuransi yang lebih bermanfaat insurers.
dan konsisten untuk asuradur.
PSAK 117 berlaku efektif untuk periode PSAK 117 is effective for reporting periods
pelaporan yang dimulai pada atau setelah beginning on or after January 1, 2025, with
tanggal 1 Januari 2025, dengan mensyaratkan comparative figures required. Early application
angka komparatif. Penerapan dini is permitted, provided the entity also applies
diperkenankan bila entitas juga menerapkan PSAK 109 and PSAK 115 on or before the date
PSAK 109 dan PSAK 115 pada atau sebelum of initial application of PSAK 117. This standard
tanggal penerapan awal PSAK 117. Standar is not expected to have any impact to the
ini tidak diharapkan memiliki dampak pada financial reporting of the Group upon first-time
pelaporan keuangan Grup pada saat diadopsi adoption.
untuk pertama kali.
18
Page 22
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Amendemen PSAK 221: Pengaruh Perubahan Amendment of PSAK 221: The Effects of
Kurs Valuta Asing tentang kekurangan Changes in Foreign Exchange Rates - lack of
ketertukaran interchangeability
Amendemen ini memperjelas pengaturan This amendment clarifies the regulations
terkait kondisi ketika suatu mata uang tidak regarding the conditions when a currency is
tertukarkan serta pengungkapannya. not convertible and its disclosure.
Amandemen PSAK 221 berlaku efektif untuk Amendment of PSAK 221 is effective for
periode pelaporan yang dimulai pada atau reporting periods beginning on or after January
setelah tanggal 1 Januari 2025, dengan 1, 2025, with early application permitted.
penerapan dini diperkenankan.
Standar ini tidak diharapkan memiliki dampak This standard is not expected to have any
pada pelaporan keuangan Grup pada saat impact to the financial reporting of the Group
diadopsi untuk pertama kali. upon first-time adoption.
c. Prinsip-prinsip konsolidasi c. Principles of consolidation
Laporan keuangan konsolidasian mencakup The consolidated financial statements
laporan keuangan Perusahaan dan incorporate the financial statements of the
entitas-entitas anak seperti disebutkan pada Company and subsidiaries as described in
Catatan 1c. Kendali diperoleh bila Grup Note 1c. Control is achieved when the Group
terekspos atau memiliki hak atas imbal hasil is exposed, or has rights, to variable returns
variabel dari keterlibatannya dengan investee from its involvement with the investee and has
dan memiliki kemampuan untuk the ability to affect those returns through its
mempengaruhi imbal hasil tersebut melalui power over the investee.
kekuasaannya atas investee.
Dengan demikian, investor mengendalikan Thus, the Group controls an investee if and
investee jika dan hanya jika investor memiliki only if the Group has all of the following:
seluruh hal berikut ini:
i) Kekuasaan atas investee, yaitu hak yang i) Power over the investee, that is existing
ada saat ini yang memberi investor rights that give the Group current ability to
kemampuan kini untuk mengarahkan direct the relevant activities of the investee;
aktivitas relevan dari investee;
ii) Eksposur atau hak atas imbal hasil ii) Exposure, or rights, to variable returns from
variabel dari keterlibatannya dengan its involvement with the investee; and
investee; dan
iii) Kemampuan untuk menggunakan iii) The ability to use its power over the
kekuasaannya atas investee untuk investee to affect its returns.
mempengaruhi jumlah imbal hasil.
Seluruh laba rugi dan setiap komponen Profit or loss and each component of other
penghasilan komprehensif lain diatribusikan comprehensive income are attributed to the
pada pemilik entitas induk dan pada equity holders of the parent of the Group and to
kepentingan non-pengendali (“KNP”), the non-controlling interests (“NCI”), even if this
walaupun hal ini akan menyebabkan saldo results in the NCI having a deficit balance.
KNP yang defisit. Apabila dipandang perlu, When necessary, adjustments are made to the
penyesuaian dilakukan terhadap laporan financial statements of subsidiaries to bring
keuangan entitas anak untuk diselaraskan their accounting policies into line with the
dengan kebijakan akuntansi Grup. Group’s accounting policies.
Seluruh aset dan liabilitas, ekuitas, All intra-group assets and liabilities, equity,
penghasilan dan beban dan arus kas atas income, expenses and cash flows relating to
transaksi antar anggota Grup dieliminasi transactions between members of the Group
sepenuhnya pada saat konsolidasi. are eliminated in full on consolidation.
19
Page 23
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perubahan dalam bagian kepemilikan entitas A change in the parent’s ownership interest in
induk pada entitas anak yang tidak a subsidiary, without a loss of control, is
mengakibatkan hilangnya pengendalian, accounted for as an equity transaction. If the
dicatat sebagai transaksi ekuitas. Bila Group loses control over a subsidiary, it
kehilangan pengendalian atas suatu entitas derecognizes the related assets (including
anak, maka Grup menghentikan pengakuan goodwill), liabilities, and other components of
atas aset (termasuk goodwill), liabilitas, dan equity, while the difference is recognized in the
komponen lain dari ekuitas terkait, dan profit or loss. Any investment retained is
selisihnya diakui pada laba rugi. Bagian dari recognized at fair value.
investasi yang tersisa diakui pada nilai wajar.
d. Kombinasi bisnis dan goodwill d. Business combinations and goodwill
Kombinasi bisnis dicatat dengan menggunakan Business combinations are accounted for
metode akuisisi. Biaya perolehan dari sebuah using the acquisition method. The cost of an
akuisisi diukur pada nilai agregat imbalan yang acquisition is measured as the aggregate of
dialihkan, diukur pada nilai wajar pada tanggal the consideration transferred, measured at
akuisisi dan jumlah setiap KNP pada pihak acquisition date fair value, and the amount of
yang diakuisisi. Untuk setiap kombinasi bisnis, any NCI in the acquiree. For each business
Grup memilih apakah mengukur KNP pada combination, the Group elects whether it
entitas yang diakuisisi baik pada nilai wajar measures the NCI in the acquiree either at fair
ataupun pada proporsi kepemilikan KNP atas value or at the proportionate share of the
aset neto yang teridentifikasi dari entitas yang acquiree’s identifiable net assets. Acquisition
diakuisisi. Biaya-biaya akuisisi yang timbul costs incurred are directly expensed and
dibebankan langsung dan disertakan dalam included in administrative expenses.
beban administrasi.
Ketika melakukan akuisisi atas sebuah bisnis, When the Group acquires a business, it
Grup mengklasifikasikan dan menentukan aset assesses the financial assets acquired and
keuangan yang diperoleh dan liabilitas liabilities assumed for appropriate
keuangan yang diambil alih berdasarkan pada classification and designation in accordance
persyaratan kontraktual, kondisi ekonomi dan with the contractual terms, economic
kondisi terkait lain yang ada pada tanggal circumstances and pertinent conditions as at
akuisisi. Dalam suatu kombinasi bisnis yang the acquisition date. If the business
dilakukan secara bertahap, Grup mengukur combination is achieved in stages, the
kembali kepentingan ekuitas yang dimiliki acquisition date fair value of the Group’s
sebelumnya pada pihak yang diakuisisi pada previously held equity interest in the acquiree
nilai wajar tanggal akuisisi dan mengakui is re-measured to fair value at the acquisition
keuntungan atau kerugian yang dihasilkan. date through profit or loss.
Setiap imbalan kontinjensi yang akan ditransfer Any contingent consideration to be transferred
oleh perusahaan pengakuisisi akan diakui by the acquirer will be recognized at fair value
pada nilai wajar pada tanggal akuisisi. Imbalan at the acquisition date. Contingent
kontinjensi yang diklasifikasikan sebagai consideration classified as equity is not
ekuitas tidak diukur kembali dan penyelesaian re-measured and its subsequent settlement is
selanjutnya adalah diperhitungkan dalam accounted for within equity
ekuitas.
Goodwill awalnya diukur dengan biaya Goodwill is initially measured at cost (being the
perolehan (menjadi kelebihan agregat dari excess of the aggregate of the consideration
pertimbangan yang ditransfer dan jumlah yang transferred and the amount recognized for NCI
diakui untuk KNP dan kepentingan and any previous interest held over the net
sebelumnya yang dimiliki atas aset dan identifiable assets acquired and liabilities
liabilitas yang dapat diidentifikasi yang dapat assumed). If the fair value of the net assets
diidentifikasi). Jika nilai wajar aset bersih yang acquired is in excess of the aggregate
diakuisisi melebihi pertimbangan agregat yang consideration transferred, the Group re-
ditransfer, Grup akan menilai ulang apakah assesses whether it has correctly identified all
telah mengidentifikasi dengan benar semua of the assets acquired and all of the liabilities
aset yang diperoleh dan semua liabilitas assumed and reviews the procedures used to
20
Page 24
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
diasumsikan dan menelaah prosedur yang measure the amounts to be recognized at the
digunakan untuk mengukur jumlah yang akan acquisition date. If the re-assessment still
diakui pada tanggal akuisisi. Jika penilaian results in an excess of the fair value of net
kembali tersebut masih menghasilkan selisih assets acquired over the aggregate
antara nilai wajar aset bersih yang diperoleh consideration transferred, then the gain is
dengan pertimbangan agregat yang ditransfer, recognized in profit or loss.
maka keuntungan tersebut diakui dalam laba
rugi.
Setelah pengakuan awal, goodwill diukur pada After initial recognition, goodwill is measured at
jumlah tercatat dikurangi akumulasi kerugian cost less any accumulated impairment losses.
penurunan nilai. Untuk tujuan pengujian For the purpose of impairment testing, goodwill
penurunan nilai, goodwill yang diperoleh dari acquired in a business combination is, from the
suatu kombinasi bisnis, sejak tanggal akuisisi acquisition date, allocated to each of the
dialokasikan kepada setiap Unit Penghasil Kas Group’s Cash-generating Units (“CGU”) that
(“UPK”) dari Grup yang diharapkan akan are expected to benefit from the combination,
bermanfaat dari sinergi kombinasi tersebut, irrespective of whether other assets or liabilities
terlepas dari apakah aset atau liabilitas lain of the acquiree are assigned to those CGUs.
dari pihak yang diakuisisi ditetapkan atas UPK Where goodwill has been allocated to a CGU
tersebut. Jika goodwill telah dialokasikan pada and part of the operations within that CGU is
suatu UPK dan operasi tertentu atas UPK disposed of, the goodwill associated with the
tersebut dihentikan, maka goodwill yang disposed operation is included in the carrying
diasosiasikan dengan operasi yang dihentikan amount of the operation when determining the
tersebut termasuk dalam jumlah tercatat gain or loss on disposal of the operation.
operasi tersebut ketika menentukan Goodwill disposed of in these circumstances is
keuntungan atau kerugian dari pelepasan. measured based on the relative values of the
Goodwill yang dilepaskan tersebut diukur disposed operation and the portion of the CGU
berdasarkan nilai relatif operasi yang retained.
dihentikan terhadap bagian dari UPK yang
ditahan.
Kombinasi bisnis entitas sepengendali Business combinations under common control
Kombinasi bisnis entitas sepengendali dicatat Business combinations under common control
dengan menggunakan metode penyatuan are accounted for using the pooling-of-
kepentingan, dimana selisih antara jumlah interests method, whereby the difference
imbalan yang dialihkan dengan jumlah tercatat between the considerations transferred and
aset neto entitas yang diakuisisi diakui sebagai the book value of the net assets of the
bagian dari akun "Tambahan Modal Disetor" acquiree is recognized as part of "Additional
pada laporan posisi keuangan konsolidasian. Paid-in Capital" account in the consolidated
Dalam menerapkan metode penyatuan statement of financial position. In applying the
kepentingan tersebut, unsur-unsur laporan said pooling-of-interest method, the
keuangan dari entitas yang bergabung components of the financial statements of the
disajikan seolah-olah penggabungan tersebut combining entities are presented as if the
telah terjadi sejak awal periode entitas yang combination has occurred since the beginning
bergabung berada dalam kesepengendalian. of the period of the combining entity become
under common control.
e. Transaksi dan Saldo Dalam Mata Uang e. Foreign Currency Transactions and
Asing Balances
Dalam menyusun laporan keuangan In preparing consolidated financial statements,
konsolidasian, setiap entitas di dalam Grup each of the entities within the Group record
mencatat transaksi dengan menggunakan transactions by using the currency of the
mata uang dari lingkungan ekonomi utama di primary economic environment in which the
mana entitas beroperasi (“mata uang entity operates (“the functional currency”). The
fungsional”). Mata uang fungsional functional currency of the Company and
Perusahaan dan entitas anak adalah Rupiah. subsidiaries is Indonesian Rupiah.
21
Page 25
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Transaksi dalam mata uang asing dicatat Transactions involving foreign currencies are
dalam Rupiah berdasarkan kurs yang berlaku recorded in Indonesian Rupiah at the rates of
pada saat transaksi dilakukan. Pada tanggal exchange prevailing at the time the
pelaporan, aset dan liabilitas moneter dalam transactions are made. At the reporting date,
mata uang asing dijabarkan sesuai dengan monetary assets and liabilities denominated in
rata-rata kurs jual dan beli yang diterbitkan foreign currencies are adjusted to reflect the
oleh Bank Indonesia pada tanggal transaksi average of the selling and buying rates of
perbankan terakhir untuk periode yang exchange prevailing at the last banking
bersangkutan, dan laba rugi kurs yang timbul, transaction date of the period, as published by
dikreditkan atau dibebankan pada operasi Bank Indonesia, and any resulting gains or
periode yang bersangkutan. losses are credited or charged to operations of
the current period.
Pada tanggal 30 September 2025 dan 31 As of September 30, 2025 and December 31,
Desember 2024, nilai tukar yang digunakan 2024, the exchange rate used are as follows:
adalah sebagai berikut:
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
1 Dolar Amerika Serikat (USD) 16,680 16,162 1 United States Dollar (USD)
1 Dolar Australia (AUD) 10,957 10,082 1 Australian Dollar (AUD)
1 Dolar Singapura (SGD) 12,934 11,919 1 Singapore Dollar (SGD)
1 Euro (EUR) 19,561 16,851 1 Euro (EUR)
Akun-akun dari entitas anak dengan mata The accounts of subsidiaries with functional
uang fungsional selain Rupiah dijabarkan dari currency other than Rupiah are translated from
mata uang fungsionalnya menjadi Rupiah its respective functional currency into
dengan dasar sebagai berikut: Indonesian Rupiah on the following basis:
a) Aset dan liabilitas, baik moneter maupun a) Assets and liabilities, both monetary and
non-moneter, dijabarkan dengan non-monetary, are translated using the
menggunakan kurs penutup. closing rate of exchange.
b) Pendapatan dan beban dijabarkan b) Revenues and expenses are translated
dengan menggunakan kurs yang berlaku using transactions date exchange rate or, if
pada tanggal transaksi atau, bila applicable, the average rate for the period.
memenuhi syarat, kurs rata-rata periode
tersebut.
c) Selisih kurs yang terjadi disajikan sebagai c) The resulting exchange difference is
“Penghasilan komprehensif lain - selisih presented as an “Other comprehensive
kurs penjabaran laporan keuangan” income - difference arising from foreign
sebagai bagian dari ekuitas sampai currency translation” in the equity section
pelepasan investasi neto yang until disposal of the net investment.
bersangkutan.
Mata uang penyajian yang digunakan dalam The presentation currency used in the
penyusunan laporan keuangan konsolidasian preparation of the consolidated financial
ini adalah Rupiah yang merupakan mata uang statements is Indonesian Rupiah which is the
fungsional Grup. Setiap entitas di dalam Grup functional currency of the Group. Each entity in
menetapkan mata uang fungsional sendiri dan the Group determines its own functional
unsur-unsur dalam laporan keuangan dari currency and items included in the financial
setiap entitas diukur berdasarkan mata uang statements of each entity and are measured
fungsional tersebut. using that functional currency.
22
Page 26
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
f. Kas dan setara kas f. Cash and cash equivalents
Setara kas termasuk kas, kas di bank Cash equivalent are cash on hand, cash in
(rekening giro), dan deposito berjangka yang banks (demand deposits) and time deposits
jatuh tempo dalam jangka waktu tiga bulan with maturity periods of three months or less at
atau kurang pada saat penempatan yang tidak the time of placement that are not used as
digunakan sebagai jaminan atau tidak dibatasi collateral or the usage are not restricted.
penggunaannya.
g. Transaksi dan saldo dengan pihak berelasi g. Related parties transactions and balances
Perusahaan dan entitas anaknya mempunyai The Company and subsidiaries have
transaksi dengan pihak berelasi sesuai transactions with related parties as defined in
dengan definisi yang diuraikan pada PSAK PSAK 224: Related party disclosures. All
224: Pengungkapan pihak-pihak berelasi. significant transactions and balances with
Semua transaksi dan saldo yang material related parties are disclosed in Note 26.
dengan pihak berelasi diungkapkan dalam
Catatan 26.
h. Instrumen keuangan h. Financial instruments
Instrumen keuangan adalah setiap kontrak A financial instrument is any contract that gives
yang memberikan aset keuangan bagi satu rise to a financial asset of one entity and
entitas dan liabilitas keuangan atau ekuitas a financial liability or equity instrument of
bagi entitas lain. another entity.
Aset keuangan Financial assets
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Pada pengakuan awal, Grup mengukur aset At initial recognition, the Group measures
keuangan pada nilai wajarnya ditambah biaya a financial asset at its fair value plus
transaksi, dalam hal aset keuangan tidak transaction costs, in the case of a financial
diukur pada nilai wajar melalui laba rugi asset not at fair value through profit or loss
(“NWLR”). Piutang usaha yang tidak (“FVTPL”). Trade receivables that do not
mengandung komponen pembiayaan yang contain a significant financing component, for
signifikan, dimana Grup telah menerapkan which the Group has applied the practical
cara praktis, yaitu diukur pada harga transaksi expedient are measured at the transaction
yang ditentukan sesuai PSAK 115, seperti price determined under PSAK 115, as
diungkapkan pada Catatan 2n. disclosed in Note 2n.
Agar aset keuangan diklasifikasikan dan In order for a financial asset to be classified
diukur pada biaya perolehan diamortisasi atau and measured at amortized cost or fair value
nilai wajar melaui penghasilan komprehensif through other comprehensive income
lain (“NWPKL”), aset keuangan harus (“FVOCI”), it needs to give rise to cash flows
menghasilkan arus kas yang semata dari that are ‘solely payments of principal and
pembayaran pokok dan bunga (“SPPB”) dari interest (“SPPI”)’ on the principal amount
jumlah pokok terutang. Penilaian ini disebut outstanding. This assessment is referred to as
sebagai uji SPPB dan dilakukan pada tingkat the SPPI test and is performed at an
instrumen. instrument level.
Model bisnis Grup untuk mengelola aset The Group’s business model for managing
keuangan mengacu pada bagaimana mereka financial assets refers to how it manages its
mengelola aset keuangannya untuk financial assets in order to generate cash
menghasilkan arus kas. Model bisnis flows. The business model determines
menentukan apakah arus kas akan dihasilkan whether cash flows will result from collecting
dari penerimaan arus kas kontraktual, contractual cash flows, selling the financial
penjualan aset keuangan, atau keduanya. assets, or both.
23
Page 27
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pengukuran Selanjutnya Subsequent Measurement
Untuk tujuan pengukuran selanjutnya, aset For purposes of subsequent measurement,
keuangan diklasifikasikan sebagaia aset financial assets are classified as financial
keuangan pada biaya perolehan diamortisasi assets at amortized cost (debt instruments).
(instrumen utang).
Grup mengukur aset keuangan pada biaya The Group measures financial assets at
perolehan diamortisasi jika kedua kondisi amortized cost if both of the following
berikut terpenuhi: conditions are met:
• Aset keuangan dimiliki dalam model bisnis • The financial asset is held within a
dengan tujuan untuk memiliki aset business model with the objective to hold
keuangan dalam rangka mendapatkan financial assets in order to collect
contractual cash flows, and
arus kas kontraktual, dan
• The contractual terms of the financial
• Persyaratan kontraktual dari aset asset give rise on specified dates to cash
keuangan menghasilkan arus kas pada flows that are SPPI on the principal
tanggal tertentu yang merupakan SPPB amount outstanding.
dari jumlah pokok terutang.
Aset keuangan yang diukur pada biaya Financial assets at amortized cost are
perolehan diamortisasi selanjutnya diukur subsequently measured using the effective
dengan menggunakan metode suku bunga interest (“EIR”) method and are subject to
efektif (“SBE”) dan menjadi subjek penurunan impairment. Gains and losses are recognized
nilai. Keuntungan dan kerugian diakui dalam in profit or loss when the asset is
laba rugi pada saat aset dihentikan derecognized, modified or impaired.
pengakuannya, dimodifikasi atau diturunkan
nilainya.
Aset keuangan Grup yang diukur pada biaya The Group’s financial assets at amortized cost
perolehan diamortisasi terutama adalah are primarily accounts and other receivables.
piutang usaha dan lain-lain.
Penghentian Pengakuan Derecognition
Aset keuangan (atau, sesuai dengan A financial asset (or, where applicable, a part
kondisinya, bagian dari aset keuangan atau of a financial asset or part of a group of similar
bagian dari kelompok aset keuangan serupa) financial assets) is primarily derecognized
terutama dihentikan pengakuannya (yaitu, (i.e., removed from the Group’s consolidated
dihapuskan dari laporan posisi keuangan statement of financial position) when:
konsolidasian Grup) ketika:
• Hak untuk menerima arus kas dari aset • The rights to receive cash flows from the
telah berakhir; atau asset have expired; or
• Grup telah mengalihkan haknya untuk • The Group has transferred its rights to
menerima arus kas dari aset atau receive cash flows from the asset or has
menanggung kewajiban untuk membayar assumed an obligation to pay the received
arus kas yang diterima tersebut secara cash flows in full without material delay to a
penuh tanpa penundaan yang material third party under a ‘pass-through’
kepada pihak ketiga berdasarkan arrangement; and either (a) the Group has
kesepakatan ‘pass-through’, dan salah transferred substantially all the risks and
satu dari (a) Grup telah mengalihkan rewards of the asset, or (b) the Group has
secara substansial seluruh risiko dan neither transferred nor retained substantially
manfaat atas aset, atau (b) Grup tidak all the risks and rewards of the asset, but
mengalihkan maupun tidak memiliki has transferred control of the asset.
secara substansial atas seluruh risiko dan
manfaat atas aset, tetapi telah
mengalihkan kendali atas aset.
24
Page 28
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Penurunan Nilai Impairment
Grup mengakui penyisihan Kerugian Kredit The Group recognizes an allowance for
Ekspektasian (”KKE”) untuk semua instrumen Expected Credit Losses (“ECL”) for all debt
utang yang bukan diukur pada NWLR dan instruments not held at FVTPL and financial
kontrak jaminan keuangan. KKE ditentukan guarantee contracts. ECLs are based on the
atas perbedaan antara arus kas kontraktual difference between the contractual cash flows
menurut kontrak dan semua arus kas yang due in accordance with the contract and all the
diharapkan akan diterima oleh Grup, yang cash flows that the Group expects to receive,
didiskontokan dengan perkiraan SBE orisinal. discounted at an approximation of the original
Arus kas yang diharapkan mencakup setiap EIR. The expected cash flows include any
arus kas dari penjualan agunan yang dimiliki cash flows from the sale of collateral held or
atau perbaikan kredit lainnya yang merupakan other credit enhancements that are integral to
bagian yang tidak terpisahkan dalam the contractual terms.
ketentuan kontrak.
KKE diakui dalam dua tahap. Bila belum ECLs are recognized in two stages. When
terdapat peningkatan risiko kredit signifikan there have been significant increases in credit
sejak pengakuan awal, KKE diakui untuk risks since initial recognition, ECLs are
kerugian kredit yang dihasilkan dari peristiwa provided for credit losses that result from
gagal bayar yang mungkin terjadi dalam default events that are possible within the next
jangka waktu 12 bulan ke depan (KKE 12 12-months
bulan). Namun, bila telah terdapat peningkatan (a 12-month ECL). But, when there have been
signifikan risiko kredit sejak pengakuan awal, significant increases in credit risks since initial
penyisihan kerugian diakui untuk kerugian recognition, a loss allowance is recognized for
kredit yang diperkirakan selama sisa umur credit losses expected over the remaining life
aset, tanpa mempertimbangkan waktu gagal of the asset, irrespective of timing of the default
bayar (KKE sepanjang umurnya). (a lifetime ECL).
Karena piutang usaha dan piutang lain-lainnya Because its trade and other receivables do
tidak memiliki komponen pembiayaan not contain significant financing component,
signifikan, Grup menerapkan pendekatan yang the Group applies a simplified approach in
disederhanakan dalam perhitungan KKE. Oleh calculating ECL. Therefore, the Group does
karena itu, Grup tidak menelusuri perubahan not track changes in credit risk, but instead
dalam risiko kredit, namun justru mengakui recognizes a loss allowance based on lifetime
penyisihan kerugian berdasarkan KKE ECL at each reporting date. The Group
sepanjang umurnya pada setiap tanggal established a provision matrix that is based
pelaporan. Grup membentuk matriks provisi on its historical credit loss experience,
berdasarkan pengalaman kerugian kredit adjusted for forward-looking factors specific to
masa lampau, disesuaikan dengan perkiraan the debtors and the economic environment.
masa depan (forward-looking) atas faktor yang
spesifik untuk debitur dan lingkungan ekonomi.
Liabilitas keuangan Financial liabilities
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Liabilitas keuangan diklasifikasikan, pada Financial liabilities are classified, at initial
pengakuan awal, sebagai liabilitas keuangan recognition, as financial liabilities at FVTPL,
yang diukur pada NWLR, utang dan pinjaman loans and borrowings, or as derivatives
atau derivatif ditetapkan sebagai instrumen designated as hedging instruments in an
lindung nilai pada lindung nilai yang efektif, effective hedge, as appropriate.
sesuai dengan kondisinya.
25
Page 29
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Semua liabilitas keuangan diakui pada nilai All financial liabilities are recognized initially at
wajar saat pengakuan awal dan, dalam hal fair value and, in the case of loans and
liabilitas keuangan dilklasifikasi sebagai utang borrowings and payables, net of directly
dan pinjaman, diakui pada nilai wajar setelah attributable transaction costs.
dikurangi biaya transaksi yang dapat
diatribusikan secara langsung.
Grup menetapkan liabilitas keuangannya The Group designates its financial liabilities
sebagai utang dan pinjaman, seperti utang as loans and borrowings, such as trade and
usaha dan lain-lain, beban akrual, liabilitas other payables, accrued expense, short-term
imbalan kerja jangka pendek dan liabilitas employee benefits liability and lease liabilities.
sewa.
Pengukuran Selanjutnya Subsequent Measurement
Liabilitas untuk utang usaha dan utang lain- Liabilities for current trade and other accounts
lain jangka pendek, biaya masih harus dibayar payable, accrued expenses and short-term
dan liabilitas imbalan kerja jangka pendek employee benefits liability are stated at
dinyatakan sebesar jumlah tercatat (jumlah carrying amounts (notional amounts), which
nosional), yang kurang lebih sebesar nilai approximate their fair values.
wajarnya.
Penghentian Pengakuan Derecognition
Suatu liabilitas keuangan dihentikan A financial liability is derecognized when the
pengakuannya pada saat kewajiban yang obligation under the contract is discharged or
ditetapkan dalam kontrak berakhir atau cancelled or expired.
dibatalkan atau kedaluwarsa.
Ketika sebuah liabilitas keuangan ditukar When an existing financial liability is replaced
dengan liabilitas keuangan lain dari pemberi by another from the same lender on
pinjaman yang sama atas persyaratan yang substantially different terms, or the terms of an
secara substansial berbeda, atau bila existing liability are substantially modified,
persyaratan dari liabilitas keuangan tersebut such an exchange or modification is treated as
secara substansial dimodifikasi, pertukaran derecognition of the original liability and
atau modifikasi persyaratan tersebut dicatat recognition of a new liability, and the difference
sebagai penghentian pengakuan liabilitas in the respective carrying amounts is
keuangan orisinal dan pengakuan liabilitas recognized in the profit or loss.
keuangan baru, dan selisih antara nilai tercatat
masing-masing liabilitas keuangan tersebut
diakui pada laba rugi.
i. Persediaan i. Inventories
Persediaan dinyatakan berdasarkan jumlah Inventories are carried at the lower of cost and
terendah antara biaya perolehan dan nilai net realizable value. The cost of inventories
realisasi neto. Biaya persediaan terdiri dari comprise all costs of purchase, costs of
seluruh biaya pembelian, biaya konversi, dan conversion and other costs incurred in bringing
biaya lain yang timbul sampai persediaan the inventories to their present location and
berada dalam kondisi dan lokasi saat ini. Biaya condition. Cost is determined using the
perolehan ditentukan dengan metode rata-rata weighted average method. Net realisable
tertimbang. Nilai realisasi neto merupakan value is the estimated selling price in the
taksiran harga jual dalam kegiatan usaha ordinary course of business less the estimated
biasa dikurangi estimasi biaya penyelesaian costs of completion and the estimated costs
dan estimasi biaya yang diperlukan untuk necessary to make the sale.
membuat penjualan.
26
Page 30
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Setiap penurunan nilai persediaan di bawah The amount of any write-down of inventories to
biaya perolehan menjadi nilai realisasi neto net realisable value and all losses of
dan seluruh kerugian persediaan diakui inventories shall be recognized as an expense
sebagai beban pada periode terjadinya in the period the write-down or loss occurs.
penurunan atau kerugian tersebut. Setiap The amount of any reversal of any write-down
pemulihan kembali penurunan nilai persediaan of inventories, arising from an increase in net
karena peningkatan kembali nilai realisasi realisable value, is recognized as a reduction
neto, diakui sebagai pengurangan terhadap in the amount of inventories recognized as an
jumlah beban persediaan pada periode expense in the period in which the reversal
terjadinya pemulihan tersebut. occurs.
j. Aset tetap j. Fixed assets
Aset tetap pada awalnya diakui sebesar biaya Fixed assets are initially recognized at cost,
perolehan yang meliputi harga perolehannya which comprises its purchase price and any
dan setiap biaya yang dapat diatribusikan cost directly attributable in bringing the assets
langsung untuk membawa aset ke kondisi dan to the location and condition necessary for it to
lokasi yang diinginkan agar aset siap be capable of operating in the manner
digunakan sesuai intensi manajemen. intended by management.
Apabila relevan, biaya perolehan juga dapat When applicable, the cost may also comprises
mencakup estimasi awal biaya pembongkaran the initial estimate of the costs of dismantling
dan pemindahan aset tetap dan restorasi and removing the item and restoring the site
lokasi aset tetap, kewajiban tersebut timbul on which it is located, the obligation for which
ketika aset tetap diperoleh atau sebagai an entity incurs either when the item is
konsekuensi penggunaan aset tetap selama acquired or as a consequence of having used
periode tertentu untuk tujuan selain untuk the item during a particular period for purposes
memproduksi persediaan selama periode other than to produce inventories during that
tersebut. period.
Setelah pengakuan awal, aset tetap, kecuali After initial recognition, property and
tanah dinyatakan sebesar biaya perolehan equipment, except land, are carried at its cost
dikurangi akumulasi penyusutan dan less any accumulated depreciation, and any
akumulasi rugi penurunan nilai. accumulated impairment losses.
Tanah diakui sebesar harga perolehannya dan Lands are recognized at its cost and are not
tidak disusutkan. depreciated.
Penyusutan aset tetap dimulai pada saat aset Depreciation of property and equipment starts
tersebut siap untuk digunakan sesuai maksud when its available for use and its computed by
penggunaannya dan dihitung dengan using straight-line and double declining
menggunakan metode garis lurus dan saldo method based on the estimated useful lives of
menurun ganda berdasarkan estimasi masa assets as follows:
manfaat ekonomis aset sebagai berikut:
Tahun/Years
Bangunan dan renovasi Buildings and leasehold
bangunan sewa 4-20 improvements
Peralatan operasi 3-25 Operations equipment
Kendaraan bermotor 4-8 Motor vehicles
Instalasi dan komunikasi 4 Installation and communication
Peralatan dan perabot kantor 4-8 Office furniture and equipment
27
Page 31
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Beban pemeliharaan dan perbaikan Repairs and maintenance expenses are taken
dibebankan pada laba rugi pada saat to the profit or loss when they are incurred. The
terjadinya. Beban pemugaran dan cost of major renovation and restoration is
penambahan dalam jumlah besar dikapitalisasi included in the carrying amount of the related
kepada jumlah tercatat aset terkait bila besar asset when it is probable that future economic
kemungkinan bagi Perusahaan manfaat benefits in excess of the originally assessed
ekonomi masa depan menjadi lebih besar dari standard of performance of the existing asset
standar kinerja awal yang ditetapkan will flow to the Company and is depreciated
sebelumnya dan disusutkan sepanjang sisa over the remaining useful life of the related
masa manfaat aset terkait. asset.
Aset tetap dalam penyelesaian dicatat sebesar Constructions in-progress are stated at cost,
biaya perolehan, yang mencakup kapitalisasi including capitalised borrowing costs and other
beban pinjaman dan biaya-biaya lainnya yang charges incurred in connection with the
terjadi sehubungan dengan pendanaan aset financing of the said asset constructions (if
tetap dalam penyelesaian tersebut (jika ada). any). The accumulated costs will be
Akumulasi biaya perolehan akan direklasifikasi reclassified to the appropriate “Fixed assets”
ke akun “Aset tetap” yang bersangkutan pada account when the construction is completed.
saat aset tetap tersebut telah selesai Assets under construction are not depreciated
dikerjakan dan siap untuk digunakan. Aset until they fulfill criteria for recognition as fixed
tetap dalam penyelesaian tidak disusutkan assets as disclosed above.
sampai memenuhi syarat pengakuan sebagai
aset tetap seperti diungkapkan di atas.
Nilai tercatat dari suatu aset tetap dihentikan The carrying amount of an item of property
pengakuannya pada saat pelepasan atau and equipment is derecognized on disposal or
ketika tidak terdapat lagi manfaat ekonomis when no future economic benefits are
masa depan yang diharapkan dari expected from its use or disposal. Any gain or
penggunaan atau pelepasannya. Keuntungan loss arising from derecognition (that
atau kerugian yang timbul dari penghentian determined as the difference between the net
pengakuan tersebut (yang ditentukan sebesar disposal proceeds, if any, and the carrying
selisih antara jumlah hasil pelepasan neto, jika amount of the item) is included in profit or loss
ada, dan jumlah tercatatnya) dimasukkan when item is derecognized.
dalam laba rugi pada saat penghentian
pengakuan tersebut dilakukan.
Pada setiap akhir periode pelaporan, Grup At the end of each reporting period, the Group
melakukan penelaahan berkala atas masa made regular review of the useful lives,
manfaat, nilai residu, metode penyusutan, dan residual values, depreciation method, and
sisa umur pemakaian berdasarkan kondisi residual life based on the technical conditions.
teknis.
k. Sewa k. Lease
Grup menilai pada saat insepsi kontrak apabila The Group assesses at contract inception
kontrak tersebut adalah, atau mengandung, whether a contract is, or contains, a lease. That
sewa. Yaitu, bila kontrak tersebut memberikan is, if the contract conveys the right to control
hak untuk mengendalikan penggunaan aset the use of an identified asset for a period of
identifikasian selama suatu jangka waktu untuk time in exchange for consideration.
dipertukarkan dengan imbalan.
Grup sebagai Penyewa The Group as a Lessee
Grup menerapkan pendekatan pengakuan dan The Group applies a single recognition and
pengukuran tunggal untuk semua sewa, measurement approach for all leases, except
kecuali untuk sewa jangka-pendek dan sewa for short-term leases and leases of low-value
yang aset pendasarnya bernilai-rendah. Grup assets. The Group recognizes lease liabilities
28
Page 32
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
mengakui liabilitas sewa untuk melakukan to make lease payments and right-of-use
pembayaran sewa dan aset hak-guna yang assets representing the right to use the
mewakili hak untuk menggunakan aset underlying assets.
pendasar.
i) Aset hak-guna i) Right of use assets
Grup mengakui aset hak-guna pada tanggal The Group recognizes right of use assets at
dimulainya sewa (yaitu tanggal aset tersedia the commencement date of the lease (i.e.,
untuk digunakan). Aset hak-guna diukur the date the underlying asset is available for
pada harga perolehan, dikurangi akumulasi use). Right of use assets are measured at
penyusutan dan penurunan nilai, dan cost, less any accumulated depreciation and
disesuaikan untuk setiap pengukuran impairment losses, and adjusted for any
kembali liabilitas sewa. Biaya perolehan aset remeasurement of lease liabilities. The cost
hak-guna mencakup jumlah liabilitas sewa of right of use assets includes the amount of
yang diakui, biaya langsung yang timbul di lease liabilities recognized, initial direct costs
awal, dan pembayaran sewa yang dilakukan incurred, and lease payments made at or
pada atau sebelum tanggal mulai dikurangi before the commencement date less any
setiap insentif sewa yang diterima. Aset hak- lease incentives received. Right of use assets
guna disusutkan dengan metode garis lurus are depreciated on a straight-line basis over
selama periode yang lebih pendek antara the shorter of the lease term and the
sewa dan estimasi masa manfaat aset, estimated useful lives of the assets, as
sebagai berikut: follows:
Tahun/Years
Tanah 20 Land
Peralatan operasional 4-15 Operational equipments
Bangunan 1-5 Building
Kendaraan bermotor 1-4 Motor vehicles
Jika kepemilikan aset pendasar sewa beralih If ownership of the leased asset transfers to
ke Grup pada akhir masa sewa atau biaya the Group at the end of the lease term or the
perolehan aset hak-guna merefleksikan Grup cost reflects the exercise of a purchase
akan mengeksekusi opsi beli, maka option, depreciation is calculated using the
penyusutan aset hak-guna dihitung estimated useful life of the asset.The right-of-
menggunakan estimasi masa manfaat aset. use assets are also assessed for impairment.
Aset hak-guna juga dievaluasi untuk
penurunan nilai.
ii) Liabilitas sewa ii) Lease liabilities
Pada tanggal permulaan sewa, Grup At the commencement date of the lease, the
mengakui liabilitas sewa yang diukur pada Group recognizes lease liabilities measured
nilai kini pembayaran sewa yang harus at the present value of lease payments to be
dilakukan selama masa sewa. made over the lease term.
Pembayaran sewa juga mencakup harga The lease payments also include the
pelaksanaan dari opsi beli yang secara wajar exercise price of a purchase option
pasti dilaksanakan oleh Grup dan reasonably certain to be exercised by the
pembayaran pinalti untuk mengakhiri sewa, Group and payments of penalties for
jika masa sewa merefleksikan adanya opsi terminating the lease, if the lease term
dapat mengakhiri sewa. Pembayaran sewa reflects exercising the option to terminate.
variabel yang tidak bergantung pada indeks Variable lease payments that do not depend
atau tarif diakui sebagai beban pada periode on an index or a rate are recognized as
terjadinya peristiwa atau kondisi yang expenses in the period in which the event or
memicu terjadinya pembayaran tersebut. condition that triggers the payment occurs.
29
Page 33
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Dalam menghitung nilai kini pembayaran In calculating the present value of lease
sewa, Grup menggunakan Suku Bunga payments, the Group uses its Incremental
Pinjaman Inkremental (“SBPI”) pada tanggal Borrowing Rate (“IBR”) at the lease
permulaan sewa karena suku bunga implisit commencement date because the interest
dalam sewa tidak dapat langsung rate implicit in the lease is not readily
ditentukan. Setelah tanggal permulaan, determinable. After the commencement date,
jumlah kewajiban sewa ditingkatkan untuk the amount of lease liabilities is increased to
mencerminkan akresi bunga (atas efek reflect the accretion of interest and reduced
diskonto) dan dikurangi untuk pembayaran for the lease payments made. In addition, the
sewa yang dilakukan. Selain itu, nilai tercatat carrying amount of lease liabilities is
liabilitas sewa diukur kembali jika terdapat remeasured if there is a modification,
modifikasi, perubahan masa sewa, a change in the lease term, a change in the
perubahan pembayaran sewa, atau lease payments, or a change in the
perubahan penilaian atas opsi untuk assessment of an option to purchase the
membeli aset pendasar. underlying asset.
iii) Sewa jangka pendek dan sewa aset bernilai iii) Short-term leases and leases of low-value
rendah assets
Grup menerapkan pengecualian pengakuan The Group applies the short-term lease
sewa jangka pendek untuk sewa aset recognition exemption to its short-term
jangka pendeknya (yaitu, sewa yang leases of assets (i.e., those leases that
memiliki jangka waktu sewa 12 bulan atau have a lease term of 12 months or less from
kurang, dari tanggal permulaan dan tidak the commencement date and do not contain
mengandung opsi beli). Hal ini juga berlaku a purchase option). It also applies the lease
untuk pengecualian pengakuan sewa aset of low-value assets recognition exemption
bernilai rendah untuk sewa aset yang to leases of assets that are considered to
dianggap bernilai rendah. Pembayaran be low value. Lease payments on short-
sewa untuk sewa jangka pendek dan sewa term leases and leases of low-value assets
dari aset bernilai rendah diakui sebagai are recognized as expense on a straight-
beban dengan metode garis lurus selama line basis over the lease term.
masa sewa.
l. Pajak l. Taxes
Pajak Penghasilan Kini Current Income Tax
Aset dan liabilitas pajak kini diukur sebesar Current income tax assets and liabilities are
jumlah yang diharapkan dapat direstitusi dari measured at the amount expected to be
atau dibayarkan kepada otoritas perpajakan. recovered from or paid to the taxation authority.
Tarif pajak dan peraturan pajak yang The tax rates and tax laws used to compute the
digunakan untuk menghitung jumlah tersebut amount are those that are enacted or
adalah yang telah berlaku atau secara substantively enacted at the reporting date in
substantif telah berlaku pada tanggal the countries where the the Company operates
pelaporan di negara tempat Perusahaan and generates taxable income.
beroperasi dan menghasilkan pendapatan
kena pajak.
Bunga dan denda disajikan sebagai bagian Interests and penalties are presented as part of
dari penghasilan atau beban operasi lain other operating income or expenses since they
karena tidak dianggap sebagai bagian dari are not considered as part of the income tax
beban pajak penghasilan. expense.
30
Page 34
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pajak Tangguhan Deferred Tax
Pajak tangguhan diakui dengan menggunakan Deferred tax is provided using the liability
metode liabilitas atas perbedaan temporer method on temporary differences between the
antara dasar pengenaan pajak dari aset dan tax bases of assets and liabilities and their
liabilitas dan jumlah tercatatnya untuk tujuan carrying amounts for financial reporting
pelaporan keuangan pada tanggal pelaporan. purposes at the reporting date.
Liabilitas pajak tangguhan diakui untuk semua Deferred tax liabilities are recognized for all
perbedaan temporer yang kena pajak, kecuali: taxable temporary differences, except:
i. liabilitas pajak tangguhan yang terjadi dari i. when the deferred tax liability arises from
pengakuan awal goodwill atau dari aset the initial recognition of goodwill or an asset
atau liabilitas dari transaksi yang bukan or liability in a transaction that is not a
transaksi kombinasi bisnis, dan pada waktu business combination and, at the time of
transaksi tidak mempengaruhi laba the transaction, affects neither the
akuntansi dan laba kena pajak/rugi pajak; accounting profit nor taxable profit or loss;
ii. dari perbedaan temporer kena pajak atas ii. in respect of taxable temporary differences
investasi pada entitas anak, perusahaan associated with investments in subsidiaries,
asosiasi dan kepentingan dalam associates and interests in joint
pengaturan bersama, yang saat arrangements, when the timing of the
pembalikannya dapat dikendalikan dan reversal of the temporary differences can
besar kemungkinannya bahwa beda be controlled and it is probable that the
temporer itu tidak akan dibalik dalam waktu temporary differences will not reverse in the
dekat. foreseeable future.
Aset pajak tangguhan diakui untuk semua Deferred tax assets are recognized for all
perbedaan temporer yang dapat dikurangkan, deductible temporary differences, the carry
saldo kredit pajak yang tidak digunakan dan forward of unused tax credits and any unused
akumulasi rugi fiskal yang tidak terpakai. Aset tax losses. Deferred tax assets are
pajak tangguhan diakui apabila besar recognized to the extent that it is probable
kemungkinan bahwa jumlah penghasilan kena that taxable profit will be available against
pajak akan memadai untuk dikompensasi which the deductible temporary differences,
dengan perbedaan temporer yang dapat and the carry forward of unused tax credits
dikurangkan, dan penerapan kredit pajak yang and any unused tax losses can be utilised,
tidak terpakai serta akumulasi rugi fiskal yang except:
dapat digunakan, kecuali:
i. jika aset pajak tangguhan timbul dari i. when the deferred tax asset relating to the
pengakuan awal aset atau liabilitas dalam deductible temporary difference arises from
transaksi yang bukan transaksi kombinasi the initial recognition of an asset or liability
bisnis dan tidak mempengaruhi laba in a transaction that is not a business
akuntansi maupun laba kena pajak/rugi combination and, at the time of the
pajak; atau transaction, affects neither the accounting
profit nor taxable profit or loss; or
ii. dari perbedaan temporer yang dapat ii. in respect of deductible temporary
dikurangkan atas investasi pada entitas differences associated with investments in
anak, perusahaan asosiasi dan subsidiaries, associates and interest in joint
kepentingan dalam pengaturan bersama, arrangements, deferred tax assets are
aset pajak tangguhan hanya diakui bila recognized only to the extent that it is
besar kemungkinannya bahwa beda probable that the temporary differences will
temporer itu tidak akan dibalik dalam waktu reverse in the foreseeable future and
dekat dan laba kena pajak dapat taxable profit will be available against which
dikompensasi dengan beda temporer the temporary differences can be utilised.
tersebut.
31
Page 35
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Jumlah tercatat aset pajak tangguhan ditelaah The carrying amount of deferred tax assets is
pada setiap tanggal pelaporan dan diturunkan reviewed at each reporting date and reduced
apabila laba fiskal mungkin tidak memadai to the extent that it is no longer probable that
untuk mengkompensasi sebagian atau semua sufficient taxable profit will be available to
manfaat aset pajak tangguhan. Aset pajak allow all or part of the deferred tax asset to be
tangguhan yang tidak diakui ditinjau ulang utilised. Unrecognized deferred tax assets are
pada setiap tanggal pelaporan dan akan diakui re-assessed at each reporting date and are
apabila besar kemungkinan bahwa laba fiskal recognized to the extent that it has become
pada masa yang akan datang akan tersedia probable that future taxable profits will allow
untuk pemulihannya. the deferred tax assets to be recovered.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are
dengan menggunakan tarif pajak yang measured at the tax rates that are expected to
diharapkan akan berlaku pada tahun saat aset apply to the year when the asset is realized or
dipulihkan atau liabilitas diselesaikan the liability is settled, based on tax rates and
berdasarkan tarif pajak dan peraturan pajak tax laws that have been enacted or
yang berlaku atau yang secara substantif telah substantively enacted as at the reporting date.
berlaku pada tanggal pelaporan.
Pajak Pertambahan Nilai (PPN) Value Added Tax (VAT)
Pendapatan, beban-beban, dan aset-aset Revenue, expenses, and assets are
diakui neto atas jumlah PPN kecuali: recognized net of the amount of VAT except:
PPN yang muncul dari pembelian aset atau When the VAT incurred on a purchase of
jasa yang tidak dapat dikreditkan oleh assets or services is not recoverable from
kantor pajak, yang dalam hal ini PPN diakui the taxation authority, in which case the
sebagai bagian dari biaya perolehan aset VAT is recognized as part of the cost of
atau sebagai bagian dari item beban-beban acquisition of the asset or as part of the
yang diterapkan; dan expense item as applicable; and
Piutang dan utang yang disajikan termasuk When receivables and payables are stated
dengan jumlah PPN. with the amount of VAT included.
Jumlah PPN neto yang terpulihkan dari, atau The net amount of VAT recoverable from, or
terutang kepada, kantor pajak termasuk payable to, the taxation authorities is included
sebagai bagian dari piutang atau utang pada as part of receivables or payables in the
laporan posisi keuangan konsolidasian. consolidated statement of financial position.
Pajak Final Final Tax
Sesuai peraturan perpajakan di Indonesia, In accordance with the tax regulation in
pajak final dikenakan atas nilai bruto transaksi, Indonesia, final tax is applied to the gross value
dan tetap dikenakan walaupun atas transaksi of transactions, even when the parties carrying
tersebut pihak yang melakukan transaksi the transaction recognizing losses.
mengalami kerugian.
Pajak final tidak termasuk dalam lingkup yang Final tax is scoped out from PSAK 212: Income
diatur oleh PSAK 212: Pajak Penghasilan. Tax.
32
Page 36
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
m. Imbalan kerja m. Employee benefits
Perusahaan dan entitas anak tertentu The Company and certain subsidiaries have
menyelenggarakan program manfaat pasti defined benefit plans covering all of its eligible
yang meliputi seluruh karyawan yang berhak. employees. The employees contribute 5.4% of
Para karyawan mengkontribusikan 5,4% dari their pensionable earnings to the fund and the
penghasilan pensiun dan Perusahaan dan remaining amount required to fund the plan
entitas anak tertentu diharuskan untuk based on the provisions of the collective labor
menyediakan kekurangannya berdasarkan agreement is contributed by the Company and
perjanjian kerja bersama. Aset dana pensiun certain subsidiaries. The plan’s assets are
dikelola oleh Dana Pensiun Cardig Group. managed by Dana Pensiun Cardig Group.
Dana Pensiun Cardig Group didirikan Dana Pensiun Cardig Group was
berdasarkan surat keputusan dari Kementerian established based on decision letter
Keuangan Republik Indonesia No. KEP- No. KEP-446/KKM.10/2012 dated
446/KKM.10/2012 tanggal 4 September 2012. September 4, 2012 of the Ministry of Finance
of the Republic of Indonesia.
Grup juga mencatat penyisihan manfaat The Group also provides additional provisions
tambahan selain program dana pensiun on top of the benefits provided under the
tersebut di atas untuk memenuhi dan menutup above-mentioned pension programs in order to
imbalan minimum yang harus dibayar kepada meet and cover the minimum benefits required
karyawan-karyawan sesuai dengan Undang- to be paid to the qualified employees under the
Undang Ketenagakerjaan yang berlaku. applicable Labor Law. The said additional
Penyisihan tambahan tersebut diestimasi provisions are estimated using actuarial
dengan menggunakan perhitungan aktuarial calculations using the “Projected Unit Credit”
metode “Projected Unit Credit”. method.
Pengukuran kembali, terdiri atas keuntungan Re-measurements, comprising of actuarial
dan kerugian aktuarial, segera diakui pada gains and losses, are recognized immediately
laporan posisi keuangan dengan pengaruh in the statement of financial position with
langsung didebit atau dikreditkan kepada saldo a corresponding debit or credit to retained
laba melalui penghasilan komprehensif lain earnings through other comprehensive income
pada periode terjadinya. Pengukuran kembali in the period in which they occur. Re-
tidak direklasifikasi ke laba rugi pada periode measurements are not reclassified to profit or
berikutnya. loss in subsequent periods.
Biaya jasa lalu harus diakui sebagai beban Past service costs are recognized in profit or
pada saat yang lebih awal antara: loss at the earlier between:
i) ketika amendemen program atau iii) the date of the plan amendment or
kurtailmen terjadi; dan curtailment, and
ii) ketika Perusahaan mengakui biaya iv) the date the Company recognizes related
restrukturisasi atau imbalan terminasi restructuring costs.
terkait.
Bunga neto dihitung dengan menerapkan Net interest is calculated by applying the
tingkat diskonto yang digunakan terhadap discount rate to the net defined benefit
liabilitas imbalan kerja. Perusahaan mengakui liability. The Company recognizes the
perubahan berikut pada kewajiban obligasi following changes in the net defined benefit
neto pada akun “Beban Pokok Penjualan” dan obligation under “Cost of Goods Sold” and
“Beban Umum dan Administrasi” pada laporan “General and Administrative Expenses” as
laba rugi dan penghasilan komprehensif lain appropriate in the consolidated statement of
konsolidasian: profit or loss and other comprehensive
i) Biaya jasa terdiri atas biaya jasa kini, income:
biaya jasa lalu, keuntungan atau kerugian i) Service costs comprising current service
atas penyelesaian (curtailment) tidak costs, past-service costs, gains or losses
rutin, dan on curtailments and non-routine
settlements, and
33
Page 37
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
ii) Beban atau penghasilan bunga neto. ii) Net interest expense or income.
Pengukuran kembali atas liabilitas (aset) The remeasurement of the net defined benefit
imbalan pasti neto yang terdiri dari keuntungan liability (asset) comprises actuarial gains and
dan kerugian aktuarial, imbal hasil atas aset losses, the return on plan assets, and any
program dan setiap perubahan dampak batas change in effect of the asset ceiling are
atas aset diakui sebagai penghasilan recognized in other comprehensive income.
komprehensif lain.
n. Pengakuan pendapatan dan beban n. Revenues and expenses recognition
Pendapatan dari kontrak dengan pelanggan Revenue from contracts with customers is
diakui ketika pengendalian jasa dialihkan recognized when control of the services is
kepada pelanggan dengan jumlah yang transferred to the customers at an amount that
mencerminkan imbalan yang diharapkan Grup reflects the consideration to which the Group
sebagai imbalan atas jasa tersebut. expects to be entitled in exchange for those
Pengendalian dialihkan dari waktu ke waktu services. Control is transferred overtime as the
karena pelanggan secara bersamaan customers simultaneously receives and
menerima dan menggunakan manfaat yang customers the benefits provided by the Group.
diberikan oleh Grup.
Grup secara umum menyimpulkan bahwa The Group has generally concluded that it is
Grup bertindak sebagai prinsipal dalam the principle in its revenue arrangements.
pengaturan pendapatannya
Liabilitas kontrak adalah kewajiban untuk A contract liability is the obligation to transfer
mentransfer barang atau jasa kepada goods or services to a customer for which the
pelanggan dimana Grup telah menerima Group has received consideration (or an
imbalan (atau jumlah imbalan yang jatuh amount of consideration is due) from the
tempo) dari pelanggan. Jika pelanggan customer. If a customer pays consideration
membayar imbalan sebelum Grup mentransfer before the Group transfers goods or services
barang atau jasa kepada pelanggan, liabilitas to the customer, a contract liability is
kontrak diakui pada saat pembayaran recognized when the payment is made or the
dilakukan atau pembayaran jatuh tempo payment is due (whichever is earlier). Contract
(mana yang lebih awal). Liabilitas kontrak liabilities are recognized as revenue when the
diakui sebagai pendapatan pada saat Grup Group performs under the contract.
melaksanakan berdasarkan kontrak.
Beban diakui pada saat terjadinya dengan Expenses are recognised as incurred on an
basis akrual. accruals basis.
o. Laba per saham o. Profit per share
Laba per saham dasar dihitung dengan Basic profit per share is computed by dividing
membagi laba atau rugi yang dapat the profit or loss attributable to ordinary equity
diatribusikan kepada pemegang saham biasa holders of the parent entity by the weighted
entitas induk dengan jumlah rata-rata average number of ordinary shares
tertimbang saham biasa yang beredar dalam outstanding during the period.
suatu periode.
Grup tidak mempunyai efek berpotensi saham The Group has no outstanding dilutive
biasa yang bersifat dilutif pada tanggal potential ordinary shares as of September 30,
30 September 2025. 2025.
34
Page 38
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
p. Informasi segmen p. Segment information
Untuk tujuan manajemen, Grup dibagi dalam For management purposes, the Group are
lima divisi operasi penunjang, antara lain, jasa organized into five operating division, ground
penangan darat dan kargo, jasa rilis dan and cargo handling service, aircraft release
perbengkelan pesawat udara, jasa catering and maintenance services, catering service
dan jasa pelatihan penerbangan yang dikelola and aviation training service which are
secara independen oleh masing-masing independently managed by the respective
pengelola segmen yang bertanggung jawab segment managers responsible for the
atas kinerja dari masing-masing segmen. Para performance of the respective segments under
pengelola segmen melaporkan secara their charge. The segment managers report
langsung kepada manajemen Perusahaan directly to the management who regularly
yang secara teratur mengkaji laba segmen review the segment results in order to allocate
sebagai dasar untuk mengalokasikan sumber resources to the segments and to assess the
daya ke masing-masing segmen dan untuk segment performance.
menilai kinerja segmen.
Pengungkapan tambahan pada masing-masing Additional disclosures on each of these
segmen terdapat dalam Catatan 31, termasuk segments are shown in Note 31, including the
faktor yang digunakan untuk mengidentifikasi factors used to identify the reportable segments
segmen yang dilaporkan dan dasar and the measurement basis of segment
pengukuran informasi segmen. information.
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI 3. SIGNIFICANT ACCOUNTING JUDGMENTS,
AKUNTANSI YANG SIGNIFIKAN ESTIMATES AND ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian Grup The preparation of the Group’s consolidated
mengharuskan manajemen untuk membuat financial statements requires management to make
pertimbangan, estimasi dan asumsi yang judgments, estimates and assumptions that affect
mempengaruhi jumlah yang dilaporkan dari the reported amounts of revenues, expenses,
pendapatan, beban, aset dan liabilitas, dan assets and liabilities, and the disclosure of
pengungkapan atas liabilitas kontinjensi, pada akhir contingent liabilities, at the end of the reporting
periode pelaporan. period.
Ketidakpastian mengenai asumsi dan estimasi Uncertainty about these assumptions and
tersebut dapat mengakibatkan penyesuaian estimates could result in outcomes that require a
material terhadap nilai tercatat pada aset dan material adjustment to the carrying amount of the
liabilitas dalam periode pelaporan berikutnya. asset and liability affected in future periods.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen The following judgments are made by management
dalam rangka penerapan kebijakan akuntansi Grup in the process of applying the Group’s accounting
yang memiliki pengaruh paling signifikan atas policies that have the most significant effects on
jumlah yang diakui dalam laporan keuangan the amounts recognized in the consolidated
konsolidasian: financial statements:
35
Page 39
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perpajakan Taxes
Ketidakpastian atas interpretasi dari peraturan Uncertainties exist with respect to the
pajak yang kompleks, perubahan peraturan pajak interpretation of complex tax regulations, changes
dan jumlah dan timbulnya penghasilan kena pajak in tax laws, and the amount and timing of future
di masa depan, dapat menyebabkan penyesuaian taxable income, could necessitate future
di masa depan atas penghasilan dan beban pajak adjustments to tax income and expense already
yang telah dicatat. recorded.
Pertimbangan juga dilakukan dalam menentukan Judgment is also involved in determining the
penyisihan atas pajak penghasilan badan. provision for corporate income tax. There are
Terdapat transaksi dan perhitungan tertentu yang certain transactions and computation for which the
penentuan pajak akhirnya adalah tidak pasti ultimate tax determination is uncertain during the
sepanjang kegiatan usaha normal. ordinary course of business.
Grup mengakui liabilitas atas pajak penghasilan The Group recognizes liabilities for expected
badan berdasarkan estimasi apakah akan terdapat corporate income tax issues based on estimates of
tambahan pajak penghasilan badan. Penjelasan whether additional corporate income tax will be
lebih rinci mengenai pajak penghasilan due. Further details regarding taxation are
diungkapkan dalam Catatan 9. disclosed in Note 9.
Restitusi dan Keberatan atas Hasil Pemeriksaan Claims for Tax Refund and Tax Assessments
Pajak Under Appeal
Berdasarkan peraturan perpajakan yang berlaku Based on the tax regulations currently enacted, the
saat ini, manajemen mempertimbangkan apakah management judged if the amounts recorded
jumlah yang tercatat dalam akun di atas dapat under the above account are recoverable and
dipulihkan dan dikembalikan oleh Kantor Pajak. refundable by the Tax Office. Further explanations
Penjelasan lebih lanjut atas akun ini diungkapkan regarding this account are provided in Note 9.
pada Catatan 9.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utama The key assumptions concerning the future and
ketidakpastian estimasi lain pada tanggal pelaporan other key sources of estimation uncertainty at the
yang memiliki risiko signifikan yang mungkin reporting date that have a significant risk of
mengakibatkan penyesuaian yang material causing a material adjustment to the carrying
terhadap nilai tercatat aset dan liabilitas untuk amounts of assets and liabilities within the next
periode berikutnya diungkapkan di bawah ini. Grup financial year are disclosed below. The Group
mendasarkan estimasi dan asumsi pada parameter based its estimates and assumptions on
yang tersedia pada saat laporan keuangan parameters available when the consolidated
konsolidasian disusun. financial statements were prepared.
Asumsi dan situasi mengenai perkembangan masa Existing circumstances and assumptions about
depan tersebut mungkin berubah akibat perubahan future developments may change due to market
pasar atau situasi yang timbul di luar kendali Grup. changes or circumstances arising beyond the
Perubahan tersebut dicerminkan dalam asumsi control of the Group. Such changes in the
terkait pada saat terjadinya. assumptions are reflected when they occur.
36
Page 40
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Penyisihan atas penurunan nilai piutang Allowance for impairment of receivables
Pengukuran kerugian penurunan nilai berdasarkan The measurement of impairment losses under
PSAK 109 untuk piutang memerlukan PSAK 109 for receivables requires judgement, in
pertimbangan, khususnya, estimasi jumlah dan particular, the estimation of the amount and timing
waktu arus kas masa depan ketika menentukan of future cash flows when determining impairment
kerugian penurunan nilai dan penilaian atas losses and the assessment of a significant increase
peningkatan risiko kredit yang signifikan. Estimasi in credit risk. These estimates are driven by
ini didorong oleh sejumlah faktor yang dapat a number of factors which can result in different
menghasilkan tingkat cadangan yang berbeda. levels of allowances. Elements of the ECL models
Elemen model KKE yang dianggap pertimbangan that are considered accounting judgements and
dan estimasi akuntansi mencakup pengembangan estimates include development of ECL models,
model KKE, termasuk berbagai formula dan pilihan including the various formulas and the choice of
input, segmentasi pelanggan ketika KKE dinilai inputs, segmentation of customers when the ECL is
secara kolektif, penentuan asosiasi antara skenario assessed on collective basis, determination of
makroekonomi dan input ekonomi, pemilihan associations between macroeconomic scenarios
skenario makroekonomi yang bersifat perkiraan and economic inputs, selection of forward-looking
masa depan (forward-looking) dan bobot macroeconomic scenarios and their probability
kemungkinannya untuk menurunkan input ekonomi weightings to derive the economic inputs into the
ke dalam model KKE. ECL models.
Program pensiun dan imbalan kerja Pension plan and employee benefits
Pengukuran liabilitas imbalan kerja Grup The measurement of the Group’ employee benefits
bergantung pada pemilihan asumsi yang liability is dependent on its selection of certain
digunakan oleh aktuaris independen dalam assumptions used by the independent actuaries in
menghitung jumlah-jumlah tersebut. Asumsi calculating such amounts. Those assumptions
tersebut termasuk antara lain, tingkat diskonto, include among others, discount rates, future annual
tingkat kenaikan gaji tahunan, tingkat pengunduran salary increase, annual employee turn-over rate,
diri karyawan tahunan, tingkat kecacatan, umur disability rate, retirement age and mortality rate.
pensiun dan tingkat kematian. Keuntungan atau Actuarial gains or losses arising from experience
kerugian aktuarial yang timbul dari penyesuaian adjustments and changes in actuarial assumptions
dan perubahan dalam asumsi-asumsi aktuarial are recognized immediately in the consolidated
diakui secara langsung pada laporan posisi statement of financial position with a corresponding
keuangan konsolidasian dengan debit atau kredit debit or credit to retained earnings through OCI the
ke saldo laba melalui PKL dalam periode the period in which they occur.
terjadinya.
Sementara Grup berkeyakinan bahwa asumsi While the Group believes that its assumptions are
tersebut adalah wajar dan sesuai, perbedaan reasonable and appropriate, significant differences
signifikan pada hasil aktual atau perubahan in the Group’s actual experiences or significant
signifikan dalam asumsi yang ditetapkan Grup changes in the Group’s assumptions may
dapat mempengaruhi secara material liabilitas materially affect its estimated liabilities for pension
diestimasi atas pensiun dan imbalan kerja dan and employee benefits and net employee benefits
beban imbalan kerja neto. Penjelasan lebih rinci expense. Further details on employee benefits are
atas imbalan kerja diungkapkan dalam Catatan 17. disclosed in Note 17.
37
Page 41
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Kas Cash on Hand
Rupiah 1,241 1,871 Rupiah
Dolar Amerika Serikat -- 32 United States Dollar
Sub-total 1,241 1,903 Sub-total
Bank Cash in Banks
Rupiah Rupiah
PT Bank Mandiri (Persero) Tbk 48,404 43,062 PT Bank Mandiri (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 239,926 28,214 (Persero) Tbk
Standard Chartered Bank 16,495 9,493 Standard Chartered Bank
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 7,849 8,022 (Persero) Tbk
PT Bank Central Asia Tbk 7,242 17,827 PT Bank Central Asia Tbk
Lain-lain 1,099 804 Others
Dolar Amerika Serikat United States Dollar
PT Bank Mandiri (Persero) Tbk 30,161 25,685 PT Bank Mandiri (Persero) Tbk
Standard Chartered Bank 7,477 1,451 Standard Chartered Bank
PT Bank Central Asia Tbk 5,368 1,096 PT Bank Central Asia Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 3,659 6,864 (Persero) Tbk
PT Bank Mega Tbk 159 155 PT Bank Mega Tbk
PT Bank UOB Indonesia 16 16 PT Bank UOB Indonesia
Dolar Singapura Singapore Dollar
PT Bank Mandiri (Persero) Tbk 1,096 4,482 PT Bank Mandiri (Persero) Tbk
Sub-total 368,951 147,171 Sub-total
Deposito berjangka Time deposits
Rupiah Rupiah
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 604,309 646,898 (Persero) Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 435,400 335,050 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 128,000 265,000 PT Bank Mandiri (Persero) Tbk
PT Bank Mega Tbk -- 20,000 PT Bank Mega Tbk
PT Bank Central Asia Tbk -- 1,000 PT Bank Central Asia Tbk
Dolar Amerika Serikat United States Dollar
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk 187,105 63,032 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 16,680 -- PT Bank Mandiri (Persero) Tbk
Sub-total 1,371,494 1,330,980 Sub-total
Total 1,741,686 1,480,054 Total
Tingkat bunga deposito berjangka Interest rate time deposits
Rupiah 3.50% - 6.50% 3.00% - 6.50% Rupiah
Dolar Amerika Serikat 3.50% - 5.00% 5.50% United States Dollar
Rekening di bank memiliki tingkat bunga Accounts in banks earn interest at floating rates
mengambang sesuai dengan tingkat penawaran based on the offered rate from each bank. All
pada masing-masing bank. Semua rekening bank cash in banks and time deposits are placed in
dan deposito berjangka ditempatkan pada bank third-party banks.
pihak ketiga.
38
Page 42
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
5. PIUTANG USAHA 5. ACCOUNTS RECEIVABLE
a. Berdasarkan pelanggan a. By customer
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Pihak ketiga 441,280 399,767 Third parties
Sub-total 441,280 399,767 Sub-total
Penyisihan atas penurunan nilai (23,757) (27,578) Allowance for impairment
Neto 417,523 372,189 Net
b. Berdasarkan mata uang b. By currencies
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Rupiah 233,969 268,038 Rupiah
Dolar Amerika Serikat 201,620 131,729 United States Dollar
Dolar Singapura 5,691 -- Singapore Dollar
Sub-total 441,280 399,767 Sub-total
Penyisihan atas penurunan nilai (23,757) (27,578) Allowance for impairment
Neto 417,523 372,189 Net
c. Berdasarkan umur c. By aging
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Lancar tidak mengalami
penurunan nilai 313,072 286,206 Neither past due not impaired
Telah jatuh tempo dan
tidak mengalami penurunan nilai Past due and not impaired
1 - 30 hari 37,740 29,856 1 - 30 days
31 - 60 hari 10,798 18,594 31 - 60 days
Lebih dari 60 hari 32,156 9,955 More than 60 days
Telah jatuh tempo dan
mengalami penurunan nilai Past due and impaired
1 - 30 hari 8,413 2,296 1 - 30 days
31 - 60 hari 2,345 3,482 31 - 60 days
Lebih dari 60 hari 12,999 21,800 More than 60 days
Neto 417,523 372,189 Net
Jangka waktu rata-rata penerimaan kas atas jasa The average collection period on services rendered
yang diberikan adalah 30 hingga 60 hari. Tidak ada is 30 to 60 days. No interest charged to trade
bunga yang dikenakan terhadap piutang usaha. receivables.
39
Page 43
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Perubahan saldo penyisihan penurunan nilai atas The movements in the balance of allowance for
piutang usaha adalah sebagai berikut: impairment on accounts receivables are as follows:
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Saldo awal 27,578 34,220 Beginning balance
Pemulihan penyisihan periode berjalan (2,602) (1,748) Reversal of provison for the period
Penghapusan (1,219) (4,894) Write-off
Saldo akhir 23,757 27,578 Ending balance
Sebelum menerima setiap pelanggan baru, Grup Before accepting any new customer, the Group
menggunakan sistem penilaian kredit internal untuk uses an internal credit scoring system to assess
menilai potensi kualitas kredit pelanggan dan the potential customer’s credit quality and
menentukan batas kredit pelanggan. Batasan dan determines credit limits by customer. Limits and
penilaian yang diatribusikan kepada pelanggan assessment attributed to customers are reviewed
ditinjau setiap tahun. yearly.
Berdasarkan hasil penelaahan terhadap adanya Based on the result of review for impairment at the
penurunan nilai pada akhir tahun, manajemen end of the year, the management believes that the
berkeyakinan bahwa penyisihan atas penurunan allowance for impairment on accounts receivables
nilai piutang usaha di atas cukup untuk menutup is sufficient to cover the losses from impairment of
kerugian atas penurunan nilai piutang tersebut. such receivables.
Manajemen juga berpendapat bahwa tidak terdapat Management also believes there are no significant concentration of risk
on accounts receivable.
risiko yang terkonsentrasi secara signifikan atas
piutang usaha.
6. PIUTANG LAIN-LAIN 6. OTHER RECEIVABLES
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Pihak berelasi (Catatan 26) 34 242 Related parties (Note 26)
Pihak ketiga Third parties
PT Dinamika Raya Swarna ("DRS") 197,213 197,213 PT Dinamika Raya Swarna ("DRS")
DRS Capital Pte. Ltd. (“DRSC”) 188,171 188,171 DRS Capital Pte. Ltd. (“DRSC”)
PT Cardig Asset Management ("CAM") -- 129,697 PT Cardig Asset Management ("CAM")
Lain-lain 3,231 3,298 Others
Penyisihan penurunan nilai (385,384) (515,081) Allowance for impairment
Total 3,265 3,540 Total
Sehubungan dengan transaksi pengalihan saham In relation to the share transfer transactions owned
Perusahaan yang dimiliki oleh CAM dan by CAM and DRS to PT Roket Cipta Sentosa
DRS kepada PT Roket Cipta Sentosa (“RCS”) pada (“RCS”) dated on April 25, 2024, other receivables
tanggal 25 April 2024, piutang lain-lain terkait related to interest and penalty receivables on
dengan piutang bunga dan piutang denda atas outstanding loan to CAM, DRS, and DRSC was
saldo pinjaman yang terutang dari CAM, DRS, dan reclassified as other receivable from third parties.
DRSC telah diklasifikasikan menjadi piutang lain-
lain pihak ketiga.
40
Page 44
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pada tanggal 27 Desember 2024, Perusahaan dan On December 27, 2024, the Company and CAM
CAM sepakat untuk menandatangani Amandemen agreed to sign an Amendment to the Loan
Perjanjian Restrukturisasi Utang ("Amandemen Restructuring Agreement ("Amendment
Perjanjian"), dengan menghapus 20% kewajiban Agreement"), writing off 20% of CAM's interest
bunga pinjaman CAM, yang berjumlah Rp27.299 loan obligation, totaling Rp27,299 and
dan US$317.143. CAM akan membayar sisa bunga US$317,143. CAM will repay the remaining
pinjaman dengan enam kali angsuran bulanan interest loan with six monthly installments of
sebesar Rp18.199 dan US$211.429, yang jatuh Rp18,199 and US$211,429, due on the 14th of
tempo setiap tanggal 14 pada setiap bulan. Pada each month. On December 30, 2024, the
tanggal 30 Desember 2024, Perusahaan telah Company has submitted a Disclosure of
menyampaikan Keterbukaan Informasi Information No.175/XII/2024/CORS.
No.175/XII/2024/CORS.
`
Pada tanggal 21 Juli 2025, Perusahaan telah On July 21,2025, the Company entered into a
menandatangani perjanjian pengalihan piutang receivables transfer agreement concerning the
Perusahaan pada CAM sebesar Rp109.194 dan Company’ receivables from CAM in the amount of
USD1.268.572 kepada Trincap dengan harga IDR109,194 and USD1,268,572 to Trincap for a
pembelian sebesar Rp1.000. Piutang lain-lain sale price of IDR1,000. This other receivable has
tersebut telah dicadangkan penyisihannya secara been fully provisioned in the consolidated financial
penuh dalam laporan keuangan konsolidasi. statements.
Transaksi di atas bukan merupakan transaksi The above transactions are not constitute affiliated
afiliasi sebagaimana dimaksud dalam Peraturan transactions as referred to POJK
OJK 42/POJK.04/2020 tentang Transaksi Afiliasi 42/POJK.04/2020 concerning Affiliate Transactions
dan Transaksi Benturan Kepentingan, dan and Conflict of Interest Transactions, and this
transaksi ini juga bukan merupakan transaksi transaction is also not considered as material
material sebagaimana dimaksud dalam Peraturan transaction as referred to POJK 17/POJK.04/2020
OJK 17/POJK.04/2020 tentang Transaksi Material concerning Material Transactions and Changes in
dan Perubahan Kegiatan Usaha. Pada tanggal 22 Business Activities. On July 22, 2025, the
Juli 2025 Perusahaan juga telah menyampaikan Company had also diclosed this information to
kepada publik melalui Keterbukaan Informasi. public through Information Disclosure.
Pada tanggal 30 September 2025, Grup mencatat As of September 30, 2025, the Group recorded
piutang lain-lain terhadap DRS sebesar Rp197.213 other receivables from DRS of Rp197,213 and
dan DRSC sebesar Rp188.171. from DRSC of Rp188,171.
Pada tanggal 30 September 2025, manajemen As of September 30, 2025, the management of the
Grup telah melakukan evaluasi atas piutang lain- Group made assessment on DRS and DRSC other
lain DRS dan DRSC berdasarkan bukti obyektif receivable based on objective evidence that other
bahwa piutang lain-lain tersebut di atas mengalami receivable is impaired. Based on the objective
penurunan nilai. Berdasarkan bukti obyektif yang evidence obtained such as past due breach in the
dikumpulkan seperti tidak terpenuhinya batas waktu letter of undertaking and uncertainty in the
yang tercantum dalam surat kesanggupan serta collection, the Group recorded impairment loss on
ketidakpastian kolektabilitas, Grup mencatat the other receivables amounting to the carrying
penurunan nilai dari piutang lain lain sebesar value as of September 30, 2025, based on the
tercatat pada tanggal 30 September 2025, objective evidence. The impairment loss has not
berdasarkan bukti obyektif tersebut. Penurunan eliminated the Group claim rights to DRSC and
nilai ini tidak menghilangkan hak tagih Grup DRS.
terhadap DRSC dan DRS.
41
Page 45
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pada tanggal 30 September 2025, manajemen As of September 30, 2025, the management of the
Grup telah melakukan evaluasi adanya bukti Group made assessment whether there is objective
obyektif bahwa piutang lain-lain tersebut di atas evidence that other receivable is impaired. Based
mengalami penurunan nilai. Berdasarkan bukti on the objective evidence obtained such as past
obyektif yang dikumpulkan seperti tidak due breach in the letter of undertaking and
terpenuhinya batas waktu yang tercantum dalam uncertainty in the collection, the Group recorded
surat kesanggupan serta ketidakpastian impairment loss on the other receivables
kolektabilitas, Grup mencatat penurunan nilai dari amounting to the carrying value as of September
piutang lain lain sebesar tercatat pada tanggal 30 30, 2025, based on the objective evidence. The
September 2025, berdasarkan bukti obyektif impairment loss has not eliminated
tersebut. Penurunan nilai ini tidak menghilangkan the Group claim rights to DRSC and DRS.
hak tagih Grup terhadap DRSC dan DRS.
Berdasarkan evaluasi dari manajemen pada Based on management evaluation on September
tanggal 30 September 2025 dan 31 Desember 30, 2025 and December 31, 2024, management
2024, manajemen berkeyakinan bahwa penurunan believes that impairment of other receivables is
nilai piutang lain-lain cukup untuk menutup sufficient to cover possible losses of such
kemungkinan kerugian atas nilai piutang terkait. receivables.
7. PERSEDIAAN 7. INVENTORIES
Persediaan dinyatakan pada nilai biaya perolehan Inventories recorded at its acquisition cost with
dengan rincian sebagai berikut: details as follows:
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Suku cadang 25,289 17,157 Spareparts
Makanan dan minuman 7,195 6,608 Food and beverages
Lainnya 1,809 1,130 Others
Total 34,293 24,895 Total
Termasuk dalam saldo persediaan suku cadang di Included in the above spareparts inventory
atas adalah penyisihan atas keusangan persediaan balances is the allowance for obsolescence of
sebesar Rp2.924 dan Rp3.006 Pada tanggal 30 inventories amounting to Rp2,924 and Rp3,006 As
September 2025 dan 31 Desember 2024. of September 30, 2025 and December 31, 2024.
Grup mengasuransikan sebagian persediaan The Group had insured certain of its inventories As
tertentu Pada tanggal 30 September 2025 dan 31 of September 30, 2025 and December 31, 2024
Desember 2024 yang tercakup dalam polis which covered by property insurance all risk policy.
asuransi properti semua risiko.
Berdasarkan hasil penelaahan terhadap harga Based on a review of the market prices and
pasar dan kondisi fisik dari persediaan pada physical conditions of the inventories at the
tanggal pelaporan, manajemen berkeyakinan reporting dates, management believes that the
bahwa penyisihan tersebut di atas cukup untuk above allowance is adequate to cover any possible
menutup kemungkinan kerugian dari keusangan losses from obsolescence and decline in market
dan penurunan nilai pasar persediaan. values of inventories.
42
Page 46
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
8. ASET YANG DIMILIKI UNTUK DIJUAL DAN 8. ASSETS HELD FOR SALE AND DISCONTINUED
OPERASI YANG DIHENTIKAN OPERATIONS
Aset terkait dengan CASB dan CASD disajikan The assets related to CASB and CASD have been
sebagai dimiliki untuk dijual setelah adanya presented as held for sale following the approval of
persetujuan manajemen Grup dan pemegang the Group’s management and shareholders to
saham untuk melikuidasi CASB dan CASD. liquidate CASB and CASD.
Aset yang akan dilepas diklasifikasikan sebagai Assets and liabilities to be disposed is classified as
aset yang dimiliki untuk dijual dan liabilitas terkait assets held for sale and liabilities associated with
dicatat pada nilai buku dengan perincian sebagai assets held for sale are stated at carrying value
berikut: with details as follows:
30 Sep 2025/ 31 Des 2024/
Aset Sep 30, 2025 Dec 31, 2024 Assets
Persediaan 61 61 Inventories
Total 61 61 Total
30 Sep 2025/ 31 Des 2024/
Liabilitas Sep 30, 2025 Dec 31, 2024 Liabilities
Beban akrual dan provisi 1,065 1,220 Accrued expenses and provisions
Total 1,065 1,220 Total
Analisis hasil operasi yang dihentikan adalah Analysis of the result of discontinued operations
sebagai berikut: is as follows:
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Pendapatan lain-lain 436 1,513 Other operanting income
Laba sebelum pajak dari Profit before tax of
operasi yang dihentikan 436 1,513 discontinued operations
Laba periode berjalan dari Profit for the period from
operasi yang dihentikan 436 1,513 discontinued operations
Tabel berikut memberikan informasi yang terkait The following table gives cash flow information
dengan arus kas atas operasi yang dihentikan. relating to discontinued operations.
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Arus kas operasi 286 (4,448) Operating cash flows
Arus kas investasi -- -- Investing cash flows
Arus kas pendanaan -- -- Financing cash flows
Jumlah arus kas 286 (4,448) Total cash flows
43
Page 47
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
9. PAJAK 9. TAXATION
a. Tagihan pajak penghasilan a. Claims for tax refund
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Entitas Anak Subsidiaries
2024 2,251 2,251 2024
2023 -- 2,404 2023
Total 2,251 4,655 Total
b. Pajak dibayar di muka b. Prepaid taxes
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Perusahaan The Company
Pajak penghasilan: Income tax:
Pasal 23 705 -- Article 23
Pajak pertambahan nilai 337 6,247 Value added tax
Entitas Anak Subsidiaries
Pajak penghasilan: Income tax:
Pasal 23 -- 3,039 Article 23
Total 1,042 9,286 Total
c. Utang pajak c. Taxes payable
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Perusahaan The Company
Pajak penghasilan: Income tax:
Pasal 4 (2) 1 1 Article 4 (2)
Pasal 21 375 180 Article 21
Pasal 23 3 5 Article 23
Sub-total 379 186 Sub-total
Entitas Anak Subsidiaries
Pajak penghasilan: Income tax:
Pasal 4 (2) 525 402 Article 4 (2)
Pasal 21 1,709 655 Article 21
Pasal 23 9,420 6,718 Article 23
Pasal 25 13,531 4,110 Article 25
Pasal 26 133 587 Article 26
Pasal 29 28,374 68,984 Article 29
Pajak pembangunan (PB1) 23,962 26,031 Development tax (PB1)
Pajak pertambahan nilai 8,694 7,007 Value added tax
Sub-total 86,348 114,494 Sub-total
Total 86,727 114,680 Total
44
Page 48
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
d. Beban pajak penghasilan d. Income tax expenses
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Dibebankan ke laba rugi Charged to profit loss
Pajak kini: Current tax:
Entitas Anak Subsidiaries
PT Jasa Angkasa Semesta Tbk (115,147) (110,975) PT Jasa Angkasa Semesta Tbk
PT JAS-Aero Engineering Services (18,565) (15,945) PT JAS-Aero Engineering Services
PT Purantara Mitra Angkasa Dua (15,565) (12,990) PT Purantara Mitra Angkasa Dua
PT Cahaya Anugrah Sarana Catering PT Cahaya Anugrah Sarana Catering
(d/h PT Cardig Anugrah Sarana Catering) (2,224) -- (previously PT Cardig Anugrah Sarana Catering)
Subtotal (151,501) (139,910) Subtotal
Pajak tangguhan: Deferred tax:
Perusahaan 331 159
Entitas Anak Subsidiaries
PT Jasa Angkasa Semesta Tbk (9,692) 2,858 PT Jasa Angkasa Semesta Tbk
PT JAS-Aero Engineering Services 508 (90) PT JAS-Aero Engineering Services
PT Jakarta Aviation Training Center -- 695 PT Jakarta Aviation Training Center
PT Cahaya Anugrah Sarana Catering PT Cahaya Anugrah Sarana Catering
(d/h PT Cardig Anugrah Sarana Catering) -- (570) (previously PT Cardig Anugrah Sarana Catering)
PT Purantara Mitra Angkasa Dua 684 (507) PT Purantara Mitra Angkasa Dua
Subtotal (8,169) 2,545 Subtotal
Beban pajak penghasilan yang Income tax expense
dibebankan ke laba rugi (159,670) (137,365) charge to profit or loss
Dibebankan ke penghasilan
komprehensif lain Charged to other comprehesive income
Pajak tangguhan: Deferred tax:
Perusahaan
Entitas Anak (26) (108) The Company
Entitas Anak Subsidiaries
PT Jasa Angkasa Semesta Tbk (1,649) (970) PT Jasa Angkasa Semesta Tbk
Laba (rugi) atas pengukuran kembali Re-measurement gain (loss)
dibebankan
liabilitas imbalan
ke labakerja
rugi (1,675) (1,078) employee benefit liability
45
Page 49
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pajak kini Current tax
Rekonsiliasi antara laba sebelum pajak A reconciliation between profit before income tax
penghasilan menurut laporan laba rugi dan as shown in the consolidated statements of profit
penghasilan komprehensif lain konsolidasian or loss and other comprehensive income and
dengan laba kena pajak adalah sebagai berikut: taxable income are as follows:
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) 9 Bulan/ Months )
Laba sebelum pajak menurut Profit before tax per consolidated
laporan laba rugi dan penghasilan statements of profit loss and
komprehensif lain konsolidasian 792,187 639,759 other comprehensive income
Penyesuaian dan eliminasi Adjusment and elimination of
laba sebelum pajak Entitas Anak (659,297) (597,309) profit before income tax - Subsidiaries
Laba sebelum pajak Profit before income tax
penghasilan - Perusahaan 132,890 42,450 - the Company
Beda temporer: Temporary differences:
Imbalan pasca kerja 938 945 Post-employment benefits
Tunjangan lain - lain 566 -- Other allowances
Total 1,504 945 Total
Beda tetap: Permanent differences :
Beban pajak 5,524 4,023 Tax expenses
Sumbangan dan jamuan 87 120 Donation and entertainment
Denda pajak 150 (203) Tax penalty
Pendapatan dividen (245,823) (113,556) Dividend income
Kerugian atas pengalihan piutang (129,807) -- loss on transfer of receivables
Penghasilan bunga dikenakan Interest income already subjected to
pajak final (25,073) (8,605) final tax
Penyisihan piutang ragu ragu -- 175,231 Allowance for doubtful account
Pendapatan atas pemulihan penyisihan Income from recovery of
piutang ragu ragu -- (105,864) allowance for doubtful accounts
Lainnya (23) -- Others
Total (394,965) (48,854) Total
Penghasilan kena pajak (rugi fiskal)
periode berjalan (260,571) (5,459) Taxable income (fiscal loss) for the periods
Akumulasi rugi fiskal pada awal Tax losses carry-forward
tahun (39,272) -- at beginning of year
Akumulasi rugi fiskal pada akhir periode (299,843) (5,459) Tax losses carry-forward at end of Period
46
Page 50
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
e. Hasil pemeriksaan pajak e. Tax assessments
Perusahaan The Company
Tahun Pajak 2018 Fiscal Year 2018
Pada tanggal 7 Februari 2022, Perusahaan On February 7, 2022, the Company filled an
mengajukan keberatan sehubungan dengan objection related to tax overpayment decision
Surat Ketetapan Pajak Lebih Bayar (“SKPLB”) letters which corrected the previous fiscal loss
yang melakukan koreksi atas rugi fiskal yang recognized by the Company amounting to
diakui sebelumnya sebesar Rp46.099 kepada Rp46,099 to Directorate General of Taxes. On
Direktorat Jenderal Pajak. Pada tanggal December 16, 2022, the Company had received
16 Desember 2022, Perusahaan telah decision from Directorate General of Taxes
menerima keputusan keberatan dari Direktorat which reject the Company’s objection. On
Jenderal Pajak yang menolak keberatan yang March 13, 2023, the Company submitted a letter
diajukan oleh Perusahaan. Pada tanggal 13 of appeal to the Tax Court in response to the
Maret 2023, Perusahaan mengajukan surat above decision. On July 16, 2024, the Tax Court
banding kepada Pengadilan Pajak terkait issued decision regarding the rejection of the
keputusan di atas. Pada tanggal 16 Juli 2024, appeal by the Company against the Directorate
Pengadilan Pajak mengeluarkan keputusan General of Taxes. Regarding this decision, on
terkait penolakan atas banding oleh Perusahaan October 28, 2024, the Company submitted
terhadap Direktorat Jenderal Pajak. Terhadap a Request for Review to the Supreme Court. Up
keputusan tersebut, pada tanggal 28 Oktober to the date completion of these interim
2024, Perusahaan mengajukan Permohonan consolidated financial statements, the Company
Peninjauan kembali kepada Mahkamah Agung. has not received a decision letter regarding the
Sampai dengan tanggal penyelesaian laporan request for review.
keuangan konsolidasian interim ini, Perusahaan
belum menerima surat keputusan terkait
permohonan peninjauan kembali tersebut.
CASC CASC
Tahun Pajak 2020 Fiscal Year 2020
Pada tanggal 6 Juni 2023, CASC menerima On June 6, 2023, CASC received SKPLB
SKPLB No.00005/406/20/059/23 atas pajak No.00005/406/20/059/23 corporate income tax
penghasilan badan tahun 2020 sebesar Rp921 for year 2020 amounting to Rp921 in connection
sehubungan dengan permintaan restitusi lebih with a request for refund of tax overpayment for
bayar pajak atas tahun tersebut. Pada tanggal that year. On June 14, 2023, CASC received
14 Juni 2023, CASC menerima Surat Keputusan the Decree of the Directorate General of Taxes
Direktur Jendral pajak No: KEP- No: KEP-00125/PPH/KPP.0709/2023 stating
00125/PPH/KPP.0709/2023 yang menyatakan that the overpayment of corporate income tax in
bahwa lebih bayar pajak penghasilan badan 2020 of Rp921 will be compensated with the
tahun 2020 sebesar Rp921 akan 2017 tax payable of Rp1,914. On June 16,
dikompensasikan dengan utang pajak tahun 2023, CASC received Tax Overpayment Refund
2017 sebesar Rp1.914. Pada tanggal 16 Juni Order (“SPMKB”) amounted to Rp921. CASC
2023, CASC menerima Surat Perintah has made payment for the related SPMKB.
Membayar Kelebihan Pajak (“SPMKB”) sebesar
Rp921. CASC telah melakukan pembayaran
atas SPMKB tersebut.
47
Page 51
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Selain itu, CASC juga menerima SKPKB atas In addition, CASC also received SKPKB VAT
PPN tahun 2020 sebesar Rp625. Pada tanggal year 2020 amounted to Rp625. On September
4 September 2023, CASC mengajukan 4, 2023, CASC submitted an objection to the
keberatan kepada Direktorat Jenderal Pajak Directorate General of Taxes regarding the VAT
atas SKPKB PPN. Pada tanggal 14 Mei 2024, SKPKB. On May 14 2024, CASC received
CASC menerima 3 (tiga) surat keputusan 3 (three) decision letters from the Directorate
Direktorat Jenderal Pajak yaitu: surat No. KEP- General of Taxes, namely: letter No. KEP-
00971/KEB/PJ/WPJ.07/ 2024 yang menolak 00971/KEB/PJ/WPJ.07/ 2024 which
keberatan, surat No. KEP rejected the objection, letter No. KEP-
00972/KEB/PJ/WPJ.07/2024 yang menolak 00972/KEB/PJ/WPJ.07/2024 which rejected the
keberatan, dan surat No. KEP-00973/KEB/PJ/ objection, and letter No. KEP-00973/KEB/PJ/
WPJ.07/2024 yang mengabulkan keberatan WPJ.07/2024 which granted the objection
yang di ajukan oleh CASC. submitted by CASC.
Pada tanggal 14 Agustus 2024, CASC On August 14, 2024, CASC submitted an
mengajukan permohonan banding atas surat appeal against the Directorate General of
keputusan Direktorat Jenderal Pajak No. KEP Taxes' decision letter No. KEP
00972/KEB/PJ/WPJ.07/2024 dengan surat 00972/KEB/PJ/WPJ.07/2024 with letter
No. 032/CASC-TAX/VIII/2024 kepada No. 032/CASC-TAX/VIII/2024 to the Tax Court.
Pengadilan Pajak. Sampai dengan tanggal Up to the date completion of these interim
penyelesaian laporan keuangan konsolidasian consolidated financial statements, CASC has
interim ini, CASC belum menerima surat not received a decision letter on the appeal
keputusan dari permohonan banding tersebut. request.
Tahun Pajak 2019 Fiscal Year 2019
Pada tanggal 14 Desember 2022, CASC On December 14, 2022, CASC sent a letter to
mengirimkan surat keberatan ke Direktorat Directorate General of Taxes No. 007/CASC-
Jenderal Pajak dengan No.007/CASC- TAX/XII/2022 related to SKPKB of income tax
TAX/XII/2022 sehubungan dengan SKPKB PPh article 23 No. 00004/203/19/059/22 amounted
Pasal 23 No.00004/203/19/059/22 sebesar to Rp2,608. Based on its decision
Rp2.608. Berdasarkan Keputusan Direktur No. KEP-03004/KEB/PJ/WPJ.07/2023 dated on
Jendral Pajak No. KEP- October 10, 2023, Directorate General of Taxes
03004/KEB/PJ/WPJ.07/2023 tanggal 10 had decided to reject CASC’s objection.
Oktober 2023, Direktorat Jenderal Pajak
memutuskan untuk menolak keberatan CASC.
Pada tanggal 8 Januari 2024, CASC On January 8, 2024, CASC submitted letter an
mengajukan permohonan banding dengan surat appeal with letter No. 002/CASC-TAX/I/2024 to
No. 002/CASC-TAX/I/2024 kepada Pengadilan the Tax Court. Up to the date completion of
Pajak. Sampai dengan tanggal penyelesaian these interim consolidated financial statements,
laporan keuangan konsolidasian interim ini, CASC had not obtained any decision on the
CASC belum menerima surat keputusan dari appeal.
permohonan banding tersebut.
48
Page 52
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
f. Aset dan liabilitas pajak tangguhan f. Defered tax assets and liabilities
Rincian aset pajak tangguhan Grup adalah The details of the Group deferred tax assets
sebagai berikut: are as follows:
Dibebankan pada
Dibebankan penghasilan
pada komprehensif lain/
laba rugi/ Charged to other
Perusahaan dan 1 Januari 2025/ Charged to comprehensive Penyesuaian/ 30 September 2025/ The Company and
entitas anak January 1, 2025 profit or loss income Adjustment September 30, 2025 subsidiaries
Imbalan pasca kerja 30,968 (463) (1,675) -- 28,830 Post employment benefits
Penyisihan penurunan Allowance for impairment
nilai piutang usaha 12,990 (494) -- -- 12,496 of trade receivables
Imbalan kerja lainnya 27,361 (7,294) -- -- 20,067 Other employee benefits
Penyisihan lain-lain -- -- -- -- -- Other provision
Penyusutan aset tetap (38,083) 421 -- -- (37,662) Depreciation of fixed assets
Transaksi sewa (1,843) (339) -- -- (2,182) Lease transaction
Aset pajak
tangguhan 31,393 (8,169) (1,675) -- 21,549 Deferred tax assets
Dibebankan pada
Dibebankan penghasilan
pada komprehensif lain/
laba rugi / Charged to other
Perusahaan dan 1 Januari 2024/ Charged to comprehensive Penyesuaian/ 31 Desember 2024/ The Company and
entitas anak January 1, 2024 profit or loss income Adjustment December 31, 2024 subsidiaries
Imbalan pasca kerja 30,462 95 411 -- 30,968 Post employment benefits
Penyisihan penurunan Allowance for impairment
nilai piutang usaha 14,744 (1,754) -- -- 12,990 of trade revceivables
Imbalan kerja lainnya 12,952 12,451 1,958 27,361 Other employee benefits
Penyisihan lain-lain 2,027 -- -- (2,027) -- Other provision
Penyusutan aset tetap (33,666) (947) -- (3,470) (38,083) Depreciation of fixed assets
Transaksi sewa (3,241) (1,065) -- 2,463 (1,843) Lease transaction
Aset pajak
tangguhan 23,278 8,780 411 (1,076) 31,393 Deferred tax assets
49
Page 53
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Rincian liabilitas pajak tangguhan Grup adalah The details of the Group deferred tax
sebagai berikut: liabilitiesare as follows:
Dibebankan pada
Dibebankan penghasilan
pada komprehensif lain/ Efek
laba rugi/ Charged to Translasi/
1 Januari 2025/ Charged to other comprehensive Translation Penyesuaian/ 30 September 2025/
January 1, 2025 profit or loss income Effect Adjustment September 30, 2025
Entitas Anak Subsidiaries
Nilai wajar pinjaman (736) -- -- -- 736 -- Fair value of loan
Imbalan pasca kerja 358 -- -- -- (358) -- Post employee benefits
Penyisihan kerugian Allowance for expected
kredit ekspektasian 177 -- -- -- (177) -- credit losses
Liabilitas
pajak tangguhan (201) -- -- -- 201 -- Deferred tax liabilities
Dibebankan pada
Dibebankan penghasilan
pada komprehensif lain/ Efek
laba rugi / Charged to Translasi/
1 Januari 2024/ Charged to other comprehensive Translation Penyesuaian/ 31 Desember 2024/
January 1, 2024 profit or loss income Effect Adjustment December 31, 2024
Entitas Anak Subsidiaries
Nilai wajar pinjaman (1,735) 1,064 -- (65) -- (736) Fair value of loan
Imbalan pasca kerja 663 -- -- 29 (334) 358 Post employee benefits
Penyisihan kerugian Allowance for expected
kredit ekspektasian 169 -- -- 8 -- 177 credit losses
Liabilitas
pajak tangguhan (903) 1,064 -- (28) (334) (201) Deferred tax liabilities
10. UANG MUKA DAN BIAYA DIBAYAR DI MUKA 10. ADVANCES AND PREPAID EXPENSES
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Uang muka Advances
Pemasok 4,554 4,275 Supplier
Karyawan 2,037 2,885 Employee
Lain-lain (dibawah Rp.1.000) 289 451 Others (below Rp1,000)
Biaya dibayar di muka Prepaid Expenses
Konsesi 36,831 2,626 Concession
Sewa 9,670 1,118 Rental
Asuransi 5,717 -- Insurance
Operasional 954 3,026 Operational
Lain-lain (dibawah Rp.1.000) 4,599 4,185 Others (below Rp1,000)
Total 64,651 18,566
50
Page 54
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
11. ASET TETAP 11. FIXED ASSETS
30 September 2025/ September 30, 2025
Saldo awal/ Efek Translasi/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Translation Ending
balance Additions Deductions Reclassification effect balance
Biaya Perolehan Cost
Tanah 18,928 -- -- (14,834) -- 4,094 Land
Bangunan dan renovasi Buildings and leasehold
bangunan sewa 200,000 5,044 (6,150) (23,968) -- 174,926 improvements
Peralatan operasi 901,449 23,124 (6,826) 37,369 -- 955,116 Operating equipments
Kendaraan bermotor 28,578 5,036 (236) (15) -- 33,363 Motor vehicles
Instalasi dan komunikasi 107,705 3,519 (4) 2,523 -- 113,743 Installation and communication
Peralatan dan perabot kantor 65,513 1,950 (2,744) 547 -- 65,266 Office furniture and equipments
Aset dalam penyelesaian 56,765 21,942 -- (57,630) -- 21,077 Construction in progress
Total 1,378,938 60,615 (15,960) (56,008) -- 1,367,585 Total
Akumulasi penyusutan Accumulated Depreciation
Bangunan dan renovasi Buildings and leasehold
bangunan sewa 137,519 7,087 (5,671) (17,578) -- 121,357 improvements
Peralatan operasi 569,883 44,846 (6,808) (16,506) -- 591,415 Operating equipments
Kendaraan bermotor 22,485 1,782 (236) (15) -- 24,016 Motor vehicles
Instalasi dan komunikasi 91,036 6,268 (4) 6 -- 97,306 Installation and communication
Peralatan dan perabot kantor 56,830 2,747 (2,759) 1,113 -- 57,931 Office furniture and equipments
Total 877,753 62,730 (15,478) (32,980) -- 892,025 Total
Nilai tercatat - neto 501,185 475,560 Net carrying value
31 Desember 2024/ December 31, 2024
Saldo awal/ Efek Translasi/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Translation Ending
balance Additions Deductions Reclassification effect balance
Biaya Perolehan Cost
Tanah 18,243 -- -- -- 685 18,928 Land
Bangunan dan renovasi -- -- Buildings and leasehold
bangunan sewa 196,068 3,935 (4,398) 3,192 1,203 200,000 improvements
Peralatan operasi 849,316 42,424 (8,097) 17,108 698 901,449 Operating equipments
Kendaraan bermotor 28,823 5,244 (5,490) -- 1 28,578 Motor vehicles
Instalasi dan komunikasi 100,144 5,030 (421) 2,952 -- 107,705 Installation and communication
Peralatan dan perabot kantor 63,012 2,382 (1,679) 1,798 -- 65,513 Office furniture and equipments
Aset dalam penyelesaian 19,969 62,329 -- (25,533) -- 56,765 Construction in progress
Total 1,275,575 121,344 (20,085) (483) 2,587 1,378,938 Total
Akumulasi penyusutan Accumulated Depreciation
Bangunan dan renovasi Buildings and leasehold
bangunan sewa 133,297 7,827 (4,396) -- 791 137,519 improvements
Peralatan operasi 523,736 51,760 (7,392) 1,081 698 569,883 Operating equipments
Kendaraan bermotor 27,172 802 (5,490) -- 1 22,485 Motor vehicles
Instalasi dan komunikasi 85,011 6,446 (421) -- -- 91,036 Installation and communication
Peralatan dan perabot kantor 56,595 2,955 (1,639) (1,081) -- 56,830 Office furniture and equipments
Total 825,811 69,790 (19,338) -- 1,490 877,753 Total
Nilai tercatat - neto 449,764 501,185 Net carrying value
51
Page 55
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Beban penyusutan aset tetap adalah sebagai Depreciation of fixed assets are as follows:
berikut:
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Beban usaha (Catatan 23) Operating expenses (Note 23)
Pergudangan dan penunjang penerbangan 46,836 40,733 Cargo and ground handling
Rilis dan perbengkelan pesawat udara 6,965 4,895 Aircraft release and maintenance
Katering 7,373 4,021 Catering
Pelatihan penerbangan -- 981 Aviation training
Umum dan administrasi 1,556 899 General and administrative
Total 62,730 51,529 Total
Tingkat penyelesaian atas aset dalam Completion rates on assets in progress is between
penyelesaian adalah berkisar antara 30% sampai 30% to 95%. Management estimates that in the
95%. Manajemen memperkirakan bahwa pada end of 2026, those assets are ready to use.
akhir tahun 2026 aset tersebut telah siap
digunakan.
Aset tetap entitas anak diasuransikan kepada pihak Subsidiaries’ fixed assets were insured to third
ketiga terhadap risiko kerugian akibat kebakaran, party insurers, against fire, theft and other risk with
pencurian dan risiko kerugian lainnya dengan nilai the sum insured of Rp488,153 and Rp486,304 as
pertanggungan masing-masing sebesar Rp488.153 of September 30, 2025 and December 31, 2024,
dan Rp486.304 pada tanggal 30 September 2025 respectively.
dan 31 Desember 2024.
Manajemen berpendapat bahwa nilai Management believes that the insurance coverage
pertanggungan cukup untuk menutupi is adequate to cover possible losses on the assets
kemungkinan kerugian atas aset yang insured.
dipertanggungkan.
Rincian aset tetap yang dijual atau dihapuskan Details of sale or disposal of fixed assets is as
adalah sebagai berikut: follows:
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Nilai buku - neto (482) (607) Net carrying value
Harga jual 701 181 Selling price
Rugi penjualan atau Loss on sale or disposal of
penghapusan aset tetap (Catatan 24) 219 (426) fixed assets (Note 24)
52
Page 56
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
12. GOODWILL 12. GOODWILL
Akun ini merupakan goodwill yang timbul dari: This account represents goodwill arising from:
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Akuisisi PT Anugrah Jasa Caterindo Acquisition of PT Anugrah Jasa Caterindo
oleh CASC 16,640 16,640 by CASC
Akuisisi AAG 476 476 Acquisition of AAG
Akumulasi penurunan nilai (2,242) (2,242) Accumulated impairment loss
Total 14,874 14,874 Total
Nilai terpulihkan dari goodwill ditentukan The recoverable amount of goodwill was
berdasarkan perhitungan nilai pakai menggunakan determined based on value in use calculation
proyeksi arus kas dari anggaran keuangan. Tingkat based using cash flow projection from financial
diskonto sebelum pajak yang digunakan atas budgets. The pre-tax discount rate applied to cash
proyeksi arus kas adalah 23,5% dan arus kas yang flow projections is 23.5% and cash flow beyond five
melebihi periode lima tahun diekstrapolasi year period are extrapolated using a 2% growth
menggunakan tingkat pertumbuhan 2%. rate. Based on the result of review for impairment
Berdasarkan hasil penelaahan terhadap adanya at the end of the year, management believes that
penurunan nilai pada akhir tahun, manajemen there are no impairment loss that needs to be
berkeyakinan bahwa tidak ada penurunan nilai recognized by the Group.
yang perlu diakui oleh Grup.
13. ASET LAIN-LAIN 13. OTHER ASSETS
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Aset lancar lainnya Other current assets
Jaminan sewa 8,832 7,563 Rental deposit
Lain-lain (di bawah Rp1.000) 2,704 2,440 Others (below Rp1,000)
Sub-total 11,536 10,003 Sub-total
Aset tidak lancar lain - lain Other non-current assets
Uang jaminan konsesi (Catatan 27c) 15,659 15,659 Security deposit concession (Note 27c)
Biaya dibayar di muka jangka panjang 2,260 1,834 Long-term prepaid expense
Uang jaminan 1,269 2,243 Security deposit
Biaya konsesi dibayar dimuka Long-term prepaid
jangka panjang (Catatan 27c) -- 24,506 concession fee (Note 27c)
Uang muka atas pembelian aset tetap -- 1,746 Advance for purchase of fixed assets
Lain-lain (masing-masing
dibawah Rp1.000) 230 655 Others (below Rp1,000)
Sub-total 19,418 46,643 Sub-total
Total 30,954 56,646 Total
53
Page 57
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
14. UTANG USAHA 14. ACCOUNTS PAYABLE
a. Berdasarkan pemasok a. By supplier
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Pihak ketiga 125,664 141,185 Third parties
Pihak berelasi (Catatan 26) -- 236 Related parties (Note 26 )
Total 125,664 141,421 Total
b. Berdasarkan mata uang b. By currencies
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Rupiah 123,136 134,867 Rupiah
Dolar Amerika Serikat 1,664 5,740 United States Dollar
Dolar Singapura 864 440 Singapore Dollar
Euro -- 374 Euro
Total 125,664 141,421 Total
Jangka waktu kredit untuk jasa pemasok dan Payment to suppliers and purchases of spareparts
pembelian suku cadang berkisar antara 15 sampai have credit terms of 15 to 45 days.
45 hari.
Tidak terdapat jaminan yang diberikan oleh Grup There is no collateral provided by the Group on its
atas utang usaha kepada pemasok. accounts payable to suppliers.
15. BEBAN AKRUAL 15. ACCRUED EXPENSES
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Gaji dan tunjangan 104,462 141,152 Salary and allowances
Konsesi dan biaya bersama kargo 104,208 67,320 Concession fee and cargo sharing cost
Diskon penjualan 15,428 14,522 Sales discount
Sewa 14,000 10,270 Rental
Jasa pelayanan sub-kontraktor Outsourcing fee on
penanganan darat 10,674 7,972 ground handling services
Komisi penjualan 7,515 24,473 Sales commissions
Terminasi utang sewa pembiayaan -- 49,280 Termination of under finance lease
Lain-lain (dibawah Rp9.000) 110,925 89,251 Others (below Rp9,000)
Total 367,212 404,240 Total
54
Page 58
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Berdasarkan surat dari FFS Lease B.V (d/h SIM- Based on a letter from FFS Lease B.V (previously
Lease B.V) kepada JATC perihal SIM-Lease B.V) to JATC regarding the assignment
pengalihan dan penyerahan piutang dan jaminan and transfer of receivables and collateral (Cessie),
(Cessie), tertanggal 26 Juni 2025, FFS Lease B.V as of June 26, 2025, FFS Lease B.V has assigned
telah menyerahkan dan mengalihkan haknya and transferred its rights in the amount of
sebesar US$3.049.100 kepada Trincap Aviation US$3,049,100 to Trincap Aviation Partners Limited.
Partners Limited.
Pada tanggal 21 Juli 2025, Perusahaan telah On July 21, 2025, the Company entered into a
menandatangani akta jual beli saham atas saham Share Sale and Purchase Deed for the sale of the
milik Perusahaan pada JATC sebanyak 1.031.745 Company shares in JATC in the amount of
saham atau setara dengan 51% dari seluruh 1,031,745 shares, representing 51% of the total
saham yang telah ditempatkan dan dikeluarkan issued and paid-up shares in JATC to Trincap
oleh JATC kepada Trincap Aviation Partners Aviation Partners Limited (“Trincap”), for a sale
Limited (“Trincap”), dengan harga pembelian prices of Rp1. Thus, the termination of under
sebesar Rp1. Sehingga terminasi utang sewa finance lease has been transferred to Trincap.
pembiayaan telah beralih kepada Trincap.
16. SEWA 16. LEASES
a. Aset hak-guna a. Right-of-use assets
Rincian aset hak-guna adalah sebagai berikut: Details of right-of-use assets are as follows:
30 September 2025/ September 30, 2025
Peralatan Kendaraan
operasional/ bermotor
Operational Bangunan/ Motor Tanah/
equipment Buillding vehicles Land Total
Biaya perolehan At Cost
Saldo per 1 Januari 2025 45,242 198,466 19,871 8,335 271,914 Balance as of January 1, 2025
Penambahan 3,276 16,786 1,600 -- 21,662 Addition
Pengurangan (467) (4,007) (317) -- (4,791) Deduction
Saldo per 30 September 2025 48,051 211,245 21,154 8,335 288,785 Balance as of September 30, 2025
Akumulasi penyusutan Accumulated Depreciation
Saldo per 1 Januari 2025 (19,469) (94,740) (11,473) (7,806) (133,488) Balance as of January 1, 2025
Penyusutan (4,807) (42,929) (3,834) (694) (52,264) Depreciation
Pengurangan -- 3,007 -- -- 3,007 Deduction
Saldo per 30 September 2025 (24,276) (134,662) (15,307) (8,500) (182,745) Balance as of September 30, 2025
Nilai tercatat neto per Net carrying value as of
30 September 2025 23,775 76,583 5,847 (165) 106,040 September 30, 2025
55
Page 59
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember 2024/December 31, 2024
Peralatan Kendaraan
operasional/ bermotor
Operational Bangunan/ Motor Tanah/
equipment Buillding vehicles Land Total
Biaya Perolehan At cost
Saldo per 1 Januari 2024 38,146 126,992 19,011 8,335 192,484 Balance as of January 1, 2024
Penambahan 9,596 106,444 8,174 -- 124,214 Addition
Pengurangan (2,500) (34,970) (7,308) -- (44,778) Deduction
Reklasifikasi Asset Tetap -- -- (6) -- (6) Reclasification to fixed assets
Saldo per 31 Desember 2024 45,242 198,466 19,871 8,335 271,914 Balance as of December 31, 2024
Akumulasi penyusutan Accumulated depreciation
Saldo per 1 Januari 2024 (12,766) (64,659) (12,634) (6,219) (96,278) Balance as of January 1, 2024
Penyusutan (9,203) (55,326) (6,147) (1,587) (72,263) Depreciation
Pengurangan 2,500 25,245 7,308 -- 35,053 Deduction
Saldo per 31 Desember 2024 (19,469) (94,740) (11,473) (7,806) (133,488) Balance as of December 31, 2024
Nilai tercatat neto per Net carrying value as of
31 Desember 2024 25,773 103,726 8,398 529 138,426 December 31, 2024
b. Liabilitas sewa b. Lease liabilities
Nilai tercatat liabilitas sewa dan The carrying amounts of lease liabilities and
pergerakannya selama tahun berjalan adalah the movements during the year are as follows:
sebagai berikut:
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Biaya perolehan
Saldo awal 122,633 85,830 Beginning balance
Penambahan 24,498 124,214 Addition
Pengurangan (1,785) (9,911) Deduction
Pertambahan bunga 7,833 9,349 Interest accretion
Pembayaran (58,923) (86,849) Payments
Saldo akhir 94,256 122,633 Ending balance
Penyajian dalam laporan posisi keuangan The presentation in the consolidated statement
konsolidasian adalah sebagai berikut: of financial position are as follows:
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Bagian jangka pendek 29,054 56,387 Current portion
Bagian jangka panjang 65,202 66,246 Non current portion
Saldo akhir 94,256 122,633 Ending balance
Pembayaran minimum sewa dimasa yang Future minimum lease payments under the
akan datang berdasarkan perjanjian sewa lease agreements together with the present
beserta nilai wajar dari pembayaran minimum value of minimum lease payments are as
sewa adalah sebagai berikut: follows:
56
Page 60
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Dalam satu tahun 32,230 63,287 Within on year
Di atas satu tahun 71,316 73,981 Over one year
Total pembayaran minimum Total future minimum lease
sewa 103,546 137,268 payments
Jumlah biaya keuangan (9,290) (14,635) Amount representing finance charges
Nilai wajar pembayaran Present value of
minimum sewa 94,256 122,633 minimum lease payments
c. Jumlah yang diakui dalam laporan laba rugi c. Amount recognized in the consolidated
konsolidasian statement of profit or loss
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
Penyusutan (Catatan 23) 52,264 47,784 Depreciation (Note 23)
Beban bunga utang sewa 7,833 5,871 Interest on lease liabilities
Beban yang terkait dengan Expenses related to
sewa jangka pendek dan short-term lease and
aset bernilai rendah 11,408 10,185 low-value assets
Total 71,505 63,840 Total
Beban penyusutan aset hak-guna adalah sebagai Depreciation of right-of-use assets are as follows:
berikut:
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Pergudangan dan penunjang
penerbangan 47,120 41,577 Cargo and ground handling
Rilis dan perbengkelan pesawat Aircraft release and
udara 3,104 2,828 maintenance
Katering 2,040 2,928 Catering
Umum dan administrasi -- 451 General and administrative
Total 52,264 47,784 Total
57
Page 61
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
17. LIABILITAS IMBALAN KERJA 17. EMPLOYEE BENEFITS LIABILITIES
Grup memberikan imbalan kerja pada karyawan The Group provided employee benefits to those fir
yang memenuhi syarat, sesuai yang lebih tinggi the requirements, the higher of defined benefit
antara program pensiun imbalan pasti yang pension plan organized by them and employee
diselenggarakannya atau imbalan kerja sesuai benefits in accordance with Labor Law. In addition,
dengan UU Ketenagakerjaan. Selain itu, Grup juga the Group also provides long-term and other
memberikan imbalan kerja jangka panjang lainnya benefits covering all qualified employees as
kepada karyawan yang memenuhi syarat yang unfunded plan. There are 2,342 and 2,390
diselenggarakan tanpa pendanaan. Jumlah employees entitled to these benefits as of of
karyawan yang berhak atas imbalan-imbalan kerja September 30, 2025 and December 31, 2024,
tersebut masing-masing sebanyak 2.342 dan 2.390 respectively.
pada tanggal 30 September 2025 dan 31
Desember 2024.
Program pensiun Pension plan
Program ini memberikan imbalan pasca kerja This plan provides pension benefits based on
berdasarkan penghasilan dasar pensiun dan masa salaries of the employees and years of service.
kerja karyawan. Dana pensiun ini dikelola oleh The pension plan is managed by Dana Pensiun
Dana Pensiun Cardig Group. Pendanaan program Cardig Group. The pension plan is funded by
pensiun berasal dari kontribusi pemberi kerja dan contributions from both employer and employees.
karyawan. Pada tanggal 30 September 2025 dan As of September 30, 2025 and December 31,
31 Desember 2024, kontribusi pemberi kerja sesuai 2024, the employer contributions are in accordance
perhitungan aktuaris independen, sementara with an actuarial an independent calculations, while
kontribusi karyawan masing-masing sebesar 5,40% employee contributions amounted to 5.40% of the
dari total penghasilan akhir periode. total basic pension income, respectively.
Program ini mencakup lima entitas yang sama- The pension plan covers five entities under the
sama dikendalikan entitas induk. Total aset neto same control of the parent. Total net assets under
pada Dana Pensiun ini yang dapat diatribusikan this plan attributable to the employees of the Group
kepada karyawan-karyawan Grup adalah was Rp112,349 and Rp117.915 as of September
Rp112.349 dan Rp117.915 masing-masing pada 30, 2025 and December 31, 2024, respectively.
tanggal 30 September 2025 dan 31 Desember
2024.
Imbalan kerja sesuai dengan UU Employee benefits in accordance with the
Ketenagakerjaan Labor Law
Grup juga memberikan imbalan pasca kerja untuk The Group also provides post-employment benefits
karyawan yang memenuhi persyaratan sesuai covering all its qualifying employees in accordance
dengan Undang-undang Ketenagakerjaan with the Labor Law as specified in Law No.6 of
sebagaimana diatur dalam UU No.6 tahun 2023 2023 and labor agreement with employee.
dan perjanjian kerja dengan karyawan.
58
Page 62
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Imbalan kerja jangka panjang lainnya Other long term benefits
Entitas anak juga memberikan imbalan kerja The subsidiaries also provide other long-term
jangka panjang lain berupa uang cuti sebesar 1 kali benefits such as long-service leaves of up to 1
gaji untuk setiap 6 tahun masa kerja. month salary of the employee every 6 service
years.
Pada tanggal 31 Desember 2024, perhitungan As of December 31, 2024, the cost of providing
imbalan kerja Perusahaan dihitung oleh Kantor employee benefits is calculated by Kantor
Konsultan Aktuaria Steven & Mourits, aktuaris Konsultan Aktuaria Steven & Mourits, an
independen, sebagaimana tercantum dalam independent actuary, as stated in its report dated
laporan tanggal 14 Januari 2025 Asumsi utama January 14, 2025. The actuarial calculations were
yang digunakan dalam menentukan penilaian carried out using the following key assumptions:
aktuaris adalah sebagai berikut:
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Tingkat diskonto per tahun 7.00% - 7.10% 6.60% - 7.10% Discount rate per annum
Tingkat pengembalian aset program 6.50% 6.50% Expected return on plan assets
Tingkat kenaikan gaji dan tunjangan Salary and other benefits
Lain-lain per tahun 5.00% 4.00% - 6.00% Increment rate per annum
Tabel mortalitas TMI IV 2019 Mortality table
Tingkat cacat per tahun 10% dari tingkat mortalita/of the mortality rate Disability rate per annum
Tingkat pengunduran diri 10% di usia 25 tahun dan menurun linear menjadi Resignation rate per annum
0% hingga usia 45 tahun dan 2,5% pada usia 45 tahun
dan menurun linear menjadi 0,25% pada usia 54 tahun/
10% at age 25 years and reducing linearly to 0%
at age 45 years and 2.5% at age 45 years
and decrease linearly to 0.25% at age 54
Umur Pensiun Normal 55 Tahun/ 55 Years Normal Retirement Age
a. Liabilitas imbalan kerja jangka pendek : a. Short-term employee benefit liabilitiy:
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Imbalan kerja - Employee benefits -
jangka pendek (Catatan 17c) 39,004 34,564 current maturities (Note 17c)
Gaji dan tunjangan lainnya 2,383 2,941 Salaries and other allowances
Total liabilitas imbalan kerja Total short-term employee
jangka pendek 41,387 37,505 benefit liabilities
59
Page 63
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
b. Liabilitas imbalan kerja - jangka panjang : b. Liability for long-term employee benefits:
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Imbalan kerja - Employee benefits -
jangka panjang (Catatan 17c) 98,682 104,886 long-term maturities (Note 17c)
c. Jumlah yang diakui di laporan posisi keuangan c. Amounts recognized in the consolidated
konsolidasian adalah sebagai berikut: statement of financial position are as follows:
:
30 September 2025/ September 30, 2025
Imbalan Pasca Kerja/
Post Employment Benefits
Sesuai dengan UU Imbalan Kerja
Program Dana Ketenagakerjaan/ Jangka Panjang
Pensiun/Defined Accordance with Lainnya/Other
Pension Plan the Labor Law Long-term Benefits Total
Nilai kini liabilitas 140,918 97,895 11,222 250,035 Present value of obligation
Nilai wajar aset program (112,349) -- -- (112,349) Fair value of plan assets
Total 28,569 97,895 11,222 137,686 Total
Jangka pendek (22,554) (8,569) (7,881) (39,004) Current portion
Jangka panjang 6,015 89,326 3,341 98,682 Non-current portion
31 Desember 2024/ December 31, 2024
Imbalan Pasca Kerja/
Post Employment Benefits
Sesuai dengan UU Imbalan Kerja
Program Dana Ketenagakerjaan/ Jangka Panjang
Pensiun/Defined Accordance with Lainnya/Other
Pension Plan the Labor Law Long-term Benefits Total
Nilai kini liabilitas 140,553 106,094 10,718 257,365 Present value of obligation
Nilai wajar aset program (116,757) -- -- (116,757) Fair value of plan assets
Dampak penerapan batas atas aset (1,158) -- -- (1,158) Effect on Application of asset ceiling
Total 22,638 106,094 10,718 139,450 Total
Jangka pendek (22,569) (9,357) (2,638) (34,564) Current portion
Jangka panjang 69 96,737 8,080 104,886 Non-current portion
60
Page 64
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
d. Mutasi nilai kini nilai wajar aset program, d. Mutasi nilai kini nilai wajar aset program, liabilitas
liabilitas imbalan pasti dan imbalan kerja imbalan pasti dan imbalan kerja jangka panjang
jangka panjang lainnya di laporan posisi lainnya di laporan posisi keuangan konsolidasian
keuangan konsolidasian adalah sebagai adalah sebagai berikut
berikut
30 September 2025/ September 30, 2025
Nilai wajar Imbalan Kerja
Aset Program/ Kewajiban Imbalan Jangka Panjang
Fair Value of Pasti/Defined Lainnya/Other
plan assets Pension Plan Long-term Benefits Total
Saldo awal (117,915) 246,647 10,718 139,450 Beginning balance
Perubahan yang dibebankan ke laba rugi Change charge to profit or loss
Biaya jasa kini 1,790 8,176 2,217 12,183 Current service cost
Biaya bunga 3,777 3,687 300 7,764 Interest cost
Pendapatan bunga atas aset program (4,762) -- -- (4,762) Interest income on plan assets
Sub-total 805 11,863 2,517 15,185 Sub-total
(Laba)/rugi pengukuran kembali yang (Gain)/losses in re-measurement
dibebankan ke penghaslan charged to other comprehensive
komprehensif lain income
Perubahan aktuaria yang timbul dari Actuarian changes arising from
perubahan asumsi keuangan 2,243 1,109 -- 3,352 changes in financial assumption
Penyesuaian pengalaman (7,037) (5,917) -- (12,954) Experience adjusment
Imbal hasil ekspektasi aset program 1,987 -- -- 1,987 Expected return on plan asset
Sub-total (2,807) (4,808) -- (7,615) Sub-total
Pembayaran manfaat -- (3,235) (2,245) (5,480) Benefits paid
Kontribusi dari pemberi kerja (3,854) -- -- (3,854) Contribution from the employer
Pembayaran manfaat melalui aset program 11,422 (11,422) -- -- Payment of benefit from plan assets
Sub-total (112,349) 239,045 10,990 137,686 Sub-total
Dampak penerapan batas asset -- -- -- -- Effect on application of asset ceiling
Saldo akhir (112,349) 239,045 10,990 137,686 Ending balance
61
Page 65
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember 2024/ December 31, 2024
Nilai wajar Imbalan Kerja
Aset Program/ Kewajiban Imbalan Jangka Panjang
Fair Value of Pasti/Defined Lainnya/Other
plan assets Pension Plan Long-term Benefits Total
Saldo awal (123,452) 252,114 8,958 137,620 Beginning balance
Perubahan yang dibebankan ke laba rugi Change charge to profit or loss
Biaya jasa kini -- 18,353 5,403 23,756 Current service cost
Biaya jasa lalu -- 455 101 556 Post service cost
Biaya bunga -- 13,442 421 13,863 Interest cost
Pendapatan bunga atas aset program (7,854) -- -- (7,854) Interest income on plan assets
Penyesuaian liailitas atas Liability assumed due to
karyawan transfer - keluar -- (18) -- (18) employee transferred out
Kontribusi karyawan (2,317) -- -- (2,317) Contribution from employee
Sub-total (10,171) 32,232 5,925 27,986 Sub-total
(Laba)/rugi pengukuran kembali yang (Gain)/losses in re-measurement
dibebankan ke penghaslan charged to other comprehensive
komprehensif lain income
Perubahan aktuaria yang timbul dari Actuarian changes arising from
perubahan asumsi keuangan -- (5,297) -- (5,297) changes in financial assumption
Penyesuaian pengalaman -- (881) -- (881) Experience adjusment
Imbal hasil ekspektasi aset program 8,056 -- -- 8,056 Expected return on plan asset
Sub-total 8,056 (6,178) -- 1,878 Sub-total
Pembayaran manfaat -- (13,672) (4,165) (17,837) Benefits paid
Kontribusi dari pemberi kerja (9,039) -- -- (9,039) Contribution from the employer
Pembayaran manfaat melalui aset program 17,849 (17,849) -- -- Payment of benefit from plan assets
Sub-total (116,757) 246,647 10,718 140,608 Sub-total
Dampak penerapan batas asset (1,158) -- -- (1,158) Effect on application of asset ceiling
Saldo akhir (117,915) 246,647 10,718 139,450 Ending balance
Kategori utama aset program dan tingkat imbal The major categories of plan assets and the rate of
hasil ekspektasi pada akhir periode pelaporan return at the end of the reporting period for each
untuk setiap kategori adalah sebagai berikut: category are as follows:
Kategori aset neto Dana
Pensiun Cardig Group/
Categories of net assets under
Dana Pensiun Cardig Group
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Surat berharga 22,440 31,134 Deposit on Call
Obligasi 37,111 32,850 Bonds
Reksadana 26,239 6,603 Mutual fund
Saham 11,687 14,335 Shares
Sukuk 4,181 3,085 Sukuk
Tanah dan bangunan 2,815 2,815 Land and building
Kas 2,392 4,832 Cash
Deposito berjangka -- 18,000 Time deposits
Lain-lain (dibawah Rp2.000) 5,484 4,261 Others (below Rp2,000)
Total 112,349 117,915 Total
62
Page 66
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
18. MODAL SAHAM 18. SHARE CAPITAL
Komposisi pemegang saham Perusahaan adalah The details of share ownership of the Company
sebagai berikut: were as follows:
30 September 2025 /
September 30 2025
Persentase
Kepemilikan/
Percentage of
Total Saham/ Ownership Total Modal /
Number of Shares (%) Amount
PT Roket Cipta Sentosa 1,273,041,500 61.000 127,304 PT Roket Cipta Sentosa
SATS Investment (II) Pte Ltd 451,830,800 21.650 45,183 SATS Investment (II) Pte Ltd
Surono Subekti 115,455,100 5.532 11,546 Surono Subekti
Masyarakat (dibawah 5%) 246,622,600 11.818 24,662 Public (below 5%)
Total 2,086,950,000 100.000 208,695 Total
31 Desember 2024 /
December 31, 2024
Persentase
Kepemilikan/
Percentage of
Total Saham/ Ownership Total Modal /
Number of Shares (%) Amount
PT Roket Cipta Sentosa 1,064,346,500 51.000 106,435 PT Roket Cipta Sentosa
SATS Investment (II) Pte Ltd 451,830,800 21.650 45,183 SATS Investment (II) Pte Ltd
Cemerlang Pte Ltd 211,759,800 10.147 21,176 Cemerlang Pte Ltd
Surono Subekti 108,182,100 5.184 10,818 Surono Subekti
Masyarakat (dibawah 5%) 250,830,800 12.019 25,083 Public (below 5%)
Total 2,086,950,000 100.000 208,695 Total
Pengelolaan modal Capital management
Grup mengelola risiko modal untuk memastikan The Group manages capital risk to ensure that it
bahwa mereka akan mampu untuk melanjutkan will be able to continue as a going concern, in
keberlangsungan hidup selain memaksimalkan addition to maximizing the profit of the
keuntungan para pemegang saham melalui stockholders through the optimization of the
optimalisasi saldo utang dan ekuitas. Struktur balance of debt and equity. The Group’s capital
modal Grup terdiri dari liabilitas sewa, kas dan structure consists of lease liabilities, cash and
setara kas, dan ekuitas dari entitas induk yang cash equivalents, and equity of the parent
terdiri dari modal yang ditempatkan, tambahan consisting of share capital, additional paid-in
modal disetor, penghasilan komprehensif lain, dan capital, other comprehensive income and retained
saldo laba. earnings.
Manejemen secara berkala melakukan reviu Management periodically reviews the Group
struktur permodalan Grup. Sebagai bagian dari capital structure. As part of this review,
reviu ini, manajemen mempertimbangkan biaya Management considers the cost of capital and
permodalan dan risiko yang berhubungan. related risk.
63
Page 67
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
19. TAMBAHAN MODAL DISETOR 19. ADDITIONAL PAID-IN CAPITAL
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Forex exchange difference
Selisih kurs atas modal disetor 2,701 2,701 on paid-in capital
Agio saham 48,017 48,017 Share premium
Selisih kombinasi Difference arising from business
bisnis entitas sepengendali (221,962) (221,962) combination under common control
Lain-lain 1,211 1,211 Others
Total (170,033) (170,033) Total
Agio saham Share premium
Jumlah ini merupakan tambahan modal disetor dari This amount represents excess payment on paid-
pengeluaran saham melalui penawaran umum in capital of issuance shares through public offering
perdana kepada masyarakat sebesar Rp50.085 amounted to Rp50,085 net of stock issuance costs
dikurangi biaya emisi efek sebesar Rp2.068. amounting to Rp2,068.
Selisih kombinasi bisnis entitas sepengendali Difference arising from business combinations
under common control
Selisih antara nilai buku historis bagian The difference between the Company’s portion of
Perusahaan atas aset bersih entitas sepengendali the historical carrying amount of net asset of
yang diakuisisi dengan harga belinya dicatat acquired entities under common control and its
sebagai selisih kombinasi bisnis entitas purchase price are recorded as difference arising
sepengendali, dengan rincian sebagai berikut: from business combination under common control,
with details as follows:
Selisih kombinasi
bisnis entitas sepengendali/
Difference arrising from business
Nama Entitas Anak Diakuisisi/ Tahun Akuisisi/ Nilai Buku/ Harga Beli/ combinations between entities
Name of Acquired Subsidiaries Year Acquired Book Value Purchase Price under common control
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
PT Jasa Angkasa Semesta Tbk 2009 79,135 161,541 82,406 82,406
PT JAS Aero-Engineering Services 2009 27,058 30,976 3,918 3,918
PT Purantara Mitra Angkasa Dua 2012 (4,417) 25,000 29,417 29,417
PT Purantara Mitra Angkasa Dua 2013 (12,419) 11,500 23,919 23,919
PT Jakarta Aviation Training Centre 2017 8,069 90,371 82,302 82,302
Total 221,962 221,962
64
Page 68
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
20. SELISIH ATAS TRANSAKSI DENGAN 20. DIFFERENCE ARISING FROM TRANSACTION
KEPENTINGAN NON-PENGENDALI WITH NON-CONTROLLING INTERESTS
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Dilusi kepemilikan Perusahaan Dillution of the Company’s
dalam PMAD 89,854 89,854 ownership in PMAD
Akuisisi saham AG dari kepentingan Acquisition of AG’s shares
non-pengendali (46,086) (46,086) from non-controlling interest
Total 43,768 43,768 Total
Akuisisi saham AG dari kepentingan non- Acquisition of AG’s shares from non-
pengendali controlling interest
Pada tahun 2012, Perusahaan melakukan In 2012, the Company had entered into transaction
transaksi untuk melakukan pembelian kepentingan to acquire the non-controlling interest in CASC with
non-pengendali pada CASC dengan rincian details as follows:
sebagai berikut:
Imbalan yang dibayarkan 64.895 Consideration transferred
Bagian atas nilai aset bersih yang diakuisisi (18.809) Share of the acquired net assets
Selisih atas transaksi ekuitas dengan Difference arising from equity transaction
kepemilikan non-pengendali 46.086 with non-controlling interest
Dilusi kepemilikan Perusahaan dalam PMAD Dilution of the Company’s ownership in PMAD
Pada tahun 2016, PMAD menerbitkan saham baru In 2016, PMAD issued new shares which entirely
yang seluruhnya diambil oleh SATS Catering Pte. taken by SATS Catering Pte. Ltd. which resulted
Ltd yang mengakibatkan peningkatan modal into increase PMAD’s paid-in capital. This
disetor PMAD. Kenaikan ini menyebabkan increment led to a decrease in the Company’s
penurunan persentase kepemilikan Perusahaan ownership from 97.92% to 78.33%. Due to this
dari 97.92% menjadi 78.33%. Atas perubahan changes of ownership, the Company recorded
kepemilikan ini, Perusahaan mencatat nilai sebesar Rp89,854 as difference arising from transaction
Rp89.854 sebagai selisih atas transaksi dengan with non-controlling interest.
kepentingan non-pengendali.
65
Page 69
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
21. KEPENTINGAN NON-PENGENDALI 21. NON-CONTROLLING INTERESTS
Rincian total ekuitas yang dapat diatribusikan The details of total equity attributable to non-
kepada kepentingan non-pengendali entitas anak controlling interests of consolidated subsidiaries are
yang dikonsolidasikan adalah sebagai berikut: as follows:
30 Sep 2025/ 0 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
PT Jasa Angkasa Semesta Tbk 521,259 513,772 PT Jasa Angkasa Semesta Tbk
PT Jas Aero-Engineering Services 69,114 54,467 PT Jas Aero-Engineering Services
PT Purantara Mitra Angkasa Dua 33,627 21,919 PT Purantara Mitra Angkasa Dua
PT Cinta Airport Flores (372) (372) PT Cinta Airport Flores
PT Jakarta Aviation Training Centre -- (55,424) PT Jakarta Aviation Training Centre
PT Arang Agung Graha -- (1) PT Arang Agung Graha
Total 623,628 534,361 Total
[
Porsi bagian kepentingan atas ekuitas entitas anak Portion of subsidiaries equity interest held by
yang dimiliki oleh Perusahaan disajikan pada the Company are disclosed in Note 1c.
Catatan 1c.
Pada tanggal 30 September 2025 dan 31 As of September 30, 2025 and December 31,
Desember 2024, kepemilikan kepentingan non- 2024, the non-controlling interest which is
pengendali yang dianggap material oleh considered material to the Company’s is non-
Perusahaan adalah kepemilikan kepentingan non- controlling ownership interest in PT Jasa Angkasa
pengendali atas PT Jasa Angkasa Semesta Semesta Tbk.
Tbk.
Ringkasan informasi keuangan PT Jasa Angkasa The summarized financial information of PT Jasa
Semesta Tbk di bawah ini disajikan berdasarkan Angkasa Semesta Tbk below is provided based
nilai sebelum eliminasi saldo dan transaksi antar on amount before elimination of intercompany
entitas: balances and transactions:
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Aset lancar 1,198,757 1,198,474 Current assets
Aset tidak lancar 453,671 528,366 Non-current assets
Total aset 1,652,428 1,726,840 Total assets
Liabilitas jangka pendek 485,153 564,409 Current liabilities
Liabilitas jangka panjang 124,160 133,369 Non-current liabilities
Total liabilitas 609,313 697,778 Total liabilities
66
Page 70
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Ringkasan laporan laba rugi dan penghasilan Summarized statements of profit or loss and other
komprehensif lain: comprehensive income:
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
Pendapatan 1,857,631 1,630,556 Revenues
Beban operasi (1,286,232) (1,145,870) Operating expenses
Pendapatan lain-lain 22,577 6,870 Other income
Laba sebelum pajak penghasilan 593,976 491,556 Profit before income tax
Beban pajak penghasilan (124,839) (108,118) Income tax expense
Laba tahun berjalan 469,137 383,438 Profit for the year
Penghasilan komprehensif lain 5,847 3,440 Other comprehensive income
Total laba komprehensif Total comprehensive income
tahun berjalan 474,984 386,878 for the year
Ringkasan laporan arus kas: Summarized statements of cashflows:
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
Kegiatan operasi 443,440 556,160 Operating activities
Kegiatan investasi 1,467 (5,738) Investing activities
Kegiatan pendanaan (509,123) (237,685) Financing activities
Kenaikan (penurunan) neto Net increase (decrease)
kas dan setara kas (64,216) 312,737 in cash and cash equivalents
22. PENDAPATAN DARI KONTRAK DENGAN 22. REVENUES FROM CONTRACT WITH
PELANGGAN CUSTOMERS
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Jasa penanganan kargo dan darat 1,857,526 1,630,446 Cargo and ground handling services
Jasa katering 338,137 238,976 Catering services
Jasa rilis dan perbengkelan Aircraft release and
pesawat udara 177,612 143,052 maintenance services
Jasa pelatihan penerbangan -- 6,654 Aviation training services
Total 2,373,275 2,019,128 Total
Tidak terdapat pendapatan usaha dari satu pihak No revenue transactions with one party exceeded
yang melebihi 10% dari jumlah pendapatan. 10% of the total revenue.
Liabilitas kontrak pada 30 September 2025 sebesar Contract liabilities as of September 30, 2025 was
Rp19.877 (31 Desember 2024: Rp40.326). Rp19,877 (December 31, 2024: Rp40,326).
67
Page 71
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
23. BEBAN USAHA 23. OPERATING EXPENSES
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Penanganan kargo dan darat 1,203,139 1,085,083 Cargo and ground handling
Katering 306,269 210,159 Catering
Rilis dan perbengkelan pesawat udara 139,924 114,520 Aircraft release and maintenance
Umum dan administrasi 37,222 35,253 General and administrative
Pelatihan penerbangan -- 6,080 Aviation training
Total 1,686,554 1,451,095 Total
a. Beban Penanganan Kargo dan Darat a. Cargo and Ground Handling Expenses
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Gaji dan tunjangan 360,769 344,673 Salary and employee benefits
Biaya bersama cargo 315,758 306,841 Cargo sharing cost
Penyusutan (Catatan 11 dan 16) 93,956 82,310 Depreciation (Note 11 and 16)
Jasa keamanan 59,775 50,659 Security services
Transportasi 37,922 34,472 Transportation
Lain-lain (dibawah Rp25.000) 334,959 266,128 Others (below Rp25,000)
Total 1,203,139 1,085,083 Total
b. Beban Katering b. Catering Expenses
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Makanan dan minuman 262,161 182,795 Food and beverages
Gaji dan tunjangan 14,601 10,612 Salaries and employee benefits
Penyusutan (Catatan 11 dan 16) 9,413 6,949 Depreciation (Note 11 and 16)
Lain-lain (di bawah Rp6.000) 20,094 9,803 Others (below Rp6,000)
Total 306,269 210,159 Total
68
Page 72
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
c. Beban Rilis dan Perbengkelan Pesawat Udara c. Aircraft Release and Maintenance Expenses
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Gaji dan tunjangan 68,261 52,247 Salaries and employee benefits
Sewa 12,832 12,941 Rental
Penyusutan (Catatan 11 dan 16) 10,069 7,723 Depreciation (Note 11 and 16)
Lain-lain (di bawah Rp6.000) 48,762 41,609 Others (below Rp6,000)
Total 139,924 114,520 Total
d. Beban Umum dan Administrasi d. General and Administrative Expenses
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Gaji dan tunjangan 30,430 28,508 Salaries and employee benefits
Penyusutan (Catatan 11 dan 16) 1,556 1,350 Depreciation (Note 11 and 16)
Lain-lain (di bawah Rp1.000) 5,236 5,395 Others (below Rp1,000)
Total 37,222 35,253 Total
e. Beban Pelatihan Penerbangan e. Aviation Training Expenses
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Gaji dan tunjangan -- 2,040 Salary and allowances
Penyusutan (Catatan 11 dan 16) -- 981 Depreciation (Note 11 and 16)
Lain-lain (di bawah Rp1.000) -- 3,059 Others (below Rp1,000)
Total -- 6,080 Total
69
Page 73
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
24. PENDAPATAN OPERASI LAIN DAN BEBAN 24. OTHER OPERATING INCOME AND OTHER
OPERASI LAIN OPERATING EXPENSES
Pendapatan operasi lain dan beban operasi lain Other operating income and other operating
terdiri dari: expenses consists of the following;
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Pendapatan operasi lain Other operating income
Pendapatan atas Income from disposal subsidiaries
pelepasan entitas anak - JATC 58,810 -- - JATC
Laba selisih kurs 10,552 -- Gain on foreign exchange
Pemulihan piutang yang
telah dihapusbukukan 7,775 -- Recovery of written-off receivables
Keuntungan atas penjualan atau Gain on sale or disposal
penghapusan aset tetap (Catatan 11) 219 -- of fxed asset (Notes 11)
Pinjaman kepada pihak-pihak berelasi -- 216,815 Due from related parties
Tagihan denda atas pinjaman Penalty charged in relation to due
kepada pihak-pihak berelasi -- 16,350 from related party
Pembalikan pencadangan yang Reversal on unrealised provision
tidak terealisasi -- 8,643
Lain-lain 4,866 1,309 Miscellaneous
Total 82,222 243,117 Total
Beban operasi lain Other operating expenses
Kerugian pengalihan piutang 18,133 -- loss on transfer of receivables
Penyisihan penurunan Allowance for impairment
nilai piutang -- 187,827 of receivables
Rugi selisih kurs -- 5,100 loss on foreign exchange
Kerugian atas penjualan atau Loss on sale or disposal
penghapusan aset tetap (Catatan 11) -- 426 of fixed asset (Note 11)
Lain-lain 14,604 2,040 Miscellaneous
Total 32,737 195,393 Total
25. LABA PER SAHAM 25. PROFIT PER SHARE
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Laba periode berjalan yang dapat Profit for the period
diatribusikan kepada pemilik Entitas Induk 357,798 260,536 attributable to owners of the Parent
Rata-rata tertimbang jumlah saham Weighted average number of ordinary
biasa yang beredar (jumlah saham) shares outstanding (number of shares)
(catatan 18) 2,086,950,000 2,086,950,000 (Note 18)
Laba per saham dasar Basic profit per shares
(angka penuh) 171 125 (full amount)
Grup tidak memiliki efek berpotensi saham yang The Group did not have any dilutive potential
bersifat dilutif sehingga tidak ada dampak dilusian shares, as such, there was no dilutive impact to the
pada perhitungan laba per saham. calculation of earnings per share.
70
Page 74
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
26. SIFAT DAN TRANSAKSI PIHAK BERELASI 26. NATURE AND TRANSACTION WITH RELATED
PARTIES
Transaksi dengan pihak berelasi Transactions with related parties
Dalam kegiatan usahanya, Grup melakukan In the normal course of business, the Group
transaksi tertentu dengan pihak-pihak berelasi, entered into certain transactions with related
yang meliputi: parties, including the following:
a. Perusahaan memberikan manfaat terdiri dari a. The Company provides benefits which consist
manfaat jangka pendek untuk anggota Dewan of short-term benefits to the Board of
Komisaris dan Direksi Grup sebagai berikut: Commissioners and Directors of the Group as
follows:
30 Sep 2025/ 30 Sep 2024/
Sep 30, 2025 Sep 30, 2024
(9 Bulan/ Months ) (9 Bulan/ Months )
Gaji dan kompensasi Salaries and compensations
Direksi 33,522 28,123 Directors
Komisaris 7,179 4,957 Commissioners
Total 40,701 33,080 Total
b. Personil manajemen kunci Grup adalah b. Key management personnel of the Group are
anggota Dewan Komisaris dan Direksi members of the Board of Commissioners and
Perusahaan dan entitas anak. Directors of the Company and subsidiaries.
c. Transaksi dan saldo dengan pihak-pihak c. Transactions and balances with related parties
berelasi terdiri dari piutang lain-lain dan utang consist of other receivables and other payable.
lain-lain.
Persentase terhadap total aset/
Percentage to total assets
30 Sep 2025/ 31 Des 2024/ 30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024 Sep 30, 2025 Dec 31, 2024
Piutang lain-lain (Catatan 6) Other receivable (Note 6)
Entitas sepengendali Entities under common control
SATS Airport Services Pte. Ltd. 34 242 0.00% 0.01% SATS Airport Services Pte. Ltd.
Total 34 242 0.00% 0.01% Total
Persentase terhadap total liabilitas/
Percentage to total liabilities
30 Sep 2025/ 31 Des 2024/ 30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024 Sep 30, 2025 Dec 31, 2024
Utang usaha (Catatan 15) Account payable5 (Note 15)
Entitas sepengendali Entities under common control
SATS Airport Services Pte. Ltd. -- 236 0.00% 0.02% SATS Airport Services Pte. Ltd.
Total -- 236 0.00% 0.02% Total
71
Page 75
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
27. PERJANJIAN KERJASAMA DAN IKATAN YANG 27. SIGNIFICANT AGREEMENTS AND
SIGNIFIKAN COMMITMENT
a. JAS mengadakan perjanjian jasa penanganan a. JAS entered into entered into ground handling
darat dengan beberapa maskapai services agreements with various airlines such
penerbangan seperti Singapore Airlines Ltd., as Singapore Airlines Ltd., Cathay Pacific
Cathay Pacific Airways, Emirates Airlines, Airways, Emirates Airlines, Saudi Arabian
Saudi Arabian Airlines, Airfast Indonesia, Airlines, Airfast Indonesia, Turkish Airlines,
Turkish Airlines, Qatar Airways, All Nippon Qatar Airways, All Nippon Airways, Eva Air,
Airways, Eva Air, Etihad Airways, Qantas Etihad Airways, Qantas Airways, Philippine
Airways, Philippine Airlines, China Eastern Airlines, China Eastern Airlines Co. Ltd.,
Airlines Co. Ltd., Malaysia Airlines Berhad, Malaysia Airlines Berhad, Asiana Airlines Inc.,
Asiana Airlines Inc., Jetstar Airways Pty. Ltd., Jetstar Airways Pty. Ltd., Jetstar Asia Airways
Jetstar Asia Airways Pte. Ltd., Virgin Australia Pte. Ltd., Virgin Australia Airlines, Cebu Pacific
Airlines, Cebu Pacific Air, PT Indonesia Air Air, PT Indonesia Air Asia, Sriwijaya Airways,
Asia, Sriwijaya Airways, Transnusa Aviation, Transnusa Aviation, K-Mile Air CO Ltd., China
K-Mile Air CO Ltd., China Cargo Airlines Ltd, Cargo Airlines Ltd, AHK Air Hongkong Ltd,
AHK Air Hongkong Ltd, Cargolux Airlines Cargolux Airlines International SA, National
International SA, National Airlines, Nam Air, Airlines, Nam Air and Oman Air. JAS
dan Oman Air. JAS memperoleh pendapatan generates revenue from ground handling
atas jasa penanganan darat sesuai dengan services with above airlines in accordance with
tarif yang disepakati dalam perjanjian dengan the rates stipulated in the agreements.
maskapai penerbangan di atas.
b. JAS mengadakan beberapa perpanjangan b. JAS entered into several extension concession
perjanjian konsesi usaha dengan PT Angkasa agreements with PT Angkasa Pura Indonesia
Pura Indonesia sehubungan dengan jasa in connection with ground handling services in
penanganan darat di beberapa bandar udara various airports in Indonesia as follows:
di Indonesia sebagai berikut:
Perjanjian Sampai Dengan/
Bandar Udara Agreement is Valid Until Airport
PT Angkasa Pura Indonesia PT Angkasa Pura Indonesia
Juanda 2027 Juanda
Ngurah Rai 2027 Ngurah Rai
Kulon Progo 2025 Kulon Progo
Sepinggan 2026 Sepinggan
Soekarno-Hatta 2026 Soekarno-Hatta
Beban yang timbul atas perjanjian ini dicatat Expenses related to these agreements were
sebagai beban usaha (Catatan 23). recorded under operating expenses (Note 23).
c. JAS mengadakan perpanjangan perjanjian c. JAS entered into revenue sharing extension
kerjasama bagi hasil dengan PT Angkasa Pura agreements with PT Angkasa Pura Indonesia
Indonesia untuk melakukan kerjasama in connection with handling of international
pengelolaan terminal kargo dan pos cargo terminal and international post.
internasional.
Perjanjian Sampai Dengan/
Bandar Udara Agreement is Valid Until Airport
PT Angkasa Pura Indonesia PT Angkasa Pura Indonesia)
Juanda 2028 Juanda
Ngurah Rai 2028 Ngurah Rai
Soekarno-Hatta 2026 Soekarno-Hatta
72
Page 76
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Beban yang timbul atas perjanjian ini dicatat Expenses related to these agreements were
sebagai beban usaha (Catatan 23). recorded under operating expenses (Note 23).
Pada tanggal 1 November 2022, JAS On November 1, 2022, JAS entered into an
mengadakan perjanjian dengan PT Angkasa agreement with PT Angkasa Pura Indonesia,
Pura Indonesia untuk melakukan kerjasama to cooperate in management of international
pengelolaan terminal kargo dan pos cargo and postal terminals at Juanda Airport
internasional di Bandara Juanda dengan with maximum period up to 2028. On the same
jangka waktu paling lama sampai dengan date, JAS also entered into agreement with
tahun 2028. Pada tanggal yang sama JAS PT Angkasa Pura Indonesia, to cooperate in
juga mengadakan perjanjian dengan PT the management of international cargo and
Angkasa Pura Indonesia untuk melakukan postal terminals at I Gusti Ngurah Rai Airport
kerjasama pengelolaan terminal kargo dan pos with maximum period up to 2028. In relation
internasional di Bandara I Gusti Ngurah Rai with the agreement, JAS is required to pay
dengan jangka waktu paling lama sampai security deposits and prepaid long-term
dengan tahun 2028. Sehubungan dengan concession fee which will be amortized in
perjanjian tersebut, JAS juga diharuskan untuk accordance with the terms under the
membayar uang jaminan dan biaya di muka agreement (Note 13).
yang akan diamortisasi sesuai dengan
ketentuan dalam perjanjian (Catatan 13).
Beban yang timbul atas perjanjian ini dicatat Expenses related to these agreements were
sebagai beban usaha (Catatan 23). recorded under operating expenses (Note 23).
d. JAS mengadakan perjanjian kerjasama d. JAS entered into a cooperation agreement with
dengan KSO HLP mengenai pemanfaatan Joint Operation of HLP regarding the utilization
fasilitas komersial di Bandara International of commercial facilities at Halim
Halim Perdanakusuma, Jakarta dengan jangka Perdanakusuma International Airport, Jakarta,
waktu dari tanggal 18 Mei 2025 sampai with a term from May 18, 2025 to
dengan 17 Mei 2027. May 17, 2027.
e. JAS mengadakan perjanjian kerjasama e. JAS entered into a cooperation agreement with
dengan PT Bandar Udara Internasional Jawa PT Bandar Udara Internasional Jawa Barat
Barat mengenai Sewa Ruang Usaha Jasa regarding the utilization of commercial facilities
Terkait di Bandar Udara Internasional Jawa at West Java, Kertajati International Airport,
Barat Kertajati dengan jangka waktu dari Jakarta, with a term from May, 15 2025 until
tanggal 15 Mei 2025 sampai dengan 14 Mei May 14, 2027.
2027.
f. JAS mengadakan Perjanjian Kerjasama f. JAS entered into a cooperation agreement on
Keamanan Kargo dan Pos yang diangkut air cargo and postal security, and
dengan pesawat udara, dan one billing system one billing system with PT Fajar Anugerah
dengan PT Fajar Anugerah Semesta yang Semesta starting October 1, 2012 until
dimulai pada tanggal 1 Oktober 2012 sampai December 31, 2012 and was extended on
dengan 31 Desember 2012 dan telah January 1, 2014 until both parties agree to
diperpanjang pada 1 Januari 2014 dan akan terminate this agreement. Based on this
berakhir jika ada kesepakatan dari kedua agreement, JAS receives compensation for
pihak. Berdasarkan perjanjian tersebut, JAS inspection of air cargo and postal services
mendapatkan kompensasi atas pemeriksaan carried out by PT Fajar Anugerah Semesta in
kargo dan pos yang diangkut dengan pesawat JAS’s warehouse.
udara, yang dilaksanakan oleh PT Fajar
Anugerah Semesta di area gudang milik JAS
73
Page 77
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
g. Pada tanggal 11 April 2014, JAS mengadakan g. On April 11, 2014, JAS entered into an
perjanjian dengan PT Angkasa Pura Indonesia agreement with PT Angkasa Pura Indonesia
atas sewa lounge dan pembagian pendapatan. for lounge rental and revenue sharing. This
Perjanjian ini dimulai dari tanggal 1 September agreement started on September 1, 2014 and
2014 dan berlaku untuk 5 tahun hingga valid for 5 years until September 1, 2019. The
1 September 2019. Perjanjian tersebut renewal agreement was extended until
kemudian diperpanjang hingga 30 April 2028. April 30, 2028.
h. Pada tanggal 27 Mei 2010, JAS mengadakan h. On May 27, 2010, JAS entered into an
perjanjian dengan PT Sanggraha Daksamitra agreement with PT Sanggraha Daksamitra for
atas perjanjian sewa Wisma Soewarna. Wisma Soewarna lease agreement. This
Perjanjian ini telah diperpanjang beberapa kali, agreement has been extended several times
dimana perpanjangan terakhir dibuat pada which the last agreement was extended from
tanggal 1 Januari 2024 hingga 31 Desember January 1, 2024 until December 31, 2026. . As
2026. Per 31 Agustus 2025, perjanjian of August 31, 2025, the agreement was
tersebut diakhiri oleh PT Sanggraha terminated by PT Sanggraha Daksamitra due
Daksamitra dikarenakan pergantian pemilik to the change of property ownership (landlord)
properti (Landlord) dari PT Sanggraha from PT Sanggraha Daksamitra to PT
Daksamitra menjadi PT Republik Manor Republik Manor Propertindo. As of September
Propertindo. Per 1 September 2025, JAS 1, 2025, JAS entered into a lease agreement
mengadakan perjanjian dengan PT Republik with PT Republik Manor Propertindo for the
Manor Propertindo atas perjanjian sewa lease of Wisma Soewarna, which shall remain
Wisma Soewarna yang berakhir sampai 31 valid until December 31, 2026.
Desember 2026.
i. Pada tanggal 15 Agustus 2019, PMAD dengan i. On August 15, 2019, PMAD and PT Angkasa
PT Angkasa Pura Indonesia, salah satu Pura Indonesia, one of the shareholders of the
pemegang saham PMAD, memperbaharui PMAD, renewed the land agreement for land
perjanjian sewa penggunaan atas tanah yang use controlled by PT Angkasa Pura Indonesia,
dikuasai oleh PT Angkasa Pura Indonesia located at International Airport Soekarno-
yang berlokasi di Bandar Udara Internasional Hatta, Tangerang, with total area of 14,758 m2.
Soekarno-Hatta, Tangerang, dengan total luas Use of land leases have a term of 5 years
14.758 m2. Sewa penggunaan tanah ini starting May 1, 2020.
berjangka waktu 5 tahun terhitung sejak
1 Mei 2020.
Sampai dengan tanggal penyelesaian laporan As of the date completion of the interim
keuangan konsolidasian interim, PMAD masih consolidated financial statements, JAS still in
dalam proses memperpanjang PT Angkasa process renewed its contract with PT Angkasa
Pura Indonesia. Pura Indonesia.
j. Perusahaan, JAS, JAE, PMAD j. The Company, JAS, JAE, PMAD signed insure
mengasuransikan asuransi kerugian pihak for third party liabilities and other aviation
ketiga dan jasa aviasi lainnya, nilai products or services, sum insured coverage
pertanggungan dan premi asuransi telah diatur and premium expenses have been stipulated
dalam polis asuransi gabungan tersebut. in the joint insurance policy. The joint
Perjanjian asuransi gabungan tersebut insurance policy is extended annually and until
diperpanjang setiap tahun dan sampai dengan the date of the financial statements, which
tanggal laporan keuangan ini, jangka waktu valid until February 2, 2026.
berlaku sampai dengan 2 Februari 2026.
74
Page 78
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
28. INSTRUMEN KEUANGAN 28. FINANCIAL INSTRUMENTS
Pada tanggal 30 September 2025 dan 31 As of September 30, 2025 and December 31,
Desember 2024, nilai wajar instrumen keuangan 2024, the fair value of the Group’s financial
Grup mendekati nilai tercatatnya. instruments are approximately of their carrying
amount.
Aset dan liabilitas keuangan lancar Grup terdiri The Group’s current financial assets and liabilities
dari kas dan setara kas, piutang usaha dan lain- consist of cash and cash equivalents, accounts
lain, aset lancar lain-lain, utang usaha dan lain- and other receivables, other current assets,
lain, beban akrual, dan liabilitas sewa. Nilai accounts and other payables, accrued expenses
tercatat aset dan liabilitas keuangan lancar Grup and lease liabilities. The carrying values of the
mendekati nilai wajar karena sifat dasar jangka Group’s current financial assets and liabilities
pendek dari akun aset dan liabilitas keuangan. approximate their fair values due to the short-term
maturity of these financial assets and liabilities.
Aset dan liabilitas keuangan tidak lancar Grup The Group’s non-current financial assets and
terdiri dari aset tidak lancar lain-lain dan liabilitas liabilities consist of other non-current assets and
sewa. lease liabilities.
Nilai wajar dari uang jaminan diestimasi Fair value of security deposits is estimated using
menggunakan tingkat suku bunga pinjaman yang current market lending rates for similar type of
berlaku dipasar bagi pinjaman yang serupa. Nilai lending. Fair value of lease liabilities is estimated
wajar dari liabilitas sewa diestimasi menggunakan using discounted cash flow model.
model diskonto arus kas.
29. TUJUAN DAN KEBIJAKAN MANAJEMEN 29. FINANCIAL RISK MANAGEMENT OBJECTIVES
RISIKO KEUANGAN AND POLICIES
Tujuan dan kebijakan manajemen risiko keuangan The Group’s financial risk management and
Grup adalah untuk memastikan bahwa sumber policies seek to ensure that adequate financial
daya keuangan yang memadai tersedia untuk resources are available for operation and
operasi dan pengembangan bisnis, serta untuk development of its business, while managing its
mengelola risiko mata uang, kredit, bunga, dan exposure to currency, credit, interest and liquidity
risiko likuiditas. Grup beroperasi dengan pedoman risks. The Group operates within defined guidelines
yang telah ditentukan yang telah disetujui oleh that are approved by the Directors.
Direksi.
(i) Manajemen risiko kredit (i) Credit risk management
Risiko kredit Grup diatribusikan terutama The Group’s credit risk is primarily attribute to
terhadap kas dan setara kas, piutang usaha its cash and cash equivalents, accounts
dan piutang lain-lain. receivable and other receivables.
Risiko kredit pada saldo kas dan setara kas Credit risk on cash and cash equivalents is
adalah terbatas karena pihak lawan transaksi limited because the counterparties are
adalah lembaga keuangan yang terpercaya. reputable financial institutions.
75
Page 79
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Jumlah yang disajikan di laporan posisi The amounts presented on the consolidated
keuangan konsolidasian setelah dikurangi statements of financial position, net of
penyisihan atas kerugian penurunan nilai, allowance for impairment losses, which is
yang dibuat ketika kerugian teridentifikasi akan made when there is an identified loss event
terjadi berdasarkan pengalaman sebelumnya, that based on previous experience, is
adalah bukti pengurangan atas arus kas dari evidence of
piutang yang dapat diperoleh kembali, a reduction of the recoverability of the cash
mewakili eksposur Grup terhadap risiko kredit. flows of such receivables, represents the
Group’s exposure to credit risk.
Piutang usaha dan piutang lain-lain Grup The Group’s account and other receivables
hanya dilakukan dengan pihak ketiga dan are entered only with respected and credit
pihak berelasi yang terpercaya dan layak. worthy third parties and related parties. All
Semua transaksi dengan pihak ketiga harus third party transactions must obtain approval
mendapat persetujuan dari Direksi sebelum from the Directors prior to the finalization of the
finalisasi kesepakatan. Batasan kredit (yaitu deal. Credit limits (i.e. the amount and timing
jumlah dan waktu kredit) harus ditetapkan of credit) are set to each party and reviewed
untuk masing-masing pihak dan direviu secara periodically by the Directors. In addition,
berkala oleh Direksi. Di samping itu, saldo receivable balances are monitored on an on-
piutang dimonitor secara berkelanjutan untuk going basis to reduce exposure to credit risk.
mengurangi eksposur piutang bermasalah.
Eksposur maksimum risiko kredit Grup Pada The Group’s maximum exposure to credit risk
tanggal 30 September 2025 dan 31 Desember as per September 30, 2025 and December 31,
2024 tanpa memperhitungkan agunan dan 2024 before taking into account any collateral
pendukung kredit lainnya adalah sebagai held or other credit enhancements are as
berikut: follows:
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Bank dan deposito berjangka 1,740,445 1,478,151 Cash in banks and time deposits
Piutang usaha 417,523 372,189 Accounts receivable
Piutang lain-lain 3,265 3,540 Other receivables
Aset lancar lain-lain 11,536 10,003 Other current assets
Aset tidak lancar lain-lain 19,418 46,643 Other non-current assets
Total 2,192,187 1,910,526 Total
Kualitas kredit aset keuangan Credit quality of financial assets
30 September 2025/ September 30, 2025
Belum jatuh tempo Telah jatuh tempo
dan tidak mengalami namun tidak mengalami
penurunan nilai/ penurunan nilai/ Mengalami
Neither past due past due but penurunan nilai/
not impaired not impaired Impaired Total/Total
Kas dan setara kas 1,741,686 -- -- 1,741,686 Cash and cash equivalents
Piutang usaha 336,829 80,694 23,757 441,280 Accounts receivable
Piutang lain-lain 3,265 -- 385,384 388,649 Other receivables
Total 2,081,780 80,694 597,312 2,759,786 Total
76
Page 80
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember 2024/ December 31, 2024
Belum jatuh tempo Telah jatuh tempo
dan tidak mengalami namun tidak mengalami
penurunan nilai/ penurunan nilai/ Mengalami
Neither past due past due but penurunan nilai/
not impaired not impaired Impaired Total/Total
Kas dan setara kas 1,480,054 -- -- 1,480,054 Cash and cash equivalents
Piutang usaha 286,206 58,405 27,578 372,189 Accounts receivable
Piutang lain-lain 3,540 -- 515,081 518,621 Other receivables
Total 1,769,800 58,405 542,659 2,370,864 Total
Kualitas kredit aset keuangan Grup dinilai dan The credit quality of the Group’s financial
dikelola berdasarkan peringkat internal. assets is assessed and managed using
internal ratings.
Kualitas kredit dimonitor dengan The credit quality is monitored using the
menggunakan Sistem Peringkat Grup. Sistem Group’s Rating System. The rating system is
peringkat dinilai dan diperbarui secara berkala assessed and updated regularly and individual
dan peringkat risiko pihak lawan individual counterparty risk rating is validated to maintain
divalidasi untuk menjaga akurasi dan accurate and consistent risk rating. The credit
konsistensi peringkat risiko. Kualitas kredit dan quality and the corresponding Rating System
Sistem Peringkat dinilai sebagai berikut: grade are as follows:
• Tingkat tinggi • High grade
Seorang pihak lawan diberi peringkat A counterparty is given a high grade
tingkat tinggi (current) jika memiliki debt rating (current) if it has an extremely
service capacity yang sangat kuat. Pihak strong debt service capacity. High grade
lawan dengan peringkat tingkat tinggi counterparties are viewed to possess
dinilai dapat memiliki kualitas outlook a high credit quality outlook under all
kredit yang tinggi dalam segala kondisi economic conditions. High grade is the
ekonomi. Peringkat tingkat tinggi adalah highest rating provided to a counterparty
peringkat tertinggi yang diberikan kepada under the Group’s Rating System.
pihak lawan berdasarkan Sistem
Peringkat Grup.
• Tingkat standar • Standard grade
Seorang pihak lawan yang diberi A counterparty given a standard grade
peringkat standar (jatuh tempo 1 - 90 rating (1-90 days past due) is deemed to
hari) adalah pihak lawan yang dianggap have a strong debt service capacity.
memiliki debt service capacity yang kuat. While the probability of default is low,
Walaupun probabilitas gagal bayar standard grade counterparties are more
rendah, pihak lawan dengan peringkat susceptible to the adverse effects of
tingkat standar dinilai lebih rentan changes in economic conditions.
terhadap efek yang merugikan perubahan
kondisi ekonomi.
• Tingkat sub-standar • Sub-standard grade
Eksposur kredit bagi pihak lawan diberi Credit exposures for a counterparty given
peringkat sub standar (jatuh tempo lebih a sub-standard grade rating (more than
dari 90 hari) adalah pihak lawan yang 90 days past due) is deemed to be not at
untuk sementara waktu dianggap tidak risk for the moment but the
berisiko tetapi kinerja pihak lawan telah counterparties performance has already
melemah dan, kecuali tren berubah, weakened and unless present trends are
dapat menyebabkan kerugian. reverse, could lead to losses.
77
Page 81
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Pada tanggal 30 September 2025 dan 31 As of September 30, 2025 and December 31,
Desember 2024, kualitas kredit semua aset 2024, the Group’s credit quality of all past due
keuangan Grup yang belum jatuh tempo dan but not impaired financial assets are classified
tidak mengalami penurunan nilai berada as high grade.
dalam klasifikasi tingkat tinggi.
(ii) Manajemen risiko likuiditas (ii) Liquidity risk management
Risiko likuiditas adalah risiko bahwa Grup Liquidity risk is the risk that the Group will be
tidak akan mampu memenuhi kewajiban unable to meet its payment obligations when
pembayaran pada saat jatuh tempo. Risiko they fall due. Liquidity risk arises mainly from
likuiditas muncul terutama dari pendanaan general funding of the Group’s operations. It is
umum atas operasi Grup. Kebijakan Grup the Group’s policy to apply prudent liquidity
adalah menerapkan pengelolaan likuiditas management by maintaining sufficient cash
secara hati-hati dengan mempertahankan balance and manageable level of available
kecukupan saldo kas dan tingkat ketersediaan working capital.
modal kerja yang terkendali.
Tabel berikut menyajikan rincian profil jatuh The following table details the maturity profile
tempo instrumen keuangan Grup berdasarkan of the Group’s financial instruments based on
pada basis kontraktual yang tidak didiskonto, contractual undiscounted basis which include
yang mencakup beban bunga terkait: the related interest charges:
30 September 2025/ September 30, 2025
Kurang dari Lebih dari
1 tahun/ 2 Tahun/
Less than 1 - 2 Tahun/ More than
1 Year 1 - 2 Years 2 years Total
Utang usaha 125,664 -- -- 125,664 Accounts payable
Utang lain-lain 7,499 -- -- 7,499 Other payables
Beban akrual 367,212 -- -- 367,212 Accrued expenses
Liabilitas sewa 32,230 53,532 17,784 103,546 Lease liabilities
Total 532,605 53,532 17,784 603,921 Total
31 Desember 2024/ December 31, 2024
Kurang dari Lebih dari
1 tahun/ 2 Tahun/
Less than 1 - 2 Tahun/ More than
1 Year 1 - 2 Years 2 years Total
Utang usaha 141,421 -- -- 141,421 Accounts payable
Utang lain-lain 66,243 -- -- 66,243 Other payables
Beban akrual 404,240 -- -- 404,240 Accrued expenses
Liabilitas sewa 63,287 52,505 21,476 137,268 Lease liabilities
Total 675,191 52,505 21,476 749,172 Total
(iii) Manajemen risiko mata uang asing (iii) Foreign currency risk management
Grup terekspos pengaruh fluktuasi nilai tukar The Group is exposed to the effect of foreign
mata uang asing terutama karena transaksi currency exchange rate fluctuation mainly
yang didenominasi dalam mata uang asing because of foreign currency denominated
seperti pendapatan usaha yang didenominasi transactions such as revenues denominated in
dalam mata uang asing. foreign currency.
78
Page 82
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
Analisis sensitivitas mata uang asing Foreign currency sensitivity analysis
Analisa sensitivitas mata uang asing The foreign currency sensitivity analysis
menunjukkan efek penyesuaian penjabaran shows the effect of adjusting the translation of
aset dan liabilitas moneter dalam Dolar U.S. dollar-denominated monetary assets and
Amerika Serikat pada akhir tahun untuk liabilities at the end of the year for a 1%
perubahan sebesar 1% dalam mata uang change in the U.S. dollar exchange rate. The
Dolar Amerika Serikat. Grup menghadapi Group’s exposure to foreign currency changes
risiko mata uang asing untuk mata uang asing for all other foreign currencies is not material.
lain tidak material.
30 Sep 2025/ 31 Des 2024/
Sep 30, 2025 Dec 31, 2024
Dampak terhadap laba
Sebelum Pajak Penghasilan Effect on profit Before Income Tax
Peningkatan tingkat pertukaran mata uang Increase in foreign currencies
Asing terhadap rupiah (1%) 3,564 1,149 exchange rate against Rupiah (1%)
Perubahan tingkat pertukaran mata Uang increase in Foreign Currencies
Asing terhadap rupiah (-1%) (3,564) (1,149) exchange rate against Rupiah (-1%)
Manajemen berpendapat analisis sensitivitas In management’s opinion, the sensitivity
tidak representatif terhadap risiko nilai tukar analysis is unrepresentative of the inherent
asing melekat karena eksposur pada akhir foreign exchange risk because the exposure
periode pelaporan tidak mencerminkan at the end of the reporting period does not
eksposur selama periode berjalan. reflect the exposure during the period.
(iv) Manajemen risiko tingkat suku bunga (iv) Interest rate risk management
Eksposur risiko tingkat bunga berhubungan The interest rate risk exposure relates to
dengan jumlah aset atau liabilitas dimana the amount of assets or liabilities which is
pergerakan pada tingkat suku bunga dapat subject to a risk that a movement in
mempengaruhi laba setelah pajak. Risiko interest rates will adversely affect the
pada pendapatan bunga bersifat terbatas profit after tax. The risk on interest income
karena Grup hanya bermaksud untuk menjaga is limited as the Group only intends to
saldo kas yang cukup untuk memenuhi keep sufficient cash balances to meet
kebutuhan operasional. Untuk risiko pada operational needs. For risk on interest
beban bunga, persetujuan dari Dewan expenses, approvals from the Board of
Komisaris dan Direksi harus diperoleh Commissioners and Directors must be
sebelum Grup melakukan komitmen atas obtained before the Group made any
instrumen keuangan apapun, untuk mengelola commitment to any of the financial
eksposur risiko suku bunga. instruments, to manage the interest rate
risk exposure.
79
Page 83
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30. ASET DAN LIABILITAS MONETER DALAM 30. MONETARY ASSETS AND LIABILITIES
MATA UANG ASING DENOMINATED IN FOREIGN CURRENCIES
Pada tanggal 30 September 2025 dan 31 As September 30, 2025 and December 31,
Desember 2024, Grup mempunyai aset dan 2024, the Group had monetary assets and
liabilitas moneter dalam mata uang asing sebagai liabilities in foreign currencies as follows:
berikut:
30 September 2025/ 31 Desember 2024/
September 30, 2025 December 31, 2024
Mata Uang Asing/ Ekuivalen/ Mata Uang Asing/ Ekuivalen/
Foreign Equivalent Foreign Equivalent
Currencies Rp Currencies Rp
Aset Assets
Kas dan setara kas US$ 9,025,480 150,545 6,084,137 98,332 Cash and cash equivalents
SG$ 84,739 1,096 375,998 4,482
Piutang usaha US$ 12,087,552 201,620 8,150,548 131,729 Accounts receivable
SG$ 440,003 5,691 -- --
Total Aset 358,952 234,543 Total Assets
Liabilitas Liabilities
Utang usaha US$ 99,760 1,664 355,179 5,740 Accounts payable
SG$ 66,802 864 36,841 440
EUR -- -- 22,181 374
Utang lain-lain US$ -- -- 3,640,152 58,832 Other payables
Beban akrual US$ -- -- 3,360,351 54,310 Accrued expense
Total Liabilitas 2,528 119,696 Total Liabilities
Neto 356,424 114,847 Net
31. INFORMASI SEGMEN 31. SEGMENT INFORMATION
Untuk tujuan pelaporan manajemen, Grup terbagi For management reporting purposes, the Group is
dalam tiga segmen utama operasi penunjang divided into three main segment aviation support
aviasi, antara lain, jasa penerbangan dan operating segments, namely ground and cargo
pergudangan, jasa rilis dan perbengkelan pesawat handling service, aircraft release and maintenance
udara, dan jasa catering. services, and catering services.
Kegiatan utama segmen tersebut terdiri dari: The principal activities of these segments consist
of:
a. Penunjang penerbangan merupakan kegiatan a. Ground handling services represents
jasa layanan atas penumpang termasuk passenger handling including baggage and
bagasi dan pesawat, penggunaan peralatan aircraft handling, ground support equipment
ground support equipment, pengoperasian usage, operation of business class lounge,
ruang tunggu bisnis (lounge) dan layanan and special assistance services. Cargo
khusus. Pergudangan merupakan layanan handling represents cargo handling that
kargo yang meliputi bongkar muat kargo, include cargo build up and breakdown, cargo
dokumentasi kargo, pengurusan transfer dan documentation, cargo transfer and transit
transit kargo, penyimpanan kargo dan handling, cargo storage and special cargo
penanganan kargo khusus. handling.
80
Page 84
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
b. Jasa rilis dan perbengkelan pesawat udara b. Aircraft release and maintenance service
merupakan jasa perbaikan dan perawatan atas represents repair and maintenance service for
alat transportasi udara. air transportation vehicles.
c. Jasa katering merupakan jasa boga dan c. Catering services represents food and catering
katering yang dilakukan di lokasi pelanggan. services conducted at customer locations.
Jasa katering juga meliputi jasa housekeeping, Catering services also include housekeeping,
laundry, gardening, akomodasi, transportasi, laundry, gardening, accommodation,
dan lain-lain. transportation, and other services.
Informasi segmen usaha Grup adalah sebagai Segment of information of the Group are as
berikut: follows:
30 September 2025/ September 30, 2025
Penunjang Jasa Rilis dan
Penerbangan Perbengkelan
dan Pergudangan/ Pesawat Udara/
Ground and Aircraft Release
Cargo Maintenance Katering/ Eliminasi/
Handling Services Catering Elimination Total
Pendapatan 1,857,631 216,615 382,118 (83,089) 2,373,275 Revenue
Hasil segmen 571,398 75,574 73,387 -- 720,359 Segment results
Beban usaha tidak (33,638) Unallocated operating
dapat dialokasikan expenses
Pendapatan keuangan 66,591 Finance income
Beban keuangan (10,610) Finance cost
Pendapatan operasi lain 82,222 Other operating income
Beban operasi lain (32,737) Other operating expenses
Laba sebelum pajak Profit before income tax
penghasilan 792,187
Aset Assets
Aset Segmen 1,657,208 225,348 330,174 (117,779) 2,094,951 Segment assets
Aset tidak dapat dialokasikan 818,798 Unallocated Assets
Jumlah aset 2,913,749 Total assets
Liabilitas Liabilities
Liabilitas segmen 614,092 84,299 241,277 (117,779) 821,889 Segment liabilities
Liabilitas yang tidak
dapat dialokasikan 20,480 Unallocated liabilities
Jumlah liabilitas 842,369 Total liabilities
Informasi lainnya Other information
Beban penyusutan 93,956 10,069 9,413 -- 113,438 Depreciation expenses
Beban penyusutan tidak Unallocated depreciation
dapat dialokasikan 1,556 expenses
Jumlah beban penyusutan 114,994 Total depreciation expenses
81
Page 85
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
30 September 2024/ September 30, 2024
Penunjang Jasa Rilis dan
Penerbangan Perbengkelan
dan Pergudangan/ Pesawat Udara/
Ground and Aircraft Release
Cargo Maintenance Katering/ Lainnya/ Eliminasi/
Handling Services Catering Other Elimination Total
Pendapatan 1,630,556 178,015 264,397 6,654 (60,494) 2,019,128 Revenue
Hasil segmen 484,687 62,794 52,383 574 -- 600,438 Segment results
Beban usaha tidak dapat Unallocated operating
dialokasikan (32,405) expenses
Pendapatan keuangan 35,746 Finance Income
Beban keuangan (11,744) Finance Cost
Pendapatan operasi lain 243,117 Other operating income
Beban operasi lain (195,393) Other operating expenses
Laba sebelum pajak
penghasilan 639,759 Income Before Tax
Informasi lainnya Other information
Beban penyusutan 82,310 7,723 6,949 981 -- 97,963 Depreciation expenses
Beban penyusutan tidak Unallocated depreciation
dapat dialokasikan 1,350 expenses
Jumlah beban penyusutan 99,313 Total depreciation expenses
31 Desember 2024/ December 31, 2024
Penunjang Jasa Rilis dan
Penerbangan Perbengkelan
dan Pergudangan/ Pesawat Udara/
Ground and Aircraft Release
Cargo Maintenance Katering/ Lainnya/ Eliminasi/
Handling Services Catering Other Elimination Total
Aset Assets
Aset Segmen 1,726,840 181,205 250,025 30,551 (641,344) 1,547,277 Segment assets
Aset tidak dapat dialokasikan 1,108,493 Unallocated Assets
Jumlah aset 2,655,770 Total assets
Liabilitas
Liabilitas segmen 697,778 70,049 227,853 143,662 (128,383) 1,010,959 Liabilities
Liabilitas yang tidak Segment liabilities
dapat dialokasikan 22,396 Unallocated liabilities
Jumlah liabilitas 1,033,355 Unallocated Liabilities
Jumlah Liabilitas/Total liabilities
Pendapatan yang dilaporkan di atas merupakan The revenues reported above represent revenue
pendapatan dari pelanggan eksternal. generated from external customers.
Grup tidak beroperasi di luar negeri, sehingga The Group does not have operations in a foreign
pengungkapan dipertimbangkan tidak perlu country, thus disclosure is not considered
menyangkut geografis. necessary regarding the geographical information.
32. INFORMASI TAMBAHAN ARUS KAS 32. ADDITIONAL INFORMATIONS OF CASH FLOW
Rekonsiliasi liabilitas yang timbul dari aktivitas Reconciliation of liabilities arising from financing
pendanaan: activities:
31 Desember / Aktivitas Selisih 30 September /
December 31, Arus kas neto/ non-kas/Non- kurs/Foreign September 30,
2024 Net cash flow cash activities exchange 2025
Liabilitas sewa 122,633 (51,090) 22,713 -- 94,256 Lease liabilities
82
Page 86
The original interim consolidated financial statements included herein
are in the Indonesian language.
PT CAHAYA AERO SERVICES TBK PT CAHAYA AERO SERVICES TBK
(D/H PT CARDIG AERO SERVICES TBK) (PREVIOUSLY PT CARDIG AERO SERVICES TBK)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE INTERIM CONSOLIDATED
KEUANGAN KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Tanggal 30 September 2025 dan untuk Periode As of September 30, 2025 and for the Nine-months
Sembilan Bulan yang Berakhir pada Tanggal Period Then Ended (Unaudited)
Tersebut (Tidak Diaudit) (Disajikan dalam Jutaan (Expressed in Millions of Rupiah,
Rupiah, Kecuali Dinyatakan Lain) Unless Otherwise Stated)
31 Desember / Aktivitas Selisih 31 Desember /
December 31, Arus kas neto/ non-kas/Non- kurs/Foreign December 31,
2023 Net cash flow cash activities exchange 2024
Liabilitas sewa 85,830 (77,500) 114,303 -- 122,633 Lease liabilities
33. STANDAR AKUNTANSI DAN INTERPRETASI 33. ACCOUNTING STANDARD AND
STANDAR YANG TELAH DISAHKAN NAMUN INTERPRETATION OF STANDARDS ISSUED
BELUM BERLAKU EFEKTIF BUT NOT YET EFFECTIVE
Standar akuntansi yang telah diterbitkan sampai The accounting standards that have been issued
tanggal penerbitan laporan keuangan konsolidasi up to the date of issuance of the Group’s
Grup namun belum berlaku efektif diungkapkan consolidated financial statements, but not yet
berikut ini. Manajemen bermaksud untuk effective are disclosed below. The management
menerapkan standar yang dipertimbangkan relevan intends to adopt these standards that are
terhadap Grup pada saat standar tersebut berlaku considered relevant to the Group when they
efektif, dan dampak penerapan standar tersebut become effective, and the impact to the financial
terhadap posisi dan kinerja keuangan Perusahaan position and performance of the Company is still
masih diestimasi pada tanggal penyelesaian being estimated as of
laporan keuangan konsolidasian. Kecuali the completion date of consolidated financial
disebutkan lain, Grup tidak mengharapkan adopsi statements. Unless otherwise indicated, the Group
pernyataan tersebut di masa depan memiliki does not expect that the future adoption of the said
dampak signifikan terhadap laporan keuangan pronouncements to have a significant impact on its
konsolidasiannya. consolidated financial statements.
Mulai efektif pada atau setelah 1 Januari 2026 Effective beginning on or after January 1, 2026
PSAK 109, “Instrumen Keuangan” dan PSAK 107 PSAK 109, "Financial Instruments," and PSAK 107,
“Instrumen Keuangan Pengungkapan tentang "Financial Instruments: Disclosures about the
Klasifikasi dan Pengukuran Instrumen Keuangan” Classification and Measurement of Financial
Instruments"
Amendemen ini menambahkan dan mengklarifikasi This amendment added and clarified the statement
ketentuan dalam PSAK 109 terkait penghentian in PSAK 109 regarding derecognition of financial
pengakuan liabilitas keuangan, serta liabilities, as well as clarify the assessment of cash
mengklarifikasi penilaian karakteristik arus kas flow characteristics for financial assets with ESG-
untuk aset keuangan dengan fitur ESG-linked, aset linked features, financial assets with non-recourse
keuangan dengan fitur non-recourse, dan features, and contractually bound instruments such
instrumen yang terikat secara kontraktual seperti as tranches. The amendments also revise the
tranche. Amendemen ini juga mengubah ketentuan statement in PSAK 107 regarding the disclosure
dalam PSAK 107 terkait persyaratan requirements for investments in equity instruments
pengungkapan investasi pada instrumen ekuitas measured at fair value through other
yang diukur pada nilai wajar melalui penghasilan comprehensive income and adding statament
komprehensif lain dan menambah ketentuan terkait related to financial instruments with contractual
instrumen keuangan dengan persyaratan terms that alter the timing or amount of contractual
kontraktual yang mengubah waktu atau jumlah arus cash flows.
kas kontraktual.
Grup masih mempelajari dampak yang mungkin The Group is still evaluating the potential impact of
timbul dari penerapan standar revisi tersebut serta these revised standards to the Group’s
pengaruhnya pada laporan keuangan consolidated financial statements.
konsolidasian Grup.
83
Names mentioned 102 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Cardig
p.11 ×3
unresolved
org
Aero Services Tbk
p.11 ×3
unresolved
person
Notary Siti Pertiwi Henny Henny Singgih
p.11
unresolved
person
Singgih
p.11
unresolved
org
PT Cahaya
p.11
unresolved
org
Menteri
p.11
unresolved
org
Minister of Law
p.11
unresolved
person
Raden Rita Siti Syarifah
· Notaris
p.11
unresolved
org
Minister of Kementerian Hukum dan Hak Asasi Manusia
p.11
unresolved
person
Agung Budi Maryoto
· Komisaris Independen
p.12
unresolved
person
Andya Daniswara
· Presiden Direktur
p.12 ×2
unresolved
person
Sunarsih
· Direktur
p.12
unresolved
person
Regina Jansen Arsjah
· Anggota
p.12
unresolved
org
PT Jasa Angkasa
p.13
unresolved
org
Jasa Penanganan Darat Semesta Tbk
p.13
unresolved
org
PT JAS Aero
p.13
unresolved
org
PT Cardig Anugra
p.13
unresolved
org
PT Cahaya Anugrah Sarana Catering
p.13 ×9
unresolved
org
PT Cardig Anugrah
p.13
unresolved
org
PT Cardig Aero
p.13
unresolved
org
PT Purantara Mitra
p.13
unresolved
org
PT Arang Agung Graha
p.13 ×6
unresolved
org
PT Jakarta Aviation
p.13
unresolved
org
PT Cinta Airport
p.13
unresolved
org
Jasa Angkasa Semesta Tbk
p.14 ×16
unresolved
org
Kantor Jasa Penilai Publik Agus
p.14
unresolved
org
Financial Services Authority
p.14 ×2
unresolved
org
Stefanus & Rekan
p.15
unresolved
org
Tonny Hardi & Rekan
p.15
unresolved
org
PT JAS Aero-Engineering Services
p.16 ×6
unresolved
org
PT Cardig Anugra Sarana Bersama
p.16 ×2
unresolved
org
PT Cardig Aero Sarana Dirgantara
p.17 ×3
unresolved
org
PT Cardig Aero Sarana Wajib Pajak
p.17
unresolved
org
PT Cardig Aero Sarana
p.17 ×2
unresolved
org
Directorate General of Taxes
p.17 ×7
unresolved
org
Kementerian
p.17 ×2
unresolved
org
Ministry of Law
p.17 ×2
unresolved
org
PT Cardig Aero Aero Sarana Dirgantara
p.17
unresolved
person
Notary Pratiwi Handayani
· Notaris
p.17 ×6
unresolved
org
PT Arang Agung
p.17
unresolved
org
PT Arang Agung Graha No. S-
p.17
unresolved
org
Ministry of Republik Indonesia
p.18
unresolved
person
Hutapea
p.18 ×2
unresolved
person
Eveline Maria Romatua
p.18
unresolved
person
Maria Romatua Hutapea
p.18
unresolved
org
PT Cinta Airport Flores
p.18 ×2
unresolved
person
Pratiwi S.H.
· Notaris
p.18
unresolved
org
Trincap Aviation Partners Limited
p.19
unresolved
org
Aviation Partners Limited
p.19 ×2
unresolved
org
PT Cardig Anugrah Sarana Catering
p.19 ×5
unresolved
org
PT Cardig Anugrah Sarana
p.19 ×2
unresolved
org
Kementerian Hukum Republik Indonesia
p.20
unresolved
org
Kementerian Hukum Republik
p.20
unresolved
org
Ministry of Indonesia
p.20
unresolved
org
Pengawas Pasar Modal dan Lembaga
p.20
unresolved
org
Bapepam-LK
p.20 ×4
unresolved
org
Indonesia Stock Exchange
p.20 ×2
unresolved
org
Bank Indonesia
p.25 ×2
unresolved
org
Dana Pensiun Cardig Group.
p.36 ×2
unresolved
org
Dana Pensiun Cardig Group. Dana Pensiun Cardig Group
p.36
unresolved
org
Ministry of Finance
p.36
unresolved
org
PT Bank UOB Indonesia Dolar Singapura
p.41
unresolved
person
DRSC
p.43 ×12
unresolved
org
PT Roket Cipta Sentosa DRS
p.43
unresolved
org
PT Purantara Mitra Angkasa Dua
p.48 ×3
unresolved
org
PT Jakarta Aviation Training Center
p.48 ×2
unresolved
org
PT Purantara Mitra Angkasa Dua Subtotal
p.48
unresolved
org
Direktorat Jenderal Pajak. Terhadap
p.50
unresolved
org
Mahkamah Agung
p.50
unresolved
org
Direktorat Jenderal Pajak
p.51 ×4
unresolved
person
KEP-
· Direktur
p.51
unresolved
org
PT Anugrah Jasa Caterindo
p.56 ×2
unresolved
org
Trincap Aviation Partners Limited. Partners Limited
p.58
unresolved
org
Dana Pensiun Dana Pensiun Cardig Group. Pendanaan
p.61
unresolved
org
SATS Catering Pte. Ltd.
p.68
unresolved
org
SATS Airport Services Pte. Ltd.
p.74 ×4
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