Source file signed link, expires in 15 minutes
Extracted text 98
Page 1
PT MILLENNIUM PHARMACON
INTERNATIONAL Tbk
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM/
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
TANGGAL 30 JUNI 2025 DAN 31 DESEMBER 2024 SERTA
UNTUK PERIODE ENAM BULAN YANG BERAKHIR PADA
30 JUNI 2025 DAN 2024/
AS OF 30 JUNE 2025 AND 31 DECEMBER 2024
AND FOR THE SIX MONTHS PERIOD ENDED
30 JUNE 2025 AND 2024
Page 2
PT MILLENIUM PHARMACON INTERNATIONAL Tbk PT MILLENIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED FINANCIAL STATEMENT
TANGGAL 30 JUNI 2025 DAN 31 DESEMBER 2024 AS OF 30 JUNE 2025 AND 31 DECEMBER 2024
DAN UNTUK PERIODE ENAM BULAN YANG BERAKHIR AND FOR THE SIX MONTH PERIOD ENDED
30 JUNI 2025 DAN 2024 30 JUNE 2025 AND 2024
DAFTAR ISI CONTENTS
Pernyataan Direksi Directors’ Statement
Laporan Auditor Independen Independent Auditors’ Report
Ekshibit/
Exhibit
Laporan Posisi Keuangan Konsolidasian Interim A Interim Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Interim Consolidated Statement of Profit or Loss
Lain Konsolidasian Interim B And Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian Interim C Interim Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian Interim D Interim Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian E Notes to the Interim Consolidated Financial
Interim Statements
Lampiran/
Appendix
Laporan Keuangan Tersendiri 1-5 The Separate Financial Statements
Page 3
Page 4
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
Ekshibit A Exhibit A
PT MILLENIUM PHARMACON INTERNATIONAL Tbk PT MILLENIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION
30 JUNI 2025 DAN 31 DESEMBER 2024 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni/ 31 Desember/
Catatan/ June December
Notes 2025 2024
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan bank 4 45.848.834.799 53.472.920.923 Cash and banks
Piutang usaha – pihak ketiga 5 855.896.226.507 731.939.823.034 Trade receivables - third parties
Piutang lain - lain Other receivables
Pihak ketiga 9.424.034.982 4.804.626.429 Third parties
Pihak berelasi 27 6.432.380.838 4.849.036.337 Related party
Persediaan 6 590.677.467.240 567.732.385.118 Inventories
Pajak dibayar di muka 13a 143.868.848.723 193.132.912.605 Prepaid taxes
Biaya dibayar di muka 4.251.865.956 5.301.218.978 Prepaid expenses
Uang muka 6.540.591.403 2.561.293.991 Advance payment
Jumlah Aset Lancar 1.662.940.250.448 1.563.794.217.415 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Penyertaan dalam bentuk saham 7 22.508.000.000 22.508.000.000 Investment in shares of stock
Aset tetap 8 79.292.306.225 80.865.592.238 Property, plant and equipment
Aset tak berwujud 9 7.717.892.419 7.778.722.243 Intangible assets
Aset hak guna 10 31.291.840.071 30.551.291.312 Right – of – use assets
Taksiran tagihan restitusi pajak 13b 31.112.017.785 31.112.017.785 Estimated claims for tax refund
Aset pajak tangguhan 13e 19.509.277.649 17.055.771.330 Deferred tax assets
Piutang lain – lain - pihak berelasi 27 13.200.000.000 14.400.000.000 Other receivables - related party
Aset tidak lancar lainnya 19.141.799.475 3.791.217.078 Other non-current assets
Jumlah Aset Tidak Lancar 223.773.133.624 208.062.611.986 Total Non-Current Assets
JUMLAH ASET 1.886.713.384.072 1.771.856.829.401 TOTAL ASSETS
Lihat Catatan atas Laporan Keuangan Konsolidasian interim pada See accompanying Notes to the interim Consolidated Financial
Ekshibit E terlampir yang merupakan bagian yang tidak Statements on Exhibit E which are an integral part of
terpisahkan dari Laporan Keuangan secara keseluruhan the Financial Statements taken as a whole
Page 5
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
Ekshibit A/2 Exhibit A/2
PT MILLENIUM PHARMACON INTERNATIONAL Tbk PT MILLENIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION
30 JUNI 2025 DAN 31 DESEMBER 2024 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni/ 31 Desember/
Catatan/ June December
Notes 2025 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank 11 745.964.732.264 803.211.166.616 Short-term bank loans
Utang usaha Trade payables
Pihak ketiga 12 642.287.709.472 518.378.583.738 Third parties
Pihak berelasi 12,27 4.807.687.845 9.211.162.935 Related party
Utang lain-lain Other payables
Pihak ketiga 9.947.623.023 3.937.630.122 Third parties
Pihak berelasi 27 68.025.983.094 55.959.841.458 Related party
Utang pajak 13c 7.456.775.439 114.467.541 Taxes payable
Beban akrual 14 27.882.650.977 18.365.850.154 Accrued expenses
Liabilitas imbalan kerja 15 1.019.108.025 4.238.362.326 Short-term employee benefit liability
Hire purchase 65.414.400 - Hire purchase
Jumlah Liabilitas Jangka Pendek 1.507.457.684.539 1.413.417.064.890 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas imbalan kerja 16 35.271.430.779 32.631.733.401 Long-term employee benefit liability
Liabilitas jangka panjang
setelah dikurangi bagian yang jatuh Long-term liabilities net
tempo dalam waktu satu tahun: of current maturities:
Utang bank 11 47.198.906.656 43.311.111.104 Bank loans
Hire purchase 92.670.402 - Hire purchase
Jumlah Liabilitas Jangka Panjang 82.563.007.837 75.942.844.505 Total Non-Current Liabilities
JUMLAH LIABILITAS 1.590.020.692.376 1.489.359.909.395 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas yang diatribusikan Equity attributable
kepada pemilik entitas induk to the owners of the parent
Modal saham – nilai nominal Share capital – of par value
Rp 100 per saham Rp 100 per share
Modal dasar – Authorized capital –
2.184.000.000 saham 2,184,000,000 shares
Modal Ditempatkan dan disetor Issued and fully-paid-up capital -
penuh – 1.274.000.000 saham 17 127.400.000.000 127.400.000.000 1,274,000,000 shares
Tambahan modal disetor 18 2.309.683.922 2.309.683.922 Additional paid-in capital
Surplus revaluasi aset 32 4.202.572.171 4.202.572.171 Revaluation surplus
Perubahan nilai wajar investasi 32 ( 24.563.760.000 ) ( 24.563.760.000 ) Change fair value in investment
Saldo laba Retained earnings
Telah ditentukan penggunaannya 14.332.500.000 11.784.500.000 Appropriated
Belum ditentukan penggunaannya 173.031.707.053 161.382.497.405 Unappropriated
Ekuitas yang diatribusikan kepada Equity attributable to the
pemilik entitas induk 296.712.703.146 282.515.493.498 owners of the parent
Kepentingan non – pengendali ( 20.011.450 ) ( 18.573.492 ) Non – controlling interest
Jumlah Ekuitas 296.692.691.696 282.496.920.006 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 1.886.713.384.072 1.771.856.829.401 TOTAL LIABILITIES AND EQUITY
Lihat Catatan atas Laporan Keuangan Konsolidasian interim See accompanying Notes to the interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan bagian yang tidak Statements on Exhibit E which are an integral part of
terpisahkan dari Laporan Keuangan secara keseluruhan the Financial Statements taken as a whole
Page 6
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
Ekshibit B Exhibit B
PT MILLENIUM PHARMACON INTERNATIONAL Tbk PT MILLENIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM AND OTHER COMPREHENSIVE INCOME
UNTUK PERIODE ENAM BULAN YANG BERAKHIR FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2025 DAN 2024 30 JUNE 2025 AND 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni/ 30 Juni/
Catatan/ June June
Notes 2025 2024
PENDAPATAN 20 1.942.682.775.984 1.940.285.110.547 REVENUES
BEBAN POKOK PENDAPATAN 21 ( 1.771.289.709.804 ) ( 1.773.318.914.587 ) COST OF REVENUES
LABA KOTOR 171.393.066.180 166.966.195.960 GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Beban penjualan 22 ( 31.897.934.830 ) ( 32.626.766.842 ) Selling expenses
Beban umum dan administrasi 23 ( 83.713.787.723 ) ( 78.352.507.872 ) General and administrative expenses
Pendapatan operasi lain 3.577.669.939 1.225.601.398 Other operating income
Beban operasi lain ( 4.149.128.906 ) ( 2.982.952.634 ) Other operating expenses
Jumlah Beban Usaha ( 116.183.181.520 ) ( 112.736.625.950 ) Total Operating Expenses
LABA USAHA 55.209.884.660 54.229.570.010 PROFIT FROM OPERATIONS
PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (CHARGES)
Pendapatan keuangan 203.296.006 4.522.309 Finance income
Beban keuangan 24 ( 34.859.128.975 ) ( 32.568.652.593 ) Finance expenses
Beban Lain-Lain - Bersih ( 34.655.832.969 ) ( 32.564.130.284 ) Other Charges – Net
LABA SEBELUM PAJAK PROFIT BEFORE INCOME
PENGHASILAN 20.554.051.691 21.665.439.726 TAX
PAJAK PENGHASILAN INCOME TAX
Kini 13d ( 6.263.786.320 ) ( 6.276.269.120 ) Current
Tangguhan 13d,e 2.453.506.319 ( 60.050.363 ) Deferred
Beban Pajak Penghasilan ( 3.810.280.001 ) ( 6.336.319.483 ) Income Tax Expenses
LABA PERIODE BERJALAN 16.743.771.690 15.329.120.243 PROFIT LOSS FOR THE PERIOD
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE
PERIODE BERJALAN 16.743.771.690 15.329.120.243 INCOME FOR THE PERIOD
LABA PERIODE BERJALAN YANG PROFIT FOR THE PERIOD
DAPAT DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 16.745.209.648 15.348.276.393 Owners of the parent
Kepentingan non-pengendali ( 1.437.958 ) ( 19.156.150 ) Non-controlling interests
JUMLAH 16.743.771.690 15.329.120.243 TOTAL
PENDAPATAN KOMPREHENSIF YANG COMPREHENSIVE INCOME
DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk - - Owners of the parent
Kepentingan non-pengendali - - Non-controlling interests
JUMLAH 16.743.771.690 15.329.120.243 TOTAL
LABA PER SAHAM DASAR 25 13,14 12,03 BASIC EARNINGS PER SHARE
Lihat Catatan atas Laporan Keuangan Konsolidasian interim See accompanying Notes to the interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan bagian yang tidak Statements on Exhibit E which are an integral part of
terpisahkan dari Laporan Keuangan secara keseluruhan the Financial Statements taken as a whole
Page 7
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit C Exhibit C
PT MILLENIUM PHARMACON INTERNATIONAL Tbk DAN ENTITAS ANAK PT MILLENIUM PHARMACON INTERNATIONAL Tbk AND ITS SUBSIDIARY
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
UNTUK PERIODE YANG BERAKHIR 30 JUNI 2025 DAN 2024 (TIDAK DIAUDIT) FOR THE PERIOD ENDED 30 JUNE 2025 AND 2024 (UNAUDITED)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Modal saham Ekuitas yang
ditempatkan diatribusikan
dan disetor Tambahan Surplus Perubahan kepada pemilik Kepentingan
penuh/ modal Revaluasi nilai wajar Saldo Laba/ Retained Earnings entitas induk/ non-
Issued disetor/ Aset/ Investasi/ Telah Belum Equity pengendali/
and fully Additional Aset Change ditentukan ditentukan attributable to Non-
Catatan/ Paid paid-in Revaluation fair value penggunaannya/ penggunaannya/ the owners of controlling Jumlah Ekuitas/
Notes Capital capital Surplus in investment Appropriated Unappropriated the parent interests Total Equity
Saldo per Balance as of
1 Januari 2024 127.400.000.000 2.309.683.922 4.202.572.171 ( 16.146.000.000 ) 8.599.500.000 151.351.458.151 277.717.214.244 ( 3.826.678 ) 277.713.387.566 1 January 2024
Deklarasi dividen 19 - - - - - ( 3.185.000.000 ) ( 3.185.000.000 ) - ( 3.185.000.000 ) Declaration of dividen
Pencadangan saldo Appropriation of
laba - - - - 3.185.000.000 ( 3.185.000.000 ) - - - retained earnings
Laba periode berjalan - - - - - 15.348.276.393 15.348.276.393 ( 19.156.150 ) 15.329.120.243 Profit for the period
Saldo per Balance as of
30 Juni 2024 127.400.000.000 2.309.683.922 4.202.572.171 ( 16.146.000.000 ) 11.784.500.000 160.329.734.544 289.880.490.637 ( 22.982.828 ) 289.857.507.809 30 June 2024
Saldo per Balance as of
1 Januari 2025 127.400.000.000 2.309.683.922 4.202.572.171 ( 24.563.760.000 ) 11.784.500.000 161.382.497.405 282.515.493.498 ( 18.573.492) 282.496.920.006 1 January 2025
Deklarasi dividen 19 - - - - - ( 2.548.000.000 ) ( 2.548.000.000 ) - ( 2.548.000.000) Declaration of dividen
Pencadangan saldo Appropriation of
laba - - - - 2.548.000.000 ( 2.548.000.000 ) - - - retained earnings
Laba periode berjalan - - - - - 16.745.209.648 16.745.209.648 ( 1.437.958) 16.743.771.690 Profit for the period
Saldo per Balance as of
30 Juni 2025 127.400.000.000 2.309.683.922 4.202.572.171 ( 24.563.760.000 ) 14.332.500.000 173.031.707.053 296.712.703.146 ( 20.011.450 ) 296.692.691.696 30 June 2025
Catatan 17/ Catatan 18/ Catatan 32/ Catatan 32/
Note 17 Note 18 Note 32 Note 32
Lihat Catatan atas Laporan Keuangan Konsolidasian interim pada Ekshibit E terlampir yang See accompanying Notes to the interim Consolidated Financial Statements on Exhibit E which are an
merupakan bagian yang tidakterpisahkan dari Laporan Keuangan secara keseluruhan integral part of the Financial Statements taken as a whole
Page 8
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
Ekshibit D Exhibit D
PT MILLENIUM PHARMACON INTERNATIONAL Tbk PT MILLENIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR FOR THE SIX PERIOD ENDED
30 JUNI 2025 DAN 2024 30 JUNE 2025 AND 2024
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands Rupiah, unless otherwise stated)
30 Juni/ 30 Juni/
Catatan/ June June
Notes 2025 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITES
Penerimaan kas dari pelanggan 1.816.526.372.509 1.755.354.730.161 Cash received from customers
Pembayaran kas kepada pemasok ( 1.717.299.741.774 ) ( 1.861.126.068.747 ) Cash paid to suppliers
Pembayaran pajak penghasilan 13 ( 10.236.810.996 ) ( 11.140.398.252 ) Tax payments
Penerimaan bunga 203.296.006 4.522.309 Interest received
Pembayaran biaya keuangan ( 37.574.334.134 ) ( 30.339.527.467 ) Interest payments
Kas bersih diperoleh dari (digunakan Net cash flows provided by (used for)
untuk) aktivitas operasi 51.618.781.611 ( 147.246.741.996 ) operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Penjualan aset tetap 8 207.207.207 - Sale of property, plant and equipment
Acquisition of property, plant and
Perolehan aset tetap 8 ( 2.727.925.189 ) ( 3.550.431.905 ) equipment
Penurunan aset lain-lain ( 17.140.582.397 ) ( 1.924.618.901 ) Increase in other assets
Kas bersih digunakan untuk Net cash flows used for
aktivitas investasi ( 19.661.300.379 ) ( 5.475.050.806 ) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan pinjaman bank 11 1.077.141.985.446 1.247.115.924.691 Cash received from bank loans
Pembayaran utang bank 11 ( 1.118.523.552.802 ) ( 1.138.937.050.851 ) Payments of bank loans
Penerimaan dari pihak berelasi 1.800.000.000 - Cash received from related party
Kas bersih (digunakan untuk) diperoleh Net cash flows (used for) provided by
dari aktivitas pendanaan ( 39.581.567.356 ) 108.178.873.840 financing activities
PENURUNAN BERSIH KAS NET DECREASE IN CASH
DAN BANK ( 7.624.086.124 ) ( 44.542.918.962 ) AND BANKS
KAS DAN BANK PADA AWAL CASH AND BANKS AT
PERIODE 4 53.472.920.923 58.899.533.733 BEGINNING OF THE PERIOD
KAS DAN BANK PADA AKHIR CASH AND BANKS AT
PERIODE 4 45.848.834.799 14.356.614.771 END OF THE PERIOD
Lihat Catatan atas Laporan Keuangan Konsolidasian interim See accompanying Notes to interim Consolidated Financial
pada Ekshibit E terlampir yang merupakan bagian yang tidak Statements on Exhibit E which are an integral part of
terpisahkan dari Laporan Keuangan secara keseluruhan the Financial Statements taken as a whole
Page 9
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/1 Exhibit E/1
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT Millennium Pharmacon International Tbk PT Millennium Pharmacon International Tbk
(“Perusahaan”) didirikan di Jakarta dengan nama (the “Company”) was established in Jakarta under
N.V. Perusahaan Dagang Soedarpo Corporation the name of N.V. Perusahaan Dagang Soedarpo
berdasarkan Akta Notaris Rd. Mr. Soewandi, S.H., Corporation based on Notarial Deed No. 32 of
No. 32 tanggal 20 Oktober 1952. Akta pendirian ini Rd. Mr. Soewandi, S.H., dated 20 October 1952.
telah disahkan oleh Menteri Kehakiman Republik The deed of establishment was approved by the
Indonesia dalam Surat Keputusan No. J.A.5/43/20 Ministry of Justice of the Republic of Indonesia in
tanggal 27 Mei 1953 serta diumumkan dalam Berita its Decision Letter No. J.A.5/43/20 dated 27 May
Negara Republik Indonesia No. 56, Tambahan 1953 and was published in Supplement No. 421 to
No. 421 tanggal 14 Juli 1953. Anggaran dasar the State Gazette of the Republic of Indonesia
Perusahaan telah mengalami beberapa kali No. 56 dated 14 July 1953. The Company’s articles
perubahan, terakhir dengan Akta Notaris No. 49 of association have been amended several times,
tanggal 26 Mei 2023 dari Dini Lastari Siburian S.H., must recently based on notarial deed No. 49 dated
berkedudukan di Jakarta Selatan mengenai 26 May 2023 of Dini Lastari Siburian S.H., Notary
perubahan direksi dan komisaris. Perubahan in South Jakarta. The Company approved change
tersebut telah memperoleh persetujuan dari in boards of directors and commissioners. This
Menteri Hukum dan Hak Asasi Manusia change had been approved by the Minister of Law
Republik Indonesia dalam Surat Keputusan and Human Right of the Republic of Indonesia
No. AHU.AH.01.03-0068934 tanggal 23 Mei 2023. through letter No. AHU.AH.01.03-0068934 dated
23 May 2023
Sesuai dengan pasal 3 anggaran dasar Perusahaan, In accordance with article 3 of the Company’s
lingkup kegiatan Perusahaan meliputi bidang usaha articles of association, the scope of its activities
perdagangan besar farmasi, obat tradisional, consists of wholesaler of pharmaceutical,
kosmetik dan alat kesehatan. Pada saat ini, traditional medicine, cosmetics and medical
kegiatan usaha yang dilakukan Perusahaan adalah devices. Currently, the Company is engaged in
di bidang distribusi obat resep, obat non-resep dan distribution and trading of prescription medicine,
alat kesehatan. Perusahaan beroperasi secara non-prescription medicine and medical devices.
komersial pada tanggal 20 Oktober 1952. The Company started its commercial operations on
20 October 1952.
Perusahaan berkedudukan di Jakarta dengan The Company is domiciled in Jakarta with
36 kantor cabang di beberapa kota besar di Pulau 36 branches located in several big cities in
Sumatera, Jawa, Bali, Kalimantan dan Sulawesi. Sumatera, Java, Bali, Kalimantan and Sulawesi.
Saat ini, kantor Pusat Perusahaan beralamat di Currently, the Company’s head office is located at
Crown Bungur Arteri, Jalan Sultan Iskandar Muda Crown Bungur Arteri, Jalan Sultan Iskandar Muda
No. 18, Kebayoran Lama, Jakarta Selatan. No. 18, Kebayoran Lama, South Jakarta.
Pharmaniaga International Corporation Sdn. Bhd. Pharmaniaga International Corporation Sdn. Bhd.
adalah entitas induk langsung Perusahaan. is the parent Company of the Company. Boustead
Boustead Holdings Bhd. adalah entitas induk utama Holdings Bhd. is the ultimate parent Company of
Perusahaan. the Company.
b. Penawaran Umum Efek Perusahaan b. The Company’s Public Offering
Perusahaan melakukan penawaran umum perdana The Company conducted an initial public offering
kepada masyarakat sejumlah 2.600.000 saham of 2,600,000 shares through the stock exchange in
melalui bursa efek di Indonesia pada tahun 1990 Indonesia in 1990 based on Letter from the
sesuai dengan Surat dari Menteri Keuangan Ministry of Finance of the Republic of Indonesia
Republik Indonesia No. SI-090/SHM/MK.10/1990 No. SI-090/ SHM/MK.10/1990 dated 22 March
tanggal 22 Maret 1990. Pada tanggal 7 Mei 1990, 1990. On 7 May 1990, the Company listed its
Perusahaan telah mencatatkan sebanyak 3,500,000 shares (consisting of 2,600,000 new
3.500.000 saham Perusahaan (2.600.000 saham shares and 900,000 current shares owned by
merupakan saham baru yang dikeluarkan dari existing shareholders) on the Stock Exchange in
portepel dan 900.000 saham milik pemegang Indonesia (Surabaya Stock Exchange and Jakarta
saham lama) pada Bursa Efek di Indonesia (Bursa Stock Exchange).
Efek Surabaya dan Bursa Efek Jakarta).
Page 10
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/2 Exhibit E/2
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
b. Penawaran Umum Efek Perusahaan (Lanjutan) b. The Company’s Public Offering (Continued)
Perusahaan melakukan pemecahan nilai nominal The Com pany conducted stock split through
saham dari Rp 1.000 per saham menjadi Rp 500 per reduction of par value per share from Rp 1,000 to
saham sesuai Surat dari Bursa Efek Jakarta Rp 500 based on the Letter from Jakarta Stock
No. Peng-32/BEJ-2.4/0299 tanggal 2 Februari Exchange No. Peng-32/BEJ-2.4/0299 dated
1999. Pada tanggal 3 Februari 1999, pemecahan 2 February 1999. On 3 February 1999, the stock
saham tersebut telah dicatatkan pada Bursa Efek split was listed on the Jakarta Stock Exchange.
Jakarta.
Pada tanggal 7 Juni 2000, Perusahaan memperoleh On 7 June 2000, the Company obtained an
pernyataan efektif dari Ketua Badan Pengawas effective statement from the Chairman of the
Pasar Modal (Bapepam) berdasarkan Surat Capital Market Supervisory Agency (Bapepam)
No. S-1345/PM/2000 untuk melakukan Penawaran under its Letter No. S-1345/PM/2000 to conduct
Umum Terbatas (PUT) I kepada para pemegang Limited Public Offering (LPO) I to its shareholders
saham dalam rangka penerbitan Hak Memesan Efek with Pre-emptive Rights of 72,800,000 shares
Terlebih Dahulu (HMETD) sejumlah 72.800.000 with a par value and an offering price of Rp 500
saham dengan nominal dan harga penawaran per share. On 4 July 2000, these shares were
masing-masing sebesar Rp 500 per saham. Pada listed on the Jakarta Stock Exchange.
tanggal 4 Juli 2000, saham tersebut telah
dicatatkan pada Bursa Efek Jakarta.
Perusahaan melakukan pemecahan nilai nominal The Company conducted stock split through
saham dari Rp 500 per saham menjadi Rp 100 per reduction of par value per share from Rp 500 to
saham sesuai Surat dari Bursa Efek Jakarta Rp 100 based on the Letter from Jakarta Stock
No. Peng-171/BEJ.EEM/08-2001 tanggal 31 Agustus Exchange No. Peng-171/BEJ.EEM/08-2001 dated
2001. Pada tanggal 3 September 2001, pemecahan 31 August 2001. On 3 September 2001, the stock
saham tersebut telah dicatatkan pada Bursa Efek split was listed on the Jakarta Stock Exchange.
Jakarta.
Pada tanggal 21 Juni 2002, Perusahaan On 21 June 2002, the Company obtained an
memperoleh pernyataan efektif dari Ketua effective statement from the Chairman of
Bapepam berdasarkan Surat No. S-1362/PM/2002 Bapepam under its Letter No. S-1362/PM/2002 to
untuk melakukan PUT II kepada para pemegang conduct LPO II for its shareholders with Pre-
saham dalam rangka penerbitan HMETD sejumlah emptive Rights of 182,000,000 shares with a par
182.000.000 saham dengan nominal dan harga value and an offering price of Rp 100 per share.
penawaran masing-masing sebesar Rp 100 per On 17 July 2002, these shares were listed on the
saham. Pada tanggal 17 Juli 2002, saham tersebut Jakarta Stock Exchange.
telah dicatatkan pada Bursa Efek Jakarta.
Pada tanggal 17 November 2017, Perusahaan On 17 November 2017, the Company obtained an
memperoleh pernyataan efektif dari Kepala effective statement from the Chief Executive of
Eksekutif Pengawas Pasar Modal Otoritas Jasa the Capital Market Supervisory of Financial
Keuangan berdasarkan Surat No. S-443/D.04/2017 Services Authority under its Letter
untuk melakukan PUT III kepada para pemegang No. S-443/D.04/2017 to conduct LPO III for its
saham dalam rangka penerbitan HMETD sejumlah shareholders with Pre-emptive Rights of
546.000.000 juta saham dengan nilai nominal 546,000,000 shares with a par value of Rp 100 per
sebesar Rp 100 per saham dan harga penawaran share and an offering price of Rp 110 per share.
sebesar Rp 110 per saham. Pada tanggal On 15 December 2017, these shares were listed on
15 Desember 2017, saham tersebut telah the Indonesia Stock Exchange.
dicatatkan pada Bursa Efek Indonesia.
Page 11
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/3 Exhibit E/3
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
b.b. Penawaran Umum Efek Perusahaan (Lanjutan) b. The Company’s Public Offering (Continued)
Jumlah saham Perusahaan yang dicatat sejak The Company’s number of shares listed since the
penawaran umum perdana saham sampai dengan initial public offering until 30 June 2025 is as
tanggal 30 Juni 2025 adalah sebagai berikut: follows:
Jumlah saham
Tanggal/ Total shares
Keterangan Date (Lembar / Share) Description
Penawaran umum perdana saham dan Initial public offering and partial
pencatatan sebagian saham listing of the Company’s shares
Perusahaan pada Bursa Efek in the Indonesia Stock Exchange
Indonesia (Bursa Efek Surabaya dan 7 Mei/ in (Surabaya Stock Exchange and
Bursa Efek Jakarta) May 1990 3.500.000 Jakarta Stock Exchange)
17 Februari/
Pembagian saham bonus February 1994 4.550.000 Distribution of bonus shares
Pencatatan tambahan saham 16 Desember/ Listing of the Company’s
Perusahaan December 1994 5.600.000 additional shares
Perubahan nilai nominal saham dari Change in nominal value of shares
Rp 1.000 menjadi Rp 500 3 Februari/ From Rp 1,000 to Rp 500
per saham (stock split) February 1999 13.650.000 per share (stock split)
25 Februari/
Pembagian saham bonus February 1999 4.550.000 Distribution of bonus shares
17 Juni/
Pembagian saham bonus June 1999 4.550.000 Distribution of bonus shares
4 Juli/
Penawaran Umum Terbatas I July 2000 72.800.000 Limited Public Offering I
Perubahan nilai nominal saham dari Change in nominal value of shares
Rp 500 menjadi Rp 100 3 September/ From Rp 500 to Rp 100
per saham (stock split) September 2001 436.800.000 per share (stock split)
17 Juli/
Penawaran Umum Terbatas II July 2002 182.000.000 Limited Public Offering II
15 Desember/
Penawaran Umum Terbatas III December 2017 546.000.000 Limited Public Offering III
Jumlah 1.274.000.000 Total
Page 12
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/4 Exhibit E/4
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
c. Dewan Komisaris dan Direksi, Komite Audit, c. Boards of Commissioners and Directors, Audit
Kepala Audit Internal, Sekretaris Perusahaan Committee, Head of Internal Audit, Corporate
dan Karyawan Secretary and Employees
Susunan Dewan Komisaris dan Direksi Perusahaan The composition of the Company’s Boards of
pada tanggal 30 Juni 2025 dan 31 Desember 2024 Commissioners and Directors as of 30 June 2025
adalah sebagai berikut: and 31 December 2024 are as follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama : Joefly Joesoef Bahroeny* : President Commissioners
Komisaris : Zulfiki bin Jafar : Commissioners
Komisaris Independen : Sarah Azreen binti Abdul Samat : Independent Commissioners
Komisaris Independen : Prof. Aman Bhakti Pulungan : Independent Commissioners
Komisaris Independen : Drs.Imam Fathorrahman MM : Independent Commissioners
Dewan Direksi Board of Directors
Direktur Utama : Ahmad bin Abu Bakar : President Director
Direktur : Mohamad Fazly bin Hassan : Director
*) Merangkap Komisaris Independent/ Concurrently Independent Commissioner
Berdasarkan Surat Keputusan Sirkuler sebagai Based on the Circular Decision in Lieu of the Board
Pengganti Rapat Dewan Komisaris tanggal of Commissioners’ Letter dated 25 May 2023, the
25 Mei 2023, susunan Komite Audit Perusahaan composition of the Company’s Audit Committee as
pada tanggal 30 Juni 2025 dan 31 Desember 2024 of 30 June 2025 and 31 December 2024 is as
adalah sebagai berikut: follows:
Ketua : Sarah Azreen binti Abdul Samat : Chairman
Anggota : Zulkifli bin Jafar : Member
Anggota : Ary Gunawan : Member
Anggota : Drs/ Imam Fathorrahman MM : Member
Berdasarkan Surat Keputusan Direksi No. 317/SK- Based on the Board of Directors’ Decision Letter
HRD/DIR/XII/21 tanggal 1 Desember 2021, Kepala No. 317/SK-HRD/DIR/XII/21 dated 1 December
Audit Internal Perusahaan pada tanggal 2021, the Company’s Head of Internal Audit as of
30 Juni 2025 dan 31 Desember 2024 adalah Aris 30 June 2025 and 31 December 2024 is Aris
Sulistyanto. Sulistyanto.
Manajemen kunci terdiri dari Dewan Komisaris dan Key management comprises the Boards of
Direksi. Commissioners and Directors.
Pada tanggal 30 Juni 2025 dan 31 Desember 2024, As of 30 June 2025 and 31 December 2024, the
jumlah karyawan Grup masing-masing adalah S Group had 1,181 employees (unaudited),
sejumlah 1.181 karyawan (tidak diaudit). respectively.
Page 13
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/5 Exhibit E/5
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (Lanjutan) 1. GENERAL INFORMATION (Continued)
d. Struktur Perusahaan dan Entitas Anak d. Corporate Strukture and Subsidiary
Berdasarkan Akta No. 13 tanggal 9 Mei 2023 dari Based on Deed No. 13 dated 9 May 2023 from
notaris Dini Lastari Siburian S.H., di Jakarta, notary Dini Lastari Siburian S.H., in Jakarta, the
Perusahaan mendirikan dan memiliki penyertaan Company established and owns shares in PT Digital
saham pada PT Digital Pharma Andalan Indonesia Pharma Andalan Indonesia (DPAI) of 99.99% of the
(DPAI) sebesar 99,99% dari modal disetor sebesar paid-in capital of Rp 247,500,000. Hereinafter The
Rp 247.500.000. Selanjutnya Perusahaan dan Company and its subsidiary are called Group.
entitas anak disebut Grup.
Berdasarkan Akta No. 48 tanggal 22 Mei 2024, dari Based on Deed No. 48 dated 22 May 2024, from
notaris Desty Haninditia Puri S.H.,MKn. di Jakarta, notary Desty Haninditia Puri S.H., MKn, in
Perusahaan memiliki penyertaan saham pada DPAI Jakarta, the Company own a share in DPAI of
sebesar 99,94% dari modal ditempatkan dan disetor 99.94% of the share issued and paid-in capital of
atau sebesar Rp 4.097.500.000. Dengan demikian Rp 4,097,500,000. Accordingly, the Company
kepemilikan Perusahaan di entitas anak menurun ownership in subsidiary decreased from 99.99% to
dari 99.99% menjadi 99,94% dan penyertaan saham 99.94% and paid-in capital in subsidiary from
di entitas anak dari Rp 247.500.000 menjadi Rp 247,500,000 to Rp 4,097,500,000.
Rp 4.097.500.000.
Pada tanggal 30 Juni 2025 dan 31 Desember 2024, As of 30 June 2025 and 31 December 2024 the
rincian entitas anak Perusahaan adalah sebagai details of the Company’s subsidiary are as follows:
berikut:
Persentase
pemilikan
(langsung dan
tidak langsung)/ Tahun
Percentage of operasi
ownership komersial/
(direct and Year of Jumlah aset sebelum eliminasi/
Entitas anak/ Domisili/ Bidang usaha/ indirect) commercial Total assets before elimination
Subsidiaries Domicile Business 2025 2024 operation 2025 2024
PT Digital Pharma Jakarta Perdagangan dan 99,94% 99,94% 2023 1.460.454.282 2.214.645.443
Andalan pengembangan
Indonesia software/Trade
and software
equipment
e. Penerbitan Laporan Keuangan Konsolidasian e. Issuance of The Interim Consolidated Financial
Interim Statements
Direksi Perusahaan bertanggung jawab terhadap The Board of Directors are responsible for the
penyusunan dan penyajian laporan keuangan preparation and presentation of the interim
konsolidasian interim, yang telah diselesaikan dan consolidated financial statements, which were
diotorisasi untuk diterbitkan pada tanggal completed and authorized for issuance on
30 Juli 2025. 30 July 2025.
Page 14
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/6 Exhibit E/6
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
a. Dasar Penyusunan a. Basis of Preparation
Prinsip kebijakan akuntansi yang diadopsi dalam The principal accounting policies adopted in the
penyusunan laporan keuangan konsolidasian preparation of the interim consolidated financial
interim dinyatakan dalam Catatan ini. Kebijakan statements are set out in this Note. The policies
tersebut telah diterapkan secara konsisten untuk have been consistently applied to all the years
setiap tahun penyajian, kecuali dinyatakan lain. presented, unless otherwise stated.
Laporan keuangan konsolidasian interim disusun The interim consolidated financial statements
berdasarkan Standar Akuntansi (“SAK”) yang have been prepared in accordance with
mencakup Pernyataan Standar Akuntansi Keuangan Indonesian Financial Accounting Standard
(PSAK) dan Interpretasi Standar Akuntansi (“SAK”), which comprise the Statement of
Keuangan (ISAK) yang diterbitkan oleh Dewan Financial Accounting Standards (“PSAK”) and
Standar Akuntansi Keuangan Ikatan Akuntan Interpretations of Statement of Financial
Indonesia (DSAK) serta Peraturan No. VIII.G.7 Accounting Standard (“ISAK”) issued by the
Lampiran keputusan Ketua BAPEPAM No. Financial Accounting Standard Board of the
KEP-347/BL/2012 tanggal 25 Juni 2012 yang Indonesian Institute of Accountant (“DSAK”) and
terdapat di dalam Peraturan dan Pedoman Rule No. VIII.G.7 Attachment of Chairman of
Penyajian dan Pengungkapan Laporan Keuangan BAPEPAM’s Decision No. KEP-347/BL/2012 dated
yang diterbitkan oleh Badan Pengawas Pasar Modal 25 June 2012 on the Regulations and the
dan Lembaga Keuangan (BAPEPAM-LK, yang Guidelines on Financial Statement Presentation
fungsinya dialihkan kepada OJK sejak tanggal and Disclosures issued by Capital Market and
1 Januari 2013). Financial Institution Supervisory Agency
(BAPEPAM-LK, which function has been
transferred to OJK starting on 1 January 2013).
Laporan keuangan konsolidasian interim disajikan The interim consolidated financial statements are
dalam mata uang Rupiah (Rp), yang juga presented in Rupiah (Rp), which is also the
merupakan mata uang fungsional Grup. Group’s functional currency.
Laporan keuangan konsolidasi interim disusun The interim consolidated financial statement
berdasarkan konsep akrual, kecuali laporan arus have been prepared on the accrual basis, except
kas konsolidasian yang disusun dengan for the consolidated statement of cash flows is
menggunakan metode langsung dengan prepared based on the direct method by
mengelompokkan arus kas dalam aktivitas operasi, classifying cash flow on the basis of operating,
investasi dan pendanaan. investing and financing activities.
Penyusunan laporan keuangan berdasarkan SAK The preparation of the financial statements in
mensyaratkan penggunaan estimasi akuntansi compliance with SAK requires the use of certain
kritikal tertentu. Penyusunan laporan keuangan critical accounting estimates. It also requires
juga mensyaratkan manajemen Grup untuk Group’s management to exercise judgment in
menggunakan pertimbangan dalam menerapkan applying the Group’s accounting policies. The
kebijakan akuntansi Grup. Hal-hal di mana areas where significant judgments and estimates
pertimbangan dan estimasi yang signifikan telah have been made in preparing the financial
dibuat dalam penyusunan laporan keuangan statements and their effect are disclosed in
beserta dampaknya diungkapkan dalam Catatan 3. Note 3.
Laporan keuangan konsolidasian telah disusun The consolidated financial statements have been
berdasarkan biaya historis, kecuali untuk hal-hal di prepared using historical cost, except for the
bawah ini: following items:
- Instrumen keuangan – yang dinilai wajar melalui - Financial instruments – fair value through
laporan laba rugi profit or loss
- Instrumen keuangan – yang dinilai wajar melalui - Financial instruments – fair value through
penghasilan komprehensif lain other comprehensive income
- Liabilitas imbalan pasti bersih - Net defined benefit liability
- Imbalan kontinjensi - Contingency consideration
- Revaluasi aset tetap - Revaluation of property, plant and equipment
Page 15
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/7 Exhibit E/7
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
b. Standar, Interpretasi dan Amendemen Baru yang b. New Standards, Interpretations and new
Berlaku Mulai 1 Januari 2024 Amendments Adopted From 1 January 2024
Pada siaran pers tanggal 22 November 2023, DSAK IAI On 22 November 2023 press release, the DSAK-IAI
mengumumkan pembaruan pada sistem penomoran announced updates to the numbering system for
untuk stándar keuangan. Berlaku mulai 1 Januari financial standards. Effective from 1 January 2024,
2024, penomoran PSAK dan Interpretasi Stándar the numbering of SFAS and Interpretations of
Akuntansi Keuangan (ISAK) dalam PSAK akan direvisi Financial Accounting Standards (Interpretasi Stándar
untuk lebih selaras dengan stándar IFRS yang terkait. Akuntansi Keuangan/ISAK) within the PSAK will be
revised to align more closely with the corresponding
IFRS standards.
Dalam tahun berjalan, Grup telah menerapkan, In the current year, the Group has applied, a number
sejumlah amendemen dan penyesuaian tahunan PSAK of amendments and annual improvements to SFAS
yang relevan dengan operasinya dan efektif untuk that are relevant to its operations and effective for
periode akuntansi yang dimulai pada atau setelah accounting period beginning on or after 1 January
1 Januari 2024, yaitu: 2024, are as follows:
1) PSAK 207 (amendemen), Laporan Arus Kas dan 1) SFAS 207 (amendment), Statement of Cash Flow
PSAK 107 (amendemen), Instrumen Keuangan: and SFAS 107 (amendment), Financial
Pengungkapan tentang Pengaturan Pembiayaan Instrument: Disclosures regarding Supplier
Pemasok. Amendemen ini memperjelas Finance Arrangements. These amendments
pengungkapan terkait pengaturan pembiayaan clarify disclosures regarding supplier financing
pemasok, sehingga memungkinkan pengguna arrangements, allows users to assess the impact
untuk menilai dampak fasilitas pembiayaan of the financing facility on liabilities, cash flow
tersebut terhadap liabilitas, arus kas, dan and liquidity, as well as the impact if the
likuiditas, serta dampaknya jika fasilitas financing facility is no longer available. The
pembiayaan tidak lagi tersedia. Amendemen amendments require entities to provide certain
tersebut mengharuskan entitas untuk specific disclosures (qualitative and
memberikan pengungkapan tertentu (kualitatif quantitative) related to supplier finance
dan kuantitatif) yang terkait dengan pengaturan arrangements. The amendments also provide
pembiayaan pemasok. Amendemen tersebut juga guidance on characteristics of supplier finance
memberikan panduan tentang karakteristik arrangements.
pengaturan pembiayaan pemasok.
2) PSAK 116 (amendemen), Sewa tentang Liabilitas 2) SFAS 116 (amendment), Leases regarding Lease
Sewa dalam Jual dan Sewa Balik. Amendemen ini Liability in a Sale and Leaseback. This
mengatur pengukuran selanjutnya atas transaksi amendment regulates the subsequent
jual dan sewa balik, mencakup penjelasan measurement of sale and leaseback transactions,
bagaimana entitas mencatat penjualan dan to explain how an entity records sales and
penyewaan kembali setelah tanggal transaksi. leasebacks after the date of the transaction.
Sebelum Amendemen, PSAK 116 tidak membuat Prior to the Amendments, SFAS 116 did not
persyaratan pengukuran khusus untuk kewajiban contain specific measurement requirements for
sewa yang mungkin memuat pembayaran sewa lease liabilities that may contain variable lease
variabel yang timbul dalam transaksi jual dan payments arising in a sale and leaseback
sewa balik, seperti transaksi jual dan sewa transaction, such as sale and leaseback
kembali yang sebagian atau seluruh pembayaran transactions where some or all of the rental
sewanya merupakan pembayaran sewa variabel payments are variable rental payments that are
yang tidak bergantung pada indeks atau suku not dependent on indexes or rates are likely to
bunga, kemungkinan besar akan terkena be impacted. In applying the subsequent
dampaknya. Dalam menerapkan persyaratan measurement requirements of lease liabilities to
pengukuran kewajiban sewa berikutnya pada a sale and leaseback transaction, the
transaksi jual dan sewa balik, amendemen Amendments require a sellerlessee to determine
mengharuskan penjual-penyewa untuk ‘lease payments’ or ‘revised lease payments’ in
menentukan ’pembayaran sewa’ atau a way that the seller-lessee would not recognise
’pembayaran sewa yang direvisi’ sedemikian rupa any amount of the gain or loss that relates to the
sehingga penjual-penyewa tidak akan mengakui right of use retained by the seller-lessee.
sejumlah keuntungan atau kerugian yang terkait
dengan hak pengguna yang dimiliki oleh penjual-
penyewa.
Page 16
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/8 Exhibit E/8
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
b. Standar, Interpretasi dan Amendemen Baru b. New Standards, Interpretations and new
yang Berlaku Mulai 1 Januari 2024 (Lanjutan) Amendments Adopted From 1 January 2024
(Continued)
Dalam tahun berjalan, Grup telah menerapkan, In the current year, the Group has applied, a
sejumlah amendemen dan penyesuaian tahunan number of amendments and annual improvements
PSAK yang relevan dengan operasinya dan efektif to SFAS that are relevant to its operations and
untuk periode akuntansi yang dimulai pada atau effective for accounting period beginning on or
setelah 1 Januari 2024, yaitu: (Lanjutan) after 1 January 2024, are as follows: (Continued)
3) PSAK 201 (amendemen), Penyajian Laporan 3) SFAS 201 (amendment), Presentation of
Keuangan tentang Liabilitas Jangka Panjang Financial Statements regarding Long Term
dengan kovenan. Amendemen ini mengatur Liabilities with covenant. This amendment
bahwa hanya kovenan yang harus dipatuhi provides that only covenants with which an
entitas pada atau sebelum tanggal pelaporan entity is subject to compliance on or before
sehingga kondisi yang harus dipatuhi suatu the reporting date which an entity must
entitas dalam waktu dua belas bulan setelah comply within twelve months after the
periode pelaporan mempengaruhi klasifikasi reporting period affect the classification of a
suatu kewajiban yang akan memengaruhi liability, will affect the classification of
klasifikasi liabilitas jangka pendek atau liabilities as current or non-current and their
jangka panjang serta pengungkapannya. disclosure.
Amendemen ini tidak mempunyai pengaruh This amendment has had no material impact on the
material atas pengungkapan atau jumlah-jumlah disclosures or amounts recognized in the
yang diakui dalam laporan keuangan consolidated financial statements.
konsolidasian.
c. Standar, Interpretasi dan Amendemen Baru c. New Standards, Interpretations and
Belum Berlaku Amendments Not Yet Effective
Terdapat sejumlah standar, amendemen dan These are numbers of standards and
interpretasi yang telah diterbitkan yang berlaku interpretations which have been issued and
efektif untuk periode yang dimulai atau setelah effective for periods beginning on/or after
tanggal 1 Januari 2025, yaitu: 1 January 2025, are as follows:
1) PSAK 117 Kontrak Asuransi mengatur relaksasi 1) SFAS 117 Insurance Contracts regulates the
beberapa ketentuan pada Perusahaan asuransi relaxation of several provisions for insurance
seperti pemisahan antara pendapatan yang Companies such as the separation between
diperoleh dari bisnis asuransi dan bisnis income derived from the insurance business
investasi, termasuk penambahan pengecualian and investment business, including the
ruang lingkup, penyesuaian penyajian laporan addition of scope exceptions, adjustments to
keuangan, penerapan opsi mitigasi risiko dan the presentation of financial statements,
beberapa modifikasi pada ketentuan transisi. implementation of risk mitigation options and
several modifications to transition provisions.
2) PSAK 221 (amendemen) Pengaruh Perubahan 2) SFAS 221 (amendment) Effect of Changes in
Kurs Valuta Asing tentang kekurangan Foreign Exchange Rates on lack of
ketertukaran. Amendemen ini menjelaskan convertibility. This amendment clarifies the
pengaturan pengungkapan terkait kondisi provisions related to conditions when a
ketika suatu mata 2) uang tidak tertukarkan. currency is not convertible and its disclosure.
Sampai dengan tanggal penerbitan laporan As of the issuance date of the consolidated
keuangan konsolidasian, Grup masih mempelajari financial statements, the Group is still evaluating
dampak yang mungkin timbul atas penerapan PSAK the possible impact of the implementation of
tersebut pada laporan keuangan konsolidasian. these SFAS to its consolidated financial
statements.
Page 17
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/9 Exhibit E/9
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
d. Dasar Konsolidasian d. Basis of Consolidation
Apabila Perusahaan mengendalikan investee, maka Where the company has control over an investee,
hal tersebut diklasifikasikan sebagai entitas anak. it is classified as a subsidiaries. The Company
Perusahaan mengendalikan investee jika tiga controls an investee if all three of the following
elemen berikut terpenuhi: kekuasaan atas elements are present: power over the investee,
investee, eksposur atau hak atas imbal hasil exposure to variable returns from the investee,
variable dari keterlibatannya dengan investee, dan and the ability of the investor to use its power to
kemampuan untuk menggunakan kekuasaannya affect those variable returns. Control is reassessed
atas investee untuk mempengaruhi jumlah imbal whenever facts and circumstances indicate that
hasil investor. Pengendalian dapat dikaji kembali there may be a change in any of these elements of
ketika fakta dan kondisi mengindikasikan bahwa control.
terdapat kemungkinan adanya perubahan pada
elemen pengendalian tersebut.
Pengendalian defacto terjadi pada situasi dimana Defacto control exists in situations where the
Perusahaan memiliki kemampuan praktis untuk company has the practical ability to direct the
mengarahkan aktivitas relevan atas investee tanpa relevant activities of the investee without holding
memiliki hak suara mayoritas. Untuk menentukan the majority of the voting rights. In determining
apakah pengendalian defacto terjadi, maka whether defacto control exists the company
Perusahaan mempertimbangkan beberapa fakta considers all relevant facts and circumstances,
dan keadaan berikut ini: including:
- Ukuran kepemilikan hak suara entitas relatif - The size of the company’s voting rights
terhadap ukuran dan penyebaran kepemilikan relative to both the size and dispersion of
pemilik suara lain; other parties who hold voting rights;
- Hak suara potensial substantif yang dimiliki - Substantive potential voting rights held by
oleh Perusahaan dan para pihak lain; the company and by other parties;
- Pengaturan kontraktual lain; - Other contractual arrangements;
- Pola historis dalam penggunaan hak suara. - Historic patterns in voting attendance.
c.
Laporan keuangan konsolidasian interim d. The interim consolidated financial statements
menyajikan hasil Perusahaan dan entitas anaknya present the results of The Company and its
(“Grup”) seolah-olah merupakan satu entitas. subsidiaries (“the Group”) as if they formed a
Transaksi antar entitas dan saldo antara Grup oleh single entity. Intercompany transactions and
karena itu dieliminasi secara penuh. balances between Group companies are therefore
eliminated in full.
Laporan keuangan konsolidasian interim The interim consolidated financial statements
menggabungkan hasil kombinasi bisnis dengan incorporate the results of business combinations
menggunakan metode akuisisi. DaIam laporan using the acquisition method. In the statement of
posisi keuangan, aset dan liabilitas teridentifikasi, financial position, the acquiree's identifiable
dan liabilitas kontinjensi pada awalnya diakui pada assets, liabilities and contingent liabilities are
nilai wajar pada tanggal akuisisi. Hasil tersebut initially recognised at their fair values at the
dimasukkan dalam laporan penghasilan acquisition date. The results of acquired
komprehensif konsolidasian sejak tanggal operations are included in the consolidated
pengendalian diperoleh. Hasil tersebut tidak statement of comprehensive income from the date
dikonsolidasi sejak dari tanggal pengendalian on which control is obtained. They are
hilang. deconsolidated from the date on which control
ceases.
Page 18
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/10 Exhibit E/10
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
e. Kepentingan Non-Pengendali e. Non-Controlling Interests
Laba rugi dan setiap komponen penghasilan Profit or loss and each component of other
komprehensif lain diatribusikan kepada pemilik comprehensive income are attributed to the
Perusahaan dan kepentingan non-pengendali (KNP) owners of the Company and to the noncontrolling
meskipun hal tersebut mengakibatkan KNP interest (NCI) even if this results in the NCI having
memiliki saldo defisit. a deficit balance.
KNP disajikan dalam laporan laba rugi dan NCI is presented in the consolidated statement of
penghasilan komprehensif lain konsolidasian dan profit or loss and other comprehensive income and
dalam ekuitas pada laporan posisi keuangan under the equity section of the consolidated
konsolidasian, terpisah dari bagian yang dapat statement of financial position, respectively,
diatribusikan kepada pemilik Perusahaan. separately from the corresponding portion
attributable to owners of the Company.
Transaksi dengan KNP yang tidak mengakibatkan Transactions with NCI that do not result in loss of
hilangnya pengendalian dicatat sebagai transaksi control are accounted for as equity transactions.
ekuitas. Selisih antara nilai wajar imbalan yang The difference between the fair value of any
dialihkan dengan bagian relatif atas nilai tercatat consideration paid and the relevant share
aset bersih entitas anak yang diakuisisi dicatat di acquired of the carrying value of net assets of the
ekuitas. Keuntungan atau kerugian dari pelepasan subsidiary is recorded in equity. Gains or losses on
kepada KNP juga dicatat di ekuitas. disposals to NCI are also recorded in equity.
f. Transaksi dan Saldo dalam Mata Uang Asing f. Foreign Currency Transactions and Balances
Transaksi-transaksi dalam mata uang asing dicatat Transaction recorded at the exchange rates
berdasarkan kurs yang berlaku pada saat transaksi prevailing at the time of transactions are made.
dilakukan. Pada setiap akhir tahun pelaporan, aset At the end of each reporting year, monetary
dan liabilitas moneter dalam mata uang asing assets and liabilities denominated in foreign
dijabarkan ke dalam Rupiah Indonesia dengan currencies are translated to Indonesian Rupiah
menggunakan kurs tengah tanggal transaksi using the middle exchange rates at the last bank
perbankan terakhir yang dipublikasikan oleh Bank transaction date as published by Bank Indonesia.
Indonesia.
Laba atau rugi atas selisih kurs yang timbul dari Exchange rate gains or losses arising from the
transaksi dalam mata uang asing dan penjabaran foreign currency transactions and from the
aset dan liabilitas moneter dalam mata uang asing translation of monetary assets and liabilities
diakui pada usaha tahun berjalan. denominated in foreign currencies are recognized
in the current year operations.
Pada tanggal 30 Juni 2025 dan 31 Desember 2024, As of 30 June 2025 and 31 December 2024, the
kurs yang digunakan adalah sebagai berikut: exchange rates used were as follows:
30 Juni/ 31 Desember/
June 2025 December 2024
1 Dolar Amerika Serikat 16.233 16.162 1 United States Dollar
1 Ringgit Malaysia 3.844 3.616 1 Malaysian Ringgit
Page 19
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/11 Exhibit E/11
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
g. Transaksi dengan Pihak Berelasi g. Transaction with Related Parties
Grup melakukan transaksi dengan pihak berelasi The Group have transactions with related parties
sesuai dengan definisi yang diuraikan pada as defined in SFAS 224: Disclosure of Related
PSAK 224: Pengungkapan Pihak-Pihak Berelasi. Parties.
i. Orang atau anggota keluarga dekatnya i. A person or a close member of that person’s
mempunyai relasi dengan entitas pelapor jika family is related to a reporting entity if that
orang tersebut: person:
a. Memiliki pengendalian atau pengendalian a. Has control or joint control over the
bersama atas entitas pelapor; reporting entity;
b. Memiliki pengaruh signifikan atas entitas b. Has significant influence over the reporting
pelapor; atau entity; or
c. Merupakan personil manajemen kunci c. Is a member of the key management
entitas pelapor atau entitas induk dari personnel of the reporting entity or a
entitas pelapor. parent of the reporting entity.
ii. Suatu entitas berelasi dengan entitas pelapor ii. An entity is related to a reporting entity if any
jika memenuhi salah satu dari kondisi berikut: of the following condition applies:
a. Entitas dan entitas pelapor adalah anggota a. The entity and the reporting entity are
dari kelompok usaha yang sama (artinya members of the same group (which means
Perusahaan berikutnya saling berelasi that each parent, subsidiary, and fellow
dengan entitas lain); subsidiary is related to the others);
b. Satu entitas adalah entitas asosiasi atau b. One entity is an associate or joint venture
ventura bersama dari entitas lain (atau of the other entity (or an associate or
entitas asosiasi atau ventura bersama yang joint venture of a member of a group of
merupakan anggota suatu kelompok which the other entity is a member);
usaha, yang mana entitas lain tersebut
adalah anggotanya);
c. Kedua entitas tersebut adalah ventura c. Both entities are joint ventures of the
bersama dari pihak ketiga yang sama; same third party;
d. Satu entitas adalah ventura bersama dari d. One entity is joint venture of a third
entitas ketiga dan entitas yang lain adalah entity and the other entity is an associate
entitas asosiasi dari entitas ketiga; of the third entity;
e. Entitas tersebut adalah suatu program e. The entity is a post- employment defined
imbalan pasca kerja untuk imbalan kerja benefit plan for the benefit of employees
dari salah satu entitas pelapor atau entitas of either the reporting entity or an entity
yang terkait dengan entitas pelapor. related to the reporting entity. If the
Apabila entitas pelapor adalah entitas reporting entity is running itself such a
yang menyelenggarakan program plan, the sponsoring employers are also
tersebut, maka entitas sponsor juga related to the reporting entity;
berelasi dengan entitas pelapor;
f. Entitas dikendalikan atau dikendalikan f. The entity is controlled or jointly
bersama oleh orang yang diidentifikasi controlled by a person identified in (i);
dalam huruf (i);
g. Orang yang diidentifikasi dalam huruf g. Person that identified in (i)(a) which have
(i)(a) memiliki pengaruh signifikan atas significant influence over the entity or
entitas atau merupakan personil key management personnel of the entity
manajemen kunci entitas (atau entitas (or parent entity from entity);
induk dari entitas);
h. Entitas, atau anggota dari kelompok h. Entity, or member of a group where
dimana entitas merupakan bagian dari entity was part of a group, provide key
kelompok tersebut, menyediakan jasa management services to the reporting
personil manajemen kunci kepada entitas entity or parent entity from reporting
pelapor atau kepada entitas induk dari entity.
entitas pelapor.
Page 20
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/12 Exhibit E/12
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
h. Aset Keuangan h. Financial Assets
Grup mengklasifikasikan aset keuangannya ke The Group classified its financial assets into one
dalam salah satu kategori yang dijelaskan di bawah of the categories discussed below, depending on
ini, tergantung pada tujuan pengakuisisian aset. the purpose for which the asset was acquired.
Selain daripada aset keuangan yang memenuhi Other than financial assets in a qualifying hedging
kualifikasi hubungan lindung nilai, kebijakan relationship, the Group’s accounting policy for
akuntansi Grup dikategorikan sebagai berikut: each category is as follows:
Nilai wajar melalui laba atau rugi Fair value through profit or loss
Kategori ini meliputi hanya derivative in-the- This category comprises only in-the-money
money (lihat bagian “liabilitas keuangan” untuk derivatives (see "financial liabilities" section for
derivative out of the money). Derivatif tersebut out of money derivatives). They are carried in the
dicatat dalam laporan posisi keuangan pada nilai statement of financial position at fair value with
wajar dengan perubahan nilai wajar diakui dalam changes in fair value recognized in the statement
laporan laba rugi dan penghasilan komprehensif of comprehensive income in the finance income or
lain pada bagian pendapatan atau beban expense line. Other than derivative financial
keuangan. Selain daripada instrumen keuangan instruments which are not designated as hedging
derivatif yang digunakan sebagai instrumen instruments, the Group does not have any assets
lindung nilai, Grup tidak memiliki aset yang held for trading nor does it voluntarily classify any
dimiliki untuk dijual maupun secara sukarela financial assets as being at fair value through
mengklasifikasikan aset keuangan pada nilai wajar profit or loss.
melalui laporan laba rugi.
Biaya perolehan diamortisasi Amortised cost
Aset ini terutama muncul dari penyediaan barang These assets arise principally from the provision
dan jasa kepada pelanggan (sebagai contoh of goods and services to customers (e.g., trade
piutang usaha), tetapi juga menggabungkan jenis receivables), but also incorporate other types of
aset keuangan lainnya di mana tujuannya adalah financial assets where the objective is to hold
untuk memiliki aset-aset tersebut dengan tujuan these assets in order to collect contractual cash
untuk mengumpulkan arus kas kontraktual dan flows and the contractual cash flows are solely
arus kas kontraktual adalah semata-mata payments of principal and interest. They are
pembayaran pokok dan bunga. Aset tersebut pada initially recognised at fair value plus transaction
awalnya diakui pada nilai wajar ditambah biaya costs that are directly attributable to their
transaksi yang dapat diatribusikan secara acquisition or issue, and are subsequently carried
langsung dengan perolehan atau penerbitannya, at amortised cost using the effective interest rate
dan selanjutnya dicatat pada biaya perolehan method, less provision for impairment.
diamortisasi menggunakan metode suku bunga
efektif, dikurangi penyisihan penurunan nilai.
Penyisihan penurunan nilai untuk piutang usaha Impairment provisions for current and non-current
lancar dan tidak lancar diakui berdasarkan trade receivables are recognised based on the
pendekatan yang disederhanakan dalam PSAK 109 simplified approach within SFAS 109 using a
menggunakan matriks provisi dalam penentuan provision matrix in the determination of the
kerugian kredit ekspektasian sepanjang masa. lifetime expected credit losses. During this
Selama proses ini, probabilitas non-pembayaran process the probability of the non-payment of the
piutang usaha dinilai. Probabilitas ini kemudian trade receivables is assessed. This probability is
dikalikan jumlah kerugian yang diharapkan yang then multiplied by the amount of the expected
timbul dari wanprestasi untuk menentukan loss arising from default to determine the lifetime
perkiraan kerugian kredit ekpektasian sepanjang expected credit loss for the trade receivables.
masa untuk piutang usaha. Untuk piutang usaha, Trade receivables, which are reported net, such
yang dilaporkan bersih, provisi tersebut dicatat provisions are recorded in a separate provision
dalam akun provisi terpisah dengan kerugian account with the loss being recognised within cost
diakui dalam beban pokok penjualan dalam of sales in the statement of comprehensive
laporan laba rugi komprehensif. income.
Page 21
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/13 Exhibit E/13
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
h. Aset Keuangan (Lanjutan) h. Financial Assets (Continued)
Biaya perolehan diamortisasi (Lanjutan) Amortised cost (Continued)
Pada konfirmasi bahwa piutang usaha tidak akan On confirmation that the trade receivable will not
dapat ditagih, nilai tercatat bruto aset dihapuskan be collectable, the gross carrying value of the
terhadap ketentuan terkait. asset is written off against the associated
provision.
Ketentuan penurunan nilai piutang dari pihak- Impairment provisions for receivables from
pihak berelasi dan transaksi kepada pihak-pihak related parties and transactions to related parties
berelasi diakui berdasarkan model kerugian kredit are recognised based on a forward looking
ekspektasian. Metodologi yang digunakan untuk expected credit loss model. The methodology used
menentukan jumlah provisi didasarkan pada to determine the amount of the provision is based
apakah telah ada peningkatan risiko kredit yang on whether there has been a significant increase
signifikan sejak pengakuan awal aset keuangan. in credit risk since initial recognition of the
Bagi mereka yang risiko kreditnya tidak meningkat financial asset. For those where the credit risk has
secara signifikan sejak pengakuan awal aset not increased significantly since initial recognition
keuangan, kerugian kredit ekspektasian dua belas of the financial asset, twelve month expected
bulan bersama dengan pendapatan bunga kotor credit losses along with gross interest income are
diakui. Bagi mereka yang memiliki risiko kredit recognised. For those for which credit risk has
telah meningkat secara signifikan, kerugian kredit increased significantly, lifetime expected credit
ekspektasian sepanjang masa bersama dengan losses along with the gross interest income are
pendapatan bunga kotor diakui. Untuk mereka recognised. For those that are determined to be
yang dianggap mengalami penurunan nilai kredit, credit impaired, lifetime expected credit losses
kerugian kredit ekspektasian sepanjang masa along with interest income on a net basis are
serta pendapatan bunga secara bersih diakui. recognised.
Dari waktu ke waktu, Grup memilih untuk From time to time, the Group elects to
menegosiasikan kembali persyaratan jatuh tempo renegotiate the terms of trade receivables due
piutang usaha dari pelanggan yang memiliki from customers with which it has previously had a
transaksi historis yang baik negosiasi ulang seperti good trading history. Such renegotiations will lead
ini dapat mengubah jangka waktu pembayaran to changes in the timing of payments rather than
daripada perubahan jumlah terutang dan, sebagai changes to the amounts owed and, in
akibatnya, arus kas baru yang diharapkan consequence, the new expected cash flows are
terdiskonto pada tingkat suku bunga efektif awal discounted at the original effective interest rate
dan perbedaan yang dihasilkan terhadap nilai and any resulting difference to the carrying value
tercatat diakui dalam laporan penghasilan is recognised in the statement of comprehensive
komprehensif (laba operasi). income (operating profit).
Aset keuangan Grup yang diukur pada biaya The Group's financial assets measured at
perolehan diamortisasi terdiri dari piutang usaha amortised cost comprise trade and other
dan piutang lain-lain dan kas dan setara kas dalam receivables and cash and cash equivalents in the
laporan posisi keuangan. statement of financial position.
Page 22
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/14 Exhibit E/14
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
h. Aset Keuangan (Lanjutan) h. Financial Assets (Continued)
Nilai wajar melalui penghasilan komprehensif lain Fair value through other comprehensive income
Perusahaan memiliki sejumlah investasi strategis The Company has a number of strategic
pada entitas publik dan entitas bukan publik yang investments in listed and unlisted entities which
tidak dicatat sebagai entitas anak, entitas are not accounted for as subsidiaries, associates
asosiasi, atau entitas yang dikendalikan bersama. or jointly controlled entities. For those
Untuk investasi tersebut, Perusahaan telah investments, the Company has made an
membuat pemilihan yang tidak dapat dibatalkan irrevocable election to classify the investments at
untuk mengklasifikasikan investasi pada nilai fair value through other comprehensive income
wajar melalui penghasilan komprehensif lain rather than through profit or loss as the Company
daripada melalui laba rugi karena Perusahaan considers this measurement to be the most
menganggap pengukuran ini sebagai yang paling representative of the business model for these
representatif dari model bisnis untuk aset ini. Nilai assets. They are carried at fair value with changes
tersebut dicatat pada nilai wajar dengan in fair value recognised in other comprehensive
perubahan nilai wajar diakui dalam penghasilan income and accumulated in the fair value through
komprehensif lain dan diakumulasikan dalam nilai other comprehensive income reserve. Upon
wajar melalui cadangan penghasilan komprehensif disposal any balance within fair value through
lain. Pada saat pelepasan, saldo dalam nilai wajar other comprehensive income reserve is
melalui cadangan penghasilan komprehensif lain reclassified directly to retained earnings and is
direklasifikasi langsung ke laba ditahan dan tidak not reclassified to profit or loss.
direklasifikasi ke laba rugi.
Pembelian dan penjualan aset keuangan yang Purchases and sales of financial assets measured
diukur pada nilai wajar melalui penghasilan at fair value through other comprehensive income
komprehensif lain diakui pada tanggal are recognised on settlement date with any
penyelesaian dengan perubahan nilai wajar antara change in fair value between trade date and
tanggal perdagangan dan tanggal penyelesaian settlement date being recognised in the fair value
diakui pada cadangan yang diukur pada nilai wajar through other comprehensive income reserve.
penghasilan komprehensif lain.
Penurunan nilai aset keuangan Impairment of financial assets
Setiap akhir periode pelaporan, Perusahaan The Company assesses at the end of each
mengevaluasi apakah terdapat bukti yang objektif reporting period whether there is any objective
bahwa aset keuangan atau kelompok aset evidence that a financial asset or a Company of
keuangan mengalami penurunan nilai. financial assets is impaired.
Aset keuangan atau kelompok aset keuangan A financial asset or a group of financial assets is
diturunkan nilainya dan kerugian penurunan nilai deemed to be impaired if, and only if, there is
telah terjadi jika, dan hanya jika, terdapat bukti objective evidence of impairment as a result of
yang objektif mengenai penurunan nilai tersebut one or more events that has occurred after the
sebagai akibat dari satu atau lebih peristiwa yang initial recognition of the asset (an incurred ‘loss
terjadi setelah pengakuan awal aset tersebut event’) and that loss event has an impact on the
(peristiwa yang merugikan), dan peristiwa yang estimated future cash flows of the financial assets
merugikan tersebut berdampak pada estimasi or the Company of financial assets that can be
arus kas masa depan atas aset keuangan atau reliably estimated.
kelompok aset keuangan yang dapat diestimasi
secara andal.
Untuk aset keuangan yang dicatat pada biaya For financial assets carried at amortized cost, the
perolehan diamortisasi, Perusahaan pertama kali Company first assesses whether objective
menentukan apakah terdapat bukti objektif evidence of impairment exists individually for
mengenai adanya penurunan nilai secara financial assets that are individually significant,
individual atas aset keuangan yang signifikan or collectively for financial assets that are not
secara individual atau untuk aset keuangan yang individually significant.
tidak signifikan secara individual terdapat bukti
penurunan nilai secara kolektif.
Page 23
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/15 Exhibit E/15
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
h. Aset Keuangan (Lanjutan) h. Financial Assets (Continued)
Penurunan nilai aset keuangan (Lanjutan) Impairment of financial assets (Continued)
Jika Perusahaan menentukan tidak terdapat bukti If the Company determines that no objective
objektif mengenai adanya penurunan nilai atas evidence of impairment exists for an individually
aset keuangan yang dinilai secara individual, assessed financial asset, whether significant or
terlepas aset keuangan tersebut signifikan atau not, it includes the asset in a group of financial
tidak, maka Perusahaan memasukkan aset assets with similar credit risk characteristics and
tersebut ke dalam kelompok aset keuangan yang collectively assesses them for impairment. Assets
memiliki karakteristik risiko kredit yang sejenis that are individually assessed for impairment and
dan menilai penurunan nilai kelompok tersebut for which an impairment loss is, or continues to
secara kolektif. Aset yang penurunan nilainya be, recognized are not included in a collective
dinilai secara individual, dan untuk itu kerugian assessment of impairment.
penurunan nilai diakui atau tetap diakui, tidak
termasuk dalam penilaian penurunan nilai secara
kolektif.
Jika terdapat bukti objektif bahwa kerugian If there is objective evidence that an impairment
penurunan nilai telah terjadi, jumlah kerugian loss has occurred, the amount of the loss is
tersebut diukur sebagai selisih antara nilai measured as the difference between the assets
tercatat aset dengan nilai kini estimasi arus kas carrying amount and the present value of
masa datang (tidak termasuk ekspektasi kerugian estimated future cash flows (excluding future
kredit masa mendatang yang belum terjadi). Nilai expected credit losses that have not yet been
kini estimasi arus kas masa mendatang didiskonto incurred). The present value of the estimated
menggunakan suku bunga efektif awal dari aset future cash flows is discounted at the financial
keuangan tersebut. assets original effective interest rate.
Ketika aset tidak tertagih, nilai tercatat atas aset When the asset becomes uncollectible, the
keuangan yang telah diturunkan nilainya dikurangi carrying amount of the financial assets is reduced
secara langsung atau jika ada suatu jumlah telah directly or if an amount was charged to the
dibebankan ke akun cadangan penurunan nilai allowance account, the amounts charged to the
jumlah tersebut dihapusbukukan terhadap nilai allowance account are written off against the
tercatat aset keuangan tersebut. carrying value of the financial assetss.
Jika, pada periode berikutnya, jumlah kerugian If, in a subsequent period, the amount of the
penurunan nilai berkurang dan penurunan nilai impairment loss decreases and the impairment
tersebut diakui, maka kerugian penurunan nilai was recognized, the previously recognized
yang sebelumnya diakui dipulihkan, sepanjang impairment loss is reversed to the extent that the
nilai tercatat aset tidak melebihi biaya perolehan carrying amount of the asset does not exceed its
diamortisasi pada tanggal pemulihan dengan amortized cost at the reversal date by adjusting
menyesuaikan akun cadangan. Jumlah pemulihan the allowance account. The amount of the
aset keuangan diakui pada laba rugi. reversal is recognized in profit or loss.
Penerimaan kemudian atas piutang yang telah Subsequent recoveries of previously written off
dihapusbukukan sebelumnya, jika pada periode receivables, if in the current period, are credited
berjalan dikreditkan dengan menyesuaikan pada to the allowance accounts, but if after the
akun cadangan penurunan nilai, sedangkan jika reporting period, are credited to other operating
setelah akhir periode pelaporan dikreditkan income.
sebagai pendapatan operasional lainnya.
Page 24
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/16 Exhibit E/16
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
h. Aset Keuangan (Lanjutan) h. Financial Assets (Continued)
Penghentian pengakuan Derecognition
Suatu aset keuangan, atau mana yang berlaku, A financial assets, or where applicable a part of a
bagian dari aset keuangan atau bagian dari financial asset or part of a group of similar
kelompok aset keuangan sejenis, dihentikan financial assets, is derecognized when:
pengakuannya pada saat:
a. Hak kontraktual atas arus kas yang berasal dari a. The contractual rights to receive cash flows
aset keuangan tersebut berakhir; atau from the financial assets have expired; or
b. Perusahaan mentransfer hak kontraktual b. The company has transferred its contractual
untuk menerima arus kas yang berasal dari rights to receive cash flows from the financial
aset keuangan atau menanggung kewajiban asset or has assumed an obligation to pay them
untuk membayar arus kas yang diterima tanpa in full without material delay to a third party
penundaan yang signifikan kepada pihak under a “pass-through” arrangement and
ketiga melalui suatu kesepakatan penyerahan either (i) has transferred substantially all the
dan (i) secara substansial mentransfer seluruh risks and rewards of the financial assets, or (ii)
risiko dan manfaat atas kepemilikan aset has neither transferred nor retained
keuangan tersebut, atau (ii) secara substansial substantially all the risks and rewards of the
tidak mentransfer dan tidak memiliki seluruh financial assets, but has transferred control of
risiko dan manfaat atas kepemilikan aset the financial assets.
keuangan tersebut, namun telah mentransfer
pengendalian atas aset keuangan tersebut.
i. Liabilitas Keuangan i. Financial Liabilities
Grup mengklasifikasikan liabilitas keuangan ke The Group’s classifies its financial liabilities into
dalam satu atau dua kategori, tergantung pada one of two categories, depending on the purpose
tujuan liabilitas tersebut diakuisisi. for which the liability was acquired.
Selain daripada liabilitas keuangan untuk tujuan Other than financial liabilities in a qualifying
lindung nilai (lihat penjelasan di bawah ini), hedging relationship (see below), the Group's
kebijakan akuntansi milik Perusahaan untuk setiap accounting policy for each category is as follows:
kategori dijelaskan sebagai berikut:
Nilai wajar melalui laporan laba rugi Fair value through profit or loss
Kategori ini hanya terdiri dari instrumen derivatif This category comprises only out-of-the-money
out-of-the-money (lihat ‘Aset keuangan’ in-the derivatives (see "Financial assets" for in the
money). Instrumen tersebut dinilai di dalam money derivatives). They are carried in the
laporan posisi keuangan pada nilai wajar dengan statement of financial position at fair value with
perubahan nilai wajar yang diakui di dalam laporan changes in fair value recognised in the statement
penghasilan komprehensif. Perusahaan tidak of comprehensive income. The Company does not
mempunyai atau mengeluarkan instrumen hold or issue derivative instruments for
derivatif untuk tujuan spekulasi melainkan untuk speculative purposes, but for hedging purposes.
tujuan lindung nilai. Selain instrumen derivatif Other than these derivative financial
tersebut, Grup tidak memiliki liabilitas untuk instruments, the Group does not have any
diperdagangkan maupun ditujukan bagi semua liabilities held for trading nor has it designated
liabilitas keuangan yang dikelompokkan sebagai any financial liabilities as being at fair value
nilai wajar melalui laporan laba rugi. through profit or loss.
Grup tidak mempunyai atau mengeluarkan The Group does not hold or issue derivative
instrumen derivatif untuk tujuan spekulasi instruments for speculative purposes, but for
melainkan untuk tujuan lindung nilai. Selain hedging purposes. Other than these derivative
instrumen derivatif tersebut, Grup tidak memiliki financial instruments, the Group does not have
liabilitas untuk diperdagangkan maupun ditujukan any liabilities held for trading nor has it
bagi semua liabilitas keuangan yang designated any financial liabilities as being at fair
dikelompokkan sebagai nilai wajar melalui laporan value through profit or loss.
laba rugi.
Page 25
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/17 Exhibit E/17
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
i. Liabilitas Keuangan (Lanjutan) i. Financial Liabilities (Continued)
Liabilitas keuangan lain Other financial liabilities
Liabilitas keuangan lain termasuk hal-hal berikut: Other financial liabilities include the following
items:
- Pinjaman bank dan perpetual preference - Bank borrowings and the Company's perpetual
share Perusahaan pada awalnya diakui pada preference shares are initially recognised at
nilai wajar dikurangi biaya transaksi yang fair value net of any transaction costs directly
dapat diatribusikan secara langsung pada saat attributable to the issue of the instrument.
penerbitan instrumen. Liabilitas dengan bunga Such interest bearing liabilities are
seperti itu selanjutnya diukur pada biaya subsequently measured at amortised cost
perolehan diamortisasi dengan menggunakan using the effective interest rate method,
metode tingkat suku bunga efektif, yang which ensures that any interest expense over
memastikan bahwa beban bunga selama the period to repayment is at a constant rate
periode sampai dengan pembayaran kembali on the balance of the liability carried in the
menggunakan kurs konstan pada saldo statement of financial position. For the
liabilitas yang dicatat dalam laporan posisi purposes of each financial liability, interest
keuangan. Untuk tujuan dari setiap liabilitas expense includes initial transaction costs and
keuangan, beban bunga termasuk biaya any premium payable on redemption, as well
transaksi awal dan premi terutang pada saat as any interest or coupon payable while the
penebusan, serta bunga atau kupon terutang liability is outstanding.
pada saat liabilitas masih belum diselesaikan.
- Utang usaha dan liabilitas moneter jangka - - Trade payables and other short-term
pendek lain yang pada saat pengukuran awal monetary liabilities, which are initially
diakui pada nilai wajar dan selanjutnya recognised at fair value and subsequently
dicatat pada biaya perolehan diamortisasi carried at amortised cost using the effective
dengan menggunakan metode suku bunga interest method.
efektif.
j. Kas dan Bank f. j. Cash and Banks
Kas dan bank disajikan di laporan posisi keuangan. g. Cash and banks presented in the statement of
Di laporan arus kas mencakup kas dan simpanan financial position. In the statement of cash flows
yang sewaktu-waktu bisa dicairkan dan tidak include cash in hand and deposits held at call with
dijaminkan serta tidak dibatasi penggunaannya. banks and they are not being pledged as collateral
for borrowings and not restricted to use.
k. Biaya Dibayar di Muka h. k. Prepaid Expenses
Biaya dibayar di muka diamortisasi sesuai dengan i. Prepaid expenses are amortized over the periods
masa manfaat masing-masing biaya dengan benefited using the straight-line method.
menggunakan metode garis lurus.
l. Persediaan j. l. Inventories
f.
Persediaan dinyatakan berdasarkan nilai terendah Inventories are stated at the lower of cost or net
antara biaya perolehan atau nilai realisasi neto. realizable value. Cost is determined using the
Biaya perolehan ditentukan dengan menggunakan Weighted Average method.
metode rata-rata tertimbang.
Penyisihan kerugian penurunan nilai persediaan Allowance for impairment losses on inventories is
ditentukan untuk menurunkan nilai tercatat determined to reduce the carrying value of
persediaan ke nilai realisasi neto. inventories to their net realizable value.
Page 26
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/18 Exhibit E/18
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
m. Aset Tetap m. Property, Plant and Equipment
Grup memilih model biaya sebagai kebijakan The Group’s has chosen to use the cost model as
akuntansi pengukuran aset tetapnya. the accounting policy for measurement of its
property, plant and equipment.
Seluruh aset tetap awalnya diakui sebesar biaya All property, plant and equipment are initially
perolehan, yang terdiri atas harga perolehan dan recognized at cost, which comprises its acquisition
biaya-biaya tambahan yang dapat diatribusikan price and any costs directly attributable in
langsung untuk membawa aset ke lokasi dan bringing the asset to the location and condition
kondisi yang diinginkan supaya aset tersebut siap necessary for it to be capable of operating in the
digunakan sesuai dengan maksud manajemen. manner intended by management.
Setelah pengakuan awal, aset tetap, kecuali hak Subsequent to initial recognition, property, plant
atas tanah, dinyatakan sebesar biaya perolehan and equipment, except landrights, are carried at
dikurangi akumulasi penyusutan dan rugi cost less accumulated depreciation and
penurunan nilai, jika ada. impairment losses, if any.
Penyusutan aset tetap tertentu dihitung dengan Depreciation of certain property, plant and
menggunakan metode saldo menurun ganda equipment is computed using the double-
berdasarkan masa manfaat ekonomis aset tetap declining-balance method based on the estimated
sebagai berikut: useful lives of the assets as follows:
Tarif Penyusutan/ Masa manfaat/
Depreciation Rate Useful Lives
(Tahun/Years) (Tahun/Years)
Renovasi bangunan 50% 4 Bulding renovations
Perbaikan sewa 50% 4 Leasehold improvements
Kendaraan 50% 4 Vehicles
Peralatan kantor 25% 8 Office equipments
Peralatan teknik 25% 8 Technical equipments
Bangunan disusutkan dengan menggunakan Buildings are depreciated using the straight-line
metode garis lurus selama 20 (dua puluh) tahun method over 20 (twenty) years (with depreciation
(dengan tarif penyusutan sebesar 5%). rate of 5%).
Grup melakukan perubahan kebijakan akuntansi Group changed their accounting policy of
atas aset tetap dari model biaya menjadi model property, plant and equipment from cost basis to
revaluasi sejak tanggal 31 Desember 2023 untuk revaluation basis as of 31 December 2023 for
aset tetap hak atas tanah dan bangunan. Aset property, plant and equipment of land and
tetap selanjutnya dicatat pada nilai wajar, building. Property, plant and equipment are
berdasarkan penilaian periodik yang dihitung oleh subsequently carried at fair value, based on
penilai profesional. periodic valuations by a professionally qualified
valuer.
Biaya legal awal untuk mendapatkan hak legal Initial legal costs incurred to obtain legal rights
diakui sebagai bagian biaya akuisisi hak atas tanah, are recognised as part of the acquisition cost of
biaya-biaya tersebut tidak didepresiasikan. Biaya the landrights, and these costs are not
terkait dengan pembaruan hak atas tanah diakui depreciated. Costs related to renewal of
sebagai aset takberwujud dan diamortisasi landrights are recognised as intangible assets and
sepanjang umur hak atas tanah. amortised during the period of the landrights.
Page 27
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/19 Exhibit E/19
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
m. Aset Tetap (Lanjutan) m. Property, Plant and Equipment (Continued)
Pada tanggal revaluasi, akumulasi penyusutan atas At the date of revaluation, the accumulated
aset tetap yang direvaluasi dieliminasi terhadap depreciation on the revalued property, plant and
jumlah tercatat bruto dari aset dan jumlah neto equipment are eliminated against the gross
disajikan kembali terhadap jumlah revaluasi aset. carrying amount of the asset and the net amount
is restated to the revalued amount of the asset.
Revaluasi ini dilakukan dengan tingkat keteraturan These revaluations are made with sufficient
yang memadai untuk menjamin bahwa jumlah regularity to ensure that the carrying amount
tercatat tidak berbeda secara material dari nilai does not differ materially from that which would
wajar yang ditentukan pada periode pelaporan. be determined using fair value at the end of the
Perubahan pada nilai wajar diakui dalam reporting period. Changes in fair value are
penghasilan komprehensif lain dan diakumulasi recognized in other comprehensive income and
dalam cadangan revaluasi kecuali untuk accumulated in the revaluation reserve except to
penurunan nilai yang melebihi saldo kredit pada the extent that any decrease in value in excess of
cadangan revaluasi, atau pembalikan untuk the credit balance on the revaluation reserve, or
transaksi tersebut, diakui dalam laporan laba rugi. reversal of such a transaction, is recognized in
profit or loss.
Frekuensi revaluasi bergantung pada perubahan The frequency of revaluation depends on changes
nilai wajar dari aset tetap yang direvaluasi. Jika in the fair value of the revalued property, plant
nilai wajar dari aset yang direvaluasi berbeda and equipment. If fair value of revaluation of
secara material dengan jumlah tercatatnya, maka property, plant and equipment differs materially
revaluasi lanjutan disyaratkan. Beberapa aset by its carrying amount, a further revaluation is
tetap mengalami perubahan nilai wajar secara required. Some property, plant and equipment
signifikan dan fluktuatif, sehingga perlu are subject to significant changes in their fair
direvaluasi secara tahunan. Revaluasi tahunan value and fluctuate, so they need to be revalued
tersebut tidak perlu dilakukan untuk aset tetap on an annual basis. The annual revaluation is not
yang perubahan nilai wajarnya tidak signifikan. necessary for property, plant and equipment
Sebaliknya, aset tetap tersebut mungkin perlu whose changes in fair value are insignificant. On
direvaluasi setiap tiga atau lima tahun sekali. the other hand, the property, plant and
equipment may need to be revalued every three
or five years.
Penilaian aset tetap dilakukan atas penurunan dan The carrying amounts of property, plant and
kemungkinan penurunan nilai wajar aset jika equipment are reviewed for impairment when
terjadi peristiwa atau perubahan keadaan yang events or changes in circumstances indicate that
mengindikasikan bahwa nilai tercatat mungkin the carrying values may not be fully recoverable.
tidak dapat seluruhnya terealisasi.
Jumlah tercatat aset tetap dihentikan An item of property, plant and equipment is
pengakuannya pada saat dilepaskan atau saat tidak derecognized upon disposal or when no future
ada manfaat ekonomis masa depan yang economic benefits are expected from its use or
diharapkan dari penggunaan atau pelepasannya. disposal.
Laba atau rugi yang timbul dari penghentian Any gain or loss arising on derecognition of the
pengakuan aset (dihitung sebagai perbedaan asset (calculated as the difference between the
antara jumlah neto hasil pelepasan dan jumlah net disposal proceeds and the carrying amount of
tercatat dari aset) dikreditkan atau dibebankan the asset) is included in profit or loss in the year
pada operasi tahun aset tersebut dihentikan the asset is derecognized.
pengakuannya.
Page 28
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/20 Exhibit E/20
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
m. Aset Tetap (Lanjutan) m. Property, Plant and Equipment (Continued)
Beban pemeliharaan dan perbaikan dibebankan Repairs and maintenance are taken to profit or
pada operasi pada saat terjadinya. Beban loss when incurred. The cost of major renovation
pemugaran dan penambahan dalam jumlah besar and restoration is included in the carrying amount
dikapitalisasi kepada jumlah tercatat aset tetap of the related property, plant and equipment
terkait bila besar kemungkinan bagi Perusahaan when it is probable that future economic benefits
manfaat ekonomi masa depan menjadi lebih besar in excess of the originally assessed standard
dari standar kinerja awal yang ditetapkan performance of the existing asset will flow to the
sebelumnya dan disusutkan sepanjang sisa masa Company, and is depreciated over the remaining
manfaat aset tetap terkait. useful life of the related assets.
Nilai residu dari aset tetap adalah estimasi jumlah The residual value of a property, plant and
yang dapat diperoleh Perusahaan saat ini dari equipment is the estimated amount that can be
pelepasan aset tetap, setelah dikurangi estimasi acquired by the Company at this time of disposal
biaya pelepasan, jika aset tetap telah mencapai of fixed assets, net of estimated costs of disposal,
umur dan kondisi yang diperkirakan pada akhir if the fixed asset has reached the age and
umur manfaat ekonomisnya. condition expected at the end of its useful life.
Pada setiap akhir tahun pelaporan, nilai residu, The residual values, useful lives and methods of
manfaat ekonomis dan metode penyusutan depreciation of assets are reviewed, and adjusted
dievaluasi, dan jika sesuai keadaan, disesuaikan prospectively, if appropriate, at the end of each
secara prospektif. reporting year.
Aset dalam penyelesaian dinyatakan sebesar biaya Construction in progress is stated at cost and is
perolehan dan disajikan sebagai bagian dari aset presented as part of property, plant and
tetap. Akumulasi biaya perolehan aset dalam equipment. The accumulated costs are
penyelesaian dipindahkan ke masing-masing aset reclassified to the appropriate property, plant
tetap yang bersangkutan pada saat aset tersebut and equipment account when the construction is
selesai dikerjakan dan siap digunakan sesuai substantially completed and the constructed
dengan tujuannya. Aset dalam penyelesaian tidak asset is ready for its intended use. Constructions
disusutkan karena belum tersedia untuk in progress are not depreciated as these are not
digunakan. yet available for use.
n. Aset Takberwujud n. Intangible assets
Piranti lunak komputer Computer software
Biaya pengembangan yang dapat secara langsung Development costs that are directly attributable
diatribusikan kepada desain dan pengujian produk to the design and testing of identifiable and
piranti lunak yang dapat diidentifikasi dan unik unique software products controlled by the
yang dikendalikan oleh Perusahaan diakui sebagai Company are recognised as intangible assets and
aset takberwujud dan diamortisasi selama amortised over their estimated useful lives of 8
estimasi masa manfaat yaitu 8 tahun. years.
Biaya yang dapat diatribusikan secara langsung Directly atributable costs that are capitalized as
dikapitalisasi sebagai bagian produk piranti lunak part of the software product include the software
mencakup beban pekerja pengembang piranti development employee costs and an appropriate
lunak dan bagian overhead yang relevan. portion of relevant overheads.
Pengeluaran pengembangan yang lain yang tidak Other development expenditures that do not
memenuhi kriteria ini diakui sebagai beban pada meet these criteria are recognised as an expense
saat terjadinya. Biaya pengembangan yang as incurred. Development costs previously
sebelumnya diakui sebagai beban tidak dapat recognised as an expense are not recognised as an
diakui sebagai aset pada periode berikutnya. asset in a subsequent period.
Page 29
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/21 Exhibit E/21
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
o. Sewa o. Lease
Mengidentifikasi Sewa Identifying Leases
Grup memperhitungkan suatu kontrak, atau bagian The Group’s accounts for a contract, or a portion
dari suatu kontrak, sebagai suatu sewa ketika of a contract, as a lease when it conveys the right
Perusahaan memberikan hak untuk menggunakan to use an asset for a period of time in exchange
aset selama suatu jangka waktu untuk for consideration. Leases are those contracts that
dipertukarkan dengan imbalan. Sewa adalah satisfy the following criteria:
kontrak yang memenuhi kriteria berikut:
- Terdapat aset identifikasian; - There is an identified asset;
- Perusahaan memperoleh secara substansial - The Company obtains substantially all the
semua manfaat ekonomis dari penggunaan economic benefits from use of the asset; and
aset; dan
- Perusahaan memiliki hak untuk mengarahkan - The Company has the right to direct use of the
penggunaan aset asset
Grup mempertimbangkan apakah pemasok The Group considers whether the supplier has
memiliki hak substitusi substantif. Jika pemasok substantive substitution rights. If the supplier
memang memiliki hak-hak tersebut, kontrak tidak does have those rights, the contract is not
diidentifikasi sebagai penyebab timbulnya sewa. identified as giving rise to a lease.
Dalam menentukan apakah Grup mendapatkan In determining whether the Group obtains
secara substantial seluruh manfaat ekonomik dari substantially all the economic benefits from use
penggunaan aset selama periode penggunaan, of the asset, the Group considers only the
Grup hanya mempertimbangkan manfaat ekonomi economic benefits that arise use of the asset, not
yang timbul dari penggunaan aset, bukan manfaat those incidentals to legal ownership or other
yang terkait dengan kepemilikan legal atau potential benefits.
manfaat potensial lainnya.
Dalam menentukan apakah Grup memiliki hak In determining whether the Group has the right to
untuk mengarahkan penggunaan aset, Grup direct use of the asset, the Group considers
mempertimbangkan apakah Grup mengarahkan whether it directs how and for what purpose the
bagaimana dan untuk tujuan apa aset tersebut asset is used throughout the period of use.
digunakan selama periode penggunaan.
Jika tidak ada keputusan signifikan yang harus If there are no significant decisions to be made
dibuat karena sifat aset tersebut, Grup akan because they are pre-determined due to the
mempertimbangkan apakah Grup terlibat dalam nature of the asset, the Group considers whether
desain aset dengan cara menetapkan sebelumnya it was involved in the design of the asset in a way
bagaimana dan untuk tujuan apa aset akan that predetermines how and for what purpose the
digunakan selama periode penggunaan, jika tidak asset will be used throughout the period of use. If
ada keputusan signifikan yang harus dibuat karena the contract or portion of a contract does not
sifat aset tersebut. Jika kontrak atau bagian dari satisfy these criteria, the Company applies other
kontrak tidak memenuhi kriteria ini, Grup applicable SFAS rather than SFAS 116.
menerapkan PSAK lain yang berlaku, daripada
PSAK 116.
Semua sewa dicatat dengan mengakui aset hak- All leases are accounted by recognising a right of
guna dan liabilitas sewa kecuali untuk : use asset and a lease liability except for:
- Sewa aset bernilai rendah; dan - Leases of low value assets; and
- Sewa dengan durasi 12 bulan atau kurang - Leases with a duration of 12 months or less
Page 30
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/22 Exhibit E/22
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
o. Sewa (Lanjutan) o. Lease (Continued)
Liabilitas sewa diukur pada nilai kini dari Lease liabilities are measured at the present
pembayaran kontraktual terutang kepada value of the contractual payments due to the
penyewa selama masa sewa, dengan tingkat lessor over the lease term, with the discount rate
diskonto yang ditentukan mengacu pada tarif determined by reference to the rate inherent in
dalam sewa kecuali dapat ditentukan dengan the lease unless readily determinable, in which
mudah untuk menentukan suku bunga pinjaman case the Company’s incremental borrowing rate
inkremental Perusahaan pada saat dimulainya on commencement of the lease is used.
sewa
Pembayaran sewa variabel hanya termasuk dalam Variable lease payments are only included in the
pengukuran liabilitas sewa jika mereka bergantung measurement of the lease liability if they depend
pada indeks atau tarif. Dalam kasus seperti itu, on an index or rate. In such cases, the initial
pengukuran awal dari liabilitas sewa measurement of the lease liability assumes the
mengasumsikan elemen variabel akan tetap tidak variable element will remain unchanged
berubah selama masa sewa. Pembayaran sewa throughout the lease term. Other variable lease
variabel lain-lain dibebankan pada periode yang payments are expensed in the period to which
terkait. they relate
Pada pengakuan awal, nilai tercatat liabilitas sewa On initial recognition, the carrying value of the
juga mencakup: lease liability also includes:
- jumlah yang diharapkan dibayarkan - amounts expected to be payable under any
berdasarkan jaminan nilai residual; residual value guarantee;
- harga eksekusi setiap opsi pembelian yang - the exercise price of any purchase option
diberikan untuk Perusahaan jika terdapat granted in for the Company if it is reasonably
kepastian yang memadai untuk menilai opsi certain to assess that option; and
itu; dan
- penalti yang harus dibayar untuk mengakhiri - any penalties payable for terminating the
sewa, jika jangka waktu sewa telah diestimasi lease, if the term of the lease has been
berdasarkan opsi terminasi akan dilakukan estimated on the basis of termination option
being exercised
Aset hak-guna pada awalnya diukur sebesar jumlah Right-of-use assets are initially measured at the
liabilitas sewa, dikurangi untuk setiap insentif amount of the lease liability, reduced for any
sewa yang diterima, dan ditambah untuk: lease incentives received, and increased for:
- pembayaran sewa yang dilakukan pada atau - lease payments made at or before
sebelum dimulainya sewa; dan commencement of the lease; and
- biaya langsung awal yang dikeluarkan. - initial direct costs incurred.
Setelah pengukuran awal, liabilitas sewa Subsequent to initial measurement lease
meningkat sebagai akibat dari bunga yang liabilities increase as a result of interest charged
dibebankan pada tingkat konstan pada saldo at a constant rate on the balance outstanding and
terutang dan dikurangi untuk pembayaran sewa. are reduced for lease payments made. Right-of-
Aset hak-guna diamortisasi secara garis lurus use assets are depreciated on a straight-line basis
selama sisa masa sewa atau selama umur ekonomis over the remaining term of the lease or over the
aset yang tersisa, jika dinilai lebih pendek remaining economic life of the asset if, rarely,
daripada masa sewa tersebut. this is judged to be shorter than the lease term.
Page 31
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/23 Exhibit E/23
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
p. Penurunan Nilai Aset Non-Keuangan p. Impairment of Non-Financial Assets
Pada setiap akhir tahun pelaporan, Grup menilai The Group assesses at the end of each reporting
apakah terdapat indikasi suatu aset mengalami year whether there is an indication that an asset
penurunan nilai. Jika terdapat indikasi tersebut, may be impaired. If any such indication exists,
maka Perusahaan akan membuat estimasi atas the Company makes an estimate of the asset’s
jumlah terpulihkan aset tersebut. recoverable amount.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of an
individual adalah jumlah yang lebih tinggi antara assets or cash-generating unit’s (CGU) fair value
nilai wajar aset atau unit penghasil kas (UPK) less costs to sell and its value in use, and is
dikurangi biaya untuk menjual dengan nilai determined for an individual asset, unless the
pakainya, kecuali aset tersebut tidak menghasilkan asset does not generate cash inflows that are
arus kas masuk yang sebagian besar independen largely independent of those from other assets or
dari aset atau kelompok aset lain. Jika nilai Company of assets. Where the carrying amount of
tercatat aset lebih besar daripada nilai an asset exceeds its recoverable amount, the
terpulihkannya, maka aset tersebut asset is considered impaired and is written down
dipertimbangkan mengalami penurunan nilai dan to its recoverable amount.
nilai tercatat aset diturunkan nilai menjadi sebesar
nilai terpulihkannya.
Penilaian dilakukan pada setiap akhir tahun An assessment is made at the end of each
pelaporan apakah terdapat indikasi bahwa rugi reporting year as to whether there is any
penurunan nilai yang telah diakui dalam tahun indication that previously recognized impairment
sebelumnya untuk suatu aset mungkin tidak ada losses for an asset may no longer exist or may
lagi atau mungkin telah menurun. Jika indikasi have decreased. If such indication exists, the
tersebut ada, maka entitas mengestimasi jumlah recoverable amount is estimated.
terpulihkan aset tersebut.
Kerugian penurunan nilai yang telah diakui dalam A previously recognized impairment loss for an
tahun sebelumnya untuk suatu aset dibalik hanya asset is reversed only if there has been a change
jika terdapat perubahan asumsi-asumsi yang in the assumptions used to determine the asset’s
digunakan untuk menentukan jumlah terpulihkan recoverable amount since the last impairment
aset tersebut sejak rugi penurunan nilai terakhir loss was recognized.
diakui.
Pembalikan tersebut dibatasi sehingga jumlah The reversal is limited so that the carrying
tercatat aset tidak melebihi jumlah terpulihkannya amount of the assets does not exceed its
maupun jumlah tercatat, neto setelah penyusutan, recoverable amount, nor exceed the carrying
seandainya tidak ada rugi yang telah diakui untuk amount that would have been determined, net of
aset tersebut pada tahun sebelumnya. depreciation, had no impairment loss been
recognized for the asset in prior years.
Pembalikan rugi penurunan nilai diakui dalam laba The reversal of an impairment loss is recognized
rugi. Setelah pembalikan tersebut diakui, in profit or loss. After such reversal, the
penyusutan aset tersebut disesuaikan di tahun depreciation charged is adjusted in future years
mendatang untuk mengalokasikan jumlah tercatat to allocate the asset’s revised carrying amount,
aset yang direvisi, dikurangi nilai sisanya, dengan less any residual value, on a systematic basis over
dasar yang sistematis selama sisa umur its remaining useful life.
manfaatnya.
Page 32
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/24 Exhibit E/24
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
q. Program Imbalan Pasti q. Defined benefit schemes
Surplus dan defisit program imbalan pasti diukur Defined benefit scheme surpluses and deficits are
sebesar: measured at:
- Nilai wajar dari aset yang direncanakan pada - The fair value of plan assets at the reporting
tanggal pelaporan; dikurangi date; less
- Liabilitas yang direncanakan dihitung dengan - Planned liabilities calculated using the
menggunakan metode projected unit credit projected unit credit method discounted to
yang didiskonto ke nilai kini dengan its present value using yields available on
menggunakan imbal hasil obligasi perusahaan high quality corporate bonds that have
yang berkualitas tinggi yang tersedia yang maturity dates approximating to the terms of
memiliki tanggal jatuh tempo yang mendekati the liabilities; plus
persyaratan liabilitas; ditambah
- Biaya jasa lalu yang tidak diakui; dikurangi - Unrecognized past service costs; less
- Dampak persyaratan pendanaan minimum - The effect of minimum funding requirements
yang disetujui dengan skema perwakilan. agreed with scheme trustees.
Pengukuran kembali kewajiban pasti neto diakui Remeasurements of the net defined obligation
langsung dalam ekuitas. Pengukuran Kembali are recognised directly within equity. The
tersebut termasuk: remeasurements include:
- Keuntungan dan kerugian aktuaris - Actuarial gains and losses
- Imbalan atas aset program (tidak termasuk - Return on plan assets (interest exclusive)
bunga)
- Dampak batas tertinggi aset (tidak termasuk - Any asset ceiling effects (interest exclusive)
bunga)
Biaya jasa diakui dalam laporan laba rugi, dan Service costs are recognised in profit or loss, and
termasuk biaya jasa kini dan masa lalu, serta include current and past service costs as well as
keuntungan dan kerugian kurtailmen. gains and losses on curtailments.
Beban bunga neto (pendapatan) diakui dalam Net interest expense (income) is recognised in
laporan laba rugi dan dihitung dengan menerapkan profit or loss, and is calculated by applying the
tingkat diskonto untuk mengukur kewajiban discount rate used to measure the defined
imbalan pasti (aset) pada awal periode tahunan benefit obligation (asset) at the beginning of the
hingga saldo kewajiban imbalan pasti bersih (aset), annual period to the balance of the net defined
dengan mempertimbangkan dampak dari benefit obligation (asset), considering the effects
pembayaran iuran dan manfaat selama periode. of contributions and benefit payments during the
period.
Keuntungan atau kerugian yang timbul dari Gains or losses arising from changes to scheme
perubahan manfaat program atau kurtailmen diakui benefits or scheme curtailment are recognised
secara langsung dalam laporan laba rugi. immediately in profit or loss.
Penyelesaian program imbalan pasti diakui dalam Settlements of defined benefit schemes are
periode di mana penyelesaian tersebut terjadi. recognised in the period in which the settlement
occurs.
Page 33
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/25 Exhibit E/25
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
r. Provisi r. Provision
Provisi diakui jika Grup mempunyai kewajiban kini Provisions are recognized when the Group has
(hukum maupun konstruktif) sebagai akibat present obligation (legal or constructive) as a
peristiwa masa lalu, yang memungkinkan Grup result of a past event, it is probable that the
harus menyelesaikan kewajiban tersebut dan Group will be required to settle the obligation
estimasi yang andal mengenai jumlah kewajiban and a reliable estimate can be made of the
tersebut dapat dibuat. amount of the obligation.
Jumlah yang diakui sebagai provisi adalah hasil The amount recognized as a provision is the best
estimasi terbaik pengeluaran yang diperlukan estimate of the consideration required to settle
untuk menyelesaikan kewajiban kini pada tanggal the obligation at the reporting date, taking into
pelaporan, dengan mempertimbangkan risiko dan account the risks and uncertainties surrounding
ketidakpastian terkait kewajiban tersebut. the obligation.
Ketika provisi diukur menggunakan estimasi arus Where a provision is measured using the cash
kas untuk menyelesaikan kewajiban kini, maka flows estimated to settle the present obligation,
nilai tercatat provisi adalah nilai kini arus kas its carrying amount is the present value of those
tersebut. cash flows.
Jika sebagian atau seluruh pengeluaran untuk When some or all of the economic benefits
menyelesaikan provisi diganti oleh pihak ketiga, required to settle a provision are expected to be
maka penggantian itu diakui hanya pada saat recovered from a third party, the receivable is
timbul keyakinan bahwa penggantian pasti akan recognized as an asset if it is virtually certain
diterima dan jumlah penggantian dapat diukur that reimbursement will be received and the
dengan andal. amount of the receivable can be measured
reliably.
s. Perpajakan s. Taxation
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises current and deferred
tangguhan. Pajak diakui dalam laba rugi, kecuali tax. Tax is recognized in profit or loss, except to
jika berkaitan dengan item yang diakui dalam the extent that it relates to items recognized in
penghasilan komprehensif lain atau secara langsung other comprehensive income or directly in equity.
dalam ekuitas. Dalam kasus ini, pajak diakui dalam In this case, the tax is also recognized in other
penghasilan komprehensif lain atau langsung dalam comprehensive income or directly in equity,
ekuitas. respectively.
Pajak Kini Current Tax
Beban pajak penghasilan kini dihitung dengan dasar The current income tax charge is calculated on
hukum pajak yang berlaku atau yang secara the basis of the tax laws enacted or substantively
substantive berlaku pada akhir pelaporan. Aset enacted at the end of the reporting period.
atau liabilitas pajak penghasilan kini terdiri dari Current income tax assets and/or liabilities
kewajiban kepada atau klaim dari otoritas pajak comprise those liabilities to, or claim from, tax
yang berhubungan dengan periode pelaporan kini authorities relating to the current or prior
atau sebelumnya, yang belum dibayar pada akhir reporting period, that are unpaid at the end of
periode tanggal pelaporan. Berdasarkan laba kena each reporting period date. Based on the taxable
pajak untuk periode tersebut. Seluruh perubahan profit for the period. All changes to current tax
pada aset atau liabilitas pajak kini diakui sebagai assets or liabilities are recognized as a component
komponen biaya pajak penghasilan dalam laba atau of income tax expense in profit or loss.
rugi.
Page 34
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/26 Exhibit E/26
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
s. Perpajakan (Lanjutan) s. Taxation (Continued)
Pajak Tangguhan Deferred Tax
Aset dan liabilitas pajak tangguhan diakui ketika Deferred tax assets and liabilities are recognized
jumlah tercatat dari aset atau liabilitas dalam where the carrying amount of an asset or liability
laporan posisi keuangan berbeda dari dasar in the statement of financial position differs from
perpajakannya, kecuali jika perbedaan itu terjadi its tax base, except for differences arising on:
karena:
- Pengakuan awal goodwill; - The initial recognition of goodwill;
- Pengakuan awal aset atau liabilitas pada saat - The initial recognition of an asset or liability
transaksi yang bukan merupakan bisnis in a transaction which is not a business
kombinasi dan pada saat transaksi terjadi tidak combination and at the time of the
mempengaruhi akuntansi atau laba kena pajak; transaction affects neither accounting or
dan; taxable profit; and;
- Perusahaan mampu mengendalikan waktu - The Company is able to control the timing of
pembalikan perbedaan dan kemungkinan besar the reversal of the difference and it is
bahwa perbedaan tersebut tidak akan dibalik probable that the difference will not reverse
pada masa yang akan datang. in the foreseeable future.
Pengakuan dari aset pajak tangguhan terbatas pada Recognition of deferred tax assets is restricted to
saat dimana terdapat kemungkinan besar bahwa those instances where it is probable that taxable
laba kena pajak akan tersedia terhadap perbedaan profit will be available against which the
yang dapat digunakan. difference can be utilised.
Jumlah aset atau liabilitas ditentukan dengan The amount of the asset or liability is determined
menggunakan tarif pajak yang berlaku pada akhir using tax rates that have been enacted or
periode pelaporan dan diharapkan akan digunakan substantively enacted by the end of reporting
ketika liabilitas pajak tangguhan/ aset telah period and are expected to apply when the
diselesaikan/ dipulihkan. deferred tax liabilities/ assets are settled/
recovered.
Perusahaan melakukan saling hapus aset pajak The Company Deferred tax assets and liabilities are
tangguhan dan lliabilitas pajak tangguhan jika dan offset when the Company:
hanya jika:
a. Perusahaan memiliki hak yang dapat a. The Company has a legally enforceable right to
dipaksakan secara hukum untuk melakukan offset current tax assets and liabilities; and
saling hapus aset pajak kini terhadap liabilitas
pajak kini; dan
b. Aset pajak tangguhan dan liabilitas pajak b. The deferred tax assets and Liabilities relate to
tangguhan terkait dengan pajak penghasilan taxes levied by the same tax authority on
yang dikenakan oleh otoritas pepajakan yang either:
sama atas:
i. Perusahaan kena pajak yang sama; atau i. The same taxable the Company; or
ii. Perusahaan kena pajak yang berbeda ii. The Company which intend either to settle
yang memiliki itensi untuk memulihkan current tax assets and liabilities on a net
aset dan liabilitas pajak kini dengan basis, or to realise the assets and settle
dasar neto, atau merealisasikan aset the liabilities simultaneously, in each
dan menyelesaikan liabilitas secara future period in which significant amounts
bersamaan, pada setiap periode masa of deferred tax assets or liabilities are
depan dimana jumlah signifikan atas expected to be settled or recovered.
aset atau liabilitas pajak tangguhan
diharapkan untuk diselesaikan atau
dipulihkan.
Page 35
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/27 Exhibit E/27
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2.1. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
s. Perpajakan (Lanjutan) 3. s. Taxation (Continued)
Pajak Pertambahan Nilai (PPN) Value Added Tax (VAT)
Pendapatan, beban dan aset diakui neto atas Revenue, expenses and assets are recognized net
jumlah PPN kecuali: of the amount of VAT except:
i. PPN yang muncul dari pembelian aset atau i. Where the VAT incurred on a purchase of
jasa yang tidak dapat dikreditkan, yang dalam assets or services is not recoverable, in
hal ini PPN diakui sebagai bagian dari biaya which case the VAT is recognized as part of
perolehan aset atau sebagai bagian dari item the cost of acquisition of the asset or as part
beban-beban yang terkait; dan of the expense item as applicable; and
ii. Piutang dan utang yang disajikan termasuk ii. Receivables and payables that are stated
dengan jumlah PPN. with the amount of VAT included.
Jumlah PPN neto yang diajukan untuk direstitusi, The net amount of VAT which is claimed for
atau terutang kepada, kantor pajak termasuk restitution from, or payable to, the taxation
sebagai bagian dari aset atau liabilitas pada authorities is included as part of assets or
laporan posisi keuangan konsolidasian. liabilities in the consolidated statement of
financial position.
Pajak Final Final Tax
Sesuai peraturan perpajakan di Indonesia, pajak In accordance with the tax regulation in
final dikenakan atas nilai bruto transaksi, dan tetap Indonesia, final tax is applied to the gross value
dikenakan walaupun atas transaksi tersebut pelaku of transactions, even when the parties carrying
transaksi mengalami kerugian. the transaction recognizing losses.
Pajak final tidak termasuk dalam lingkup yang Final tax is scoped out from SFAS 212: Income
diatur oleh PSAK 212: Pajak Penghasilan. Tax.
t. Modal Saham t. Share Capital
Instrumen keuangan yang diterbitkan oleh Financial instruments issued by the Company are
Perusahaan diklasifikasikan sebagai ekuitas hanya classified as equity only to the extent that they
sebatas ketika instrumen keuangan tersebut tidak do not meet the definition of a financial liability
memenuhi definisi liabilitas keuangan atau aset or financial asset.
keuangan.
Saham biasa Perusahaan diklasifikasikan sebagai The Company’s ordinary shares are classified as
instrumen ekuitas. equity instruments.
u. Pengakuan Pendapatan dan Beban u. Revenue and Expense Recognition
Grup menerapkan PSAK 115: Pendapatan dari The Group has adopted SFAS 115: Revenue from
Kontrak dengan Pelanggan, yang mensyaratkan Contracts with Customers, which requires
pengakuan pendapatan harus memenuhi lima revenue recognition to fulfill five steps of
langkah analisa sebagai berikut: assessment:
1. Identifikasi kontrak dengan pelanggan; 1. Identify contract(s) with a customer;
2. Identifikasi kewajiban pelaksanaan dalam 2. Identify the performance obligations in the
kontrak. Kewajiban pelaksanaan merupakan contract. Performance obligations are
janji-janji dalam kontrak untuk menyerahkan promises in a contract to transfer to a
barang atau jasa yang memiliki karakteristik customer goods or services that are distinct;
berbeda ke pelanggan;
Page 36
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/28 Exhibit E/28
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
u. Pengakuan Pendapatan dan Beban (Lanjutan) u. Revenue and Expenses Recognition (Continued)
3. Penetapan harga transaksi. Harga transaksi 3. Determine the transaction price. Transaction
merupakan jumlah imbalan yang berhak price is the amount of consideration to which
diperoleh suatu entitas sebagai kompensasi an entity expects to be entitled in exchange
atas diserahkannya barang atau jasa yang for transferring promised goods or services to
dijanjikan ke pelanggan. Jika imbalan yang a customer. If the consideration promised in
dijanjikan di kontrak mengandung suatu a contract includes a variable amount, the
jumlah yang bersifat variabel, maka Grup Group estimates the amount of consideration
membuat estimasi jumlah imbalan tersebut to which it expects to be entitled in exchange
sebesar jumlah yang diharapkan berhak for transferring the promised goods or
diterima atas diserahkannya barang atau jasa services to a customer less the estimated
yang dijanjikan ke pelanggan dikurangi amount of service level guarantee which will
dengan estimasi jumlah jaminan kinerja jasa be paid during the contract period;
yang akan dibayarkan selama periode kontrak;
4. Alokasi harga transaksi ke setiap kewajiban 4. Allocate the transaction price to each
pelaksanaan dengan menggunakan dasar harga performance obligation on the basis of the
jual berdiri sendiri relatif dari setiap barang relative stand-alone selling prices of each
atau jasa berbeda yang dijanjikan di kontrak. distinct goods or services promised in the
Ketika tidak dapat diamati secara langsung, contract. Where these are not directly
harga jual berdiri sendiri relatif diperkirakan observable, the relative stand-alone selling
berdasarkan biaya yang diharapkan ditambah prices are estimated based on expected cost-
marjin; plus margin;
5. Pengakuan pendapatan ketika kewajiban 5. Recognise revenue when the performance
pelaksanaan telah dipenuhi dengan obligation is satisfied by transferring a
menyerahkan barang atau jasa yang dijanjikan promised goods or services to a customer
ke pelanggan (ketika pelanggan telah memiliki (which is when the customer obtains control
kendali atas barang atau jasa tersebut). of that goods or services).
Untuk penjualan barang, kewajiban pelaksanaan For sale of goods, performance obligation is
umumnya terpenuhi, dan pendapatan diakui, pada typically satisfied, and revenue is recognized,
saat pengendalian atas barang telah berpindah when the control of goods has been transferred
kepada pelanggan (pada suatu waktu). to the customer (a point of time).
Beban diakui pada saat terjadinya dengan Expenses are recognized when incurred
menggunakan dasar akrual. on an accrual basis.
v. Biaya Emisi Saham v. Share Issuance Cost
Biaya yang terjadi sehubungan dengan penerbitan Costs incurred in connection with the Company’s
saham Perusahaan melalui penawaran umum issuance of new share through limited public
terbatas dikurangkan langsung dengan hasil emisi offering were offset directly with the proceeds
dan disajikan sebagai pengurang akun tambahan and presented as deduction to additional paid-in
modal disetor dalam laporan posisi keuangan. capital account in the statement of financial
position.
w. Dividen w. Dividend
Pembagian dividen kepada para pemegang saham Dividend distribution to the shareholders is
diakui sebagai liabilitas dalam laporan posisi recognized as a liability in the statement of
keuangan pada tahun ketika dividen tersebut financial position in the years in which the
disetujui atau dideklarasikan oleh para pemegang dividends are approved or declared by the
saham. shareholders.
Page 37
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/29 Exhibit E/29
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
x. Laba per Saham x. Earnings per Shares
Laba per saham dihitung dengan membagi laba Earnings per share are computed by dividing the
tahun berjalan dengan rata-rata tertimbang jumlah profit for the year by the weighted average
saham yang beredar dan disetor penuh selama number of issued and fully paid shares during the
tahun yang bersangkutan. Jumlah rata-rata saham year. The weighted average number of shares is
adalah sejumlah 1.274.000.000 saham masing- 1,274,000,000 shares as of 30 June 2025 and
masing pada tanggal 30 Juni 2025 dan 31 December 2024, respectively.
31 Desember 2024.
Perusahaan tidak mempunyai efek berpotensi The Company does not have dilutive potential
saham biasa yang bersifat dilutif pada tanggal ordinary shares as of 30 June 2025 and
30 Juni 2025 dan 31 Desember 2024, oleh 31 December 2024, therefore diluted earnings per
karenanya laba per saham dilusian tidak dihitung share are not calculated and presented in the
dan disajikan pada laporan laba rugi dan statements of profit or loss and other
penghasilan komprehensif lain. comprehensive income.
y. Informasi Segmen y. Segment Information
Segmen operasi adalah suatu komponen dari An operating segment is a component of an
entitas: entity:
a. yang terlibat dalam aktivitas bisnis yang mana a. that engages in business activities from
memperoleh pendapatan dan menimbulkan which it may earn revenues and incur
beban (termasuk pendapatan dan beban expenses (including revenues and expenses
terkait dengan transaksi dengan komponen lain relating to transactions with other
dari entitas yang sama); components of the same entity);
b. hasil operasinya dikaji ulang secara reguler b. whose operating results are reviewed
oleh pengambil keputusan operasional untuk regularly by the entity’s chief operating
membuat keputusan tentang sumber daya yang decision maker to make decisions about
dialokasikan pada segmen tersebut dan resources to be allocated to the segment and
menilai kinerjanya; dan assess its performance; and
c. tersedia informasi keuangan yang dapat c. for which discrete financial information is
dipisahkan. available.
Setiap unsur segmen yang dilaporkan merupakan The amount of each segment item reported is the
ukuran yang dilaporkan kepada pengambil measure reported to the operations decision
keputusan operasional untuk tujuan maker for the purposes of making decisions about
mengalokasikan sumber daya kepada segmen dan allocating resources to the segment and assessing
menilai kinerjanya. its performance.
Perusahaan menyajikan segmen operasi The Company presents operating segment based
berdasarkan laporan internal yang disajikan kepada on internal reports that are presented to the
pengambil keputusan operasional yaitu Direksi. operations decision maker which is the Board of
Directors.
Perusahaan mengungkapkan segmen The Company discloses its operating segments
operasionalnya berdasarkan segmen usaha yang based on business segments that consist of
meliputi obat resep, obat non-resep dan alat prescription medicine, non-prescription medicine
kesehatan. and medical devices.
Segmen geografis meliputi penyediaan barang di A geographical segment is engaged in providing
dalam lingkungan ekonomi tertentu yang memiliki products within a particular economic
risiko serta tingkat pengembalian yang berbeda environment that is subject to risks and returns
dengan segmen operasi lainnya yang berada dalam that are different from those of segments
lingkungan ekonomi lain. Segmen geografis operating in other economic environments. The
Perusahaan meliputi area Jawa, Sumatera, Company’s geographical segments cover Java,
Kalimantan, Sulawesi dan Bali. Sumatera, Kalimantan, Sulawesi and Bali.
Page 38
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/30 Exhibit E/30
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG MATERIAL 2. SUMMARY OF MATERIAL ACCOUNTING POLICIES
(Lanjutan) (Continued)
z. Kontinjensi z. Contingencies
Liabilitas kontinjensi tidak diakui dalam laporan Contingent liabilities are not recognized in the
keuangan tetapi diungkapkan dalam catatan atas financial statements but are disclosed in the
laporan keuangan kecuali jika kemungkinan arus notes to the financial statements unless the
keluar sumber daya yang mewujudkan manfaat possibility of an outflow of resources embodying
ekonomi sangat kecil. Aset kontinjensi tidak diakui economic benefits is remote. Contingent assets
dalam laporan keuangan tetapi diungkapkan dalam are not recognized in the financial statements
catatan atas laporan keuangan ketika arus masuk but are disclosed in the notes to the financial
manfaat ekonomi memungkinkan. statements when an inflow of economic benefits
is probable.
aa. Peristiwa Setelah Periode Pelaporan aa. Events After the Reporting Date
Peristiwa setelah periode pelaporan menyajikan Events after the reporting date that provide
bukti kondisi yang terjadi pada akhir periode evidence of conditions that existed at the end of
pelaporan (peristiwa penyesuaian) yang the reporting period (adjusting events) are
dicerminkan di dalam laporan keuangan. reflected in the financial statements.
Peristiwa setelah periode pelaporan yang bukan Events after the reporting date that are not
merupakan peristiwa penyesuaian, diungkapkan di adjusting events are disclosed in the notes to
dalam catatan laporan keuangan bila material. financial statements when material.
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI 3. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES
YANG SIGNIFIKAN AND ASSUMPTIONS
Penyusunan laporan keuangan Grup mengharuskan The preparation of the Group’s financial statements
manajemen untuk membuat pertimbangan, estimasi requires management to make judgments, estimates
dan asumsi yang mempengaruhi jumlah yang dilaporkan and assumptions that affect the reported amounts of
dari pendapatan, beban, aset dan liabilitas, dan revenues, expenses, assets and liabilities, and the
pengungkapan atas liabilitas kontinjensi, pada akhir disclosure of contingent liabilities, at the end of the
tahun pelaporan. Ketidakpastian mengenai asumsi dan reporting year. Uncertainty about these assumptions
estimasi tersebut dapat mengakibatkan penyesuaian and estimates could result in outcomes that require a
material terhadap nilai tercatat aset dan liabilitas material adjustment to the carrying amount of the
dalam tahun pelaporan berikutnya. asset and liability affected in future years.
Pertimbangan Judgments
Pertimbangan berikut ini dibuat oleh manajemen dalam The following judgments are made by management in
rangka penerapan kebijakan akuntansi Grup yang the process of applying the Group’s accounting
memiliki pengaruh paling signifikan atas jumlah yang policies that have the most significant effects on the
diakui dalam laporan keuangan Grup: amounts recognized in the Group’s financial
statements:
Klasifikasi instrumen keuangan Classification of financial instruments
Perusahaan menetapkan klasifikasi atas aset dan The Group determines the classifications of certain
liabilitas tertentu sebagai aset keuangan dan liabilitas assets and liabilities as financial assets and
keuangan dengan mempertimbangkan bila definisi yang financial liabilities by judging if they meet the
ditetapkan PSAK 109 dipenuhi. Dengan demikian, aset definition set forth in SFAS 109. Accordingly, the
keuangan dan liabilitas keuangan diakui sesuai dengan financial assets and financial liabilities are
kebijakan akuntansi Grup seperti diungkapkan pada accounted for in accordance with the Group’s
Catatan 2g dan 2h. accounting policies disclosed in Note 2g and 2h.
Page 39
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/31 Exhibit E/31
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI YANG 3. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES AND
SIGNIFIKAN (Lanjutan) ASSUMPTIONS (Continued)
Pertimbangan (Lanjutan) Judgments (Continued)
Investasi pada entitas anak Investment in subsidiaries
Grup menetapkan bahwa Grup memiliki kendali atas The Group determined that it has control over its
entitas anaknya (Catatan 1d) dengan mempertimbangkan, subsidiaries (Note 1d) by considering, among others, its
antara lain, kekuasaan atas investee, eksposur, atau hak power over the investee, exposure or rights to variable
atas imbal hasil variabel dari keterlibatannya dengan returns from its involvement with the investee, and the
investee, dan kemampuan untuk menggunakan ability to use its power over the investee to affect its
kekuasaannya atas investee yang mempengaruhi jumlah returns. The following were also considered:
imbal hasil. Hal-hal pertimbangan:
- Pengaturan kontraktual dengan pemilik hak suara - The contractual arrangement with the other vote
lainnya dari investee, holders of the investee,
- Hak yang timbul atas pengaturan kontraktual lain, dan - Rights arising from other contractual arrangements,
and
- Hak suara dan hak suara potensial yang dimiliki Grup. - The Group’s voting rights and potential voting
rights.
Penentuan mata uang fungsional Determination of functional currency
Mata uang fungsional adalah mata uang dari lingkungan The functional currency is the currency of the primary
ekonomi primer dimana entitas beroperasi. Mata uang economic environment in which entity operates. It is the
tersebut adalah mata uang yang mempengaruhi currency that mainly influences the revenue and cost of
pendapatan dan beban dari jasa yang diberikan. rendering services. Based on the economic substance of
Berdasarkan substansi ekonomi dari kondisi mendasari yang the relevant underlying circumstances, the functional
relevan, mata uang fungsional dan penyajian Grup adalah and presentation currency of the Group’s is the
Rupiah Indonesia. Indonesian Rupiah.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utama estimasi The key assumptions concerning the future and other key
ketidakpastian lain pada tanggal pelaporan yang memiliki sources of estimation uncertainty at the reporting date
risiko signifikan bagi penyesuaian yang material terhadap that have a significant risk of causing a material
nilai tercatat aset dan liabilitas untuk tahun berikutnya, adjustment to the carrying amounts of assets and
diungkapkan di bawah ini. Perusahaan menyusun asumsi liabilities within the next financial years are disclosed
dan estimasi pada parameter yang tersedia pada saat below. The Company bases its assumptions and estimates
laporan keuangan Grup disusun. Asumsi dan situasi on parameters available when the Group’s financial
mengenai perkembangan masa depan, mungkin berubah statements were prepared. Existing circumstances and
akibat perubahan pasar atau situasi di luar kendali Grup. assumptions about future developments may change due
Perubahan tersebut dicerminkan dalam asumsi terkait to market changes or circumstances arising beyond the
pada saat terjadinya. control of the Group’s. Such changes are reflected in the
assumptions when they occur.
Cadangan kerugian penurunan nilai piutang usaha Allowance for impairment losses on trade receivables
Grup menggunakan matriks provisi untuk menghitung The Group’s uses a provision matrix to calculate
kerugian kredit ekspektasian piutang usaha. Tingkat provisi expected credit losses (“ECL”) for trade receivables. The
adalah berdasarkan hari jatuh tempo atas kelompok provision rates are based on days past due for
segmen pelanggan yang mempunyai karakteristik risiko Companyings of various customer segments that have
kredit yang serupa (misalnya berdasarkan geografi, tipe similar credit risk characteristics (e.g., by geography,
produk, tipe dan/atau peringkat pelanggan, nilai product type, customer type and/or rating, coverage by
pertanggungan dari letter of credit dan lain-lain). letters of credit and others).
Matriks provisi pada mulanya didasarkan pada tingkat gagal The provision matrix is initially based on the Company’s
bayar historis Perusahaan yang diobservasi. Grup akan historical observed default rates. The Group’s will
memperbaharui matriks untuk menyesuaikan pengalaman calibrate the matrix to adjust the historical credit loss
kerugian kredit historis dengan informasi forward-looking. experience with forward-looking information. For
Sebagai contoh, jika perkiraan atas kondisi ekonomi instance, if forecast economic conditions are expected to
diperkirakan memburuk pada tahun depan, yang dapat deteriorate over the next year, which can lead to an
menyebabkan meningkatnya jumlah gagal bayar, tingkat increased number of defaults, the historical default
gagal bayar historis disesuaikan. rates are adjusted.
Page 40
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/32 Exhibit E/32
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI 3. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES
YANG SIGNIFIKAN (Lanjutan) AND ASSUMPTIONS (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Cadangan kerugian penurunan nilai piutang usaha Allowance for impairment losses on trade receivables
Pada setiap tanggal pelaporan, tingkat gagal bayar At each of reporting date, the historical observed
historis diperbaharui dan perubahan estimasi forward- default rates are updated and changes in the forward-
looking dianalisis. Penilaian atas korelasi antara tingkat looking estimates are analysed. The assessment of the
gagal bayar historis yang diobservasi, perkiraan atas correlation between historical observed default
kondisi ekonomi dan kerugian kredit ekspektasian rates, and forecast economic conditions and ECLs is a
merupakan estimasi yang signifikan. Jumlah kerugian significant estimate. The amount of ECLs is sensitive
kredit ekspektasian dapat dipengaruhi oleh perubahan to changes in circumstances and of forecast economic
keadaan dan perkiraan kondisi ekonomi. Pengalaman conditions. The Group’s historical credit loss
kerugian kredit historis Grup dan perkiraan kondisi experience and forecast of economic conditions may
ekonomi juga mungkin tidak menggambarkan gagal also not be representative of a customer’s actual
bayar aktual pelanggan di masa yang akan datang. default in the future.
Cadangan Kerugian Penurunan Nilai Persediaan Allowance for Impairment Losses on Inventories
Cadangan kerugian penurunan nilai persediaan Allowance for impairment losses on inventories is
diestimasi berdasarkan fakta dan keadaan yang estimated based on the best available facts and
tersedia, termasuk namun tidak terbatas kepada, circumstances, including but not limited to, the
kondisi fisik persediaan yang dimiliki, harga jual pasar inventories’ own physical conditions, their market
dan estimasi biaya yang timbul untuk penjualan. selling prices and their estimated costs to sell. The
Penyisihan dievaluasi kembali dan disesuaikan jika provisions are re-evaluated and adjusted as additional
terdapat tambahan informasi yang mempengaruhi information received affects the amount estimated.
jumlah yang diestimasi.
Estimasi umur manfaat ekonomis aset tetap Estimated useful life of property, plant and
equipment
Grup mengestimasi umur manfaat ekonomis dari aset The Group estimates the useful lives of its property,
tetap berdasarkan utilisasi dari aset yang dapat plant and equipment based on expected asset
dimanfaatkan untuk mendukung rencana dan strategi utilization as anchored on business plans and
usaha yang juga mempertimbangkan perkembangan strategies that also consider expected future
teknologi di masa depan dan perilaku pasar. Estimasi technological developments and market behavior.
dari umur manfaat ekonomis aset tetap adalah The estimation of the useful live of property, plant
berdasarkan penelaahan Grup secara kolektif terhadap and equipment is based on the Group’s collective
praktek industri, evaluasi teknis internal dan assessment on industry practice, internal technical
pengalaman untuk aset yang setara. evaluation and experience with similar assets.
Estimasi umur manfaat ekonomis aset tetap ditelaah The estimated useful lives of its property, plant and
paling sedikit setiap akhir tahun pelaporan dan equipment are reviewed at least each of end financial
diperbarui jika ekspektasi berbeda dari estimasi reporting and are updated if expectations differ from
sebelumnya dikarenakan pemakaian dan kerusakan previous estimates due to physical wear and tear,
fisik, keusangan secara teknis atau komersial dan technical or commercial obsolescence and legal or
hukum atau pembatasan lain atas penggunaan dari aset other limitations on the use of the assets.
tersebut.
Page 41
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/33 Exhibit E/33
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI 3. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES
YANG SIGNIFIKAN (Lanjutan) AND ASSUMPTIONS (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Estimasi umur manfaat ekonomis aset tetap Estimated useful life of property, plant and
equipment
Tetapi adalah mungkin, hasil di masa depan dari operasi It is possible, however, that future results of
dapat dipengaruhi secara material oleh perubahan- operations can be materially affected by changes in
perubahan dalam estimasi yang diakibatkan oleh the estimates brought about by changes in the factors
perubahan faktor-faktor yang disebutkan di atas. mentioned above. The amounts and timing of
Jumlah dan waktu dari beban yang dicatat untuk setiap recorded expenses for any period are affected
tahun akan terpengaruh oleh perubahan atas faktor- by changes in these factors and circumstances.
faktor dan situasi tersebut. Pengurangan dalam A reduction in the estimated useful lives of the
estimasi umur manfaat ekonomis dari aset tetap Group Group’s property, plant and equipment will increase
akan meningkatkan beban umum dan administrasi dan the recorded of general and administrative expenses
menurunkan nilai buku neto aset tetap yang dicatat. and decrease net book value of respective property,
plant and equipment.
Liabilitas imbalan kerja Employee benefits liability
Penentuan liabilitas imbalan kerja Grup bergantung The determination of the Group’s employee benefits
pada pemilihan asumsi yang digunakan oleh aktuaris liability is dependent on its selection of certain
independen dalam menghitung jumlah-jumlah assumptions used by the independent actuary in
tersebut. calculating such amounts.
Asumsi tersebut termasuk antara lain, tingkat diskonto, Those assumptions include discount rates, future
tingkat kenaikan gaji tahunan, tingkat pengunduran diri annual salary increase, annual employee turn-over
karyawan tahunan, tingkat kecacatan, umur pensiun rate, disability rate, retirement ages and mortality
dan tingkat kematian. Seperti dijelaskan pada Catatan rate. As disclosed in Note 2p, actual results that differ
2p, hasil aktual yang berbeda dari asumsi Grup diakui from the Group’s assumptions are recognized as other
sebagai penghasilan komprehensif lain. Dikarenakan comprehensive income. Due to the complexity of the
kompleksitas dari penilaian, asumsi dan periode jangka valuation, the underlying assumptions and their long-
panjang, kewajiban imbalan pasti sangat sensitif term nature, a defined benefit obligation is highly
terhadap perubahan asumsi. sensitive to changes in assumptions.
Grup berkeyakinan bahwa asumsi yang ditetapkan While the Group’s believes that its assumptions are
adalah memadai dan tepat, perbedaan signifikan dalam reasonable and appropriate, significant differences in
pengalaman aktual Grup atau perubahan signifikan the Group’s actual experiences or significant changes
dalam asumsi dapat mempengaruhi secara material in its assumptions may materially affect its
beban dan liabilitas imbalan kerja. Semua asumsi employee benefits liability and expense. All
ditelaah pada setiap tanggal pelaporan. assumptions are reviewed at each reporting date.
Pajak Penghasilan Income Tax
Estimasi signifikan dilakukan dalam menentukan provisi Significant estimate is involved in determining the
atas pajak penghasilan badan. Terdapat transaksi dan provision for corporate income tax. There are certain
perhitungan tertentu yang penentuan pajak akhirnya transactions and computation for which the ultimate
adalah tidak pasti dalam kegiatan usaha bisnis yang tax determination is uncertain during the ordinary
normal. course of business.
Grup mengakui liabilitas atas pajak penghasilan badan The Group’s recognizes liabilities for expected
berdasarkan estimasi apakah akan terdapat tambahan corporate income tax issues based on estimates of
pajak penghasilan badan. Apabila keputusan final atas whether additional corporate income tax will be due.
pajak tersebut berbeda dari jumlah yang pada awalnya Where the final tax outcome of those matters is
dicatat, perbedaan tersebut akan dicatat pada laporan different from the amounts that were initially
laba rugi dan penghasilan komprehensif lain pada tahun recorded, such differences will be recorded at the
dimana ketetapan pajak tersebut dikeluarkan. statement of profit or loss and other comprehensive
income in the year in which such final tax assessment
is made.
Page 42
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/34 Exhibit E/34
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. PERTIMBANGAN, ESTIMASI DAN ASUMSI AKUNTANSI 3. CRITICAL ACCOUNTING JUDGEMENTS, ESTIMATES
YANG SIGNIFIKAN (Lanjutan) AND ASSUMPTIONS (Continued)
Estimasi dan Asumsi (Lanjutan) Estimates and Assumptions (Continued)
Penentuan Suku Bunga Pinjaman Tambahan yang The Determination of the Incremental Borrowing Rate
Digunakan untuk Mengukur Liabilitas Sewa Used to Measure Lease Liabilities
Liabilitas sewa diukur pada nilai kini dari pembayaran Lease liabilities are measured at the present value of
kontraktual terutang kepada pesewa selama masa sewa the contractual payments due to the lessor over the
dengan tingkat diskonto yang ditentukan mengacu pada lease term, with the discount rate determined by
tarif dalam sewa kecuali (seperti yang biasanya terjadi) reference to the rate inherent in the lease unless (as
hal ini tidak dapat ditentukan dengan mudah untuk is typically the case) this is not readily determinable,
menentukan suku bunga pinjaman incremental Grup in which case the Group’s incremental borrowing rate
(8,38%) pada saat dimulainya sewa. Pembayaran sewa (8.38%) on commencement of the lease is used.
variabel hanya termasuk dalam pengukuran liabilitas Variable lease payments are only included in the
sewa jika mereka bergantung pada indeks atau tarif. measurement of the lease liability if they depend on
Dalam kasus seperti itu, pengukuran awal dari liabilitas an index or rate. In such cases, the initial
sewa mengasumsikan elemen variabel akan tetap tidak measurement of the lease liability assumes the
berubah selama masa sewa. Pembayaran sewa variabel variable element will remain unchanged throughout
lain-lain dibebankan pada periode yang terkait. the lease term. Other variable lease payments are
expensed in the period to which they relate.
Aset pajak tangguhan Deferred Tax Assets
Aset pajak tangguhan diakui atas seluruh perbedaan Deferred tax assets are recognized for all deductible
temporer yang dapat dikurangkan, sepanjang besar temporary differences, to the extent that it is
kemungkinannya bahwa penghasilan kena pajak akan probable that taxable profit will be available against
tersedia sehingga perbedaan temporer tersebut dapat which the deductible temporary differences.
digunakan. Estimasi signifikan oleh manajemen Significant management estimates are required to
disyaratkan dalam menentukan jumlah aset pajak determine the amount of deferred tax assets that can
tangguhan yang dapat diakui, berdasarkan saat be recognized, based upon the likely timing and the
penggunaan dan tingkat penghasilan kena pajak serta level of the future taxable profits together with
strategi perencanaan pajak masa depan. future tax planning strategies.
Page 43
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/35 Exhibit E/35
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN BANK 4. CASH AND BANKS
30 Juni/ 31 Desember/
June 2025 December 2024
Kas 231.203.729 228.575.234 Cash on hand
Bank Cash in banks
Rupiah Rupiah
PT Bank CIMB Niaga Tbk 23.984.415.260 24.720.360.069 PT Bank CIMB Niaga Tbk
PT Bank Central Asia Tbk 14.024.558.451 14.900.732.125 PT Bank Central Asia Tbk
PT Bank UOB Indonesia 4.487.506.876 2.016.400.849 PT Bank UOB Indonesia
PT Bank Pembangunan Daerah Jambi 1.295.540.459 590.375.662 PT Bank Pembangunan Daerah Jambi
PT Bank Negara Indonesia (Persero) Tbk 730.268.408 2.105.583.441 PT Bank Negara Indonesia (Persero) Tbk
PT Bank Nagari (d/h PT Bank PT Bank Nagari (d/h PT Bank
Pembangunan Daerah Sumatera Barat) 415.711.871 709.593.613 Pembangunan Daerah Sumatera Barat)
PT Bank Rakyat Indonesia (Persero) Tbk 195.407.337 5.334.045.272 PT Bank Rakyat Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 167.658.059 417.751.681 PT Bank Mandiri (Persero) Tbk
PT Bank Pembangunan Daerah Jawa PT Bank Pembangunan Daerah Jawa
Barat dan Banten Tbk 96.952.412 366.068.978 Barat dan Banten Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Tengah 65.493.368 353.287.718 Jawa Tengah
PT Bank Sulawesi Utara dan Gorontalo PT Bank Sulawesi Utara dan Gorontalo
(d/h PT Bank Pembangunan Daerah (d/h PT Bank Pembangunan Daerah
Sulawesi Utara) 58.078.375 357.620.014 Sulawesi Utara)
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Timur Tbk 47.924.215 37.387.538 Jawa Timur Tbk
PT Bank Syariah Indonesia Tbk 16.553.180 580.874.501 PT Bank Syariah Indonesia Tbk
PT Pembangunan Daerah Sulawesi PT Pembangunan Daerah Sulawesi
Selatan dan Sulawesi Barat 2.346.465 178.455.864 Selatan dan Sulawesi Barat
PT Bank Pembangunan Daerah Papua 2.345.848 492.297.164 PT Bank Pembangunan Daerah Papua
PT Bank Pembangunan Daerah Sleman 1.625.931 1.672.270 PT Bank Pembangunan Daerah Sleman
PT Bank OCBC NISP Tbk 1.523.533 8.767.783 PT Bank OCBC NISP Tbk
PT Bank Mega Tbk 1.496.270 1.247.696 PT Bank Mega Tbk
PT Bank NTB Syariah - 44.668.058 PT Bank NTB Syariah
Dolar Amerika Serikat United States Dollar
PT Bank UOB Indonesia 20.244.786 220.450 PT Bank UOB Indonesia
PT Bank CIMB Niaga Tbk 1.979.966 26.934.943 PT Bank CIMB Niaga Tbk
45.617.631.070 53.244.345.689
Jumlah 45.848.834.799 53.472.920.923 Total
Semua rekening bank ditempatkan pada bank pihak All cash in banks are placed with third party banks.
ketiga.
Pada tanggal 30 Juni 2025 dan 31 Desember 2024, tidak As of 30 June 2025 and 31 December 2024, there is no
terdapat saldo kas dan bank yang dijaminkan atau cash and banks which are pledged for collateral and
dibatasi penggunaannya. restricted in use.
Page 44
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/36 Exhibit E/36
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA 5. TRADE RECEIVABLES
Piutang usaha berdasarkan jenis pelanggan adalah: Details of trade receivable by customers type are as
follows:
30 Juni/ 31 Desember/
June 2025 December 2024
Pihak ketiga Third parties
Rumah Sakit 630.350.814.188 511.157.002.193 Hospital
Apotik 173.815.074.116 162.447.314.285 Pharmacy
Supermarket 16.081.599.669 27.095.061.032 Supermarket
Lain - lain 61.316.172.670 54.707.879.660 Others
881.563.660.643 755.407.257.170
Dikurangi: Penyisihan kerugian Less: Allowance
penurunan nilai ( 25.667.434.136 ) ( 23.467.434.136 ) for impairment losses
Jumlah 855.896.226.507 731.939.823.034 Total
Piutang usaha berdasarkan geografis adalah: Details of trade receivable by geographical are as
follows:
30 Juni/ 31 Desember/
June 2025 December 2024
Geografis By geographical
Jawa 459.644.392.486 383.171.221.494 Jawa
Sumatera 212.128.519.610 191.196.609.772 Sumatera
Sulawesi 86.267.325.946 66.843.812.177 Sulawesi
Kalimantan 72.927.502.725 64.170.696.909 Kalimantan
Bali 29.502.792.274 28.220.139.144 Bali
Lombok 21.093.127.602 21.804.777.674 Lombok
881.563.660.643 755.407.257.170
Dikurangi: Penyisihan kerugian Less: Allowance
penurunan nilai ( 25.667.434.136 ) ( 23.467.434.136 ) for impairment losses
Jumlah 855.896.226.507 731.939.823.034 Total
Jumlah piutang usaha berdasarkan umur (hari) adalah Total trade receivables by age (days) are as follows:
sebagai berikut:
30 Juni/ 31 Desember/
June 2025 December 2024
Lancar 635.185.236.914 561.126.367.894 Current
Sudah jatuh tempo: Over due:
1 – 30 hari 88.406.627.371 66.948.032.648 1 – 30 days
31 – 60 hari 42.897.488.651 35.758.144.010 31 – 60 days
61 – 90 hari 22.365.323.062 20.180.093.805 61 – 90 days
91 – 120 hari 9.094.287.712 12.795.692.173 91 – 120 days
Lewat 120 hari 83.614.696.933 58.598.926.640 More than 120 days
Jumlah 881.563.660.643 755.407.257.170 Total
Page 45
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/37 Exhibit E/37
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA (Lanjutan) 5. TRADE RECEIVABLES (Continued)
Mutasi saldo penyisihan atas penurunan nilai selama The movements of allowance for impairment loss are
periode berjalan adalah sebagai berikut: as follows:
30 Juni/ 31 Desember/
June 2025 December 2024
Saldo awal 23.467.434.136 23.732.219.428 Beginning balance
Penambahan cadangan selama Additional during of allowance
periode berjalan (Catatan 23) 2.200.000.000 5.000.000.000 the period
Penghapusan selama periode
berjalan - ( 5.264.785.292 ) Write-off during the period
Jumlah 25.667.434.136 23.467.434.136 Total
Grup telah menerapkan metode yang disederhanakan The Group applies the simplified approach to provide
untuk menghitung kerugian kredit ekspektasian sesuai for expected credit losses as prescribed by
dengan PSAK 109 yang mengizinkan penggunaan SFAS 109, which permits the use of the lifetime
cadangan kerugian ekspektasian seumur hidup untuk expected loss allowance for all trade receivables. To
seluruh piutang usaha. Untuk mengukur kerugian measure the expected credit losses, trade receivables
kredit ekspektasian, piutang usaha telah have been Categorized based on shared credit risk
dikelompokkan berdasarkan karakteristik risiko kredit characteristics and the days past due.
dan waktu jatuh tempo yang serupa.
Seluruh piutang usaha Grup dalam mata uang Rupiah All of the Group’s trade receivables are denominated
Indonesia. in Indonesian Rupiah currency.
Pada tanggal 30 Juni 2025 dan 31 Desember 2024, tidak As of 30 June 2025 and 31 December 2024, there are
terdapat piutang usaha yang dijaminkan. no trade receivables pledged as collateral.
Manajemen berkeyakinan bahwa cadangan kerugian Management believes that allowance for impairment
penurunan nilai piutang usaha adalah cukup untuk losses on trade receivables is adequate to cover
menutupi kemungkinan kerugian atas tidak tertagihnya possible losses that may arise from uncollected trade
piutang usaha. Manajemen juga berkeyakinan bahwa receivables. Management believes that there are no
tidak terdapat risiko yang terkonsentrasi secara significant concentrations of risk on trade receivables.
signifikan atas piutang usaha.
6. PERSEDIAAN 6. INVENTORIES
30 Juni/ 31 Desember/
June 2025 December 2024
Obat resep 403.413.262.634 394.288.671.014 Prescription medicines
Alat kesehatan 159.844.303.363 146.139.359.562 Medical equipment
Obat non-resep 34.803.078.839 32.408.573.062 Non - prescription medicines
Lain-lain 56.613.000 60.113.000 Others
598.117.257.836 572.896.716.638
Dikurangi: Penyisihan kerugian Less: Allowance
penurunan nilai ( 7.439.790.596 ) ( 5.164.331.520 ) for impairment losses
Jumlah 590.677.467.240 567.732.385.118 Total
Page 46
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/38 Exhibit E/38
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PERSEDIAAN (Lanjutan) 6. INVENTORIES (Continued)
Mutasi cadangan kerugian penurunan nilai persediaan The movements in the allowance for impairment loss
adalah sebagai berikut: on inventories are as follows:
30 Juni/ 31 Desember/
June 2025 December 2024
Saldo awal 5.164.331.520 3.643.482.852 Beginning balance
Penambahan cadangan selama Additional during of allowance
periode berjalan (Catatan 23) 2.275.459.076 4.905.141.665 the period
Penghapusan selama periode
berjalan - ( 3.384.292.997 ) Write-off during the period
Jumlah 7.439.790.596 5.164.331.520 Total
Jumlah persediaan yang dibebankan sebagai The inventories charged to operation for the six
pokok penjualan masing-masing untuk periode months period ended 30 June 2025 and 2024
enam bulan yang berkahir 30 Juni 2025 are amounted to Rp 1,771,289,709,804 and
dan 2024 adalah sebesar Rp 1.771.289.709.804 dan Rp 1,773,318,914,587, respectively (Note 21).
Rp 1.773.318.914.587 (Catatan 21).
Pada tanggal 30 Juni 2025 dan 31 Desember 2024 As of 30 June 2025 and 31 December 2024, inventories
persediaan diasuransikan terhadap risiko kebakaran, are insured against fire, theft and other possible risks
pencurian dan risiko lainnya pada pihak ketiga, dengan by a third party, with a total insured coverage of
nilai pertanggungan masing-masing sebesar Rp 728,019,713,871.
Rp 728.019.713.871.
Manajemen berkeyakinan bahwa nilai pertanggungan Management believes that the insurance coverage is
tersebut adalah memadai untuk menutup kemungkinan adequate to cover possible losses on the insured
kerugian persediaan yang diasuransikan. inventories.
Persediaan tidak digunakan sebagai jaminan atas Inventories are not used as collateral by the Company.
pinjaman bank yang diperoleh Perusahaan.
Berdasarkan hasil penelaahan terhadap nilai realisasi Based on the review result of physical condition and
neto dan kondisi fisik dari persediaan pada tanggal net realizable of inventories at the reporting date,
pelaporan, manajemen berkeyakinan bahwa cadangan management believes that allowance for impairment
kerugian penurunan nilai persediaan adalah cukup losses on inventories is adequate to cover any possible
untuk menutupi kemungkinan kerugian penurunan nilai impairment losses that may arise.
yang mungkin timbul.
7. PENYERTAAN DALAM BENTUK SAHAM 7. INVESTMENT IN SHARES OF STOCK
Akun ini merupakan penyertaan dalam bentuk saham This account represents an investment in shares of
pada PT Errita Pharma (“Errita”) dengan persentase stock of PT Errita Pharma (“Errita”) with an ownership
kepemilikan sebesar 15% dengan harga perolehan percentage of 15% and an acquisition cost of
sebesar Rp 54.000.000.000. Rp 54,000,000,000.
Pembelian saham Errita tersebut di atas sesuai dengan The acquisition of Errita’s shares is in compliance with
rencana penggunaan dana atas hasil Penawaran Umum the use proceeds plan under Limited Public Offering III
Terbatas III Perusahaan yang telah disetujui oleh Rapat as resolved by the Company's Extraordinary General
Umum Pemegang Saham Luar Biasa Perusahaan tanggal Meeting of Shareholders dated 11 September 2017, as
11 September 2017, yang dinyatakan dalam Akta covered by Notarial Deed No. 52 of Dr. Irawan
Notaris Dr. Irawan Soerodjo, S.H., M.Si. No. 52 pada Soerodjo, S.H., M.Si. on the same date.
tanggal yang sama.
Page 47
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/39 Exhibit E/39
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PENYERTAAN DALAM BENTUK SAHAM (Lanjutan) 7. INVESTMENT IN SHARES OF STOCK (Continued)
Sesuai ketentuan PSAK 109, Perusahaan In accordance with provision of SFAS 109, the Company
mengklasifikasikan penyertaan dalam bentuk saham classified the investment in shares of stock as financial
tersebut sebagai aset keuangan yang diukur pada nilai asset measured at fair value through other
wajar melalui penghasilan komprehensif lain. comprehensive income.
30 Juni/ 31 Desember/
June 2025 December 2024
Biaya perolehan 22.508.000.000 54.000.000.000 Acquisition cost
Perubahan pada nilai wajar melalui Change in fair value through
penghasilan komprehensif lain - ( 31.492.000.000 ) other comprehensive income
Nilai tercatat 22.508.000.000 22.508.000.000 Carrying amount
Perubahan nilai wajar melalui penghasilan The change in fair value through other comprehensive
komprehensif lain pada tahun berjalan sebagai income in the current year are as follows:
berikut:
30 Juni/ 31 Desember/
June 2025 December 2024
Saldo awal ( 31.492.000.000 ) ( 20.700.000.000 ) Acquisition cost
Perubahan nilai wajar Change in fair value in
pada periode berjalan - ( 10.792.000.000 ) current period
Nilai tercatat ( 31.492.000.000 ) ( 31.492.000.000 ) Carrying amount
Investasi dalam bentuk saham ini diukur pada nilai Investments in shares are measured at fair value
wajar melalui penghasilan komprehensif lain karena through other comprehensive income because these
investasi ini merupakan efek yang tidak investments are non-traded securities. As of
diperdagangkan. Pada tanggal 30 Juni 2025 dan 30 June 2025 and 31 December 2024, the Company
31 Desember 2024 Perusahaan menilai nilai wajar assessed the fair value of its investment in Errita using
investasi di Errita dengan menggunakan arus kas yang discounted cash flows using market interest rates and
didiskontokan dengan menggunakan suku bunga pasar a specific risk premium for non-traded securities.
dan premi risiko yang spesfifik atas efek yang tidak
diperdagangkan.
Page 48
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/40 Exhibit E/40
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
PROPERTY, 8. ASET TETAP 8. PROPERTY, PLANT AND EQUIPMENT
30 Juni / June 2025
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
Beginning balance Additions Disposals Reclassifications Ending balance
Biaya perolehan Acquisition cost
Pemilikan langsung Direct ownership
Hak atas tanah 47.966.800.002 - - - 47.966.800.002 Landrights
Bangunan 3.886.574.828 - - - 3.886.574.828 Buildings
Renovasi bangunan 6.628.314.362 138.190.000,00 - - 6.766.504.362 Buildings renovation
Perbaikan sewa 21.454.773.995 1.218.739.124 - 1.689.569.550 24.363.082.669 Leasehold improvements
Kendaraan 12.446.718.333 94.312.848 ( 980.440.033) - 11.560.591.148 Vehicles
Peralatan kantor 27.773.722.539 716.548.567 ( 1.534.622.121) - 26.955.648.985 Office equipment
Peralatan teknik 7.015.805.562 560.134.650 ( 346.890.466) - 7.229.049.746 Technical equipment
Jumlah biaya perolehan 127.172.709.621 2.727.925.189 ( 2.861.952.620) 1.689.569.550 128.728.251.740 Total acquistion cost
Aset dalam penyelesaian 12.393.287.499 - - ( 1.689.569.550) 10.703.717.949 Contruction in progress
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan 734.689.687 367.344.843 - - 1.102.034.530 Buildings
Renovasi bangunan 4.089.986.995 644.094.226 - - 4.734.081.221 Buildings renovation
Perbaikan sewa 15.447.892.376 1.726.922.570 - - 17.174.814.947 Leasehold improvements
Kendaraan 11.645.983.107 271.552.266 ( 980.440.033) - 10.937.095.340 Vehicles
Peralatan kantor 22.520.639.643 891.774.075 ( 1.534.622.121) - 21.877.791.597 Office equipment
Peralatan teknik 4.261.213.072 399.523.223 ( 346.890.466) - 4.313.845.829 Technical equipment
Jumlah Total
akumulasi penyusutan 58.700.404.882 4.301.211.203 ( 2.861.952.620) - 60.139.663.464 accumulated depreciation
Jumlah Tercatat 80.865.592.238 79.292.306.225 Carrying Amount
31 Desember/ December 2024 79.836.214.807
Saldo awal/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
Beginning balance Additions Disposals Reclassifications Ending balance
Biaya perolehan Acquisition cost
Pemilikan langsung Direct ownership
Hak atas tanah 47.966.800.002 - - - 47.966.800.002 Landrights
Bangunan 3.886.574.828 - - - 3.886.574.828 Buildings
Renovasi bangunan 2.391.114.582 672.169.025 - 3.565.030.755 6.628.314.362 Buildings renovation
Perbaikan sewa 16.090.069.022 2.557.625.518 - 2.807.079.455 21.454.773.995 Leasehold improvements
Kendaraan 12.496.212.797 513.355.536 ( 562.850.000) - 12.446.718.333 Vehicles
Peralatan kantor 27.530.605.966 1.848.211.099 ( 1.605.094.526) - 27.773.722.539 Office equipment
Peralatan teknik 5.655.363.531 1.477.636.545 ( 260.775.314) 143.580.800 7.015.805.562 Technical equipment
Jumlah biaya perolehan 116.016.740.728 7.068.997.723 ( 2.428.719.840) 6.515.691.010 127.172.709.621 Total acquistion cost
Aset dalam penyelesaian 11.819.408.959 7.089.569.550 - ( 6.515.691.010) 12.393.287.499 Contruction in progress
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan - 734.689.687 - - 734.689.687 Buildings
Renovasi bangunan 1.672.903.075 2.417.083.921 - - 4.089.986.996 Buildings renovation
Perbaikan sewa 11.023.310.791 4.424.581.585 - - 15.447.892.376 Leasehold improvements
Kendaraan 11.858.173.267 350.659.840 ( 562.850.000) - 11.645.983.107 Vehicles
Peralatan kantor 22.288.691.182 1.837.042.987 ( 1.605.094.526) - 22.520.639.643 Office equipment
Peralatan teknik 3.745.116.127 776.872.259 ( 260.775.314) - 4.261.213.072 Technical equipment
Jumlah Total
Akumulasi Penyusutan 50.588.194.443 10.540.930.279 ( 2.428.719.840) - 58.700.404.882 Accumulated depreciation
Jumlah Tercatat 77.247.955.244 80.865.592.238 Carrying Amount
80.865.592.238
0
Page 49
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/41 Exhibit E/41
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. ASET TETAP (Lanjutan) 8. PROPERTY, PLANT AND EQUIPMENT (Continued)
Rincian laba penjualan aset tetap adalah sebagai The details of gain on sale of property, plant and
berikut: equipment are as follows:
30 Juni/ 31 Desember/
June 2025 December 2024
Penjualan aset tetap 207.207.207 237.909.911 Sales of property, plant and equipment
Carrying amount of property,
Jumlah tercatat aset tetap - - plant and equipment
Laba penjualan aset tetap 207.207.207 237.909.911 Gain on sales of property, plant and equipment
Penyusutan yang dibebankan sebagai beban umum dan Depreciation charged to general and administrative
administrasi untuk tahun yang berakhir pada tanggal- expenses for the years ended 30 June 2025
tanggal 30 Juni 2025 dan 2024 adalah sebesar and 2024 amounted to Rp 4,301,211,203 and
Rp 4.301.211.203 dan Rp 4.957.640.453 (Catatan 23). Rp 4,957,640,453, respectively (Note 23).
Pada tanggal 30 Juni 2025 dan 31 Desember 2024, nilai As of 30 June 2025 and 31 December 2024, the costs
perolehan aset tetap Perusahaan yang telah disusutkan of the Company’s property, plant and equipment that
penuh namun masih digunakan masing-masing adalah had been fully depreciated but were still being
sebesar Rp 35.384.407.540 dan Rp 35.169.803.711. utilized amounted to Rp 35,384,407,540 and
Rp 35,169,803,711, respectively.
Perusahaan memiliki beberapa bidang tanah dengan The Company owns parcels of landrights with Building
Hak Guna Bangunan (HGB) di Bekasi dan Bandar Use Rights (HGB) in Bekasi and Bandar Lampung, with
Lampung, dengan luas keseluruhan sejumlah 1.276 a total covering area of 1,276 square meters, which
meter persegi, yang masing-masing akan berakhir 2033 will expire 2033 for Bekasi and 2036 for Bandar
untuk Bekasi dan 2036 untuk Bandar Lampung. Lampung. Management believes that there will be no
Manajemen berkeyakinan bahwa tidak terdapat difficulty in the extension of landrights since all of the
masalah dengan perpanjangan hak atas tanah karena landrights were acquired legally and supported with
seluruh tanah diperoleh secara sah dan didukung appropriate ownership evidence.
dengan bukti pemilikan yang memadai.
Pada tanggal 30 Juni 2025 dan 31 Desember 2024, As of 30 June 2025 and 31 December 2024, all
seluruh aset tetap, kecuali hak atas tanah dan property, plant and equipment, except for landrights
perbaikan sewa, diasuransikan terhadap risiko and leasehold improvements, are insured against fire,
kebakaran, pencurian dan risiko lainnya dengan theft and other possible risks with a total coverage
jumlah pertanggungan masing - masing sebesar of Rp 128,870,972,016 and Rp 58,742,321,115,
Rp 128.870.972.016 dan Rp 58.742.321.115. respectively. Management believes that the insurance
Manajemen berkeyakinan bahwa nilai pertanggungan coverage is adequate to cover possible losses on the
tersebut adalah memadai untuk menutup kemungkinan insured property, plant and equipment.
kerugian aset tetap yang diasuransikan.
Pada tanggal 31 Desember 2023, Perusahaan membeli As of 31 December 2023, the Company purchased land
aset tetap tanah seluas 9.436 m2 di Bintarajaya, of 9,436 m2 in Bintarajaya, Bekasi, West java which
Bekasi, Jawa Barat yang digunakan sebagai jaminan was used as collateral and contractual commitments
dan komitmen kontratual kepada PT Bank Central Asia to PT Bank Central Asia Tbk (Note 11b).
Tbk (Catatan 11b).
Page 50
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/42 Exhibit E/42
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. ASET TETAP (Lanjutan) 8. PROPERTY, PLANT AND EQUIPMENT (Continued)
Pada tanggal 30 Juni 2025 dan 31 Desember 2024, tidak As of 30 June 2025 and 31 December 2024, there are
ada aset tetap yang tidak dipakai sementara atau no property, plant and equipment that are
dihentikan dari penggunaan aktif dan tidak temporarily out of use or retired from use but are not
diklasifikasikan sebagai tersedipa untuk dijual. classified as being held for sale.
Pada tanggal 30 Juni 2025 dan 31 Desember 2024, As of 30 June 2025 and 31 December 2024, based on a
berdasarkan penelaahan atas estimasi umur manfaat, review on estimated useful lives, residual values and
nilai residu dan metode penyusutan aset tetap, methods of depreciation of property, plant and
manajemen berkeyakinan bahwa tidak terdapat equipment. Management believes that there are no
perubahan atas estimasi masa manfaat, nilai residu changes in the useful lives, residual values and method
dan metode penyusutan aset tetap. of depreciation of property, plant and equipment.
Pada 31 Desember 2023 Perusahaan melakukan As of 31 December 2023 the Company conducted a
penilaian aset tetap untuk kelompok tanah dan valuation of property, plant and equipment for the
bangunan. Berdasarkan Laporan Penilai Independen land and buildings. Based on the Independent
No. 00001/2.0134-00/PI/10/0071/1/I/2024 tanggal Appraisal Report No. 00001/2.0134-00/
10 Januari 2024 dan No. 00011/2.0027/05/ PI/10/0071/1/I/2024 dated 10 January 2024 and
PI/05/0278/I/I/2024 tanggal 12 Januari 2024. Selisih No. 00011/2.0027/05/PI/05/ 0278/I/I/2024 dated
nilai tercatat dengan nilai wajar sebesar 12 January 2024. The difference between carrying
Rp 5.387.913.040 dicatat sebagai surplus revaluasi. value and fair value amounting to Rp 5,387,913,040
Dalam menentukan nilai wajar dari properti yang was recorded as revaluation surplus. In determining
dinilai, Penilai Independen menggunakan pendekatan the fair value of the property being appraised,
biaya (cost approach). Pada 31 Desember 2024, tidak Independent Appraisal used with the cost approach.
terdapat perbedaan signifikan antara nilai wajar As of 31 December 2024, there is no significant
dengan nilai tercatat. difference between fair value and carrying
Value.
Metode dan asumsi yang digunakan dalam The methods and assumptions used in estimating the
mengestimasi nilai wajar aset tetap dengan fair value of property, plant and equipment use the
menggunakan pendekatan biaya dan dilakukan cost approach and are based on existing market
berdasarkan kondisi pasar yang ada pada tanggal conditions at the date of valuation of the property,
penilaian aset tetap. plant and equipment.
Laporan penilaian dilakukan sesuai dengan Standar Appraisal reports are carried out in accordance with
Penilaian Indonesia (SPI) yang ditentukan berdasarkan the Indonesian Valuation Standards (SPI) which are
transaksi terkini dalam ketentuan yang wajar. determined based on recent transactions in reasonable
terms.
Penilaian kembali aset tetap hanya untuk tujuan Revaluation of fixed assets is only for accounting
akuntansi sesuai dengan PSAK 216 tentang “Aset purposes in accordance with SFAS 216 regarding
Tetap” dan tidak untuk tujuan pajak. “Property, plant and equipment” and not for tax
purposes.
Berdasarkan penelaahan manajemen, tidak terdapat
kejadian atau perubahan keadaan yang Based on management’s assessment, there are no
mengindikasikan adanya penurunan nilai aset tetap events or changes in circumstances that may indicate
pada tanggal 30 Juni 2025 dan 31 Desember 2024. impairment in the value of property, plant and
equipment as of 30 June 2025 and 31 December 2024.
Page 51
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/43 Exhibit E/43
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TAKBERWUJUD 9. INTANGIBLE ASSETS
30 Juni/June 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Biaya perolehan Acquisition cost
Piranti lunak 10.905.927.194 654.900.000 - 11.560.827.194 Software
Akumulasi amortisasi Accumulated amortization
Piranti lunak 3.127.204.951 715.729.824 - 3.842.934.775 Software
Jumlah tercatat 7.778.722.243 7.717.892.419 Carrying amount
31 Desember/December 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Biaya perolehan Acquisition cost
Piranti lunak 10.905.927.194 - - 10.905.927.194 Software
Akumulasi amortisasi Accumulated amortization
Piranti lunak 1.763.964.052 1.363.240.899 - 3.127.204.951 Software
Jumlah tercatat 9.141.963.142 7.778.722.243 Carrying amount
Amortisasi dibebankan sebagai beban umum dan Amortization charged to general and administrative
administrasi untuk periode enam bulan yang berakhir pada expenses for the six months period ended 30 June 2025
tanggal 30 Juni 2025 dan 2024 adalah sebesar and 2024 respectively, amounted to Rp 715,729,824 and
Rp 715.729.824 dan Rp 681.620.449 (Catatan 23). Rp 681,620,449 respectively(Note 23).
10. ASET HAK GUNA 10. RIGHT OF USE ASSET
30 Juni/June 2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Biaya perolehan Acquisition cost
Sewa bangunan 69.275.776.616 6.894.116.668 - 76.169.893.284 Rental buildings
Akumulasi amortisasi Accumulated amortization
Sewa bangunan 38.724.485.304 6.153.567.909 - 44.878.053.213 Rental buildings
Jumlah tercatat 30.551.291.312 31.291.840.071 Carrying amount
31 Desember/December 2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
balance Additions Deductions balance
Biaya perolehan Acquisition cost
Sewa bangunan 74.880.565.650 7.890.805.553( 13.495.594.587) 69.275.776.616 Rental buildings
Akumulasi amortisasi Accumulated amortization
Sewa bangunan 39.534.989.061 11.667.705.569( 12.478.209.326) 38.724.485.304 Rental buildings
Jumlah tercatat 35.345.576.589 30.551.291.312 Carrying amount
Page 52
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/44 Exhibit E/44
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET HAK GUNA (Lanjutan) 10. RIGHT OF USE ASSET (Continued)
Penyusutan yang dibebankan sebagai beban umum dan Depreciation charged to general and administrative
administrasi untuk periode enam bulan yang berakhir expenses for the six months period ended
30 Juni 2025 dan 2024 adalah sebesar 30 June 2025 and 2024 amounting to
Rp 6.153.567.909 dan Rp 5.618.975.234 (Catatan 23). Rp 6,153,567,909 dan Rp 5,618,975,234 (Note 23).
11. UTANG BANK 11. BANK LOANS
Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
30 Juni/ 31 Desember/
June 2025 December 2024
Utang bank jangka pendek Short-term bank loans
Fasilitas Kredit Jangka Pendek: Short term Loan Facilities:
PT Bank CIMB Niaga Tbk (a) 288.625.712.600 270.835.824.504 PT Bank CIMB Niaga Tbk (a)
PT Bank Central Asia Tbk (b) 292.900.635.883 246.795.665.045 PT Bank Central Asia Tbk (b)
PT Bank UOB Indonesia (c) 158.979.494.885 280.490.788.171 PT Bank UOB Indonesia (c)
Fasilitas Kredit Investasi: Investment Credit Facilities:
PT Bank Central Asia Tbk (b) 5.458.888.896 5.088.888.896 PT Bank Central Asia Tbk (b)
Jumlah 745.964.732.264 803.211.166.616 Total
Utang bank jangka panjang Long-term bank loan
Fasilitas Kredit Investasi: Investment Credit Facilities:
PT Bank Central Asia Tbk (b) 47.198.906.656 43.311.111.104 PT Bank Central Asia Tbk (b)
Jumlah 47.198.906.656 43.311.111.104 Total
a. PT Bank CIMB Niaga Tbk (“CIMB Niaga”) a. PT Bank CIMB Niaga Tbk (“CIMB Niaga”)
Berdasarkan Akta Perjanjian Kredit No. 55 tanggal Based on Deed of Credit Agreement No. 55 dated
27 Oktober 2020 yang dibuat di hadapan Veronica 27 October 2020 as covered by Veronica
Nataadmaja, S.H., M.Corp.Admin., M.Com., Nataadmaja, S.H., M.Corp.Admin., M.Com.,
Notaris di Jakarta, Perusahaan memperoleh Notary in Jakarta, the Company obtained credit
fasilitas kredit dari CIMB Niaga dengan rincian facilities from CIMB Niaga with details as follows:
sebagai berikut:
- Fasilitas Pinjaman Transaksi Khusus Trade - “Pinjaman Transaksi Khusus” Trade Account
Account Payables (“PTK-TAP”) sebesar Payables (“PTK-AP”) facility amounting to
Rp 200.000.000.000. Rp 200,000,000,000.
- Fasilitas Pinjaman Rekening Koran (“PRK”) - “Pinjaman Rekening Koran” (“PRK”) facility
sebesar Rp 10.000.000.000. amounting to Rp 10,000,000,000.
- Fasilitas Bank Garansi sebesar - Bank Guarantee facility amounting to
Rp 30.000.000.000. Rp 30,000,000,000.
Tingkat suku bunga fasilitas kredit yang The interest rates on credit facilities which
dibebankan kepada Perusahaan adalah sebagai charged to the Company are as follows:
berikut:
- Fasilitas PTK-AP: cost of fund ditambah 2% per - PTK-AP facility: cost of fund plus 2% per
tahun. annum.
- Fasilitas PRK: 12% per tahun (suku bunga - PRK facility: 12% per annum (floating rate).
mengambang).
Perusahaan telah memperpanjang perjanjian The Company has extended the credit agreement
kredit dengan surat No. 668/MPI/DIR/X/2021 with letter No. 668/MPI/DIR/X/2021 dated
tanggal 21 Oktober 2021. Fasilitas kredit tersebut 21 October 2021. The credit facilities are valid
berlaku sampai dengan tanggal 27 Oktober 2022. until 27 October 2022.
Page 53
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/45 Exhibit E/45
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
a. PT Bank CIMB Niaga Tbk (“CIMB Niaga”) (Lanjutan) a. PT Bank CIMB Niaga Tbk (“CIMB Niaga”)
(Continued)
Berdasarkan surat perpanjangan kredit dengan Based on the extended credit agreement with
surat No. 026/ERW/CBTIV/XI/2022 tanggal letter No. 026/ERW/CBTIV/XI/2022 dated
24 November 2022. Perusahaan menambahkan 24 November 2022. The Company added the
fasilitas kredit dari CIMB Niaga dengan rincian credit facilities from CIMB Niaga with details as
sebagai berikut: follows:
- Fasilitas Pinjaman Transaksi Khusus Trade - Pinjaman Transaksi Khusus Trade Account
Account Payables (“PTK-TAP”) sebesar Payables (“PTK-AP”) facility amounting to
Rp 300.000.000.000. Rp 300,000,000,000.
- Fasilitas Pinjaman Rekening Koran (“PRK”) - Pinjaman Rekening Koran (“PRK”) facility
sebesar Rp 10.000.000.000. amounting to Rp 10,000,000,000.
- Fasilitas Bank Garansi sebesar - Bank Guarantee facility amounting to
Rp 30.000.000.000. Rp 30,000,000,000.
Tingkat suku bunga fasilitas kredit yang The interest rates on credit facilities charged to
dibebankan kepada Perusahaan adalah sebagai the Company are as follows:
berikut:
- Fasilitas PTK-AP: cost of fund ditambah 2% per - PTK-AP facility: cost of fund plus 2% per annum.
tahun.
- Fasilitas PRK: 12% per tahun (suku bunga - PRK facility: 12% per annum (floating rate).
mengambang).
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until 27 October
dengan tanggal 27 Oktober 2023. 2023.
Perusahaan telah memperpanjang perjanjian The Company has extended the credit agreement
kredit dengan surat No. 032/ERW/CBTIV/XI/2023 with letter No. 032/ERW/CBTIV/XI/2023 dated
tanggal 13 November 2023. Fasilitas kredit 13 November 2023. The credit facilities are valid
tersebut berlaku sampai dengan tanggal until 27 October 2024.
27 Oktober 2024.
- Fasilitas Pinjaman Transaksi Khusus Trade - “Pinjaman Transaksi Khusus” Trade Account
Account Payables (“PTK-TAP”) sebesar Payables (“PTK-AP”) facility amounting to
Rp 300.000.000.000. Rp 300,000,000,000.
- Fasilitas Pinjaman Rekening Koran (“PRK”) - “Pinjaman Rekening Koran” (“PRK”) facility
sebesar Rp 10.000.000.000. amounting to Rp 10,000,000,000.
- Fasilitas Bank Garansi sebesar - Bank Guarantee facility amounting to
Rp 50.000.000.000. Rp 50,000,000,000.
Tingkat suku bunga fasilitas kredit yang The interest rates on credit facilities charged to
dibebankan kepada Perusahaan adalah sebagai the Company are as follows:
berikut:
- Fasilitas PTK-AP: cost of fund ditambah 2% per - PTK-AP facility: cost of fund plus 2% per
tahun. annum.
- Fasilitas PRK: 12% per tahun (suku bunga - PRK facility: 12% per annum (floating rate).
mengambang).
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until 27 October
dengan tanggal 27 Oktober 2024. 2024.
Page 54
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/46 Exhibit E/46
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
a. PT Bank CIMB Niaga Tbk (“CIMB Niaga”) (Lanjutan) a. PT Bank CIMB Niaga Tbk (“CIMB Niaga”)
(Continued)
Perusahan telah memperpanjang perjanjian kredit The Company has extended the credit agreement
dengan surat No.001/ERW/CBTIV/I/2025 tanggal with letter No. 001/ERW/CBTIV/I/2025 dated
6 Januari 2025. Fasilitas kredit tersebut berlaku 6 January 2025. The credit facilities are valid
sampai dengan tanggal 27 Oktober 2025. until 27 October 2025.
- Fasilitas Pinjaman Transaksi Khusus Trade - “Pinjaman Transaksi Khusus” Trade Account
Account Payables (“PTK-TAP”) sebesar Payables (“PTK-AP”) facility amounting to
Rp 300.000.000.000. Rp 300,000,000,000.
- Fasilitas Pinjaman Rekening Koran (“PRK”) - “Pinjaman Rekening Koran” (“PRK”) facility
sebesar Rp 10.000.000.000. amounting to Rp 10,000,000,000.
- Fasilitas Bank Garansi sebesar - Bank Guarantee facility amounting to
Rp 50.000.000.000. Rp 50,000,000,000.
Tingkat suku bunga fasilitas kredit yang The interest rates on credit facilities charged to
dibebankan kepada Perusahaan adalah sebagai the Company are as follows:
berikut:
- Fasilitas PTK-AP: cost of fund ditambah 2% per - PTK-AP facility: cost of fund plus 2% per
tahun. annum.
- Fasilitas PRK: 11% per tahun (suku bunga - PRK facility: 11% per annum (floating rate).
mengambang).
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until 27 October
dengan tanggal 27 Oktober 2025. 2025.
Pada tanggal 30 Juni 2025 dan As of 30 June 2025 and 31 December 2024, PTK-
31 Desember 2024, fasilitas PTK-AP yang AP loan facility used by the Company amount to
digunakan Perusahaan adalah sebesar Rp 288,625,712,60p0 and Rp 270,835,824,504,
Rp 288.625.712.600 dan Rp 270.835.824.504, while the bank guarantee facility used by the
sedangkan fasilitas bank garansi yang digunakan Company in connection with purchase guarantees
oleh Perusahaan sehubungan dengan jaminan for suppliers amounts to Rp 33,480,000,000.
pembelian untuk pemasok adalah sebesar
Rp 33.480.000.000.
Berdasarkan perjanjian kredit, Perusahaan Under the respective credit agreement, the
diwajibkan untuk memberikan letter of comfort Company is required to provide a letter of
dari Pharmaniaga Berhad kepada CIMB Niaga serta comfort from Pharmaniaga Berhad to CIMB Niaga
mematuhi pembatasan tertentu yang berkaitan and comply with certain restrictions related to
dengan kegiatan usaha Perusahaan dan memenuhi the Company's business activities and meet
rasio keuangan seperti current ratio dan debt financial ratios such as the current ratio and debt
service coverage ratio dengan batas minimum service coverage ratio with a minimum limit of
masing-masing 110% dan 125% dan interest 110% and 125%, respectively, and interest-bearing
bearing debt to equity ratio dengan batas debt to equity ratio with a maximum limit of
maksimum 330%. Perjanjian kredit juga 330%. The credit agreement also requires a loan
mensyaratkan adanya pinjaman dari pemegang from the shareholder with a minimum amount of
saham dengan jumlah minimum sebesar Rp 65,000,000,000 and the repayment of these
Rp 65.000.000.000 dan pembayaran kembali loan shall be subject to CIMB Niaga approval
pinjaman tersebut harus memperoleh persetujuan (Note 27).
CIMB Niaga (Catatan 27).
Berdasarkan Letter of Consent tanggal 21 Mei Based on the Letter of Consent dated 21 May 2021
2021 dari CIMB Niaga sehubungan dengan from CIMB Niaga in connection with the approval
persetujuan pembayaran kembali pinjaman of loan repayment to shareholders.
kepada pemegang saham.
Page 55
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/47 Exhibit E/47
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
b. PT Bank Central Asia Tbk (“BCA”) b. PT Bank Central Asia Tbk (“BCA”)
Berdasarkan Surat Pemberitahuan Pemberian Based on the Credit Grant Notification Letter
Kredit No. 170/SPPK/BCA-W08/2023, Perusahaan No. 170/SPPK/BCA-W08/2023, the Company
memperoleh fasilitas Kredit Multi Fasilitas (KMF) dari obtained a Multi Facility Credit (KMF) facility from
BCA dengan rincian sebagai berikut: BCA with the following details:
- Fasilitas Kredit Lokal (“KL”) sebesar - Local Credit Facility (“KL”) amounting to
Rp 25.000.000.000. Rp 25,000,000,000.
- Fasilitas Time Loan Revolving (“TL Rev”) sebesar - Time Loan Revolving (“TL Rev”) facility of
Rp 200.000.000.000. Rp 200,000,000,000.
- Fasilitas Bank Garansi sebesar Rp 20.000.000.000. - Bank Guarantee facility of Rp 20,000,000,000.
Tingkat suku bunga fasilitas kredit yang dibebankan The credit facility interest rates charged to the
kepada Perusahaan adalah sebagai berikut: Company are as follows:
- Fasilitas Kredit Lokal (“KL”): 8% p.a, fixed - Local Credit Facility (“KL”): 8% p.a, fixed 1 (one)
1 (satu) tahun. year.
- Fasilitas Time Loan Revolving (“TL Rev”): 8% p.a, - Time Loan Revolving Facility (“TL Rev”): 8% p.a,
fixed 1(satu) tahun. fixed 1 (one) year.
- Bank Garansi : 1% p.a - Bank Guarantee: 1% p.a
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until 9 August 2024.
dengan tanggal 9 Agustus 2024.
Berdasarkan Surat Pemberitahuan Pemberian Kredit Based on the Credit Grant Notification Letter
No. 45/SPPK/BCA-W08/2023 tanggal 20 Desember No. 45/SPPK/BCA-W08/2023 dated 20 December
2023, Perusahaan memperoleh fasilitas Kredit 2023, the Company obtained an investment Credit
Investasi (“Baru”) dari BCA dengan rincian sebagai (“Baru”) facility from BCA with the following
berikut: details:
- Fasilitas Kredit Investasi (“Baru”) sebesar - Investment Credit Facility (“Baru”) amounting to
Rp 44.000.000.000, jangka waktu Rp 44,000,000,000, 10 (ten) year term including
10 (sepuluh) tahun termasuk Grace period a 1 year Grace period with an interest rate of
1 tahun dengan tingkat suku bunga 7.75% 7.75% p.a. fixed 1 (one) year.
p.a. fixed 1(satu) tahun.
- Kredit Multi Fasilitas (KMF) sebesar - Kredit Multi Fasilitas (KMF) amounting to
Rp 225.000.000.000, jangka waktu 1 tahun Rp 225,000,000,000, 1 (one) year term including
dengan Tingkat suku bunga 8.00% p.a. fixed a 1 year with an interest rate of 8,00% p.a. fixed
1 (satu) tahun. 1 (one) year.
Berdasarkan surat penyesuaian suku bunga kredit Based on the credit interest rate adjustment letter
No. 502/SRT/SBK-W08/2024 tanggal 19 Desember No. 502/SRT/SBK-W08/2024 dated 19 December
2024, suku bunga Kredit Investasi 1 (“Baru”) menjadi 2024, the interest rate for Investment Credit 1
8,00% p.a dan berlaku efektif pada tanggal (“Baru) was adjusted to 8.00% p.a., effective as of
20 Desember 2024. 20 December 2024.
Berdasarkan Surat Pemberitahuan Pemberian Kredit Based on the Credit Grant Notification Letter
No 005/SPPK/BCA-W08/2024 tanggal No. 005/SPPK/BCA-W08/2024 dated 27 March 2024,
27 Maret 2024, Perusahaan memperoleh fasilitas the Company obtained a Multi Facility Credit (KMF)
Kredit Multi Fasilitas (KMF) dari BCA sebesar facility from BCA amounted to Rp 305,000,000,000
Rp 305.000.000.000 dengan rincian sebagai berikut: with the following details:
- Fasilitas Kredit Lokal (“KL”) sebesar
Rp 25.000.000.000. - Local Credit Facility (“KL”) amounting to
- Fasilitas Time Loan Revolving (“TL Rev”) Rp 25,000,000,000.
sebesar Rp 280.000.000.000. - Time Loan Revolving (“TL Rev”) facility of
- Fasilitas Bank Garansi sebesar Rp 280,000,000,000.
Rp 20.000.000.000. - Bank Guarantee facility of Rp 20,000,000,000.
- Fasilitas Kredit Investasi 2 (“Baru”) sebesar - Investment Credit Facility 2 (“Baru”) amounting
Rp 21.400.000.000, jangka waktu 10 to Rp 21,400,000,000 10 (ten) year term including
(sepuluh) tahun termasuk Grace period 1 year Grace period with an interest rate of 7,75%
1 tahun dengan tingkat suku bunga 7.75% p.a. fixed for 1 (one) year.
p.a. fixed 1(satu) tahun.
Berdasarkan surat penyesuaian suku bunga kredit Based on the credit interest rate adjustment letter
No. 43/SRT/SBK-W08/2025 tanggal 27 Maret 2025, No. 43/SRT/SBK-W08/2025 dated 27 March 2025, the
suku bunga Kredit Investasi 2 (“Baru”) menjadi 8,25% interest rate for Investment Credit 2 (“Baru”) was
p.a dan berlaku efektif pada tanggal 1 April 2025. adjusted to 8.25% p.a., effective as of 1 April 2025.
Page 56
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/48 Exhibit E/48
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
b. PT Bank Central Asia Tbk (“BCA”) (Lanjutan) b. PT Bank Central Asia Tbk (“BCA”) (Continued)
Pada Juni 2025 terdapat pencairan Kredit Investasi 3 In June 2025, there was a drawdown of Investment
(“Baru”) dengan suku bunga kredit sebesar 8,25%. Credit 3 (“New”) with an interest rate of 8.25%
Tingkat suku bunga fasilitas kredit yang dibebankan The credit facility interest rates charged to the
kepada Perusahaan adalah sebagai berikut: Company are as follows:
- Fasilitas Kredit Lokal (“KL”): 8% p.a, fixed sampai - Local Credit Facility (“KL”): 8% p.a, fixed up to 9
dengan 9 Agustus 2024. August 2024.
- Fasilitas Time Loan Revolving (“TL Rev”): 8% p.a, - Time Loan Revolving Facility (“TL Rev”): 8% p.a,
fixed 1(satu) tahun. fixed 1 (one) year.
- Bank Garansi : 1% p.a - Bank Guarantee: 1% p.a
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until 28 March 2025.
dengan tanggal 28 Maret 2025.
Based on Credit Interest Rate Adjustment
Berdasarkan Surat Pemberitahuan Penyesuaian Suku Notification Letter No. 398/SRT/SBK-W08/2024
Bunga Kredit No. 398/SRT/SBK-W08/2024 tanggal dated 8 August 2024 are as follows:
8 Agustus 2024 dengan ketentuan sebagai berikut: - Local Credit Facility (“KL”): 8.25% p.a, fixed
- Fasilitas Kredit Lokal (“KL”): 8,25% p.a, fixed 1 1 (one) year.
(satu) tahun. - Time Loan Revolving Facility (“TL Rev”): 8.25%
- Fasilitas Time Loan Revolving (“TL Rev”): 8,25% p.a, fixed 1 (one) year.
p.a, fixed 1(satu) tahun.
Berdasarkan Surat Pemberitahuan Pemberian Kredit Based on the Credit Grant Notification Letter
No. 00954/SLK-KOM/2025 tanggal 22 April 2025, No. 00954/SLK-KOM/2025 dated 22 April 2025, the
Perusahaan memperoleh fasilitas Kredit Multi Company obtained a Multi Facility Credit (KMF)
Fasilitas (KMF) dari BCA sebesar Rp 335.000.000.000 facility from BCA amounted to Rp 335,000,000,000
dengan rincian sebagai berikut: with the following details:
- Fasilitas Kredit Lokal (“KL”) sebesar - Local Credit Facility (“KL”) amounting to
Rp 25.000.000.000. Rp 25,000,000,000.
- Fasilitas Time Loan Revolving (“TL Rev”) sebesar - Time Loan Revolving (“TL Rev”) facility of
Rp 310.000.000.000. Rp 310,000,000,000.
- Fasilitas Bank Garansi sebesar - Bank Guarantee facility of Rp 20,000,000,000.
Rp 20.000.000.000.
Tingkat suku bunga fasilitas kredit yang dibebankan The credit facility interest rates charged to the
kepada Perusahaan adalah sebagai berikut: Company are as follows:
- Fasilitas Kredit Lokal (“KL”) dan Time Loan - Local Credit Facility (“KL) and Time Loan
Revolving (“TL Rev”): 8,25% p.a, fixed 1(satu) Revolving Facility (“TL Rev”): 8,25% p.a, fixed
tahun. 1 (one) year.
- Bank Garansi : 0,25% p.a - Bank Guarantee: 0,25% p.a
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until 28 March 2026.
dengan tanggal 28 Maret 2026.
Pada tanggal 30 Juni 2025 dan 31 Desember 2024, As of 30 June 2025 and 31 December 2024,
fasilitas TL Rev yang digunakan Perusahaan TL Rev facility used by the Company amounts to
adalah sebesar Rp 292.900.635.883 dan Rp 292,900,635,883 and Rp 246,875,665,045, while
Rp 246.87.665.045, sedangkan fasilitas bank garansi the bank guarantee facility used by the Company in
yang digunakan oleh Perusahaan sehubungan dengan connection with purchase guarantees for suppliers
jaminan pembelian untuk pemasok masing-masing amounts to Rp 10,000,000,000.
adalah sebesar Rp 10.000.000.000.
Berdasarkan perjanjian kredit, Perusahaan Under the respective credit agreement, the
diwajibkan untuk memberikan letter of comfort dari Company is required to provide a letter of comfort
Pharmaniaga Berhad kepada BCA serta mematuhi from Pharmaniaga Berhad to BCA and comply with
pembatasan tertentu yang berkaitan dengan certain restrictions related to the Company's
kegiatan usaha Perusahaan dan memenuhi rasio business activities and meet financial ratios such as
keuangan seperti current ratio dan debt service current ratio and debt service coverage ratio with a
coverage ratio dengan batas minimum minimum limit of 110% and 125%, respectively, and
masing-masing 110% dan 125% dan interest bearing interest-bearing debt to equity ratio with
debt to equity ratio dengan batas maksimum 350%. a maximum limit of 350%. (Note 27).
(Catatan 27).
Page 57
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/49 Exhibit E/49
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
b. PT Bank Central Asia Tbk (“BCA”) b. PT Bank Central Asia Tbk (“BCA”)
Fasilitas kredit investasi Investment Credit Facility
Berdasarkan Surat Pemberitahuan Pemberian Kredit Based on the Credit Grant Notification Letter
No 45/SPPK/BCA-W08/2023 tanggal No. 45/SPPK/BCA-W08/2023 dated 20 December
20 Desember 2023, Perusahaan memperoleh fasilitas 2023, the Company obtained an investment Credit
Kredit Investasi (“Baru”) dari BCA sebesar (“Baru”) facility from BCA amounting to
Rp 44.000.000.000. Rp 44,000,000,000.
Berdasarkan Surat Pemberitahuan Pemberian Kredit Based on the Credit Grant Notification Letter
No 005/SPPK/BCA-W08/2024 tanggal No. 005/SPPK/BCA-W08/2024 dated 27 March 2024,
27 Maret 2024, Perusahaan memperoleh fasilitas the Company obtained an investment Credit 2
Kredit Investasi 2 (“Baru”) dari BCA sebesar (“Baru”) facility from BCA amounting to
Rp 21.400.000.000. Rp 21,4000,000,000.
Jaminan Kredit Credit Guarantee
Berdasarkan Fasilitas Kredit Investasi tersebut, Based on the Investment Credit Facilities, the credit
jaminan kreditnya adalah tanah di Bintara Jaya guarantee is the Land in Bintara Jaya with the
dengan detail sebagai berikut details are as follows:
- SHGB NIB. 10.26.000022185.0 - HGB NIB. 10.26.000022185.0
- SHGB NIB. 10.26.000024986.0 - SHGB NIB. 10.26.000024986.0
- SHGB NIB. 10.26.000022077.0 - SHGB NIB. 10.26.000022077.0
c. PT Bank UOB Indonesia (“UOB”) c. PT Bank UOB Indonesia (“UOB”)
Pada tanggal 29 Januari 2015, Perusahaan On 29 January 2015, the Company obtained credit
memperoleh fasilitas kredit dari UOB yang facilities from UOB which subsequently have been
selanjutnya telah diperpanjang berdasarkan Surat extended based on Letter No. 1243/12/2020 dated 3
No. 1243/12/2020 tanggal 3 Desember 2020, dimana December 2020, whereby UOB agreed to provide
UOB menyetujui untuk memberikan fasilitas kredit combined credit facilities to the Company and
gabungan untuk Perusahaan dan PT Errita Pharma (“Errita”), a related party, which
PT Errita Pharma (“Errita”), pihak berelasi, yang consists of:
terdiri dari:
1. Fasilitas Multi Option Trade (“MOT”) sebesar a. Multi Option Trade (“MOT”) facility amounting
Rp 425.000.000.000 dengan sublimit sebagai to Rp 425,000,000,000 which consists of below
berikut: sublimits:
- Fasilitas Letter of Credit (L/C) atau Surat - Letter of Credit (L/C) or Surat Kredit
Kredit Berdokumen Dalam Negeri (SKBDN) Berdokumen Dalam Negeri (SKBDN) facility
sebesar Rp 100.000.000.000 untuk amounting to Rp 100,000,000,000 for the
Perusahaan dan Rp 10.000.000.000 untuk Company and Rp 10,000,000,000 for Errita.
Errita. - Trust Receipts (TR) facility amounting to
- Fasilitas Trust Receipts (TR) sebesar Rp 100,000,000,000 for the Company and
Rp 100.000.000.000 untuk Perusahaan dan Rp 10,000,000,000 for Errita.
Rp 10.000.000.000 untuk Errita. - Clean Trust Receipts (CTR) facility
- Fasilitas Clean Trust Receipts (CTR) sebesar amounting to Rp 370,000,000,000 for the
Rp 370.000.000.000 untuk Perusahaan dan Company and Rp 55,000,000,000 for Errita.
Rp 55.000.000.000 untuk Errita. - Bank Guarantee (BG) facility amounting to
- Fasilitas Bank Guarantee (BG) sebesar Rp 150,000,000,000 for the Company and
Rp 150.000.000.000 untuk Perusahaan dan Rp 10,000,000,000 for Errita.
Rp 10.000.000.000 untuk Errita. - Revolving Credit (RCF) facility a mounting to
- Fasilitas Revolving Credit Facility (RCF) Rp 50,000,000,000 for the Company and
sebesar Rp 50.000.000.000 untuk Perusahaan Rp 15,000,000,000 for Errita.
dan Rp 15.000.000.000 untuk Errita.
- Fasilitas Bills Export Purchased Seller (BEPS) - Bills Export Purchased Seller (BEPS) facility
untuk Errita sebesar Rp 25.000.000.000. to Errita amounting to Rp 25,000,000,000.
Page 58
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/50 Exhibit E/50
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 12. BANK LOANS (Continued)
c. PT Bank UOB Indonesia (“UOB”) (Lanjutan) c. PT Bank UOB Indonesia (“UOB”) (Continued)
Pada tanggal 29 Januari 2015, Perusahaan On 29 January 2015, the Company obtained credit
memperoleh fasilitas kredit dari UOB yang facilities from UOB which subsequently have been
selanjutnya telah diperpanjang berdasarkan Surat extended based on Letter No. 1243/12/2020 dated 3
No. 1243/12/2020 tanggal 3 Desember 2020, dimana December 2020, whereby UOB agreed to provide
UOB menyetujui untuk memberikan fasilitas kredit combined credit facilities to the Company and
gabungan untuk Perusahaan dan PT Errita Pharma (“Errita”), a related party, which
PT Errita Pharma (“Errita”), pihak berelasi, yang consists of: (Continued)
terdiri dari: (Lanjutan)
2. Fasilitas Foreign Exchange (FX) sebesar 2. Foreign Exchange (FX) facility amounting to
US$ 25.000.000 untuk Perusahaan dan US$ 25,000,000 for the Company and
US$ 2.500.000 untuk Errita. US$ 2,500,000 for Errita.
Jumlah pemakaian fasilitas kredit MOT yang terdiri The total aggregate outstanding of MOT facility which
dari fasilitas L/C atau SKBDN, TR, CTR, BG, RCF dan consists of L/C or SKBDN, TR, CTR, BG, RCF and BEPS
BEPS secara bersama-sama dari waktu ke waktu tidak facilities shall not exceed
boleh melebihi Rp 425.000.000.000, dengan alokasi Rp 425,000,000,000 at any point in time, with on
masing-masing sebesar Rp 370.000.000.000 untuk allocation of Rp 370,000,000,000 for the Company and
Perusahaan dan Rp 55.000.000.000 untuk Errita. Rp 55,000,000,000 for Errita, respectively.
Berdasarkan perjanjian kredit, Perusahaan dan Errita Under the respective credit agreement, the Company
wajib bertanggung jawab secara tanggung renteng and Errita shall be jointly responsible for the
atas kewajiban pembayaran dan pembayaran kembali repayment obligation to settle and repay the
saldo yang terutang kepada UOB. outstanding balance to UOB.
Tingkat suku bunga atas fasilitas kredit yang diperoleh The interest rates on credit facilities obtained by the
Perusahaan adalah sebagai berikut: Company are as follows:
- Fasilitas L/C atau SKBDN: JIBOR ditambah 2,75% - L/C or SKBDN facility: JIBOR plus 2.75% per annum
per tahun untuk saldo dalam mata uang Rupiah for loan balance in Indonesian Rupiah and LIBOR
Indonesia dan LIBOR ditambah 2,75% per tahun plus 2.75% per annum for outstanding loan balance
untuk saldo dalam mata uang Dolar Amerika in United States Dollar.
Serikat.
- Fasilitas TR dan CTR: JIBOR ditambah 3% per - TR and CTR facilities: JIBOR plus 3% per annum
tahun untuk saldo dalam mata uang Rupiah for outstanding loan balance in Indonesian
Indonesia dan LIBOR ditambah 3% per tahun Rupiah and LIBOR plus 2.5% per annum for
untuk saldo dalam mata uang Dolar Amerika outstanding loan balance in United States
Serikat. Dollar.
- Fasilitas RCF: JIBOR ditambah 4% per tahun. - RCF facility: JIBOR plus 4% per annum.
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until
dengan tanggal 29 Januari 2022. 29 January 2022.
Page 59
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/51 Exhibit E/51
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
c. PT Bank UOB Indonesia (“UOB”) (Lanjutan) c. PT Bank UOB Indonesia (“UOB”) (Continued)
Berdasarkan perjanjian kredit, Perusahaan Under the respective credit agreement, the
diwajibkan untuk memberikan letter of comfort Company is required to provide a letter of comfort
dari Pharmaniaga Berhad kepada UOB serta from Pharmaniaga Berhad to UOB and comply with
mematuhi pembatasan tertentu yang berkaitan certain restrictions related to the Company's
dengan kegiatan usaha Perusahaan dan memenuhi business activities and meet financial ratios such
rasio keuangan seperti current ratio dan debt as current ratio and debt service coverage ratio
service coverage ratio dengan batas minimum with a minimum limit of 110% and 125%,
masing-masing 110% dan 125% dan interest respectively, and interest- bearing debt to equity
bearing debt to equity ratio dengan batas ratio with a maximum limit of 300%.
maksimum 300%.
Pada tanggal 19 Oktober 2021, Perusahaan On 19 October 2021, the Company obtained credit
memperoleh surat perjanjian kredit dengan facilities Letter No. 1273/10/2021. The Company,
No. 1273/10/2021. Perusahaan, PT Errita Pharma PT Errita Pharma and UOB have signed the
dan UOB telah menandatangani Amandemen II Amendment II to Amendment and Reaffirmation of
terhadap Perubahan dan Penegasan kembali the Credit Agreement No. 1243/12/2020 dated
perjanjian Kredit No. 1243/12/2020 tanggal 3 December 2020.
3 Desember 2020.
Berikut perubahan mengenai Jenis dan Limit Following are changes regarding the types and
Fasilitas Kredit: limits of Credit Facility:
1. Fasilitas Multi Option Trade (“MOT”) sebesar 1. Multi Option Trade (“MOT”) facility
Rp 425.000.000.000 dengan sublimit sebagai amounting to Rp 425,000,000,000 which
berikut: consists of below sublimits:
- Fasilitas Letter of Credit (L/C) atau Surat - Letter of Credit (L/C) or Surat Kredit
Kredit Berdokumen Dalam Negeri (SKBDN) Berdokumen Dalam Negeri (SKBDN) facility
sebesar Rp 100.000.000.000 untuk amounting to Rp 100,000,000,000 for the
Perusahaan dan Rp 10.000.000.000 untuk Company and Rp 10,000,000,000 for Errita.
Errita. - Trust Receipts (TR) facility amounting to
- Fasilitas Trust Receipts (TR) sebesar Rp 100,000,000,000 for the Company and
Rp 100.000.000.000 untuk Perusahaan dan Rp 10,000,000,000 for Errita.
Rp 10.000.000.000 untuk Errita. - Clean Trust Receipts (CTR) facility
- Fasilitas Clean Trust Receipts (CTR) amounting to Rp 370,000,000,000 for the
sebesar Rp 370.000.000.000 untuk Company and Rp 55,000,000,000 for
Perusahaan dan Rp 55.000.000.000 untuk Errita.
Errita. - Bank Guarantee (BG) facility amounting to
- Fasilitas Bank Guarantee (BG) sebesar Rp 150,000,000,000 for the Company and
Rp 150.000.000.000 untuk Perusahaan dan Rp 10,000,000,000 for Errita.
Rp 10.000.000.000 untuk Errita
2. Fasilitas Foreign Exchange (FX) sebesar 2. Foreign Exchange (FX) facility amounting to
US$ 25.000.000 untuk Perusahaan dan US$ US$ 25,000,000 for the Company and
2.500.000 untuk Errita. US$ 2,500,000 for Errita
Page 60
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/52 Exhibit E/52
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 10. BANK LOANS (Continued)
c. PT Bank UOB Indonesia (“UOB”) (Lanjutan) c. PT Bank UOB Indonesia (“UOB”) (Continued)
Jumlah pemakaian fasilitas kredit MOT yang terdiri The total aggregate outstanding of MOT facility which
dari fasilitas L/C atau SKBDN, TR, CTR, BG, RCF dan consists of L/C or SKBDN, TR, CTR, BG, RCF and BEPS
BEPS secara bersama-sama dari waktu ke waktu tidak facilities shall not exceed Rp 425,000,000,000 at any
boleh melebihi Rp 425.000.000.000, dengan alokasi point in time, with on allocation of
masing-masing sebesar Rp 370.000.000.000 untuk Rp 370,000,000,000 for the Company and
Perusahaan dan Rp 55.000.000.000 untuk Errita. Rp 55,000,000,000 for Errita, respectively.
Untuk Fasilitas CTR, pembayaran dipercepat For the CTR Facility, expedited payments (before the
(sebelum jatuh tempo CTR) tidak diperbolehkan, credit is due) are not allowed, any expedited
setiap pembayaran dipercepat akan dikenakan break payments will be subject to a break in funding cost
funding cost.
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until 29 January 2023.
dengan tanggal 29 Januari 2023.
Amendment to the provision regarding Interest in the
Perubahan ketentuan mengenai Bunga dalam Credit Agreement by removing the interest rate
Perjanjian Kredit dengan mengtiadakan referensi reference and the consequences:
suku bunga acuan dan akibatnya:
i. If the JIBOR/LIBOR which If the JIBOR/LIBOR
i. Apabila JIBOR/LIBOR yang diberlakukan sebagai which is applied as the interest rate is not
suku bunga tidak tersedia di market data screen available on the market data screen at 15.00 WIB
pada pukul 15.00 WIB pada 1 hari kerja sebelum on 1 business day prior to the interest
periode perhitungan bunga, maka kejadian calculation period, then a market disturbance
gangguan pasar dianggap telah terjadi perubahan event is deemed to have occurred amendment to
ketentuan mengenai Bunga dalam Perjanjian the provision regarding Interest in the Credit
Kredit dengan mengtiadakan referensi suku Agreement by removing the reference interest
bunga acuan dan akibatnya. rate reference and the consequences.
ii. Jika kejadian gangguan pasar timbull sehubungan ii. If a market disruption event arises in connection
dengan Fasilitas Kredit, maka tingkat suku bunga with the Credit Facility, the alternative interest
alternatif yang dipakai untuk periode rate used for the nearest interest calculation
perhitungan bunga terdekat hingga kejadian period until the market disruption event can be
gangguan pasar tersebut dapat diatasi adalah resolved is the bank’s cost of funds plus an
sebesar bunga (cost of fund) bank ditambah annual margin of the amount owed;
margin pertahun dari jumlah terutang.
iii. Apabila (I) kejadian gangguan pasar dianggap iii. If (I) a market disturbance event is deemed to
telah terjadi, dan/atau (II) suku bunga acuan have occurred, and/or (II) the reference interest
yang diberlakukan sebagai suku Bunga tidak rate applied as the Interest rate is no longer
tersedia lagi, maka suku bungan atas Fasilitas available, the interest rate on the Credit
Kredit yang akan berlaku adalah suku bunga Facility that will apply is the interest rate as
sebagaimana ditentukan oleh Bank dengan determined by the Bank with reference to the
mengacu pada suku bunga acuan lainnya yang interest rate. other references applicable in the
berlaku di pasar (market); market (market);
iv. Apabila Debitur tidak setuju dengan suku bunga iv. If the Debtor does not agree with the interest
yang ditentukan, maka Debitur berkewajiban rate, the Debtor is obliged to pay off the entire
untuk melunasi seluruh Jumlah Terutang kepada amount owed to the Bank within a period of no
Bank dalam jangka waktu 30 hari kalender atau later than 30 calendar days or an other longer
jangka waktu lainnya yang lebih Panjang yang period that has been approved by the Bank.
telah disetujui oleh Bank.
v. Dalam hal penarikan pinjaman belum ditarik v. In the event that the debtor has not withdrawn
oleh Debitur, Bank atas kebijaksanaannya the loan, the Bank at its discretion may refuse
sendiri dapat menolah atau tidak mencairkan or not disburse the remaining loan that has not
sisa pinjaman yang belum ditarik. been withdrawn
Page 61
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/53 Exhibit E/53
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
c. PT Bank UOB Indonesia (“UOB”) (Lanjutan) c. PT Bank UOB Indonesia (“UOB”) (Continued)
Perubahan ketentuan mengenai Kewajiban Changes in provisions regarding Financial
Keuangan sebagai berikut; Obligations are as follows;
a. Current Ratio Minimal 1,1 kali untuk a. Minimum Current Ratio 1.1 times for the
Perusahaan, tidak termasuk hutang dari pihak Company, excluding debts from related
berelasi; parties;
b. Interest Bearing Debt/Equity Maksimal 3 kali b. Interest Bearing Debt/Equity Maximum
untuk Perusahaan termasuk modal disetor, 3 times for the Company including paid-in
laba ditahan dan pinjaman subordinasi capital, retained earnings and subordinated
pemegang saham, dan Errita termasuk modal shareholder loan, and Errita including paid-
disetor, laba ditahan, pinjaman subordinasi in capital, retained earnings, subordinated
dari pemegang saham dan pinjaman dengan loan from shareholders and loan with an
nilai yang setara sebesar Rp 15.550.000.000 equivalent value of Rp 15,550,000,000 from
dari Pharmaniaga Logistics Sdn. Bhd. Pharmaniaga Logistics Sdn. Bhd.
Pada tanggal 17 November 2022, Perusahaan On 17 November 2022, the Company obtained
memperoleh surat perjanjian kredit dengan credit facilities Letter No. 1577/11/2022. The
No. 1577/11/2022. Perusahaan, PT Errita Pharma Company, PT Errita Pharma (Errita) and UOB have
(Errita) dan UOB telah menandatangani signed the Amendment III to Amendment and
Amandemen III terhadap Perubahan dan Reaffirmation of the Credit Agreement
Penegasan kembali perjanjian Kredit No. 1273/10/2021 dated 19 October 2022.
No. 1273/10/2021 tanggal 19 Oktober 2021. Following are changes regarding the types and
Berikut perubahan mengenai Jenis dan Limit limits of Credit Facility:
Fasilitas Kredit:
1. Fasilitas Multi Option Trade (“MOT”) sebesar 1. Multi Option Trade (“MOT”) facility
Rp 425.000.000.000 dengan sublimit sebagai amounting to Rp 425,000,000,000 which
berikut: consists of below sublimits:
- Fasilitas Letter of Credit (L/C) atau Surat - Letter of Credit (L/C) or Surat Kredit
Kredit Berdokumen Dalam Negeri Berdokumen Dalam Negeri (SKBDN)
(SKBDN) sebesar Rp 100.000.000.000 facility amounting to
untuk Perusahaan dan Rp 10.000.000.000 Rp 100,000,000,000 for the Company and
untuk Errita. Rp 10,000,000,000 for Errita.
- Fasilitas Trust Receipts (TR) sebesar - Trust Receipts (TR) facility amounting to
Rp 100.000.000.000 untuk Perusahaan Rp 100,000,000,000 for the Company
dan Rp 10.000.000.000 untuk Errita. and Rp 10,000,000,000 for Errita.
- Fasilitas Clean Trust Receipts (CTR) - Clean Trust Receipts (CTR) facility
sebesar Rp 370.000.000.000 untuk amounting to Rp 370,000,000,000 for the
Perusahaan dan Rp 55.000.000.000 untuk Company and Rp 55,000,000,000 for
Errita. Errita.
- Fasilitas Bank Guarantee (BG) sebesar - Bank Guarantee (BG) facility amounting
Rp 150.000.000.000 untuk Perusahaan to Rp 150,000,000,000 for the Company
dan Rp 10.000.000.000 untuk Errita. and Rp 10,000,000,000 for Errita.
- Fasilitas Revolving Credit Facility (RCF) - Revolving Credit (RCF) facility
sebesar Rp 50.000.000.000 untuk amounting to Rp 50,000,000,000 for the
Perusahaan dan Rp 15.000.000.000 untuk Company and Rp 15,000,000,000 for
Errita. Errita.
2. Fasilitas Foreign Exchange (FX) sebesar 2. Foreign Exchange (FX) facility amounting to
US$ 25.000.000 untuk Perusahaan dan US$ 25,000,000 for the Company and
US$ 2.500.000 untuk Errita. US$ 2,500,000 for Errita.
Page 62
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/54 Exhibit E/54
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
c. PT Bank UOB Indonesia (“UOB”) (Lanjutan) c. PT Bank UOB Indonesia (“UOB”) (Continued)
Jumlah pemakaian fasilitas kredit MOT yang terdiri The total aggregate outstanding of MOT facility
dari fasilitas L/C atau SKBDN, TR, CTR, BG, RCF dan which consists of L/C or SKBDN, TR, CTR, BG, RCF
BEPS secara bersama-sama dari waktu ke waktu tidak and BEPS facilities shall not exceed
boleh melebihi Rp 425.000.000.000, dengan alokasi Rp 425,000,000,000 at any point in time, with an
masing-masing sebesar Rp 370.000.000.000 untuk allocation of Rp 370,000,000,000 for the Company
Perusahaan dan Rp 55.000.000.000 untuk Errita. and Rp 55,000,000,000 for Errita, respectively.
Berdasarkan perjanjian kredit, Perusahaan dan Errita Under the respective credit agreement, the
wajib bertanggung jawab secara tanggung renteng Company and Errita shall be jointly responsible for
atas kewajiban pembayaran dan pembayaran the repayment obligation to settle and repay the
kembali saldo yang terutang kepada UOB. outstanding balance to UOB.
Perubahan tingkat suku bunga atas fasilitas kredit Amandement to the interest rates on credit
yang diperoleh Perusahaan adalah sebagai berikut: facilities obtained by the Company are as follows:
- Fasilitas TR dan CTR: JIBOR ditambah 2,25% per - TR and CTR facilities: JIBOR plus 2.25% per
tahun untuk saldo dalam mata uang Rupiah annum for outstanding loan balance in
Indonesia dan LIBOR ditambah 1,25% per tahun Indonesian Rupiah and LIBOR plus 1.25% per
untuk saldo dalam mata uang Dolar Amerika annum for outstanding loan balance in United
Serikat. States Dollar.
- Fasilitas RCF: JIBOR ditambah 3% per tahun. - RCF facility: JIBOR plus 3% per annum.
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until 29 January 2024.
dengan tanggal 29 Januari 2024.
Pada tanggal 27 November 2023, Perusahaan On 17 November 2023, the Company obtained credit
memperoleh surat perjanjian kredit dengan facilities Letter No. 1577/11/2023. The Company,
No. 1444/11/2023. Perusahaan, PT Errita Pharma PT Errita Pharma Errita and UOB have signed the
(Errita) dan UOB telah menandatangani Amandemen Amendment IV to Amendment and Reaffirmation of
IV terhadap Perubahan dan Penegasan kembali the Credit Agreement No. 1273/10/2022 dated
perjanjian Kredit No. 1577/11/2022 tanggal 19 October 2022. In the credit agreement there are
17 November 2022. Dalam surat perjanjian kredit no changes to the facility and interest rate.
tersebut tidak ada perubahan pada fasilitas dan
tingkat suku bunga.
Fasilitas-fasilitas kredit tersebut berlaku sampai The credit facilities are valid until 29 January 2025.
dengan tanggal 29 Januari 2025.
Pada tanggal 24 Januari 2025, Perusahaan, PT Errita On 24 January 2025, the Company, PT Errita Pharma,
Pharma dan UOB telah menandatangani perubahan and UOB signed an amendment and restatement to
dan penegasan kembali terhadap perjanjian kredit the credit agreement No. 111/01/2025, as well as
No. 111/01/2025 dan Perubahan V terhadap Amendment V to the foreign exchange facility
perjanjian fasilitas valuta asing No.112/01/2025. agreement No. 112/01/2025. In the letter, the
Dalam surat tersebut, Perusahaan dan Bank Company and the Bank agreed to amend certain
menyetujui perubahan syarat dan ketentuan terms and conditions of the Credit Agreement. The
tertentu dari Perjanjian Kredit. Fasilitas tersebut di facility was extended until 29 January 2026.
perpanjang sampai dengan tanggal 29 Januari 2026.
Pada tanggal 30 Juni 2025 dan As of 30 June 2025 and 31 December 2024, the CTR
31 Desember 2024, fasilitas CTR yang digunakan oleh facility used by the Company amounted to
Perusahaan masing-masing adalah sebesar Rp 158,979,494,885 and Rp 280,490,788,171,
Rp 158.979.494.885 dan Rp 280.490.788.171, respectively, while the bank guarantee facility used
sedangkan fasilitas bank garansi yang digunakan oleh by the Company in connection with purchase
Perusahaan sehubungan dengan jaminan pembelian guarantees for suppliers on 31 December 2023
untuk pemasok tanggal 31 Desember 2023 adalah amounted to Rp 6,400,000,000.
Rp 6.400.000.000
Page 63
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/55 Exhibit E/55
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. UTANG BANK (Lanjutan) 11. BANK LOANS (Continued)
c. PT Bank UOB Indonesia (“UOB”) (Lanjutan) c. PT Bank UOB Indonesia (“UOB”) (Continued)
Pada tanggal 31 Desember 2024 dan 31 Desember As of 31 December 2024 and 31 December 2023,
2023, Errita menyatakan bahwa tidak terdapat Errita stated that there are no principal and
tunggakan pokok dan bunga serta telah mematuhi interest arrears and has complied with the loan
seluruh ketentuan pembatasan pinjaman (loan covenants as determined in the loan agreement.
covenants) yang ditetapkan dalam perjanjian
pinjaman.
Berdasarkan penilaian manajemen terhadap Based on management's assessment on financial
laporan keuangan periode 31 Desember 2023, year 31 December 2023, Errita has complied with
Errita telah memenuhi batas minimum kewajiban the minimum financial covenant for Interest
keuangan Interest Bearing Debt/Equity. Bearing Debt/Equity.
Kewajiban Keuangan Bank Covenant
Menjaga kewajiban keuangan, yang meliputi: Maintain financial covenant, which include:
a. Current Ratio Minimal 1,1 kali untuk a. Current Ratio minimum 1.1 times for the
Perusahaan Company
b. Interest Bearing Debt/Equity Maksimal 3 kali b. Interest Bearing Debt/Equity maximum
untuk Perusahaan dan Errita 3 times for the Company and Errita
c. Debt Service Coverage Ratio minimal 1,25 c. Debt Service Coverage Ratio minimum 1.25
kali untuk Perusahaan. times for the Company.
Berdasarkan penilaian manajemen terhadap Based on management's assessment on financial
laporan keuangan periode 31 Desember 2024, year 31 December 2024, Errita has not complied
Errita belum memenuhi batas minimum with the minimum financial covenant for Interest
kewajiban keuangan Interest Bearing Debt/Equity Bearing Debt/Equity, so with the issuance of
sehingga dikeluarkannya surat letter No. 2025/CFS/LTR/CBK/0061 dated
No. 2025/CFS/LTR/ CBK/0061 tanggal 14 Februari 14 February 2025 from UOB, Errita has obtained
2025 dari UOB, Errita telah memperoleh approval for the waiver of these financial
persetujuan pengesampingan atas pemenuhan covenants.
batasan tersebut.
Kewajiban Keuangan Bank Covenant
Menjaga kewajiban keuangan, yang meliputi: Maintain financial covenant, which include:
a. Current Ratio Minimal 1,1 kali untuk a. Current Ratio minimum 1.1 times for the
Perusahaan. Company.
b. Interest Bearing Debt/Equity Maksimal 3 kali b. Intereset earing Debt/Equity Maximum
untuk Perusahaan termasuk modal disetor, 3 times for the Company including paid-in
laba ditahan dan pinjaman subordinasi capital, retained earnings and subordinated
pemegang saham dan Errita termasuk modal shareholder loan and Errita including paid-
disetor, laba ditahan, pinjaman subordinasi in capital, retained earnings, subordinated
dari pemegang saham dan pinjaman dengan loan from shareholders and loan with an
nilai yang setara sebesar Rp 15.550.000.000 equivalent value of Rp 15,550,000,000 from
dari Pharmaniaga Logistics Sdn. Bhd Pharmaniaga Logistics Sdn. Bhd
Page 64
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/56 Exhibit E/56
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UTANG USAHA 12. TRADE PAYABLES
Komposisi utang usaha berdasarkan kategori adalah Trade payables composition based on category as
sebagai berikut: follow:
30 Juni/ 31 Desember/
June 2025 December 2024
Pihak ketiga Third parties
Obat resep 292.458.461.671 280.943.299.640 Prescription medicine
Alat kesehatan 314.759.624.423 211.545.392.847 Medical equipment
Obat non-resep 35.069.623.378 25.889.891.251 Non-prescription medicine
Jumlah 642.287.709.472 518.378.583.738
Pihak berelasi (Catatan 27) Related party (Note 27)
Alat kesehatan 4.807.687.845 9.211.162.935 Medical equipment
Jumlah 647.095.397.317 527.589.746.673 Total
Komposisi utang usaha berdasarkan umur adalah Trade payables composition based on aging as follow:
sebagai berikut:
30 Juni/ 31 Desember/
June 2025 December 2024
Belum jatuh tempo 612.882.293.260 526.135.172.636 Current
Sudah jatuh tempo Overdue:
1 – 30 hari 34.213.104.057 1.454.574.037 1 – 30 days
Jumlah 647.095.397.317 527.589.746.673 Total
Pada tanggal laporan posisi keuangan konsolidasian, As at consolidated statements of financial position’s
seluruh utang usaha adalah dalam mata uang Rupiah. date, all trade payables are denominated in Rupiah
currency.
Pada tanggal 30 Juni 2025 dan 31 Desember 2024, As of 30 June 2025 and 31 December 2024, the bank
fasilitas bank garansi yang digunakan oleh Perusahaan guarantees facility used by the Company in connection
sehubungan dengan pembelian persediaan with the purchase of merchandise inventories
masing-masing adalah sebesar Rp 42.830.000.000 dan amounted to Rp 42,830,000,000 and
Rp 43.480.000.000 (Catatan 11). Rp 43,480,000,000, respectively (Note 11).
Rincian transaksi dan saldo dengan pihak berelasi The details of transactions and balances with related
diungkapkan dalam Catatan 27. party are disclosed in Note 27.
Page 65
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/57 Exhibit E/57
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN 13. TAXATION
a. Pajak dibayar di muka a. Prepaid tax
30 Juni/ 31 Desember/
June 2025 December 2024
Pajak Pertambahan Nilai 133.632.037.839 193.109.030.048 Value Added Tax
Pajak Penghasilan: Income Taxes:
Pasal 21 23.882.557 Article 21
Pasal 22 10.207.285.670 - Article 22
Pasal 23 29.525.214 - Article 23
Jumlah 143.868.848.723 193.132.912.605 Total
Sehubungan dengan proses restitusi PPN tahun In connection with the 2018 VAT refund process,
2018, Perusahaan menerima pengembalian PPN the Company has received the VAT refund of
sebesar Rp 34.395.372.562 dari DJP, dimana Rp 34,395,372,562 from DJP, in which that
jumlah tersebut merupakan saldo neto setelah amount is net after deducting among others,
antara lain dikurangkan dengan SKPKB PPN periode SKPKB VAT for February 2015 which amounted to
Februari 2015 sebesar Rp 502.357.590 yang Rp 502,357,590 which should not be deducted,
seharusnya tidak dikurangkan, sehingga therefore the Company filed the claim request on
Perusahaan mengajukan permohonan klaim atas the VAT deducted and presented as part of
PPN yang dikurangkan tersebut dan menyajikannya “Prepaid Taxes” in the statement of financial
sebagai bagian dari “Pajak Dibayar di Muka” position as of 31 December 2023.
pada laporan posisi keuangan tanggal
31 Desember 2023.
Pada tanggal 8 Juni 2020, Perusahaan mengajukan On 8 June 2020, the Company submitted an
permohonan pemindahbukuan atas sebagian application for transfer of some details of
rincian kompensasi utang pajak melalui SPMKP compensation for tax payable through SPMKP
No. 00432A tanggal 27 April 2020 untuk masa pajak No. 00432A dated 27 April 2020 for VAT period of
PPN Februari 2015 sebesar Rp 502.357.590, namun February 2015 amounting to Rp 502,357,590, but
pengajuan tersebut ditolak oleh DJP. Oleh karena the submission was rejected by DJP. Therefore,
itu Perusahaan telah mencatat sebagai beban di the Company was recorded as tax expenses in
2024. 2024.
Pada bulan Mei 2023, atas klaim Pajak PPN masa In May 2023, based on the claim of
Desember 2021 sebesar Rp 53.849.205.538, VAT 2021 December amounting to
Perusahaan menerima Surat Ketetapan Pajak Lebih Rp 53,849,205,538, the Company received the Tax
Bayar (SKPLB) No. 00012/407/21/054/23 tanggal Overpayment Assessment Letter (SKPLB)
20 Maret 2023 dari Direktorat Jenderal Pajak. No. 00012/407/21/054/23 dated 20 March 2023
Jumlah pembayaran pajak PPN diterima from Directorate General of Taxation. The
Perusahaan berdasarkan Surat Perintah Membayar amount of payment of VAT tax received by the
Kelebihan Pajak (SPMKP) No. 00342A tanggal Company pursuant to SPMKP No. 00342A dated 10
10 Mei 2023 adalah sebesar Rp 47.858.689.541 dan May 2023 amounting to Rp 47,858,689,541 and the
sisanya sebesar Rp 5.990.515.997 dicatat sebagai remaining amount of Rp 5,990,515,997 was
beban pajak. recorded as tax expenses.
Pada bulan Mei 2024, atas klaim PPN Masa In May 2024, based on the claim of VAT
Desember 2022 sebesar Rp 63.257.815.079, period December 2022 amounting to
Perusahaan menerima Surat Ketetapan Pajak Lebih Rp 63,257,815,079, the Company received the Tax
Bayar (SKPLB) No. 00012/407/22/054/24 tanggal Overpayment Assessment Letter (SKPLB)
1 April 2024 dari Direktorat Jenderal Pajak. Jumlah No. 00012/407/22/054/24 dated 1 April 2024 from
pembayaran PPN diterima Perusahaan berdasarkan Directorate General of Taxation. The amount of
Surat Perintah Membayar Kelebihan Pajak (SPMKP) payment of VAT tax received by the Company
No. 00304A tanggal 2 Mei 2024 adalah sebesar pursuat to SPMKP No. 00304A dated 2 May 2024
Rp.54.359.184.123 dan sisanya sebesar amounting to Rp 54,359,184,123 and the
Rp.8.898.630.956 sedang dalam proses keberatan. remaining amount of Rp 8,898,630,956 is
currently in the tax objection process.
Page 66
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/58 Exhibit E/58
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN 13. TAXATION
a. Pajak dibayar di muka (Lanjutan) a. Prepaid tax (Continued)
Pada bulan Februari 2025, atas klaim PPN Masa In February 2025, based on the claim of VAT
Desember 2023 sebesar Rp 74.378.836.728, period December 2023 amounting to
Perusahaan menerima Surat Ketetapan Pajak Rp 74,378,836,728, the Company received the Tax
Lebih Bayar (SKPLB) No. 00004/407/23/054/25 Overpayment Assessment Letter (SKPLB)
tanggal 3 Februari 2025 dari Direktorat Jenderal No. 00004/407/23/054/25 dated 3 February 2025
Pajak. Jumlah pembayaran PPN diterima from Directorate General of Taxation. The
Perusahaan berdasarkan Surat Perintah Membayar amount of payment of VAT tax received by the
Kelebihan Pajak (SPMKP) No. 00165A tanggal 26 Company pursuant to SPMKP No. 00165A dated 26
Februari 2025 adalah sebesar Rp 73.896.911.158 February 2025 amounting to Rp 73,896,911,158
dan sisanya sebesar Rp 481.925.570 dicatat and the remaining amount of Rp 481,925,570 was
sebagai beban pajak pada tahun 2024. recorded as tax expenses in 2024.
Pada tanggal 3 Februari 2025, Perusahaan On 3 February 2025, the Company
menerima Surat Ketetapan Pajak Kurang Bayar received Tax Underpayment Assessment Letter
(SKPKB) No. 00010/207/23/054/25 sampai dengan (SKPKB) No. 00010/207/23/054/25 until
No. 00020/207/23/054/25 untuk Pajak No. 00020/207/23/054/25 for Value Added Tax
Pertambahan Nilai masa Januari – November 2023 period January – November 2023 amounting to
sebesar Rp 258.506.584. Rp 258,506,584.
Pada tanggal 3 Februari 2025, Perusahaan On 3 February 2025, the Company
menerima Surat Tagihan Pajak (STP) received Tax Bill (STP) No. 00009/107/23/054/25
No. 00009/107/23/054/25 sampai dengan until No. 00020/107/23/054/25 for Value Added
No. 00020/107/23/054/25 untuk Pajak Tax period January – December 2023 amounting to
Pertambahan Nilai masa Januari – Desember 2023 Rp 10,440,051.
sebesar Rp 10.440.051.
Pada bulan Februari 2025, atas restitusi Pajak In February 2025, based on restitution of Value
Pertambahan Nilai (PPN) masa Desember 2023 Added Tax (VAT) for the period of the December
sebesar Rp 74.378.836.728, Perusahaan telah 2023 amounting to Rp 74,378,836,728, the
menerima Surat Ketetapan Pajak Lebih Bayar Company has received the Tax Overpayment
(SKPLB) No. 00004/407/23/054/25 tanggal Assessment Letter (SKPLB)
3 Februari 2025 dari Direktorat Jenderal Pajak No. 00004/407/23/054/25 dated 3 February 2025
sebesar Rp 74.287.536.052. Restitusi pajak bersih from the Directorate General of Taxation
setelah dikurangkan dengan beban pajak diterima amounting to Rp 74,287,536,052. Net refund for
oleh Perusahaan seluruhnya berdasarkan Surat the overpayment, after deduction of tax expense
Perintah Membayar Kelebihan Pajak (SPMKP) has been received by the Company based on the
Nomor: 00165A tanggal 26 Februari 2025 adalah Tax Overpayment Refund Order (SPMKP) Number :
sebesar Rp 73.896.911.158. 00165A dated 26 February 2025 amounting to
Rp 73,896,911,158.
Page 67
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/59 Exhibit E/59
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
b. Taksiran tagihan restitusi pajak penghasilan b. Estimated claim for income tax refund
Taksiran tagihan restitusi pajak terdiri dari : Estimated claims for tax refund consist of :
30 Juni/ 31 Desember/
June 2025 December 2024
Pajak Penghasilan: Income Taxes:
2024 12.420.641.216 12.420.641.216 2024
2023 7.475.246.376 7.475.246.376 2023
2022 11.216.130.193 11.216.130.193 2022
Jumlah 31.112.017.785 31.112.017.785 Total
Tahun 2023 Year 2023
Taksiran tagihan restitusi pajak penghasilan untuk The estimated claim for an income tax refund for
tahun 2023 sebesar Rp 7.475.246.376. 2023 is Rp 7,475,246,376
Pada tanggal 12 Maret 2025, Perusahaan menerima On 12 March 2025, the Company received a
Surat Pemberitahuan Hasil Pemeriksaan (SPHP) Pajak Notification of Tax Audit Findings (SPHP) for
Penghasilan Badan untuk masa pajak tahun 2023 corporate income tax for the 2023 tax year
No. S-80/RIKSIS/KPP.0708/2025. No. S-80/RIKSIS/KPP.0708/2025.
Pada saat ini masih dalam proses pemeriksaan oleh At this time, it still being checked by Directorate
Direktorat Jenderal Pajak. General of Taxes.
Tahun 2022 Year 2022
Taksiran tagihan restitusi pajak penghasilan untuk The estimated claim for an income tax refund for
tahun 2022 sebesar Rp 11.216.130.193. 2022 is Rp 11,216,130,193.
Pada tanggal 1 April 2024, Perusahaan menerima On 1 April 2024, the Company received an underpaid
Surat Ketetapan Pajak Kurang Bayar (SKPKB) Pajak tax assessment (SKPKB) for corporate income tax for
Penghasilan Badan untuk masa pajak tahun 2022 No. the 2022 tax year No. 00002/206/22/054/24.
00002/206/22/054/24.
Pada saat ini Perusahaan sedang mengajukan At this time, the Company is submitting the
keberatan atas Surat Ketetapan Pajak Kurang Bayar objection letter for the SKPKB.
(SKPKB) tersebut.
Year 2021
Tahun 2021
The estimated claim for income tax refund for 2021
Taksiran tagihan restitusi pajak penghasilan untuk is Rp 5,406,536,771.
tahun 2021 sebesar Rp 5.406.536.771.
On 20 March 2023 the Company received an overpaid
Pada tanggal 20 Maret 2023 Perusahaan menerima tax assessment (SKPLB) for corporate income tax for
Surat Ketetapan Pajak Lebih Bayar (SKPLB) Pajak the 2021 tax year No. 00034/406/21/054/23 with a
Penghasilan Badan untuk masa pajak tahun 2021 No. value of Rp 3,668,201,624, compared to the
00034/406/21/054/23 dengan nilai sebesar overpayment reported by the Company of
Rp 3.668.201.624, dibandingkan dengan lebih bayar Rp 5,406,536,771.
yang dilaporkan oleh Perusahaan sebesar
Rp 5.406.536.771.
Pada tanggal 26 April 2023, Perusahaan, menerima On 26 April 2023, the Company received an income
pengembalian pajak penghasilan sebesar tax refund of Rp 3,667,892,724.
Rp 3.667.892.724.
Selisih antara tagihan restitusi dan pengembalian The difference between claims for refund and
pajak penghasilan sebesar Rp 1.738.644.047 dengan refund of income tax amounted to Rp 1,738,644,047
rincian Rp 1.374.290.500 dicatat sebagai beban pajak with details of Rp 1,374,290,500 recorded as current
kini – tahun sebelumnya (Catatan 13d) dan sebesar tax expense - previous year (Note 13d) and
Rp 364.353.547 dicatat sebagai beban pajak. Rp 364,353,547 recorded as tax expense.
Page 68
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/60 Exhibit E/60
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
c. Utang Pajak c. Tax Payables
30 Juni/ 31 Desember/
June 2025 December 2024
Pajak Penghasilan: Income Taxes:
Pasal 21 841.551.531 5.562.652 Article 21
Pasal 23 127.896.473 86.598.034 Article 23
Pasal 4(2) 33.463.590 22.306.855 Article 4(2)
Pasal 25 6.263.786.320 - Article 25
Pasal 26 190.077.525 - Article 26
Jumlah 7.456.775.439 114.467.541 Total
d. Pajak Penghasilan d. Income Tax
Rincian (beban) manfaat pajak penghasilan adalah The details of income tax (expense) benefit are as
sebagai berikut: follows:
30 Juni/ 30 Juni/
June 2025 June 2024
Pajak kini ( 6.263.786.320 ) ( 6.276.269.120 ) Current tax
Pajak tangguhan 2.453.506.319 ( 60.050.363) Deferred tax
Jumlah ( 3.810.280.001 ) ( 6.336.319.483) Total
Rekonsiliasi antara (beban) manfaat pajak The reconciliation between consolidation income
penghasilan konsolidasian dan hal perhitungan laba / tax benefit and the calculation profit / (loss) before
(rugi) sebelum pajak penghasilan konsolidasian consolidation income tax is as follows:
adalah sebagai berikut:
30 Juni/ 30 Juni/
June 2025 June 2024
Laba konsolidasian sebelum Consolidated profit before
pajak penghasilan 24.926.017.254 21.980.999.030 income tax
Rugi entitas anak ( 2.013.644.550 ) ( 1.600.055.705) Loss of the subsidiary
Laba sebelum pajak Perusahaan 22.912.372.704 23.581.054.735 The Company’s income before tax
Beban pajak penghasilan dengan Income tax expense at the
tarif yang berlaku ( 5.040.721.995) ( 5.187.832.042) applicable tax rate
Pengaruh pajak atas beda tetap 809.269.316 370.597.887 Tax effect on permanent differences
Penyesuaian atas pajak tangguhan Adjustment of the previous period
periode sebelumnya 421.172.678 777.889.554 deffered tax income
Beban pajak penghasilan ( 3.810.280.001) ( 6.336.319.483) Income tax expense
Page 69
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/61 Exhibit E/61
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
d. Pajak Penghasilan (Lanjutan) d. Income Tax (Continued)
Rekonsiliasi antara laba / (rugi) sebelum pajak The reconciliation between profit / (loss) before
penghasilan Perusahaan dengan laba kena pajak invoice tax of the Company ended he Company’s
perusahaan untuk periode yang berakhir pada taxable profit for the period ended 30 June 2025 and
30 Juni 2025 dan 2024 adalah sebagai berikut : 2024 are as follows :
30 Juni/ 30 Juni/
June 2025 June 2024
Laba konsolidasian sebelum 22.567.696.241 21.980.999.030 Consolidated profit before
pajak penghasilan income tax
Rugi entitas anak ( 2.013.644.550 ) ( 1.600.055.705 ) Loss of the subsidiary
Laba sebelum pajak Perusahaan 20.554.051.691 23.581.054.735 The Company’s income before tax
Beda tetap: 2.430.886.131 Permanent differences:
Beban yang bukan merupakan
pengurang pajak 5.690.113.907 1.689.058.160 Non – deductible expense
Pendapatan keuangan yang telah Financing income subjected
dikenakan pajak bersifat final ( 203.296.006) ( 4.522.309 ) to final tax
Jumlah beda tetap 5.486.817.901 1.684.535.851 Total permanent difference
Beda temporer: Temporary differences:
Imbalan pasca-kerja 2.573.040.631 2.708.885.500 Post-employment benefits
Bonus 3.574.613.068 ( 3.313.024.290) Bonus
Depreciation of property, plant
Penyusutan aset tetap 200.008.889 533.249.009 and equipment
Cadangan kerugian penurunan Allowance for impairment
nilai piutang ( 2.200.000.000) 2.436.303.416 losses of trade receivables
Cadangan kerugian penurunan Allowance for impairment
nilai persediaan ( 2.275.459.076) 438.823.436 losses of inventories
Aset hak-guna 558.682.619 777.873.956 Right-of-use assets
Beban bunga utang liabilitas - 39.127.467 Interest expense – lease liabilities
Cicilan pokok utang Installment of principal
sewa pembiayaan - ( 358.333.333) finance lease payable
Jumlah beda temporer 2.430.886.131 3.262.905.161 Total temporary differences
Taksiran laba kena pajak 28.471.755.723 28.528.495.747 Estimated taxable income
Pembulatan 28.471.756.000 28.528.496.000 Rounding
Beban pajak penghasilan: Estimated income tax expense:
2025 : 22% x Rp 28.471.756.000 6.263.786.320 - 2025 : 22% x Rp 28,471,756,000
2024 : 22% x Rp 28.528.496.000 - 6.276.269.120 2024 : 22% x Rp 28,528,496,000
Dikurangi: kredit pajak
penghasilan Less: income tax credit
Pasal 22 - - Article 23
Pasal 23 - - Article 25
Pajak penghasilan badan Corporate income tax (over) under
(lebih) kurang bayar 6.263.786.320 6.276.269.120 payment
Surat pemberitahuan (“SPT”) Tahunan Pajak The Annual Corporate Income Tax Return (“SPT”) for
Penghasilan Badan untuk tahun pajak 2024 belum fiscal year 2024 has not yet been submitted. The
dilaporkan. Laba kena pajak hasil rekonsiliasi untuk taxable income that resulted from reconciliation for
tahun yang berakhir pada tanggal 30 Juni 2025 akan the year ended 30 June 2025 will be used as the basis
digunakan sebagai dasar dalam pengisian SPT Tahunan for annual corporate income tax filing of the
Pajak Penghasilan Badan Perusahaan Company.
Page 70
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/62 Exhibit E/62
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
e. Aset Pajak Tangguhan e. Deferred tax Assets
Pajak tangguhan dihitung berdasarkan pengaruh dari Deferred tax is computed based on the effect of
perbedaan temporer antara jumlah tercatat aset dan temporary differences between the carrying amount
liabilitas menurut laporan keuangan dengan dasar of assets and liabilities in the financial statements
pengenaan pajak aset dan liabilitas. with the tax bases of assets and liabilities.
Rincian aset pajak tangguhan pada tanggal The details of deferred tax assets as of
30 Juni 2025 dan 31 Desember 2024 adalah sebagai 30 June 2025 and 31 December 2024 are as follows:
berikut:
Dikreditkan
(dibebankan)
ke penghasilan
Dikreditkan komprehensif
(dibebankan) lain/ Credited
ke laba rugi/ (Charged) to
31 Desember/ Credited other 30 Juni/
December (charged) to comprehensive June
2024 profit or loss income 2025
Imbalan pasca-kerja 7.140.153.058 633.491.122 - 7.773.644.180 Post-employment benefits
Bonus 932.439.712 ( 146.024.837 ) - 786.414.875 Bonus
Depreciation of property and
Penyusutan aset tetap 180.869.202 44.001.956 - 224.871.158 equipment
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 5.162.835.510 484.000.000 - 5.646.835.510 losses of trade receivables
Cadangan kerugian
penurunan nilai Allowance for impairment
persediaan 1.136.152.934 500.600.997 - 1.636.753.931 losses of inventories
Aset hak-guna ( 3.239.578.217 ) 937.437.081 - ( 2.302.141.136) Right-of-use assets
Perubahan nilai wajar Change fair value in
investasi 6.928.240.000 - - 6.928.240.000 Investment
Surplus revaluasi ( 1.185.340.869 ) - - ( 1.185.340.869) Surplus revaluation
Aset Pajak Tangguhan Deferred Tax Asset
- Bersih 17.055.771.330 2.453.506.319 - 19.509.277.649 – Net
Dikreditkan
(dibebankan)
ke penghasilan
Dikreditkan komprehensif
(dibebankan) lain/ Credited
ke laba rugi/ (Charged) to
31 Desember/ Credited other 31 Desember/
December (charged) to comprehensive December
2023 profit or loss income 2024
Imbalan pasca-kerja 6.611.035.776 380.239.419 148.877.863 7.140.153.058 Post-employment benefits
Bonus 887.926.181 44.513.531 - 932.439.712 Bonus
Depreciation of property and
Penyusutan aset tetap 136.867.246 44.001.956 - 180.869.202 equipment
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 5.221.088.274 ( 58.252.764 ) - 5.162.835.510 losses of trade receivables
Cadangan kerugian
penurunan nilai Allowance for impairment
persediaan 801.566.228 334.586.706 - 1.136.152.934 losses of inventories
Aset hak-guna ( 450.807.718 ) ( 2.788.770.499 ) - ( 3.239.578.217) Right-of-use assets
Perubahan nilai wajar Change fair value in
investasi 4.554.000.000 - 2.374.240.000 6.928.240.000 Investment
Surplus revaluasi ( 1.185.340.869 ) - - ( 1.185.340.869) Surplus revaluation
Aset Pajak Tangguhan Deferred Tax Asset
- Bersih 16.576.335.118 ( 2.043.681.651) 2.523.117.863 17.055.771.330 – Net
Page 71
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/63 Exhibit E/63
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PERPAJAKAN (Lanjutan) 13. TAXATION (Continued)
e. Aset Pajak Tangguhan (Lanjutan) e. Deferred tax Assets (Continued)
Berdasarkan Undang-Undang No. 2 Tahun 2020 Based on Law No. 2 Year 2020 concerning
tentang “Penetapan Peraturan Pemerintah Pengganti “Establishment of Government Regulations in Lieu
Undang-Undang Nomor 1 Tahun 2020”, efektif of Law No. 1 Year 2020", effectively applied a single
berlaku tarif tunggal pajak penghasilan badan yaitu corporate income tax rate of 22% for the 2020 and
sebesar 22% untuk Tahun Pajak 2020 dan 2021, dan 2021 Fiscal Years, and 20% starting in the 2022 Fiscal
sebesar 20% mulai Tahun Pajak 2022. Year.
Berdasarkan Undang-Undang No. 7 Tahun 2021 Based on Law No. 7 Year 2021 concerning
tentang "Harmonisasi Peraturan Perpajakan", yang "Harmonization of Tax Regulations", which amends
merubah UU No. 7 Tahun 1983 tentang "Pajak Law No. 7 Year 1983 concerning "Income Tax" and the
Penghasilan" dan Pemerintah menetapkan tarif Government set the single rate of corporate income
tunggal pajak penghasilan badan menjadi 22% mulai tax to be 22% from the 2022 Fiscal Year onwards. In
Tahun Pajak 2022 dan seterusnya. Selain itu, UU addition, the Act amends Law No. 6 Year 1983
tersebut mengubah UU No. 6 Tahun 1983 tentang concerning "General Provisions and Tax Procedures"
"Ketentuan Umum dan Tata Cara Perpajakan" dan UU and Law No. 8 Year 1983 concerning "Value Added
No. 8 Tahun 1983 tentang "Pajak Pertambahan Nilai Tax on Goods and Services and Sales Tax on Luxury
Barang dan Jasa dan Pajak Penjualan atas Barang Goods" and provisions related to carbon tax.
Mewah" dan ketentuan terkait dengan pajak karbon.
14. BEBAN AKRUAL 14. ACCRUED EXPENSES
30 Juni/ 31 Desember/
June 2025 December 2024
Bunga 9.463.892.943 12.179.098.101 Interest
Lain - lain 18.418.758.034 6.186.752.053 Others
Jumlah 27.882.650.977 18.365.850.154 Total
Beban akrual - lain-lain terutama merupakan akrual atas Accrued expenses others mainly represents accruals of
pengiriman, pengangkutan dan jasa profesional. freight, expedition, and professional fees.
15. LIABILITAS IMBALAN KERJA JANGKA PENDEK 15. SHORT-TERM EMPLOYEE BENEFITS LIABILITY
Rincian liabilitas imbalan kerja jangka pendek adalah The details of short-term employee benefits liability are
sebagai berikut: as follows:
30 Juni/ 31 Desember/
June 2025 December 2024
Cadangan bonus karyawan 1.019.108.025 4.238.362.326 Provision for employee bonus
Cadangan bonus karyawan merupakan estimasi cadangan Provision for employees’ bonus represents estimated
bonus akan yang diberikan kepada karyawan. bonus provision that will be paid to the employees.
Page 72
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/64 Exhibit E/64
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. LIABILITAS IMBALAN KERJA JANGKA PANJANG 16. LONG-TERM EMPLOYEE BENEFITS LIABILITY
Liabilitas imbalan kerja jangka panjang Perusahaan hanya The Company’s long-term employee benefits liability
berhubungan dengan liabilitas imbalan kerja. Perusahaan relates only to post-employment benefits. The Company
memberikan imbalan kerja kepada karyawan berdasarkan provides post-employment benefits for its employees
UU Cipta Kerja No. 11/2020 dan PSAK 219, “Imbalan based on the Job Creation Law No. 11/2020
Kerja”. Imbalan kerja tersebut tidak didanai. and SFAS 219, “Employee Benefits”. The benefits are
unfunded.
Jumlah karyawan Perusahaan yang berhak atas imbalan The number of employees entitled to post-employment
kerja tersebut pada tanggal 30 Juni 2025 dan 31 Desember benefits is 1,181 employees for the period ended
2024 masing-masing sejumlah 1.181 karyawan. 30 June 2025 and 31 December 2024, respectively.
Tabel berikut ini merangkum komponen-komponen atas The following tables summarize the components of post-
beban imbalan kerja yang diakui di laporan laba rugi dan employment benefits expense recognized in the
penghasilan komprehensif lain dan liabilitas imbalan kerja statement of profit or loss and other comprehensive
jangka panjang yang diakui di laporan posisi keuangan income and long-term employee benefits liability
periode 31 Desember 2024 berdasarkan penilaian aktuaria recognized in the statement of financial position period
yang dilakukan oleh KKA Agus Susanto dan KKA Rinaldi & 31 December 2024, as determined by independent
Zulhamdi, aktuaris independen, dengan menggunakan actuary, KKA Agus Susanto and KKA Rinaldi & Zulhamdi,
metode projected unit credit. by using the projected unit credit method.
a. Liabilitas Imbalan Kerja Jangka Panjang a. Long-term Employee Benefits Liability
30 Juni/ 31 Desember/
June 2025 December 2024
Nilai kini kewajiban 35.271.430.779 32.631.733.401 Present value of obligation
b. Beban Imbalan kerja b. Employee Benefits Expense
30 Juni/ 30 Juni/
June 2025 June 2024
Biaya jasa kini 2.060.849.102 1.681.125.646 Current service cost
Biaya bunga 1.195.883.500 1.027.759.854 Interest cost
Nilai kini kewajiban 3.256.732.602 2.708.885.500 Present value of obligation
c. Perubahan liabilitas imbalan kerja jangka panjang c. Changes in long-term employee benefits liability
selama tahun berjalan adalah sebagai berikut: during the year are as follows:
30 Juni/ 31 Desember/
June 2025 December 2024
Saldo awal tahun 32.631.733.400 30.050.162.619 Balance beginning of the year
Beban imbalan kerja (Catatan 23) 3.256.732.602 5.646.627.582 Employee benefits expense (Note 23)
Pembayaran manfaat ( 617.035.223 ) ( 3.741.774.342) Benefit payment
Keuntungan aktuarial - 676.717.541 Actuarial gain
Nilai kini kewajiban 35.271.430.779 32.631.733.400 Present value of obligation
Page 73
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/65 Exhibit E/65
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. LIABILITAS IMBALAN KERJA JANGKA PANJANG 16. LONG-TERM EMPLOYEE BENEFITS LIABILITY
(Lanjutan) (Continued)
d. Keuntungan aktuaria kumulatif yang diakui dalam d. The cumulative actuarial gains recognized in other
penghasilan komprehensif lain adalah sebagai comprehensive income are as follows:
berikut:
30 Juni/ 31 Desember/
June 2025 December 2024
Saldo awal tahun 558.339.514 ( 88.378.028 ) Balance beginning of the year
Keuntungan aktuaria periode Actuarial gain during the
berjalan - 676.717.542 period
Saldo akhir tahun 558.339.514 588.339.514 Balance at the end of year
e. Asumsi-asumsi dasar yang digunakan dalam e. The principal assumptions used in determining
menentukan liabilitas imbalan kerja jangka panjang long-term employee benefits liability as follows:
sebagai berikut:
30 Juni/ 31 Desember/
June 2025 December 2024
Tingkat diskonto 7,25% 7,25% Discount rate
Tingkat kenaikan gaji 5,00% 5,00% Future salary increase
Tabel mortalita TMI-IV 2019 TMI-IV 2019 Mortality table
Tingkat cacat 1% 1% Disability rate
Tingkat penguduran diri 5% dari usia 20 5% dari usia 20 Resignation rate
kemudian menurun kemudian menurun
linier 0% di usia 55/ linier 0% di usia 55/
5% of age 20 then 5% of age 20 then
decreasing linearly decreasing linearly
into 0% at age 55 into 0% at age 55
Usia pensiun normal 55 tahun/years 55 tahun/years Normal pension age
f. Sensitivitas liabiltas imbalan kerja untuk f. The sensitivity of the employee benefit liabilities
perubahan asumsi aktuaria pokok sebagai berikut: to changes in the principal actuarial assumption
are as follows:
30 Juni/ June 2025
Dampak terhadap liabilitas
imbalan pasti/
Impact on defined
benefit obligation
Perubahan Kenaikan Penurunan
Asumsi/ Asumsi/ Asumsi/
Change in Increase in Derease in
assumptions assumption assumption
Tingkat diskonto 1% ( 2.492.775.219 ) 2.820.504.585 Discount rate
Tingkat kenaikan upah 1% 2.594.764.961 ( 2.341.655.401) Salary increase rate
Page 74
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/66 Exhibit E/66
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. LIABILITAS IMBALAN KERJA JANGKA PANJANG 16. LONG-TERM EMPLOYEE BENEFITS LIABILITY
(Lanjutan) (Continued)
f. Sensitivitas liabiltas imbalan kerja untuk f. The sensitivity of the employee benefit liabilities
perubahan asumsi aktuaria pokok adalah sebagai to changes in the principal actuarial assumption as
berikut: (Lanjutan) follows: (Continued)
31 Desember/ December 2024
Dampak terhadap liabilitas
imbalan pasti/
Impact on defined
benefit obligation
Perubahan Kenaikan Penurunan
Asumsi/ Asumsi/ Asumsi/
Change in Increase in Derease in
assumptions assumption assumption
Tingkat diskonto 1% ( 2.305.278.888 ) 2.608.357.795 Discount rate
Tingkat kenaikan upah 1% 2.399.597.380 ( 2.165.525.684) Salary increase rate
Analisa sensitivitas diatas didasarkan pada The above sensitivity analysis is based on a
perubahan atas suatu asumsi aktuaria dimana change in an assumption while holding all other
semua asumsi lainnya dianggap konstan. Dalam assumptions constant. In practice, this is unlikely
prakteknya, hal ini jarang terjadi dan perubahan to occur and changes in some of the assumptions
beberapa asumsi mungkin saling berkorelasi. may be correlated. When calculating the
Dalam perhitungan sensitivitas liabilitas imbalan sensitivity of employment benefit liabilities to
kerja atas asumsi aktuaria utama, metode yang significant actuarial assumptions, the same
sama (projected unit credit) telah diterapkan method (projected unit credit) has been applied
seperti perhitungan liabilitas imbalan kerja yang when calculating the employment benefit
diakui dalam laporan posisi keuangan. liabilities recognized within the statements of
financial position.
17. MODAL SAHAM 17. SHARE CAPITAL
Sesuai dengan daftar pemegang saham yang Based on the shareholders list issued by the Share
dikeluarkan oleh Biro Administrasi Efek Perusahaan Administrator Bureau of the Company (PT Raya Saham
(PT Raya Saham Registra), susunan pemegang saham Registra), the Company’s shareholders and its
dan komposisi kepemilikan saham pada tanggal ownership composition as of 30 June 2025 and
30 Juni 2025 dan 31 Desember 2024 adalah sebagai 31 December 2024 are as follows:
berikut:
Jumlah lembar Jumlah saham/ Jumlah/
saham/ Number Total shares Total
of shares (Lembar/Shares) (%)
Pemegang Saham Shareholders
Pharmaniaga International 935.541.534 93.554.153.400 73,43 Pharmaniaga International
Corp. Sdn. Bhd., Malaysia Corp. Sdn. Bhd., Malaysia
PT Danpac Pharma 123.844.020 12.384.402.000 9,72 PT Danpac Pharma
PT Indolife Pensiontama 42.762.830 4.276.283.000 3,36 PT Indolife Pensiontama
PT Ngrumat Bondo Utama 23.731.000 2.373.100.000 1,86 PT Ngrumat Bondo Utama
Masyarakat 148.120.616 14.812.061.600 11,63 Public
Jumlah 1.274.000.000 127.400.000.000 100 Total
Berdasarkan pencatatan Biro Administrasi Efek, tidak Based on the Share Administrator Bureau’s records,
ada anggota Dewan Komisaris dan Direksi Perusahaan there are no members of the Boards of Commissioners
yang memiliki saham Perusahaan yang telah and Directors who own the Company’s shares of stock
diterbitkan pada tanggal 30 Juni 2025 dan as of 30 June 2025 and 31 December 2024.
31 Desember 2024.
Page 75
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/67 Exhibit E/67
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. TAMBAHAN MODAL DISETOR 18. ADDITIONAL PAID-IN CAPITAL
Tambahan modal disetor merupakan selisih antara Additional paid-in capital represents the difference
jumlah harga penawaran saham dengan jumlah nilai between the offering share price and the par values of
nominal saham yang ditawarkan dalam penawaran the shares offered in the Company’s limited public
umum terbatas Perusahaan setelah dikurangi dari offering after being deducted from the total costs
seluruh beban yang berhubungan dengan penawaran incurred in connection with the limited public
umum terbatas tersebut. Rincian akun ini pada tanggal offering. The details of this account as of
30 Juni 2025 dan 31 Desember 2024 adalah sebagai 30 June 2025 and 31 December 2024 are as follows:
berikut:
Jumlah/
Total
Tambahan modal disetor dari penerbitan
Saham baru sebelum Penawaran Umum Additional paid-in capital from issuance of
Terbatas III 1.300.000.000 new shares before Limited Public Offering III
Selisih lebih harga penawarn saham di atas
nilai nominal saham ( 1.750.725.142 ) Excess of offering price over par value of shares
Sub-jumlah ( 450.725.142 ) Sub-total
Tambahan modal disetor dari penerbitan
Saham baru sebelum Penawaran Umum Additional paid-in capital from issuance of
Terbatas III 5.460.000.000 new shares before Limited Public Offering III
Selisih lebih harga penawarn saham di atas
nilai nominal saham ( 2.699.590.936 ) Excess of offering price over par value of shares
Sub-jumlah 2.760.409.064 Sub-total
Jumlah 2.309.683.922 Total
19. DIVIDEN KAS DAN SALDO LABA YANG TELAH 19. CASH DIVIDENDS AND APPROPRIATED RETAINED
DITENTUKAN PENGGUNAANNYA EARNINGS
Berdasarkan Keputusan Rapat Umum Pemegang Saham Based on the Resolution of the Annual General Meeting
Tahunan Perusahaan tanggal 28 Mei 2025 yang of the Company’s Shareholders dated 28 May 2025 as
dinyatakan dalam Akta No. 75 Notaris Dini Lastari covered by Deed No. 75 of Dini Lastari Siburian, S.H.,
Siburian, S.H., Notaris di Jakarta, pada tanggal yang Notary in Jakarta, on the same date, the Company’s
sama, para pemegang saham Perusahaan memutuskan shareholders resolved to approve the appropriation of
untuk menyetujui pencadangan saldo laba sebesar retained earnings amounting to Rp 2,548,000,000 as a
Rp 2.548.000.000 sebagai dana cadangan dan reserve fund and the declaration of dividends
pembagian dividen kas sebesar Rp 2.548.000.000. amounting to Rp 2,548,000,000. The dividend was fully
Dividen ini sudah dibayarkan pada tanggal 1 dan 2 Juli paid on 1 and 2 July 2025.
2025.
Berdasarkan Keputusan Rapat Umum Pemegang Saham Based on the Resolution of the Annual General Meeting
Tahunan Perusahaan tanggal 31 Mei 2024 yang of the Company’s Shareholders dated 31 May 2024 as
dinyatakan dalam Akta No. 66 Notaris Dini Lastari covered by Deed No. 66 of Dini Lastari Siburian, S.H.,
Siburian, S.H., Notaris di Jakarta, pada tanggal yang Notary in Jakarta, on the same date, the Company’s
sama, para pemegang saham Perusahaan memutuskan shareholders resolved to approve the appropriation of
untuk menyetujui pencadangan saldo laba sebesar retained earnings amounting to Rp 3,185,000,000 as a
Rp 3.185.000.000 sebagai dana cadangan dan reserve fund and the declaration of dividends
pembagian dividen kas sebesar Rp 3.185.000.000 atau amounting to Rp 3,185,000,000 or Rp 2.5 per share.
sebesar Rp 2,5 per saham. Dividen ini sudah dibayarkan The dividend was fully paid on 3 July 2024.
secara penuh pada tanggal 3 Juli 2024.
Page 76
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/68 Exhibit E/68
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. PENDAPATAN 20. REVENUE
30 Juni/ 30 Juni/
June 2025 June 2024
Obat resep 1.338.287.965.458 1.335.509.815.502 Prescription medicines
Alat kesehatan 535.001.916.319 486.224.116.165 Medical equipment
Obat non - resep 69.202.420.549 118.419.388.264 Non - prescription medicines
Lainnya 190.473.658 131.790.616 Others
Jumlah 1.942.682.775.984 1.940.285.110.547 Total
Seluruh penjualan dilakukan dengan pihak ketiga dan All sales are made to third parties and there are no
tidak terdapat penjualan kepada pelanggan yang sales to customers which individually exceeded 10% of
melebihi 10% dari jumlah penjualan neto. the net sales.
21. BEBAN POKOK PENDAPATAN 21. COST OF REVENUE
Rincian beban pokok pendapatan adalah sebagai The details of cost of revenue sold are as follows:
berikut:
30 Juni/ 30 Juni/
June 2025 June 2024
Obat resep 1.226.778.179.930 1.225.207.137.607 Prescription medicines
Alat kesehatan 480.510.255.417 438.753.448.636 Medical equipment
Obat non - resep 63.993.794.457 109.350.528.344 Non - prescription medicines
Lainnya 7.480.000 7.800.000 Others
Jumlah 1.771.289.709.804 1.773.318.914.587 Total
Rincian pembelian persediaan yang melebihi 10% dari Purchases of inventories which individually represents
jumlah penjualan neto masing-masing pada periode more than 10% of the total net sales in period
30 Juni 2025 dan 2024 adalah sebagai berikut: 30 June 2025 and 2024 are as follows:
30 Juni/ 30 Juni/
June 2025 June 2024
PT Lapi Laboratories Indonesia 665.905.232.400 648.183.078.045 PT Lapi Laboratories Indonesia
PT Global Dispomedika 345.773.053.530 275.166.405.067 PT Global Dispomedika
PT Medi Hop 230.216.841.497 222.478.140.247 PT Medi Hop
PT Dipa Pharmalab Intersains 147.056.532.810 229.160.622.867 PT Dipa Pharmalab Intersains
Jumlah 1.388.951.660.237 1.374.988.246.226 Total
Pembelian persediaan dari pihak berelasi untuk tahun Purchases of inventories from related
30 Juni 2025 dan 2024 masing-masing adalah parties amounted to Rp 24,141,016,452 and
sebesar Rp 24.141.016.452 dan Rp 29.164.316.641 Rp 29,164,316,641 on 30 June 2025 and 2024,
(Catatan 27). respectively (Note 27).
Page 77
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/69 Exhibit E/69
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. BEBAN PENJUALAN 22. SELLING EXPENSES
30 Juni/ 30 Juni/
June 2025 June 2024
Gaji, upah dan tunjangan karyawan 17.207.734.292 17.136.321.375 Salaries, wages and allowances
Pengangkutan dan pengiriman 10.868.891.066 11.782.894.565 Freight and expedition
Perjalanan 1.872.018.265 2.038.269.178 Travelling
Iklan dan promosi 1.725.254.227 1.445.720.169 Advertising and promotion
Sumbangan dan representasi 224.036.980 223.561.555 Donation and representation
Jumlah 31.897.934.830 32.626.766.842 Total
23. BEBAN UMUM DAN ADMINISTRASI 23. GENERAL AND ADMINISTRATIVE EXPENSES
30 Juni/ 30 Juni/
June 2025 June 2024
Gaji, upah dan tunjangan karyawan 42.297.224.029 40.853.838.035 Salaries, wages and allowances
Penyusutan aset hak Depreciation of right-of-use
guna (Catatan 10) 6.153.567.909 5.618.975.234 assets (Note 10)
Lisensi 5.433.850.546 3.659.171.245 Lisence
Jasa profesional 4.411.286.896 1.643.281.927 Professional fees
Penyusutan aset tetap Depreciation of property, plant and
(Catatan 8) 4.301.211.203 4.957.640.453 equipment (Note 8)
Imbalan kerja (Catatan 16) 3.256.732.602 2.708.885.500 Employee benefits (Note 16)
Beban kantor 2.489.203.787 2.880.219.370 Office expense
Penyisihan kerugian penurunan Provision for impairment losses
nilai persediaan (Catatan 6) 2.275.459.076 438.823.436 on inventories (Note 6)
Listrik dan energi 2.264.467.040 2.213.280.616 Electricity and energy
Penyisihan kerugian penurunan Provision for impairment losses
nilai piutang usaha (Catatan 5) 2.200.000.000 2.436.303.416 on trade receivables (Note 5)
Alat tulis dan barang cetakan 1.337.078.105 1.871.358.814 Office supplies and printing
Sewa dan pemeliharaan gedung 1.108.253.335 1.742.366.436 Office rental and maintenance
Pendidikan dan pelatihan 1.001.449.206 1.496.097.236 Training and educations
Perbaikan dan pemeliharaan 926.648.340 1.329.756.468 Repairs and maintenance
Sumbangan dan representasi 858.256.496 489.538.044 Donations and representation
Perjalanan 836.300.501 1.154.351.613 Traveling
Pos dan komunikasi 747.515.057 828.789.537 Postage and communication
Asuransi 725.605.582 675.874.758 Insurance
Penyusutan aset takberwujud Depreciation of intangibles assets
(Catatan 9) 715.729.824 681.620.449 (Note 9)
Lain-lain 373.948.189 672.335.285 Others
Jumlah 83.713.787.723 78.352.507.872 Total
Page 78
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/70 Exhibit E/70
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
24. BIAYA KEUANGAN 24. FINANCE COSTS
30 Juni/ 30 Juni/
June 2025 June 2024
Bunga atas utang bank 34.859.128.975 32.529.525.126 Interest on bank loans
Bunga atas liabilitas sewa - 39.127.467 Interest on lease liabilities
Jumlah 34.859.128.975 32.568.652.593 Total
25. LABA PER SAHAM 25. EARNINGS PER SHARE
Perhitungan laba per saham dasar adalah sebagai The calculation of earnings per share are as follow:
berikut:
30 Juni/ 30 Juni/
June 2025 June 2024
Laba periode berjalan yang dapat
diatribusikan kepada pemilik Profit for the period attributable
entitas induk 16.745.209.648 15.348.276.393 to the owners of parent entity
Jumlah rata-rata tertimbang Weighted average number of
saham yang beredar 1.274.000.000 1.274.000.000 shares outstanding
Jumlah 13,14 12,03 Total
Perusahaan tidak mempunyai efek berpotensi saham The Company has no potentially dilutive shares,
bersifat dilutif sehingga Perusahaan tidak menghitung accordingly, no diluted earnings per share was
laba per saham dilusian. calculated.
26. INFORMASI SEGMEN 26. SEGMENT INFORMATION
Segmen Usaha Business Segment
Sesuai dengan PSAK 108: Segmen Usaha, informasi In accordance with SFAS 108: Business Segments, the
keuangan ini disajikan berdasarkan informasi yang following financial information is presented based on
digunakan manajemen dalam mengevaluasi kinerja the information used by management in evaluating the
tiap segmen dan menentukan pengalokasian sumber performance of each segment and in determining
daya. allocations of resources.
Struktur organisasi dan manajemen Perusahaan serta The organizational structure and management of the
pelaporan keuangan internal berdasarkan kelompok Company as well as its internal financial reporting
produk. Oleh sebab itu, untuk tujuan pelaporan system are based on group of products. Therefore,
manajemen, saat ini Perusahaan dibagi dalam tiga business segment information of the Company is
segmen berdasarkan pertimbangan risiko hasil terkait presented based on judgment of risk and results of
dengan produk yaitu obat resep, obat non-resep dan related products which are prescription medicine,
alat kesehatan. non-prescription medicine and medical devices.
Page 79
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E/71 Exhibit E/71
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2025 DAN NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2025 AND 31
31 DESEMBER 2024 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. INFORMASI SEGMEN (Lanjutan) 27. SEGMENT INFORMATION (Continued)
30 Juni/June 2025
Alat Obat
Obat Resep/ kesehatan/ Non-resep/
Prescription Medical Non -Prescription Lainnya/ Jumlah/
medicines equipment medicines Others Total
Penjualan neto 1.338.287.965.458 535.001.916.319 69.202.420.549 190.473.658 1.942.682.775.984 Net sales
Hasil segmen 111.509.785.528 54.491.660.902 5.208.626.092 182.993.658 171.393.066.180 Segment result
Beban usaha tidak dapat dialokasikan ( 116.183.181.520 ) Unallocated operating expenses
Laba usaha 55.209.884.660 Income for operations
Pendapatan keuangan 203.296.006 Finance incone
Biaya keuangan ( 34.859.128.975 ) Finance costs
Beban pajak penghasilan ( 3.810.280.001 ) Income tax expense
Laba periode berjalan 16.743.771.690 Profit for the period
Penghasilan komprehensif lain - Other comprehensive income
Jumlah laba komprehensif periode berjalan 16.743.771.690 Total comprehensive income for the period
ASET ASSET
Aset segmen 403.413.262.635 159.844.303.362 34.803.078.839 56.613.000 598.117.257.836 Segment assets
Aset tidak dapat dialokasi 1.288.596.126.236 Unallocated assets
Jumlah Aset 1.886.713.384.072 Total Assets
LIABILITAS LIABILITIES
Liabilitas segmen 292.458.461.672 319.567.312.267 35.069.623.378 - 647.095.397.317 Segment assets
Liabilitas tidak dapat dialokasi 942.925.295.059 Unallocated assets
Jumlah Liabilitas 1.590.020.692.376 Total Liabilities
Page 80
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Ekshibit E/72 Exhibit E/72
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM 30 JUNI 2025 DAN NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2025 AND 31
31 DESEMBER 2024 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. INFORMASI SEGMEN (Lanjutan) 26. SEGMENT INFORMATION (Continued)
30 Juni/June 2024
Alat Obat
Obat Resep/ kesehatan/ Non-resep/
Prescription Medical Non -Prescription Lainnya/ Jumlah/
medicines equipment medicines Others Total
Penjualan neto 1.335.509.815.502 486.224.116.165 118.419.388.264 131.790.616 1.940.285.110.547 Net sales
Hasil segmen 110.302.677.895 47.470.667.529 9.068.859.920 123.990.616 166.966.195.960 Segment result
Beban usaha tidak dapat dialokasikan ( 112.736.625.950 ) Unallocated operating expenses
Laba usaha 54.229.570.009 Income for operations
Pendapatan keuangan 4.522.309 Finance incone
Biaya keuangan ( 32.568.652.593 ) Finance costs
Beban pajak penghasilan ( 6.336.319.483 ) Income tax expense
Laba periode berjalan 15.329.120.243 Profit for the period
Penghasilan komprehensif lain - Other comprehensive income
Jumlah laba komprehensif periode berjalan 15.329.120.243 Total comprehensive income for the period
ASET ASSET
Aset segmen 403.890.418.945 138.880.655.571 39.770.158.219 53.303.000 582.594.535.735 Segment assets
Aset tidak dapat dialokasi 1.223.050.127.053 Unallocated assets
Jumlah Aset 1.805.644.662.788 Total Assets
LIABILITAS LIABILITIES
Liabilitas segmen 313.475.183.171 235.890.842.558 36.754.418.179 - 586.120.443.908 Segment assets
Liabilitas tidak dapat dialokasi 929.666.711.071 Unallocated assets
Jumlah Liabilitas 1.515.787.154.979 Total Liabilities
Page 81
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/73 Exhibit E/73
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. INFORMASI SEGMEN (Lanjutan) 26. SEGMENT INFORMATION (Continued)
Segmen Geografis (Lanjutan) Geographical Segments (Continued)
Perusahaan pada tanggal 30 Juni 2025 dan The Company has 36 branches as of 30 June 2025 and
31 Desember 2024 memiliki 36 kantor cabang, yang 31 December 2024, that operates in six areas covering
beroperasi di enam wilayah geografis yang menjangkau Indonesia. The Company’s merchandise inventories
seluruh Indonesia. Produk Perusahaan seperti obat such as prescription medicine, non-prescription
resep, obat non-resep dan alat kesehatan medicine and medical equipment are distributed to
didistribusikan ke pulau Jawa, Bali, Lombok, Java, Bali, Lombok, Sumatera, Kalimantan and
Sumatera, Kalimantan dan Sulawesi. Sulawesi islands.
Penjualan Perusahaan berdasarkan segmen geografis Sales by geographical segment of the Company are as
adalah sebagai berikut: follows:
30 Juni/ 30 Juni/
June 2025 June 2024
Jawa 1.160.406.233.937 1.181.590.910.478 Jawa
Sumatera 426.033.950.226 412.627.033.020 Sumatera
Kalimantan 155.026.789.310 157.714.711.973 Kalimantan
Sulawesi 107.105.349.651 111.881.905.556 Sulawesi
Bali 67.438.889.014 76.470.549.520 Bali
Lombok 26.671.563.846 - Lombok
Jumlah 1.942.682.775.984 1.940.285.110.547 Total
Informasi jumlah aset Perusahaan berdasarkan segmen Information on total assets by geographical segments
geografis adalah sebagai berikut: of the Company are as follows:
30 Juni/ 31 Desember/
June 2025 December 2024
Jawa 1.385.226.984.033 1.100.741.720.217 Jawa
Sumatera 254.542.476.876 347.043.953.408 Sumatera
Kalimantan 111.893.116.894 134.178.088.649 Kalimantan
Sulawesi 59.004.347.425 110.299.220.964 Sulawesi
Bali 47.691.295.408 46.770.973.998 Bali
Lombok 28.355.163.436 32.822.872.165 Lombok
Jumlah 1.886.713.384.072 1.771.856.829.401 Total
Informasi jumlah penambahan aset tetap Perusahaan Information of acquisition of fixed assets by
berdasarkan segmen geografis adalah sebagai berikut: geographical segments of the Company are as follows:
30 Juni/ 31 Desember/
June 2025 December 2024
Jawa 602.401.986 9.648.285.144 Jawa
Sumatera 133.688.174 2.100.322.702 Sumatera
Kalimantan 3.282.840.150 1.642.080.045 Kalimantan
Sulawesi 217.316.000 581.454.644 Sulawesi
Bali 168.363.429 120.724.188 Bali
Lombok 12.885.000,00 65.700.550 Lombok
Jumlah 4.417.494.739 14.158.567.273 Total
Page 82
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/74 Exhibit E/74
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 27. BALANCE AND TRANSACTIONS WITH RELATED PARTIES
Rincian sifat hubungan dan jenis transaksi antara The summary of the nature of relationships and
Perusahaan dengan pihak-pihak berelasi adalah sebagai transactions between the Company and the related
berikut: parties are as follows:
Pihak-pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
Pharmaniaga International Pemegang saham / Pinjaman dengan bunga/
Corporation Sdn.Bhd The shareholders Interest bearing loan
PT Danpac Pharma Pemegang saham / Pembelian persediaan/
The shareholders Purchase of inventories
Pharmaniaga Logistics Sdn. Bhd Entitas sepengendali/ Pembelian persediaan dan pinjaman dengan bunga/
Entity under common control Purchase of inventories and interest bearing loan
PT Errita Pharma Entitas sepengendali/ Pembelian persediaan, piutang lain-lain, penyertaan
Entity under common control dalam saham/ Purchase of inventories, other
receivables and investment in shares of stock
Pharmaniaga Berhad Entitas sepengendali/ Pembelian persediaan dan pinjaman dengan bunga/
Entity under common control Purchase of inventories and interest bearing loan
PT Mega Pharmaniaga Entitas sepengendali/ Pembelian persediaan/
Entity under common control Purchase of inventories
Pristine Pharma Sdn. Bhd Entitas sepengendali/ Pembelian persediaan/
Entity under common control Purchase of inventories
Pharmaniaga Marketing Sdn. Bhd Entitas sepengendali/ Pembelian persediaan/
Entity under common control Purchase of inventories
Personel manajemen kunci/ Dewan Komisaris dan Imbalan kerja jangka pendek/
Key management personnel Direktur/ Board of Short term employee benefits
Commissioners and Directors
Pembelian Persediaan dan Utang Usaha Purchase of Inventories and Trade Payables
Perusahaan membeli persediaan dari pihak berelasi. The Company purchased inventories from related parties.
Pembelian dilakukan dengan tingkat harga dan syarat Purchases were made at normal prices and conditions as
normal sebagaimana dilakukan dengan pihak ketiga. those made by third parties.
Piutang Lain-lain Other Receivable
Piutang lain-lain kepada PT Errita Pharma (“Errita”) Other receivable to PT Errita Pharma (“Errita”)
merupakan tagihan atas barang yang diretur sesuai represents receivable for returns of merchandise
kesepakatan bersama. Piutang tersebut akan dibayarkan inventories in accordance with the mutual agreement.
secara angsuran oleh Errita sampai tahun 2029. This receivable will be paid in installments by Errita
until 2029.
Page 83
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/75 Exhibit E/75
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. SALDO DAN TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 27. BALANCE AND TRANSACTIONS WITH RELATED PARTIES
(Lanjutan) (Continued)
Dalam kegiatan usaha normal, Perusahaan melakukan In the normal course of business, the Company entered
transaksi dengan pihak-pihak berelasi. Rincian saldo dan into transactions with related parties. The details of
transaksi dengan pihak-pihak berelasi adalah sebagai balances and transactions with related parties are as
berikut: follows:
30 Juni/ 31 Desember/
June 2025 December 2024
Pembelian persediaan (Catatan 21) Purchases of inventories (Note 21)
PT Danpac Pharma 18.709.295.491 51.901.765.722 PT Danpac Pharma
PT Errita Pharma 5.431.720.961 3.968.357.146 PT Errita Pharma
Jumlah 24.141.016.452 55.870.122.868 Total
Persentase terhadap jumlah pembelian 2,13% 1,68% Percentage to total purchases
Piutang lain-lain Other receivables
PT Errita Pharma 19.632.380.838 19.249.036.337 PT Errita Pharma
Jumlah 19.632.380.838 18.192.581.192 Total
Persentase terhadap jumlah asset 1,04% 1,03% Percentage to total assets
Utang usaha (Catatan 12) Trade payables (Note 12)
PT Danpac Pharma 4.807.687.845 9.211.162.935 PT Danpac Pharma
Utang lain-lain Other Payables
Pharmaniaga Logistics Sdn. Bhd 30.200.464.001 26.317.374.657 Pharmaniaga Logistics Sdn. Bhd
Pharmaniaga Berhad 25.990.084.499 18.229.768.227 Pharmaniaga Berhad
Pharmaniaga Marketing Sdn. Bhd 6.399.387.798 6.020.673.440 Pharmaniaga Marketing Sdn. Bhd
Pharmaniaga International Pharmaniaga International
Corporation Sdn.Bhd 4.861.525.481 4.573.821.477 Corporation Sdn.Bhd
Pristine Pharma Sdn. Bhd 574.521.315 540.521.271 Pristine Pharma Sdn. Bhd
PT Danpac Pharma - 277.682.386 PT Danpac Pharma
Jumlah 72.833.670.939 65.171.004.393 Total
Persentase terhadap jumlah liabilitas 4,50% 4,36% Percentage to total liabilities
Kompensasi kepada Dewan Komisaris dan Direksi Compensation to the Board of Commissioners and
Directors
30 Juni/ 31 Desember/
June 2025 December 2024
Imbalan kerja jangka pendek (Catatan 21) Short-term employee benefits (Note 21)
Dewan Komisaris 1.224.353.760 2.152.104.793 Board of Commissioners
Dewan Direksi 2.507.064.002 4.815.607.251 Board of Directors
Jumlah 3.731.417.762 6.967.712.044 Total
Persentase terhadap jumlah beban gaji, Percentage to total salaries, wages,
upah dan tunjangan karyawan 6,27% 7,95% and allowance expenses
Tidak ada kompensasi dalam bentuk imbalan kerja jangka There are no compensation for other long-term benefit,
Panjang, pesangon pemutusan kontrak kerja dan termination benefits and share-based payment to key
pembayaran berbasis saham kepada personel manajemen management of the Company.
kunci Perusahaan.
Page 84
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/76 Exhibit E/76
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. PERJANJIAN PENTING 28. SIGNIFICANT AGREEMENT
a. Perjanjian Distribusi a. Distribution Agreements
Saat ini, Perusahaan telah melakukan perjanjian CCurrently, the Company has entered into
distribusi dengan PT Meiji Indonesia, distribution agreements with PT Meiji Indonesia,
PT Meprofarm, PT Guardian Pharmatama, PT Lapi PT Meprofarm, PT Guardian Pharmatama, PT Lapi
Laboratories Indonesia, PT Dipa Pharmalab Laboratories Indonesia, PT Dipa Pharmalab
Intersains, PT Gracia Pharmindo, PT Danpac Intersains, PT Gracia Pharmindo, PT Danpac
Pharma, PT Sarua Subur, PT Puspa Pharma, Pharma, PT Sarua Subur, PT Puspa Pharma,
PT Promedrahardjo Farmasi Industri, PT Simex PT Promedrahardjo Farmasi Industri, PT Simex
Pharmaceutical Indonesia, PT Nutrindo Graha Pharmaceutical Indonesia, PT Nutrindo Graha
Husada, PT Metiska Farma, PT Teguhsindo Husada, PT Metiska Farma, PT Teguhsindo
Lestaritama, PT Nulab Pharmaceutical Indonesia, Lestaritama, PT Nulab Pharmaceutical Indonesia,
PT Steril Medical Indonesia, PT Errita Pharma, PT Steril Medical Indonesia, PT Errita Pharma,
PT Medi Hop, PT Global Dispomedika, PT Global PT Medi Hop, PT Global Dispomedika, PT Global
Succes Chain, PT Nutrisains, PT Nutrifood Succes Chain, PT Nutrisains, PT Nutrifood
Indonesia, PT Meniti Jalan Surga, PT Dua Lima Indonesia, PT Sarua Subur, PT Starnegy, PT Meniti
Industries, PT Dion Pharma Abadi, PT Rama Jalan Surga, PT Dua Lima Industries, PT Dion
Emerald Multi Sukses, PT Pesona Bintang Utama, Pharma Abadi, PT Rama Emerald Multi Sukses,
PT Marketama Indah, PT Herbatama Indo Perkasa, PT Pesona Bintang Utama, PT Marketama Indah,
PT Bromo Pharmautical Industries, dan PT Herbatama Indo Perkasa, PT Bromo
PT Kino Indonesia, yang bergerak di bidang Pharmautical Industries, and PT Kino Indonesia,
produksi obat resep, obat non-resep dan alat which engaged in the production of prescription
kesehatan, untuk mendistribusikan dan menjual medicine, non-prescription medicine and medical
produk perusahaan-perusahaan tersebut sesuai devices, to distribute and sell the products of
dengan syarat dan kondisi yang ditetapkan dalam such companies, in accordance with terms and
perjanjian. Jangka waktu perjanjian berkisar condition as determined in the agreement.
antara 1 (satu) sampai 5 (lima) tahun dan dapat ranging between 1 (one) to 5 (five) years and can
diperpanjang. be extended.
b. Perjanjian Lisensi b. License Agreement
Perjanjian lisensi Oracle Fusion dilakukan oleh Oracle Fusion license agreement entered into by
Pharmaniaga Berhad dengan Oracle Corporation Pharmaniaga Berhad with Oracle Corporation
Malaysia Sdn. Bhd. Pembayaran beban lisensi Malaysia Sdn. Bhd. Payment of the license fee is
dilakukan oleh Pharmaniaga Berhad yang made by Pharmaniaga Berhad which is then billed
kemudian ditagihkan ke Perusahaan melalui Debit to the Company via a Debit Note.
Note.
Beban lisensi untuk tahun yang berakhir pada The license fees for the years ended 30 June 2025
tanggal 30 Juni 2025 dan 2024 adalah sebesar and 2024 amounted to Rp 5,433,850,546 and
Rp 5.433.850.546 dan Rp 3.659.171.245 dan Rp 3,659,171,245 and are presented as “General
disajikan sebagai “Beban Umum dan Administrasi and Administrative Expenses - Office Expenses” in
– Beban Kantor” pada laporan laba rugi dan the statements of profit or loss and other
penghasilan komprehensif lain (Catatan 23). comprehensive income (Note 23) .
Page 85
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/77 Exhibit E/77
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
29. ASET DAN LIABILITAS MONETER DALAM MATA UANG 29. MONETARY ASSET AND LIABILITIES DENOMINATED IN
ASING FOREIGN CURRENCIES
Pada tanggal 30 Juni 2025 dan 31 Desember 2024, As of 30 June 2025 and 31 December 2024, the Company
Perusahaan mempunyai aset dan liabilitas moneter dalam had monetary asset and liabilities denominated in foreign
mata uang asing sebagai berikut: currencies as follows:
30 Juni/June2025 31 Desember/December 2024
Mata uang asing/ Setara IDR/ Mata uang asing/ Setara IDR/
Foreign currency Equivalent IDR Foreign currency Equivalent IDR
Aset moneter Monetary assets
Bank USD 1.369 22.224.752 1.680 27.155.393 Banks
Jumlah aset moneter 22.224.752 27.155.393 Total monetary assets
Liabilitas moneter
Utang lain-lain MYR 17.696.666 68.025.983.094 15.396.783 55.682.159.072 Other payables
Jumlah liabilitas Total monetary
moneter 68.025.983.094 55.682.159.072 liabilities
Liabilitas moneter Net monetary liabilities
dalam mata uang in foreign
asing - bersih 68.003.758.342 55.655.003.679 currencies
30. NILAI WAJAR INSTRUMEN KEUANGAN 30. FAIR VALUE OF FINANCIAL INSTRUMENTS
PSAK 113, “Pengukuran Nilai Wajar”, mensyaratkan SFAS 113, “Fair value measurement” requires disclosure
pengungkapan atas pengukuran nilai wajar dengan tingkat of fair value measurements by level of the following fair
hirarki nilai wajar sebagai berikut: value measurement hierarchy:
• Tingkat 1: harga kuotasian (tidak disesuaikan) dalam • Level 1: quoted prices (unadjusted) in active markets
pasar aktif untuk aset atau liabilitas yang identik; for identical assets or liabilities;
• Tingkat 2: input selain harga kuotasian yang • Level 2: inputs other than quoted prices included
termasuk dalam tingkat 1 yang dapat diobservasi within level 1 that are observable for the asset or
untuk aset atau liabilitas, baik secara langsung liability, either directly (as prices) or indirectly
(misalnya harga) atau secara tidak langsung (derived except from prices); and
(diperoleh selain dari harga); dan
• Tingkat 3: input untuk aset atau liabilitas yang bukan • Level 3: inputs for the asset or liability that are not
berdasarkan data pasar yang dapat diobservasi (input based on observable market data (unobservable
yang tidak dapat diobservasi). inputs).
Berikut ini adalah metode dan asumsi yang digunakan The following are the methods and assumptions used to
untuk memperkirakan nilai wajar setiap kelompok dari estimate the fair value of each class of the Group’s
instrumen keuangan Grup: financial instruments:
1. Kas dan bank, piutang usaha, piutang lainlain, utang 1. Cash and banks, trade receivables, other
usaha, utang lain-lain, beban akrual dan liabilitas receivables, trade payables, other payables, accrued
imbalan kerja jangka pendek mendekati nilai expenses and short-term employee benefits liability
tercatatnya karena bersifat jangka pendek. approximate their carrying values due to their short-
term nature.
2. Nilai wajar penyertaan dalam bentuk saham yang 2. The fair values of investment in shares of stock
merupakan efek yang tidak diperdagangkan di bursa which not traded in stock exchange (unlisted
dihitung dari arus kas yang didiskontokan dengan securities) were calculated based on cash flows
menggunakan suku bunga pasar dan premi risiko yang discounted using a rate based on the market interest
spesifik atas efek yang tidak diperdagangkan rate and the risk premium specific to the unlisted
tersebut. securities.
Page 86
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/78 Exhibit E/78
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. NILAI WAJAR INSTRUMEN KEUANGAN (Lanjutan) 30. FAIR VALUE OF FINANCIAL INSTRUMENTS (Continued)
Berikut ini adalah metode dan asumsi yang digunakan The following are the methods and assumptions
untuk memperkirakan nilai wajar setiap kelompok dari used to estimate the fair value of each class of
instrumen keuangan Grup: (Lanjutan) the Group’s financial instruments: (Continued)
3. Nilai wajar aset tidak lancar lainnya - setoran 3. The fair value of other non-current assets -
jaminan diasumsikan sama dengan nilai security deposits are assumed to be the same as
terutangnya karena tidak mempunyai persyaratan their original principal amounts because they
pembayaran yang pasti walaupun tidak diharapkan have no fixed repayment terms although they are
untuk dikembalikan dalam jangka waktu 12 (dua not expected to be settled within 12 (twelve)
belas) bulan setelah tahun pelaporan. months after the reporting year.
4. Nilai tercatat dari utang bank dan utang lainlain 4. The carrying values of bank loans and other
dari pihak berelasi mendekati nilai wajarnya payable from a related party approximate its fair
disebabkan oleh pemakaian suku bunga value due to the floating rate interests on these
mengambang atas instrumen tersebut, dimana instruments which are subject to adjustments by
tingkat bunga tersebut selalu disesuaikan dengan the banks and respective related party.
pasar oleh bank dan pihak berelasi.
5. Nilai wajar liabilitas sewa jangka panjang 5. The fair value of long-term lease liabilities are
diestimasi berdasarkan nilai diskonto dari arus kas estimated based on discounted value of future
masa datang yang disesuaikan untuk cash flows that are adjusted to reflect the
mencerminkan risiko kredit Perusahaan. Company’s own credit risk.
Tabel berikut menyajikan nilai wajar, yang mendekati The following tables set forth the fair values, which
nilai tercatat, atas aset keuangan dan liabilitas approximate their carrying amounts, of financial
keuangan Perusahaan pada tanggal 30 Juni 2025 dan assets and financial liabilities of the Company as of
31 Desember 2024: 30 June 2025 and 31 December 2024:
30 Juni/ 31 Desember/
June 2025 December 2024
Aset keuangan Financial assets
Kas dan bank 45.848.834.799 53.472.920.923 Cash and banks
Piutang usaha 855.896.226.507 731.939.823.034 Trade receivables
Piutang lain-lain 29.056.415.820 24.053.662.766 Other receivables
Penyertaan dalam bentuk saham 22.508.000.000 22.508.000.000 Investment in shares of stock
Setoran jaminan 279.124.416 279.124.416 Security deposits
Jumlah 953.588.601.542 832.253.531.139 Total
Liabilitas keuangan Financial liabilities
Utang bank 793.163.638.920 846.522.277.720 Bank loans
Utang usaha 647.095.397.317 527.589.746.673 Trade payables
Utang lain-lain 77.973.606.118 59.897.471.577 Other payables
Beban akrual 27.882.650.977 18.365.850.154 Accrued expenses
Liabilitas imbalan kerja jangka
pendek 1.019.108.025 4.238.362.326 Short-term employee benefits
Hire purchase 158.084.802 - Hire purchase
Jumlah 1.547.292.486.159 1.456.613.708.450 Total
Page 87
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/79 Exhibit E/79
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN POLICIES
Manajemen Risiko Risk Management
Risiko utama yang timbul dari instrumen keuangan The main risks arising from the Company’s financial
Perusahaan adalah risiko kredit, risiko tingkat suku instruments are credit risk, interest rate risk and
bunga dan risiko likuiditas. Kepentingan untuk liquidity risk. The importance of managing these risks
mengelola risiko ini telah meningkat secara signifikan has significantly increased in light of the considerable
dengan mempertimbangkan perubahan dan volatilitas change and volatility in both Indonesian and
pasar keuangan baik di Indonesia maupun international financial markets. The Company’s Board
internasional. Direksi Perusahaan menelaah dan of Directors reviews and approves the policies for
menyetujui kebijakan untuk mengelola risiko-risiko managing these risks which are summarized below.
yang dirangkum di bawah ini.
a. Risiko kredit a. Credit risk
Risiko kredit adalah risiko jika pihak debitur tidak Credit risk is the risk that the counterparty will
memenuhi liabilitasnya yang menyebabkan not meet its obligations leading to a financial
kerugian keuangan. Risiko kredit yang dihadapi loss. The Company is exposed to credit risk arising
Perusahaan berasal dari kredit yang diberikan from the credit granted to its customers and
kepada pelanggan dan penempatan dana di placement in the bank’s current account. The
rekening koran bank. Perusahaan melakukan Company trades only with recognized and
hubungan usaha hanya dengan pihak ketiga yang creditworthy third parties. It is the Company’s
diakui dan kredibel. Perusahaan memiliki policy that all customers who wish to trade on
kebijakan untuk semua pelanggan yang akan credit terms are subject to credit verification
melakukan perdagangan secara kredit harus procedures.
melalui prosedur verifikasi kredit.
Sebagai tambahan, saldo piutang usaha dipantau In addition, trade receivables balances are
secara terus menerus untuk mengurangi risiko monitored on an ongoing basis to reduce the
piutang yang tidak tertagih. Nilai maksimal exposure to bad debts. The maximum exposure to
eksposur terhadap risiko kredit adalah sebesar credit risk is represented by the carrying amount
nilai tercatat piutang usaha sebagaimana of trade receivables as shown in Note 5. There is
diungkapkan pada Catatan 5. Tidak terdapat no concentration of credit risk as the Company has
konsentrasi risiko kredit karena Perusahaan a large number of customer without any
memiliki banyak pelanggan tanpa adanya significant individual customers.
pelanggan individu yang signifikan.
Sehubungan dengan risiko kredit yang timbul dari With respect to credit risk arising from the other
aset keuangan lainnya yang mencakup saldo kas di financial assets, which comprise cash in banks,
bank, risiko kredit yang dihadapi timbul karena the Company’s exposure to credit risk arises from
wanprestasi dari pihak terkait. Perusahaan default of the counterparty. The Company
mengelola risiko kredit yang terkait dengan manages credit risk exposures from its deposits
simpanan di bank dengan memonitor reputasi dan with bank by monitoring reputation and credit
peringkat kredit. Nilai maksimal eksposur ratings. The maximum exposure to this risk is
terhadap risiko ini adalah sebesar nilai tercatat equal to the carrying amounts of the above-
dari aset keuangan sebagaimana diungkapkan mentioned financial assets disclosed in Note 4.
pada Catatan 4.
Manajemen yakin terhadap kemampuan untuk Management is confident in its ability to continue
mengendalikan dan menjaga eksposur risiko kredit to control and sustain minimal exposure of credit
pada tingkat yang minimal. risk.
Page 88
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/80 Exhibit E/80
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN (Lanjutan) POLICIES (Continued)
Manajemen Risiko (Lanjutan) Risk Management (Continued)
a. Risiko kredit (Lanjutan) a. Credit risk (Continued)
Tabel berikut menunjukkan eksposur maksimum The following table sets out the maximum exposure
risiko kredit yang disajikan sejumlah nilai buku aset of credit risk is presented by the carrying amount of
keuangan dikurangi cadangan kerugian penurunan the financial assets less any allowance for
nilai pada tanggal laporan posisi keuangan: impairment losses as of the date of statement of
financial position:
30 Juni/ 31 Desember/
June 2025 December 2024
Bank 45.617.631.070 53.244.345.689 Banks
Piutang usaha 855.896.226.507 731.939.823.034 Trade receivables
Piutang lain-lain 15.856.415.820 9.653.662.766 Other receivables
Jumlah 917.370.273.397 794.837.831.489 Total
Tabel di bawah ini menunjukkan analisa umur aset The tables below present the aging analysis of
keuangan Perusahaan pada tanggal 30 Juni 2025 dan the Company’s financial assets as of 30 June 2025
31 Desember 2024: and 31 December 2024:
30 Juni/June 2025
Telah jatuh Telah jatuh
Lancar dan tidak tempo namun tempo dan/
mengalami tidak mengalami atau mengalami
penurunan nilai/ penurunan penurunan
Neither past nilai/ Past nilai/ Past
due not due but not due and/but Jumlah/
impaired impaired impaired Total
Bank 45.617.631.070 - - 45.617.631.070 Banks
Piutang usaha 635.185.236.914 220.710.989.593 25.667.434.136 881.563.660.643 Trade receivables
Piutang lain-lain 15.856.415.820 - - 15.856.415.820 Other receivables
Jumlah Total
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai - - ( 25.667.434.136 ) ( 25.667.434.136) impairment losses
Neto 696.659.283.804 220.710.989.593 - 917.370.273.397 Net
31 Desember/December 2024
Telah jatuh Telah jatuh
Lancar dan tidak tempo namun tempo dan/
mengalami tidak mengalami atau mengalami
penurunan nilai/ penurunan penurunan
Neither past nilai/ Past nilai/ Past
due not due but not due and/but Jumlah/
impaired impaired impaired Total
Bank 53.244.345.689 - - 53.244.345.689 Cash and banks
Piutang usaha 561.126.367.894 170.813.455.140 23.467.434.136 755.407.257.170 Trade receivables
Piutang lain-lain 9.653.662.766 - - 9.653.662.766 Other receivables
Jumlah 624.024.376.349 170.813.455.140 23.467.434.136 818.305.265.625 Total
Dikurangi: Less:
Cadangan kerugian Allowance for
penurunan nilai - - ( 23.467.434.136 ) ( 23.467.434.136) impairment losses
Neto 624.024.376.349 170.813.455.140 - 8.975.363.723 Net
Page 89
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/81 Exhibit E/81
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN (Lanjutan) POLICIES (Continued)
Manajemen Risiko (Lanjutan) Risk Management (Continued)
b. Risiko tingkat suku bunga b. Interest rate risk
Risiko tingkat suku bunga adalah risiko dimana nilai Interest rate risk is the risk that the fair value or
wajar atau arus kas masa depan dari suatu instrumen future cash flows of a financial instrument will
keuangan akan berfluktuasi akibat perubahan suku fluctuate because of changes in market interest
bunga pasar. Eksposur Perusahaan terhadap risiko rates. The Company is exposed to the risk of changes
perubahan suku bunga pasar terutama terkait dengan in market interest rates relating primarily to its
utang bank jangka pendek dan utang lain-lain dari short-term bank loans and other payable from a
pihak berelasi. Fluktuasi suku bunga mempengaruhi related party. Interest rate fluctuations influence
biaya atas pinjaman baru dan bunga atas saldo utang the cost of new loans and the interest on the
Perusahaan yang dikenakan suku bunga outstanding variable rate loans of the Company.
mengambang.
Saat ini, Perusahaan tidak mempunyai kebijakan Currently, the Company does not have a formal
lindung nilai formal atas risiko suku bunga. Untuk hedging policy for interest rate exposures. For
pinjaman bank dan utang lain-lain dari pihak bank loans and other payable from a related party,
berelasi, Perusahaan berusaha mengurangi risiko the Company may seek to mitigate the interest rate
tingkat suku bunga dengan cara mendapatkan risk by obtaining loans structured with competitive
struktur pinjaman dengan suku bunga kompetitif. interest rate.
Tabel berikut ini menunjukkan sensitivitas The following table demonstrates the sensitivity to
kemungkinan perubahan tingkat suku bunga utang a reasonably possible change in interest rates on that
bank dan utang lain-lain dari pihak berelasi. Dengan portion of bank loans and other payable from a
asumsi variabel lain konstan, laba sebelum pajak related party. With all other variables held constant,
penghasilan dipengaruhi oleh tingkat suku bunga the income before income tax is affected through
mengambang sebagai berikut: the impact on floating rate loan as follows:
30 Juni/June 2025
Dampak terhadap
Kenaikan/penurunan laba sebelum
dalam satuan poin/ pajak penghasilan/
Increase/decrease in Effect on profit
basis point before income tax
Rupiah Indonesia +100 3.810.280.001 Rupiah Indonesia
Rupiah Indonesia -100 ( 3.810.280.001) Rupiah Indonesia
c. Risiko nilai tukar mata uang asing c. Foreign currency exchange rate risk
Mata uang pelaporan Perusahaan adalah Rupiah The Company’s reporting currency is Indonesian
Indonesia. Perusahaan menghadapi risiko nilai tukar Rupiah. The Company faces foreign exchange risk
mata uang asing terutama dari utang lain-lain dari mainly from other payable from a related party
pihak berelasi dalam mata uang Ringgit Malaysia. which denominated in Malaysian RInggit.
Perusahaan mengelola risiko nilai tukar mata uang The Company manages the risk of foreign exchange
asing dengan melakukan pengawasan terhadap rates by monitoring the fluctuations in foreign
fluktuasi nilai tukar mata uang asing secara terus exchange rate continuously so as to perform
menerus sehingga dapat melakukan tindakan yang appropriate actions to reduce the risk of foreign
tepat untuk mengurangi risiko nilai tukar mata uang currency exchange rates.
asing.
Jumlah aset dan liabilitas moneter Perusahaan dalam The company monetary asset and liabilities
mata uang asing pada tanggal 30 Juni 2025 dan denominated in foreign currencies as of
31 Desember 2024 disajikan pada Catatan 29. 30 June 2025 and 31 December 2024 are presented in
Note 29.
Page 90
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/82 Exhibit E/82
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN (Lanjutan) POLICIES (Continued)
Manajemen Risiko (Lanjutan) Risk Management (Continued)
d. Risiko likuiditas d. Liquidity risk
Dalam mengelola risiko likuiditas, Perusahaan In the management of liquidity risk, the Company
memantau dan menjaga tingkat kas dan bank yang monitors and maintains a level of cash and banks
dianggap memadai untuk membiayai operasi deemed adequate to finance the Company’s
Perusahaan dan untuk mengatasi dampak dari operations and to mitigate the effects of fluctuation
fluktuasi arus kas. Perusahaan juga secara rutin in cash flows. The Company also regularly evaluates
mengevaluasi proyeksi arus kas dan arus kas aktual, the projected and actual cash flows, including its
termasuk jadwal jatuh tempo utang bank dan utang bank loans and trade payables maturity profiles, and
usaha, dan terus menelaah kondisi pasar keuangan continuously assesses conditions in the financial
untuk memelihara fleksibilitas pendanaan dengan markets to maintain flexibility in funding by
cara menjaga ketersediaan komitmen fasilitas kredit. availability of credit facilities.
Tabel di bawah ini menggambarkan profil jatuh The table below summarizes the maturity profile of
tempo atas liabilitas keuangan Perusahaan the Company’s financial liabilities based on
berdasarkan pembayaran kontraktual yang tidak contractual undiscounted payments:
didiskontokan:
30 Juni/June 2025
Tidak
memiliki tanggal
jatuh tempo/ Lebih dari
No contractual Dalam 1 tahun/ 1 tahun/ More Jumlah/
maturity Within 1 year than 1 year Total
Utang bank - 745.964.732.264 47.198.906.656 793.163.638.920 Bank loans
Utang usaha - 647.095.397.317
- - 647.095.397.317 Trade payables
Beban akrual - 27.882.650.977 - 27.882.650.977 Accrued expenses
Liabilitas imbalan Employee benefit
kerja - 1.019.108.025 35.271.430.779 36.290.538.804 liability
Hire purchase - 65.414.400 92.670.402 158.084.802 Hire purchase
Utang lain-lain - 77.973.606.117 - 77.973.606.117 Other payables
Jumlah - 1.500.000.909.100 82.563.007.837 1.582.563.916.937 Total
31 Desember/December 2024
Tidak
memiliki tanggal
jatuh tempo/ Lebih dari
No contractual Dalam 1 tahun/ 1 tahun/ More Jumlah/
maturity Within 1 year than 1 year Total
Utang bank - 803.291.166.616 - 803.291.166.616 Bank loans
Utang usaha - 527.589.746.673
- - 527.589.746.673 Trade payables
Beban akrual - 18.365.850.154 - 18.365.850.154 Accrued expenses
Liabilitas imbalan Employee benefit
kerja - 4.238.362.326 43.311.111.104 47.549.473.430 liability
Hire purchase - - - Hire purchase
Utang lain-lain - 59.897.471.577 - 59.897.471.577 Other payables
Jumlah - 1.413.382.597.346 43.311.111.104 1.456.693.708.450 Total
Page 91
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/83 Exhibit E/83
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 31. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
KEUANGAN (Lanjutan) POLICIES (Continued)
Manajemen Modal Capital Management
Tujuan utama pengelolaan modal Perusahaan adalah The primary objective of the Company’s capital
untuk memastikan pemeliharaan rasio modal yang sehat management is to ensure that it maintains healthy
untuk mendukung usaha dan memaksimalkan imbalan bagi capital ratios in order to support its business and
pemegang saham. maximize shareholder value.
Selain itu, Perusahaan dipersyaratkan oleh Undang- In addition, the Company is also required by the
Undang Perseroan Terbatas efektif tanggal 16 Agustus Corporate Law effective on 16 August 2007 to contribute
2007 untuk mengkontribusikan sampai dengan 20% dari and to maintain a non-distributable reserve fund until
modal saham ditempatkan dan disetor penuh ke dalam the said reserve reaches 20% of the issued and fully paid
dana cadangan yang tidak boleh didistribusikan. share capital. These externally imposed capital
Persyaratan permodalan eksternal tersebut requirements are considered by the Company at the
dipertimbangkan oleh Perusahaan pada Rapat Umum Annual Shareholders’ General Meeting.
Pemegang Saham.
Perusahaan mengelola struktur permodalan dan The Company manages its capital structure and makes
melakukan penyesuaian terhadap perubahan kondisi adjustments to it, in light of changes in economic
ekonomi. Untuk memelihara dan menyesuaikan struktur conditions. To maintain or adjust the capital structure,
permodalan, Perusahaan dapat menyesuaikan the Company may adjust the dividend payment to
pembayaran dividen kepada pemegang saham atau shareholders or issue new shares. No changes were made
menerbitkan saham baru. Tidak ada perubahan atas in the objectives, policies or processes for managing
tujuan, kebijakan maupun proses pada periode 30 Juni capital in period 30 June 2025 and 31 December 2024.
2025 dan 31 Desember 2024.
Kebijakan Perusahaan adalah mempertahankan struktur The Company’s policy is to maintain a healthy capital
permodalan yang sehat untuk mengamankan akses structure in order to secure access to finance at a
terhadap pendanaan pada biaya yang wajar. reasonable cost.
32. PENGUNGKAPAN PENGARUH PAJAK TERKAIT SETIAP 32. DISCLOSURE OF TAX EFFECT RELATED TO OTHER
KOMPONEN PENGHASILAN KOMPREHENSIF LAIN COMPREHENSIVE INCOME
30 Juni/June 2025
Cadangan nilai wajar
Surplus revaluasi melalui penghasilan
asset tetap/ Surplus komprehensif lain/
on revaluation Fair value through
property and other comprehensive
equipment income
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi: to profit or loss:
Saldo awal tahun 4.202.572.171 ( 24.563.760.000)
Perubahan nilai wajar investasi - - Change fair value in investment
Pengukuran kembali imbalan Remeasurements of employee
kerja - - benefits
Pajak-pajak terkait pos-pos yang
tidak akan direklasifikasi
ke dalam laporan laba Tax relating to items that not
rugi: (Catatan 13d) be reclassified: (Note 13d)
Perubahan nilai wajar investasi - - Change fair value in investment
Pengukuran kembali imbalan Remeasurements of employee
kerja - - benefits
Jumlah 4.202.572.171 ( 24.563.760.000) Total
Page 92
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/84 Exhibit E/84
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. PENGUNGKAPAN PENGARUH PAJAK TERKAIT SETIAP 33. DISCLOSURE OF TAX EFFECT RELATED TO OTHER
KOMPONEN PENGHASILAN KOMPREHENSIF LAIN COMPREHENSIVE INCOME (Continued)
(Lanjutan)
31 Desember/December 2024
Cadangan nilai wajar
Surplus revaluasi melalui penghasilan
asset tetap/ Surplus komprehensif lain/
on revaluation Fair value through
property and other comprehensive
equipment income
Pos-pos yang tidak akan Items that will not be reclassified
direklasifikasi ke laba rugi: to profit or loss:
Saldo awal tahun 4.202.572.171 ( 16.146.000.000)
Perubahan nilai wajar investasi -( 10.792.000.000) Change fair value in investment
Pengukuran kembali imbalan Remeasurements of employee
kerja - - benefits
Pajak-pajak terkait pos-pos yang
tidak akan direklasifikasi
ke dalam laporan laba Tax relating to items that not
rugi: (Catatan 13d) be reclassified: (Note 13d)
Perubahan nilai wajar investasi - 2.374.240.000 Change fair value in investment
Pengukuran kembali imbalan Remeasurements of employee
kerja - - benefits
Jumlah 4.202.572.171 ( 24.563.760.000) Total
33. INFORMASI ARUS KAS 33. CASH FLOW INFORMATION
Rekonsiliasi liabilitas yang timbul dari aktivitas Reconciliation of liabiliies arising from funding
pendanaan adalah sebagai berikut: activities are as follows:
Pergerakan non-kas/
Non-cash changes
Pergerakan
Pergerakan beban transaksi
valuta asing/ dan lain-lain/
Movement Changes in
1 Januari/ Arus kas/ in foreign transaction 30 Juni/
January 2025 Cash flows exchange cost and other June 2025
Utang bank 846.522.277.720 ( 41.381.567.356) -( 11.977.071.444 ) 793.163.638.920 Bank loans
Utang pihak berelasi 55.959.841.458 1.800.000.000 10.266.141.636 - 68.025.983.094 Related parties payable
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 902.482.119.178 ( 39.581.567.356 ) 10.266.141.636 ( 23.904.547.322 ) 849.262.146.136 financing activities
Pergerakan non-kas/
Non-cash changes
Pergerakan
Pergerakan beban transaksi
valuta asing/ dan lain-lain/
Movement Changes in
1 Januari/ Arus kas/ in foreign transaction 31 Desember/
January 2024 Cash flows exchange cost and other December 2024
Utang bank 709.059.430.510 137.462.847.210 - - 846.522.277.720 Bank loans
Utang pihak berelasi 47.556.701.887 7.346.684.426 1.056.455.145 - 55.959.841.458 Related parties payable
Liabilitas sewa 1.276.549.764 - -( 1.276.549.764) - Lease liabilities
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 757.892.682.161 144.809.531.636 1.056.455.145 ( 1.276.549.764 ) 902.482.119.178 financing activities
Page 93
These Consolidated Financial Statements are Originally
Issued in Indonesian Language
Ekshibit E/85 Exhibit E/85
PT MILLENNIUM PHARMACON INTERNATIONAL Tbk PT MILLENNIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM 30 JUNI 2025 DAN 31 DESEMBER 2024 STATEMENTS 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INFORMASI LAPORAN KEUANGAN TERSENDIRI 34. FINANCIAL INFORMATION OF THE PARENT
GRUP COMPANY ONLY
Laporan keuangan tersendiri entitas induk merupakan The separate financial statements of the parent entity
informasi tambahan dalam laporan keuangan is presented as supplementary information to the
konsolidasian Grup, yang terdiri dari laporan posisi consolidated financial statements of the Group, that
keuangan, laporan laba rugi komprehensif, laporan consist of statement of financial position, statement
perubahan ekuitas dan laporan arus kas. of comprehensive income, statement of changes in
equity and statement of cash flows.
Laporan keuangan tersendiri entitas induk disajikan Financial statement of the parent Company was
dari lampiran 1 sampai dengan 5. presented on appendix 1 up to 5.
Page 94
These Financial Statements are Originally Issued
in Indonesian Language
Lampiran 1 Appendix 1
PT MILLENIUM PHARMACON INTERNATIONAL Tbk PT MILLENIUM PHARMACON INTERNATIONAL Tbk
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION
30 JUNI 2025 DAN 31 DESEMBER 2024 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni/ 31 Desember/
June December
2025 2024
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan bank 45.659.411.716 52.510.869.200 Cash and banks
Piutang usaha – pihak ketiga 855.896.226.507 731.939.823.033 Trade receivables - third parties
Piutang lain - lain Other receivables
Pihak ketiga 13.844.131.086 4.796.969.133 Third parties
Pihak berelasi 6.432.292.053 7.860.072.996 Related party
Persediaan 590.620.854.240 567.672.272.118 Inventories
Pajak dibayar di muka 143.868.848.723 193.132.912.605 Prepaid taxes
Biaya dibayar di muka 4.251.865.956 5.301.218.978 Prepaid expenses
Uang muka 6.512.412.403 2.561.293.991 Advance payment
Jumlah Aset Lancar 1.667.086.042.684 1.565.775.432.054 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Penyertaan dalam bentuk saham 26.605.500.000 26.605.500.000 Investment in shares of stock
Aset tetap 79.292.306.225 80.865.592.258 Property, plant and equipment
Aset tak berwujud 6.790.087.689 6.778.621.041 Intangible assets
Aset hak guna 31.159.895.625 30.366.569.090 Right – of – use assets
Taksiran tagihan restitusi pajak 31.112.017.785 31.112.017.784 Estimated claims for tax refund
Aset pajak tangguhan 19.509.277.648 17.055.771.331 Deferred tax assets
Piutang lain – lain - pihak berelasi 13.200.000.000 14.400.000.000 Other receivables - related party
Aset tidak lancar lainnya 19.141.799.471 3.791.217.059 Other non-current assets
Jumlah Aset Tidak Lancar 226.810.884.443 210.975.288.563 Total Non-Current Assets
JUMLAH ASET 1.893.896.927.127 1.776.750.720.617 TOTAL ASSETS
Page 95
These Financial Statements are Originally Issued
in Indonesian Language
Lampiran 2 Appendix 2
PT MILLENIUM PHARMACON INTERNATIONAL Tbk PT MILLENIUM PHARMACON INTERNATIONAL Tbk
LAPORAN POSISI KEUANGAN KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF FINANCIAL POSITION
30 JUNI 2025 DAN 31 DESEMBER 2024 30 JUNE 2025 AND 31 DECEMBER 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni/ 31 Desember/
June December
2025 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank 745.964.732.263 803.211.166.616 Short-term bank loans
Utang usaha Trade payables
Pihak ketiga 640.799.543.402 518.378.583.738 Third parties
Pihak berelasi 4.807.687.845 9.211.162.935 Related party
Utang lain-lain Other payables
Pihak ketiga 9.690.327.938 3.736.676.396 Third parties
Pihak berelasi 68.025.983.094 55.959.841.458 Related party
Utang pajak 7.440.197.589 107.449.513 Taxes payable
Beban akrual 29.353.899.064 18.351.700.154 Accrued expenses
Liabilitas imbalan kerja jangka pendek 1.019.108.026 4.238.362.326 Short-term employee benefit liability
Hire purchase 49.060.800 - Hire purchase
Jumlah Liabilitas Jangka Pendek 1.507.150.540.021 1.413.194.943.136 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas imbalan kerja 35.094.938.551 32.455.241.173 Long-term employee benefit liability
Liabilitas jangka panjang
setelah dikurangi bagian yang jatuh Long-term liabilities net
tempo dalam waktu satu tahun: of current maturities:
Utang bank 47.198.906.656 43.311.111.104 Bank loans
Hire purchase 109.024.000 - Hire purchase
Jumlah Liabilitas Jangka Panjang 82.402.869.207 75.766.352.277 Total Non-Current Liabilities
JUMLAH LIABILITAS 1.589.553.409.228 1.488.961.295.413 TOTAL LIABILITIES
EKUITAS EQUITY
Ekuitas yang diatribusikan Equity attributable
kepada pemilik entitas induk to the owners of the parent
Modal saham – nilai nominal Share capital – of par value
Rp 100 per saham Rp 100 per share
Modal dasar – Authorized capital –
2.184.000.000 saham 2,184,000,000 shares
Modal Ditempatkan dan disetor Issued and fully-paid-up capital -
penuh – 1.274.000.000 saham 127.400.000.000 127.400.000.000 1,274,000,000 shares
Tambahan modal disetor 2.309.683.922 2.309.683.922 Additional paid-in capital
Surplus revaluasi aset 4.202.572.171 4.202.572.171 Revaluation surplus
Perubahan nilai wajar investasi ( 24.563.760.000 ) ( 24.563.760.000 ) Change fair value in investment
Saldo laba Retained earnings
Telah ditentukan penggunaannya 14.332.500.000 11.784.500.000 Appropriated
Belum ditentukan penggunaannya 180.662.521.808 166.656.429.111 Unappropriated
Jumlah Ekuitas 304.343.517.901 287.789.425.204 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 1.893.896.927.129 1.776.750.720.617 TOTAL LIABILITIES AND EQUITY
Page 96
These Financial Statements are Originally Issued
in Indonesian Language
Lampiran 3 Appendix 3
PT MILLENIUM PHARMACON INTERNATIONAL Tbk PT MILLENIUM PHARMACON INTERNATIONAL Tbk
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM AND OTHER COMPREHENSIVE INCOME
UNTUK PERIODE ENAM BULAN YANG BERAKHIR FOR THE SIX MONTHS PERIOD ENDED
30 JUNI 2025 DAN 2024 30 JUNE 2025 AND 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni/ 30 Juni/
June June
2025 2024
PENDAPATAN 1.942.492.302.326 1.940.153.319.931 REVENUES
BEBAN POKOK PENDAPATAN ( 1.771.282.229.804 ) ( 1.773.311.114.587 ) COST OF REVENUES
LABA KOTOR 171.210.072.522 166.842.205.344 GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Beban penjualan ( 31.714.923.231 ) ( 32.562.882.525 ) Selling expenses
Beban umum dan administrasi ( 81.341.444.952 ) ( 76.379.117.191 ) General and administrative expenses
Pendapatan operasi lain 820.627.026 1.225.386.837 Other operating income
Beban operasi lain ( 4.167.592.565 ) ( 2.980.407.444 ) Other operating expenses
Jumlah Beban Usaha ( 116.403.333.722 ) ( 110.697.020.323 ) Total Operating Expenses
LABA USAHA 54.806.738.800 56.145.185.021 PROFIT FROM OPERATIONS
PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (CHARGES)
Pendapatan keuangan 2.964.762.879 4.522.308 Finance income
Beban keuangan ( 34.859.128.975 ) ( 32.568.652.593 ) Finance expenses
Beban Lain-Lain - Bersih ( 31.894.366.096 ) ( 23.581.054.737 ) Other Charges – Net
LABA SEBELUM PAJAK PROFIT BEFORE INCOME
PENGHASILAN 22.912.372.704 23.581.054.736 TAX
PAJAK PENGHASILAN INCOME TAX
Kini ( 6.263.786.320 ) ( 6.276.269.120 ) Current
Tangguhan 2.453.506.318 ( 60.050.363 ) Deferred
Beban Pajak Penghasilan ( 3.810.280.002 ) ( 6.336.319.483 ) Income Tax Expenses
LABA PERIODE BERJALAN 19.102.092.702 17.244.735.253 PROFIT LOSS FOR THE PERIOD
JUMLAH LABA KOMPREHENSIF TOTAL COMPREHENSIVE
PERIODE BERJALAN 19.102.092.702 17.244.735.253 INCOME FOR THE PERIOD
LABA PER SAHAM DASAR 14,99 13,54 BASIC EARNINGS PER SHARE
Page 97
These Consolidated Financial Statements are Originally Issued in Indonesian Language
Lampiran 4 Appendix 4
PT MILLENIUM PHARMACON INTERNATIONAL Tbk PT MILLENIUM PHARMACON INTERNATIONAL Tbk
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
UNTUK PERIODE YANG BERAKHIR 30 JUNI 2025 DAN 2024 (TIDAK DIAUDIT) FOR THE PERIOD ENDED 30 JUNE 2025 AND 2024 (UNAUDITED)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Modal saham
ditempatkan
dan disetor Tambahan Surplus Perubahan
penuh/ modal Revaluasi nilai wajar Saldo Laba/ Retained Earnings
Issued disetor/ Aset/ Investasi/ Telah Belum
and fully Additional Aset Change ditentukan ditentukan Jumlah
Catatan/ Paid paid-in Revaluation fair value penggunaannya/ penggunaannya/ ekuitas/
Notes Capital capital Surplus in investment Appropriated Unappropriated Total equity
Saldo per Balance as of
1 Januari 2024 127.400.000.000 2.309.683.922 4.202.572.171 ( 16.146.000.000 ) 8.599.500.000 151.977.799.224 278.343.555.317 1 January 2024
Deklarasi dividen 19 - - - - - ( 3.185.000.000 ) ( 3.185.000.000 ) Declaration of dividen
Pencadangan saldo Appropriation of
laba - - - - 3.185.000.000 ( 3.185.000.000 ) - retained earnings
Laba periode berjalan - - - - - 17.244.735.253 17.244.735.253 Profit for the period
Saldo per Balance as of
30 Juni 2024 127.400.000.000 2.309.683.922 4.202.572.171 ( 16.146.000.000 ) 11.784.500.000 162.852.534.477 292.403.290.570 30 June 2024
Saldo per Balance as of
1 Januari 2025 127.400.000.000 2.309.683.922 4.202.572.171 ( 24.563.760.000 ) 11.784.500.000 166.656.429.111 287.789.425.204 1 January 2025
Deklarasi dividen 19 - - - - - ( 2.548.000.000 ) ( 2.548.000.000 ) Declaration of dividen
Pencadangan saldo Appropriation of
laba - - - - 2.548.000.000 ( 2.548.000.000 ) - retained earnings
Laba periode berjalan 19.102.092.702 19.102.092.702 Profit for the period
Saldo per Balance as of
30 Juni 2025 127.400.000.000 2.309.683.922 4.202.572.171 ( 24.563.760.000 ) 14.332.500.000 180.662.521.813 304.343.517.906 30 June 2025
Catatan 17/ Catatan 18/ Catatan 32/ Catatan 32/
Note 17 Note 18 Note 32 Note 32
Page 98
These Consolidated Financial Statements are Originally Issued
in Indonesian Language
Lampiran 5 Appendix 5
PT MILLENIUM PHARMACON INTERNATIONAL Tbk PT MILLENIUM PHARMACON INTERNATIONAL Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS
UNTUK PERIODE ENAM BULAN YANG BERAKHIR FOR THE SIX PERIOD ENDED
30 JUNI 2025 DAN 2024 30 JUNE 2025 AND 2024
(Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain) (Expressed in thousands Rupiah, unless otherwise stated)
30 Juni/ 30 Juni/
June June
2025 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITES
Penerimaan kas dari pelanggan 1.816.335.898.851 1.755.220.439.545 Cash received from customers
Pembayaran kas kepada pemasok ( 1.700.382.739.799 ) ( 1.861.071.219.021 ) Cash paid to suppliers
Pembayaran pajak penghasilan ( 10.236.810.996 ) ( 11.140.398.252 ) Tax payments
Penerimaan bunga 203.296.006 4.522.309 Interest received
Pembayaran biaya keuangan ( 36.946.437.847 ) ( 30.339.527.467 ) Interest payments
Kas bersih diperoleh dari (digunakan Net cash flows provided by (used for)
untuk) aktivitas operasi 68.973.206.215 ( 147.326.182.886 ) operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Penjualan aset tetap 207.207.207 - Sale of property, plant and equipment
Acquisition of property, plant and
Perolehan aset tetap ( 2.727.925.189 ) ( 3.550.431.905 ) equipment
Penurunan aset lain-lain ( 14.625.834.498 ) ( 1.924.618.901 ) Increase in other assets
Kas bersih digunakan untuk Net cash flows used for
aktivitas investasi ( 17.146.552.480 ) ( 5.475.050.806 ) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan pinjaman bank 1.070.866.997.240 1.247.115.924.691 Cash received from bank loans
Pembayaran utang bank ( 1.126.221.355.696 ) ( 1.138.937.050.851 ) Payments of bank loans
Pembayaran dividen ( 2.548.000.000 ) - Payments of financing leases
Penerimaan dari pihak berelasi 1.800.000.000 - Cash received from related party
Kas bersih (digunakan untuk) diperoleh Net cash flows (used for) provided by
dari aktivitas pendanaan ( 56.102.358.456 ) 108.178.873.840 financing activities
PENURUNAN BERSIH KAS NET DECREASE IN CASH
DAN BANK ( 4.275.704.721 ) ( 44.622.359.852 ) AND BANKS
KAS DAN BANK PADA AWAL CASH AND BANKS AT
PERIODE 52.510.869.200 58.880.526.942 BEGINNING OF THE PERIOD
KAS DAN BANK PADA AKHIR CASH AND BANKS AT
PERIODE 48.235.164.479 14.258.167.090 END OF THE PERIOD
Names mentioned 87 people and organisations named in the text · linked when the evidence is strong
unresolved
org
N.V. Perusahaan Dagang Soedarpo Corporation
p.9
unresolved
person
Akta Notaris Rd. Mr. Soewandi
p.9 ×2
unresolved
org
Menteri Kehakiman Republik
p.9
unresolved
org
Ministry of Justice
p.9
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.9
unresolved
org
Minister of Law Republik Indonesia
p.9
unresolved
org
South Jakarta. Pharmaniaga International Corporation Sdn. Bhd.
p.9
unresolved
org
Pharmaniaga International Corporation Sdn. Bhd.
p.9
unresolved
org
Menteri Keuangan
p.9
unresolved
org
Ministry of Finance
p.9
unresolved
org
Pengawas
p.10
unresolved
org
Bapepam
p.10 ×10
unresolved
org
Indonesia Stock Exchange
p.10 ×2
unresolved
person
Committee
· Sekretaris Perusahaan
p.12
unresolved
org
PT Digital Pharma Andalan Indonesia
p.13
unresolved
person
Desty Haninditia Puri S.H.
p.13 ×2
unresolved
org
PT Digital Pharma
p.13
unresolved
org
Pengawas Pasar Modal
p.14
unresolved
org
BAPEPAM-LK
p.14 ×4
unresolved
org
Bank Indonesia
p.18
unresolved
org
PT Bank Pembangunan Daerah Jambi
p.43 ×2
unresolved
org
PT Bank Nagari
p.43 ×2
unresolved
org
PT Bank Pembangunan Daerah Sumatera Barat
p.43
unresolved
org
PT Bank Pembangunan Daerah Jawa
p.43
unresolved
org
PT Bank Pembangunan Daerah Jawa Barat
p.43
unresolved
org
Banten Tbk
p.43 ×2
unresolved
org
PT Bank Pembangunan Daerah Jawa Tengah
p.43
unresolved
org
PT Bank Sulawesi Utara
p.43 ×2
unresolved
org
PT Bank Pembangunan Daerah Sulawesi Utara
p.43
unresolved
org
Bank Pembangunan Daerah Jawa Timur Tbk
p.43 ×2
unresolved
org
Jawa Timur Tbk
p.43
unresolved
org
PT Pembangunan Daerah Sulawesi
p.43
unresolved
org
PT Pembangunan Daerah Sulawesi Selatan
p.43
unresolved
org
PT Bank Pembangunan Daerah Papua
p.43 ×2
unresolved
org
PT Bank Pembangunan Daerah Sleman
p.43 ×2
unresolved
org
PT Bank NTB Syariah
p.43
unresolved
org
PT Bank NTB Syariah Dolar Amerika Serikat
p.43
unresolved
org
PT Errita Pharma
p.46 ×19
unresolved
person
Dr. Irawan Notaris Dr. Irawan Soerodjo
p.46 ×3
unresolved
person
Soerodjo
p.46
unresolved
person
Veronica Nataadmaja
p.52
unresolved
person
Nataadmaja
p.52
unresolved
org
Bank Garansi
p.55 ×4
unresolved
org
Pharmaniaga Logistics Sdn. Bhd.
p.61 ×6
unresolved
org
PT Errita Pharma Errita
p.62
unresolved
org
PT Errita
p.62
unresolved
org
Bank Covenant Menjaga
p.63 ×2
unresolved
org
Direktorat Jenderal Pajak.
p.65 ×4
unresolved
org
Directorate General of Taxation. The Perusahaan
p.65 ×2
unresolved
org
Directorate General of Taxation.
p.65 ×2
unresolved
org
PT Raya Saham Registra
p.74
unresolved
—
Corp. Sdn. Bhd., Malaysia
p.74
unresolved
org
PT Ngrumat Bondo Utama
p.74
unresolved
org
PT Ngrumat Bondo Utama Masyarakat
p.74
unresolved
—
diterbitkan pada tanggal 30 Juni 2025
p.74
unresolved
org
Corporation Sdn.Bhd
p.82 ×2
unresolved
org
PT Mega Pharmaniaga
p.82
unresolved
org
Pristine Pharma Sdn. Bhd
p.82 ×3
unresolved
org
Pharmaniaga Marketing Sdn. Bhd
p.82 ×2
unresolved
org
PT Danpac Pharma Utang
p.83
unresolved
org
Other Payables Pharmaniaga Logistics Sdn. Bhd
p.83
unresolved
org
Pharmaniaga Berhad Pharmaniaga Marketing Sdn. Bhd
p.83
unresolved
org
Pharmaniaga International Corporation Sdn.Bhd
p.83
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.