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These Financial Statements are Originally Issued in Indonesian Language.
JAKARTA, 28 JULI 2026 JAKARTA, JULY 28, 2026
PENJELASAN PERSEROAN ATAS PERUBAHAN THE COMPANY EXPLANATION ON CHANGES MORE
LEBIH DARI 20% PADA TOTAL ASSET & THAN 20% IN TOTAL ASSET AND LIABILITIES IN
LIABILITAS DALAM LAPORAN KEUANGAN 30 JUNI 2025 THE FINANCIAL STATEMENTS JUNI 30, 2026 (UNAUDITED)
(TIDAK DIAUDIT) DIBANDINGKAN LAPORAN KEUANGAN COMPARED TO THE ANNUAL FINANCIAL STATEMENTS
TAHUNAN 31 DESEMBER 2025 (DIAUDIT) DECEMBER 31, 2025 (AUDITED)
Pada Aset: On On
thethe
Asset:
Asset:
1. Kas dan Setara Kas 2. Inventories
1. Cash and cash equivalents
mengalami penurunan sebesar 55,27%, dari Rp225.247.024 Inventory
experienced
increaseda by
decline
IDR of
2.755.27%,
billion, or
from
21,95%,
Rp225,247,024
primarily to
menjadi Rp100.758.572. Penurunan ini terutama disebabkan due toRp100,758,572.
production related
Thistodecrease
the new was
product
primarily
ANI Maple
driven580
by the
oleh penggunaan kas untuk mendukung kebutuhan ml anduse
Typsiof Coco.
cash to support the Company's operational
operasional Perseroan, termasuk pembayaran kepada requirements, including payments to suppliers, operating
pemasok, biaya operasional, dan aktivitas produksi selama expenses, and production activities during the current
periode berjalan. period.
2. Piutang Lain-lain 2. Other receivables
mengalami penurunan sebesar 63,44%, terutama karena experienced a 63.44% decrease, primarily due to the
adanya penyelesaian piutang karyawan sehingga saldo settlement of employee receivables, resulting in a lower
piutang pada akhir periode menjadi lebih rendah dibandingkan receivable balance at the end of the period compared to
akhir tahun sebelumnya. the end of the previous year.
3. Persediaan Pita Cukai 3. Excise band
meningkat sebesar 135,90%, dari Rp1.949.139.481 menjadi increased by 135.90%, from Rp1,949,139,481 to
Rp4.598.100.244. Kenaikan tersebut disebabkan oleh Rp4,598,100,244. This increase was driven by the
pembelian pita cukai yang dipersiapkan untuk mendukung purchase of excise stamps in preparation for production
rencana produksi dan penjualan pada semester berikutnya. and sales plans for the following semester.
4. Persediaan Barang Jadi 4. Finished Goods Inventory
meningkat sebesar 2.394,77%, dari Rp10.012.584 menjadi increased by 2,394.77%, from Rp10,012,584 to
Rp249.791.428. Peningkatan ini disebabkan oleh hasil Rp249,791,428. This increase was due to finished goods
produksi yang telah selesai namun masih berada di gudang that remained in the warehouse as of the reporting date
pada tanggal pelaporan dan belum didistribusikan kepada and had not yet been distributed to customers.
pelanggan.
5. Uang Muka Pembelian Aktiva 5. Prepaid for Asset Purchase
meningkat sebesar 32,58%, dari Rp5.434.952.732 menjadi increased by 32.58%, from Rp5,434,952,732 to
Rp7.205.920.232. Kenaikan tersebut berasal dari pembayaran Rp7,205,920,232. This increase resulted from down
uang muka atas pengadaan aset tetap yang masih dalam payments for the procurement of fixed assets that were still
proses penyelesaian dan belum memenuhi kriteria untuk under construction and did not yet meet the criteria for
diakui sebagai aset tetap pada tanggal 30 Juni 2026. recognition as fixed assets as of June 30, 2026.
Pada Liabilitas: On The Liabilities:
1. Utang Pajak 1. Tax Liability
mengalami penurunan sebesar 52,24%, dari It experienced a decrease of 52.24%, falling from
Rp5.156.578.297 menjadi Rp2.463.075.716. Penurunan ini Rp5,156,578,297 to Rp2,463,075,716. This decline was
terutama disebabkan oleh pelunasan kewajiban primarily driven by the settlement of tax liabilities due in
perpajakan yang jatuh tempo pada awal tahun 2026, early 2026, including the payment of Article 29 Income Tax
termasuk penyelesaian PPh Pasal 29 Tahun Pajak 2025 for the 2025 tax year amounting to Rp1,715,503,020.
sebesar Rp1.715.503.020. Selain itu, saldo PPN Keluaran, Additionally, the balances for Output VAT, Article 21
PPh Pasal 21, dan PPh Pasal 23 juga menurun seiring Income Tax, and Article 23 Income Tax decreased due to
dengan pembayaran kewajiban perpajakan sesuai jadwal scheduled tax liability payments and a reduction in
dan berkurangnya aktivitas yang menjadi objek activities subject to tax withholding or collection during the
pemotongan maupun pemungutan pajak selama periode current period.
berjalan.
2. Beban Masih Harus Dibayar
1
Page 2
These Financial Statements are Originally Issued in Indonesian Language.
JAKARTA, 28 JULI 2026 JAKARTA, JULY 28, 2026
PENJELASAN PERSEROAN ATAS PERUBAHAN THE COMPANY EXPLANATION ON CHANGES MORE
LEBIH DARI 20% PADA TOTAL ASSET & THAN 20% IN TOTAL ASSET AND LIABILITIES IN
LIABILITAS DALAM LAPORAN KEUANGAN 30 JUNI 2025 THE FINANCIAL STATEMENTS JUNI 30, 2026 (UNAUDITED)
(TIDAK DIAUDIT) DIBANDINGKAN LAPORAN KEUANGAN COMPARED TO THE ANNUAL FINANCIAL STATEMENTS
TAHUNAN 31 DESEMBER 2025 (DIAUDIT) DECEMBER 31, 2025 (AUDITED)
2. Beban Masih Harus Dibayar 2. Accrued Expenses
mengalami penurunan sebesar 94,23%, dari It experienced a decrease of 94.23%, from
Rp63.024.391 menjadi Rp3.654.620. Penurunan ini Rp63,024,391 to Rp3,654,620. This decrease was due
disebabkan oleh telah direalisasikannya pembayaran to the settlement of accrued expenses outstanding at
atas beban yang masih harus dibayar pada akhir tahun the end of 2025—specifically for professional services—
2025, khususnya jasa profesional, sehingga pada 30 resulting in only an immaterial amount of operational
Juni 2026 hanya tersisa akrual untuk beban operasional expense accruals remaining as of June 30, 2026.
dalam jumlah yang tidak material.
3. Liabilitas Sewa Jangka Panjang 3. Long-term Lease Liabilities
mengalami penurunan sebesar 94,23%, dari It experienced a decrease of 94.23%, from
Rp63.024.391 menjadi Rp3.654.620. Penurunan ini Rp63,024,391 to Rp3,654,620. This decrease was due
disebabkan oleh telah direalisasikannya pembayaran to the settlement of accrued expenses outstanding at
atas beban yang masih harus dibayar pada akhir tahun the end of 2025—specifically for professional services—
2025, khususnya jasa profesional, sehingga pada 30 resulting in only an immaterial amount of operational
Juni 2026 hanya tersisa akrual untuk beban operasional expense accruals remaining as of June 30, 2026.
dalam jumlah yang tidak material.
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