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Ref. No. : 116/SMGA/VII/2025 Jakarta, July 16th 2025
Lampiran/Appendix : -
Kepada Yth./To
PT Bursa Efek Indonesia
Divisi Penilaian Perusahaan 3
Indonesia Stock Exchange Tower 1 Lantai 6
Jl. Jend. Sudirman Kav. 52-53
Kel. Senayan, Kec. Kby. Baru
Kota Jakarta Selatan, Daerah Khusus Ibukota Jakarta 12190
Perihal/Re : Penjelasan Perseroan terhadap Laporan Keuangan
Company Explanation of the Financial Statements
Dengan hormat, With respect,
Merujuk pada Surat No. S- With reference to Letter No. S-
08094/BEI.PP3/07-2025 Tanggal 11 Juli 08094/BEI.PP3/07-2025 dated July 11,
2025 yang dikirimkan PT Bursa Efek 2025, sent by PT Bursa Efek Indonesia to
Indonesia kepada PT Sumber Mineral PT Sumber Mineral Global Abadi Tbk
Global Abadi Tbk (“Perseroan”), dengan (“the Company”), the Company hereby
ini Perseroan memberikan penjelasan provides an explanation regarding
terkait Bagian C & D, sebagai berikut: Section C & D, as follows:
1. Latar belakang kenaikan kas dan bank 1. The increase in the Company's cash
Perseroan lebih kecil dibandingkan and bank balances was smaller than
uang muka yang dibukukan Perseroan the advance payments recorded by
sehubungan dengan CaLK tentang kas the Company in connection with CaLK
dan bank regarding cash and bank balances
Kas dan bank belum mencapai target Cash and bank balances did not reach
proyeksi dikarenakan untuk keperluan the projected target due to advance
uang muka pembelian batubara dan bijih payments for the purchase of coal and
nikel. nickel ore.
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2. CaLK tentang piutang 2. CaLK regarding receivables
a. Latar belakang peningkatan piutang a. Background to the 7422.95% increase
usaha sebesar 7422,95% atau sebesar in accounts receivable, amounting to
Rp83,55 miliar pada per 31 Desember Rp83.55 billion as of December 31,
2024 2024
Latar belakang peningkatan usaha terjadi The background to the increase in
karena terdapat kenaikan pendapatan business was due to an increase in the
Perseroan. Company's revenue.
b. Latar belakang penurunan piutang b. Background to the 76.22% decrease in
usaha sebesar 76,22% atau sebesar accounts receivable, or Rp64.53
Rp64,53 miliar pada per 31 Maret 2025 billion, as of March 31, 2025
Penurunan piutang usaha pada 31 maret The decrease in accounts receivable on
2025 karena terdapat realisasi March 31, 2025 was due to the realization
pembayaran atas piutang usaha tersebut. of payments on those accounts
receivable.
c. Kondisi terkini dari piutang usaha c. The current condition of accounts
dengan umur lebih dari 90 hari sebesar receivable aged more than 90 days
Rp5,09 miliar pada per 31 Maret 2025 amounted to Rp5.09 billion as of
March 31, 2025
Perseroan sudah menerima pembayaran The Company has received payment for
piutang usaha dengan umur lebih dari 90 accounts receivable aged more than 90
hari pada kuartal II 2025. days in the second quarter of 2025.
d. Rincian pelanggan yang mengalami d. Details of customers experiencing
kesulitan pembayaran atau tidak dapat payment difficulties or unable to pay
membayar piutang dari Perseroan receivables from the Company
Tidak terdapat kesulitan pembayaran There are no payment difficulties with
piutang dari pelanggan Perseroan. receivables from the Company's
customers.
3. CaLK tentang piutang lain-lain dari 3. CaLK regarding other receivables from
pihak ketiga third parties
a. Nature dan fungsi penggunaan dari a. Nature and function of the Company's
piutang lain-lain Perseroan other receivables
Piutang lain-lain tersebut merupakan sisa Other receivables are the remaining
dari saldo piutang pihak ketiga yang balance of third party receivables that
masih belum terealisasi. have not yet been realized.
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b. Latar belakang penurunan piutang b. Background to the 99.40% decrease in
lain-lain sebesar 99,40% atau sebesar other receivables, amounting to
Rp2,71 miliar pada per 31 Desember Rp2.71 billion as of December 31,
2024 2024
Perseroan telah menerima pembayaran The Company has received payment for
atas piutang lain-lain tersebut. these other receivables.
4. CaLK tentang uang muka 4. CaLK regarding down payments
a. Latar belakang peningkatan uang a. Background to the Company's
muka Perseroan sebesar 106,75% atau 106.75% increase in advance
sebesar Rp270,83 miliar pada per 31 payments, amounting to Rp270.83
Desember 2024 billion as of December 31, 2024
Peningkatan uang muka Perseroan The increase in the Company's advance
dikarenakan deposit yang dilakukan payments was due to deposits made by
Perseroan atas batubara dan bijih nikel the Company for coal and nickel ore to
untuk memenuhi kontrak pelanggan. fulfill customer contracts.
b. Latar belakang realisasi uang muka b. Background to the realization of the
Perseroan per 31 Maret 2025 baru Company's advance payment as of
terealisasi sebesar 10,30% March 31, 2025, which has only been
realized by 10.30%
Telah dilakukan pengiriman batubara dan Coal and nickel ore shipments have been
bijih nikel yang mengurangi saldo deposit made, reducing the Company's deposit
atau uang muka Perseroan. or advance payment balance.
c. Mekanisme perjanjian jual beli c. The Company's purchase and sale
Perseroan melalui uang muka agreement mechanism through
advance payments.
Perseroan melakukan deposit awal untuk The Company makes an initial deposit for
ikatan jual beli batubara dan bijih nikel, the sale and purchase of coal and nickel
kemudian pada saat batubara dan bijih ore, then when the coal and nickel ore are
nikel dikirim Perseroan melakukan delivered, the Company makes a
pembayaran kembali atas perhitungan payment based on the difference from
selisih dari uang muka tersebut. the advance payment.
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d. Rincian dana penawaran umum yang d. Details of public offering funds used
digunakan dan masih terdapat pada and remaining in the Company's
uang muka Perseroan advance payment
Berikut rincian dana penawaran umum The following are details of public
yang masih terdapat pada uang muka offering funds remaining in the
Perseroan: Company's advance payment:
Realisasi Penggunaan Saldo Uang Muka Hasil
Alokasi Dana IPO Dana IPO dari Dana IPO
Supplier
IPO Fund Allocation Realization of IPO Fund Down Payment Balance
Utilization from IPO Proceeds
PT Nikel Sukses
91.000.000.000 91.000.000.000 37.945.813.842
DelapanDelapan
PT Batuah Energi Prima 55.000.000.000 55.000.000.000 9.826.327.423
PT Aneka Mineral
18.050.000.000 18.050.000.000 -
Makmur Abadi
PT Iraksel Jaya Perkasa 9.015.000.000 9.015.000.000 -
PT Global Energy Bara
9.015.000.000 9.015.000.000 -
Internasional
Total 182.080.000.000 182.080.000.000 47.772.141.265
5. Latar belakang Perseroan mencatatkan 5. Background: The Company records
biaya penawaran umum sebagai public offering costs as a deduction
pengurang ekuitas from equity
Latar belakang biaya penawaran umum The background for public offering costs
menjadi pengurang ekuitas karena secara being deducted from equity is that they
substansi merupakan biaya profesional are essentially professional fees used to
yang digunakan untuk mendukung proses support the initial public offering (IPO)
penawaran umum perdana saham (IPO) di process on the Indonesia Stock Exchange
Bursa Saham Indonesia (IDX) sehingga (IDX), so that when the funds from the
pada saat realisasi dana masuk dari public offering are realized, these costs
penawaran umum biaya tersebut akan will reduce equity.
mengurangi ekuitas.
Berikut jurnal pencatatan saat realisasi The following is the journal entry when
penawaran umum perdana saham: the initial public offering of shares is
realized:
Saat dana atas penawaran umum perdana saham diterima
When the funds from the initial public offering of shares are received
Kas Cash XXX
Tambahan Modal disetor XXX
Additional paid-in capital
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Saat realisasi atas biaya ditangguhkan (biaya penawaran umum)
When realization of costs is deferred (public offering costs)
Tambahan Modal disetor XXX
Additional paid-up capital
Biaya ditangguhkan XXX
Deferred charges
6. CaLK tentang aset tetap 6. CaLK on fixed assets
a. Latar belakang penambahan aset a. Background to the addition of
tetap Perseroan sebesar Rp61,05 Rp61.05 billion in fixed assets to the
miliar pada per 31 Desember 2024 Company as of December 31, 2024
Aset Rincian Aset Tetap Tujuan Pembelian Biaya Perolehan (Rp)
Asset Details of Fixed Assets Purpose of Purchase Acquisition Cost (Rp)
Keperluan operasional
tambang entitas anak
Perseroan
VIBRO SANY ROLLER 1.200.000.000
Operational needs of
the Company's
subsidiaries' mines
Keperluan operasional
tambang entitas anak
WHEEL LOADER Perseroan
2.050.000.000
LIUGONG Operational needs of
the Company's
subsidiaries' mines
Keperluan operasional
tambang entitas anak
Alat Berat Perseroan
DUMP TRUCK SHACMAN 3.567.567.568
Heavy Equipment Operational needs of
the Company's
subsidiaries' mines
Keperluan operasional
tambang entitas anak
Perseroan
DUMP TRUCK SHACMAN 1.783.783.784
Operational needs of
the Company's
subsidiaries' mines
Keperluan operasional
tambang entitas anak
SANY EXCAVATOR Perseroan
7.280.272.302
SY365H Operational needs of
the Company's
subsidiaries' mines
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Keperluan operasional
tambang entitas anak
SANY EXCAVATOR Perseroan
7.280.272.302
SY365H Operational needs of
the Company's
subsidiaries' mines
Keperluan operasional
tambang entitas anak
Perseroan
CRUSHER 23.766.030.000
Operational needs of
the Company's
subsidiaries' mines
Total 46.927.925.956
TOYOTA.FORTUNER.2800 Kegiatan operasional
587.650.000
VRZ 4X2 A/T GR SPORT Operational activities
Kegiatan operasional
TOYOTA HILUX DC 1 447.600.000
Operational activities
Kegiatan operasional
TOYOTA HILUX DC 2 447.600.000
Operational activities
Kendaraan Kegiatan operasional
AVANZA 1.5GT CVT 247.500.000
Vehicles Operational activities
Kegiatan operasional
PCX 160 CBS 23.910.811
Operational activities
TOYOTA HILUX DC Kegiatan operasional
449.800.000
2.4GM/T Operational activities
MOBIL TOYOTA Kegiatan operasional
257.936.000
AVANZA/F 53GM Operational activities
Total 2.461.996.811
Kapal Kegiatan operasional
Kapal 5.505.000.000
Vessel Operational activities
Jumlah 5.505.000.000
Kegiatan operasional
AC 66.400.000
Operational activities
Kegiatan operasional
Dispenser 2.993.000
Operational activities
Kegiatan operasional
Furniture 376.622.000
Operational activities
Kegiatan operasional
GPS 13.800.000
Operational activities
Kulkas Kegiatan operasional
Peralatan 19.301.000
Refrigerator Operational activities
Equipment
Kursi Kegiatan operasional
74.800.000
Chair Operational activities
Kegiatan operasional
Laptop 171.554.300
Operational activities
Lemari Kegiatan operasional
6.000.000
Cupboard Operational activities
Meja Kegiatan operasional
55.766.396
Table Operational activities
Mesin Fotocopy Kegiatan operasional 76.312.500
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Photocopier Operational activities
Kegiatan operasional
Monitor 6.412.000
Operational activities
Kegiatan operasional
PC 31.319.400
Operational activities
Peralatan kantor Kegiatan operasional
821.400.000
Office equipment Operational activities
Peralatan proyek Kegiatan operasional
6.979.419.663
Project equipment Operational activities
Kegiatan operasional
Printer 2.375.000
Operational activities
Total 8.708.475.259
Keperluan operasional
tambang entitas anak
Aset dalam
Proses konstruksi Perseroan
penyelesaian 10.307.442.053
Construction process Operational needs of
Assets in settlement
the Company's
subsidiaries' mines
Total 10.307.442.053
b. Strategi Perseroan ke depannya b. The Company's future strategy in
dalammelakukan eksplorasi dan conducting exploration and mining
penambangan atas penambahan dari for the addition of fixed assets in the
Aset Tetap dalam bentuk alat berat form of heavy equipment
Penambahan asset tetap dalam bentuk The addition of fixed assets in the form of
alat berat ditujukan untuk meningkatkan heavy equipment is intended to improve
kinerja entitas anak Perseroan dalam the performance of the Company's
melakukan kegiatan pertambangan. subsidiaries in conducting mining
activities.
c. Realisasi penyelesaian dari aset atas c. Realization of completion of assets in
terdapatnya Aset Dalam Penyelesaian completion
Sampai dengan saat ini belum terdapat To date, there has been no realization of
realisasi atas penyusutan asset tersebut depreciation of these assets as they are
dikarenakan masih dalam proses still under construction.
konstruksi.
7. CaLK tentang properti penambangan 7. CaLK on mining properties
a. Latar belakang reklasifikasi aset a. Background to the reclassification of
eksplorasi dan evaluasi menjadi exploration and evaluation assets as
properti penambangan pada per 31 mining properties as of December 31
Desember
Latar belakang reklasifikasi aset ekplorasi The background to the reclassification of
dan evaluasi menjadi properti exploration and evaluation assets as
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penambangan pada 31 Desember 2024 mining properties as of December 31,
adalah ketika entitas telah menentukan 2024 is when the entity has determined
kelayakan teknis dan komersial untuk the technical and commercial feasibility
melanjutkan pengembangan sumber of continuing the development of
daya mineral sehingga mempunyai mineral resources, thereby having
keyakinan bahwa area tambang confidence that the mining area has the
mempunyai potensi untuk ditambang potential to be mined with commercial
dengan mempunyai keuntungan secara viability. Assets previously classified as
komersial. Aset yang sebelumnya exploration and evaluation assets, such
diklasifikasikan sebagai aset eksplorasi as exploration rights and research costs,
dan evaluasi, seperti hak eksplorasi dan are now transferred to the mining
biaya penelitian, sekarang dialihkan ke property category, which is planned to be
kategori properti pertambangan yang operational and producing mining results
direncanakan tahun 2025 sudah by 2025.
beroperasi dan menghasilkan hasil
tambang.
Berikut adalah alasan lebih detail The following are more detailed reasons
mengapa reklasifikasi terjadi: why the reclassification occurred:
a. Penentuan Kelayakan: a. Feasibility Determination:
Setelah melakukan eksplorasi dan After conducting exploration and
evaluasi, entitas harus menilai apakah evaluation, the entity must assess
sumber daya mineral tersebut layak untuk whether the mineral resources are
ditambang secara teknis dan komersial. technically and commercially feasible to
mine.
b. Perubahan Status: b. Change in Status:
Ketika kelayakan telah ditetapkan, aset When feasibility has been established,
eksplorasi dan evaluasi tidak lagi exploration and evaluation assets are no
dianggap sebagai aset dalam tahap longer considered assets in the
eksplorasi, tetapi menjadi aset yang exploration stage, but become assets
terkait dengan pengembangan sumber related to mineral resource
daya mineral. development.
c. Pengalihan Aset: c. Asset Transfer:
Aset yang sebelumnya diklasifikasikan Assets previously classified as
sebagai aset eksplorasi dan evaluasi, exploration and evaluation assets, such
seperti hak eksplorasi dan biaya as exploration rights and research costs,
penelitian, sekarang dialihkan ke kategori are now transferred to the mining
properti pertambangan. property category.
d. Standar Akuntansi: d. Accounting Standards:
Standar akuntansi seperti PSAK 106 Accounting standards such as PSAK 106
Aktivitas Eksplorasi dan Evaluasi pada Exploration and Evaluation Activities in
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Pertambangan Sumber Daya Mineral Mineral Resource Mining govern this
mengatur tentang reklasifikasi ini, dimana reclassification, where exploration and
aset eksplorasi dan evaluasi harus dinilai evaluation assets must be impaired
penurunan nilainya sebelum before reclassification.
direklasifikasi.
Dengan kata lain, reklasifikasi terjadi In other words, reclassification occurs as
sebagai akibat dari keberhasilan proses a result of the success of the exploration
eksplorasi dan evaluasi, yang mengarah and evaluation process, which leads to
pada keyakinan bahwa area tersebut the belief that the area can be developed
dapat dikembangkan menjadi tambang into a profitable mine.
yang menguntungkan.
b. Tujuan dari properti pertambangan b. Purpose of the mining properties
yang dicatatkan Perseroan recorded by the Company
Tujuan dari properti penambangan yang The purpose of the mining properties
dicatatkan oleh Perseroan adalah untuk recorded by the Company is to
mencatat dan melaporkan nilai properti accurately record and report the value of
tambang Perseroan dengan tepat setelah the Company's mining properties after
melalui studi kelayakan teknis dan conducting technical feasibility and
kelangsungan usaha serta secara business continuity studies and ensuring
komersial tambang sudah bisa that the mines are commercially
beroperasional pada tahun 2025. operational by 2025.
c. Rincian dan tujuan penambahan c. Details and objectives of the addition
properti penambangan pada per 31 of mining properties as of December
Desember 2024 sebesar Rp18,09 31, 2024, amounting to Rp18.09
miliar billion.
Rincian properti pertambangan The details of mining properties are the
merupakan proses pembangunan process of developing mining support
penunjang pertambangan pada entitas facilities at the Company's subsidiaries.
anak Perseroan. Tujuan penambahan The purpose of adding mining properties
properti penambangan adalah is to support the mining development
mendukung proses Pembangunan process of the Company's subsidiaries to
penambangan entitas anak Perseroan be more effective and efficient.
agar lebih efektif dan efisien.
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d. Latar belakang belum terdapat d. Background: No mining supplies
persediaan dari hasil penambangan available yet
PT Jasatama Mandiri Sukses akan mulai PT Jasatama Mandiri Sukses will begin
proses pertambangan pada kuartal 3 the mining process in the third quarter of
tahun 2025. 2025.
8. CaLK tentang utang pembiayaan 8. CaLK regarding financing debt
Latar belakang penurunan sebesar 100% The background to the 100% decrease,
atau sebesar Rp19 miliar pada periode 31 or Rp19 billion, in the period ending
Desember 2024 disebabkan penurunan December 31, 2024, was due to a
utang pembiayaan Perseroan dikarenakan decrease in the Company's financing
telah dilunasi. debt as it had been repaid.
9. CaLK tentang utang usaha 9. CaLK on business debt
a. Latar belakang peningkatan utang a. Background to the increase in trade
usaha kepada pihak ketiga pada payables to third parties in the period
periode 31 Desember 2024 sebesar ending December 31, 2024, by
467,19% atau sebesar Rp99,31 miliar 467.19% or Rp99.31 billion
Peningkatan utang usaha pihak ketiga The increase in trade payables to third
pada periode 31 desember 2024 parties in the period ending December
dikarenakan peningkatan pembelian 31, 2024, was due to an increase in the
Perseroan yang sejalan dengan Company's purchases in line with
meningkatnya Penjualan pada akhir tahun increased sales at the end of 2024.
2024.
b. Latar belakang penurunan utang usaha b. Background to the 467.19% decrease
kepada pihak ketiga pada periode 31 in trade payables to third parties as of
Maret 2025 sebesar 467,19% atau March 31, 2025, amounting to IDR
sebesar Rp99,31 miliar 99.31 billion
Penurunan utang usaha kepada pihak The decrease in trade payables to third
ketiga dikarenakan Perseroan sudah parties was due to the Company having
melakukan pembayaran atas utang-utang already made payments on these debts.
terserbut.
c. Latar belakang peningkatan utang c. Background to the 260.74% increase
usaha dengan umur lebih dari 31 hari in trade payables aged over 31 days,
sebesar 260,74% atau sebesar amounting to Rp23.35 billion
Rp23,35 miliar
Peningkatan utang usaha lebih dari 31 hari The increase in trade payables aged over
dikarenakan terdapat beberapa invoice 31 days was due to discrepancies in the
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yang ada perbedaan perhitungan dan calculation of several invoices, which are
sedang dalam tahap pembahasan. currently under discussion.
d. Kondisi terkini dari utang usaha d. Current status of business debt to
kepada pihak ketiga third parties
Kondisi terkini dari utang usaha kepada The current status of business debt to
pihak ketiga adalah Perseroan tidak third parties is that the Company has not
menambah utang baru yang memiliki incurred any new debt with a repayment
jangka waktu pelunasan lebih dari 90 hari. period of more than 90 days.
e. Strategi Perseroan dalam e. The Company's strategy to minimize
meminimalisir risiko gagal bayar atas the risk of default on debts,
utang-utang khususnya utang usaha particularly trade payables
Utang usaha Perseroan jumlahnya tidak The Company's trade payables are
signifikan sehingga tidak terdapat risiko insignificant in amount, so there is no risk
gagal bayar atas utang-utang tersebut. of default on these debts.
10. CaLK tentang utang lain-lain 10. CaLK regarding other debts
a. Nature dan detail dari utang lain-lain a. Nature and details of the Company's
Perseroan other payables
Utang lain-lain merupakan modal kerja Other payables are working capital from
dari pihak ketiga. third parties.
b. Latar belakang peningkatan utang lain- b. Background to the increase in other
lain pada 31 Maret 2025 sebesar debts on March 31, 2025, by 33.41%
33,41% atau sebesar Rp65,97 miliar or Rp65.97 billion
Utang lain-lain mengalami kenaikan Other debts increased due to debts from
dikarenakan adanya utang dari Bapak Mr. Wongso Indrajit in the form of
Wongso Indrajit berupa modal kerja yang working capital used by the Company to
digunakan Perseroan untuk pembelian purchase nickel ore.
bijih nikel.
c. Skema bunga dan pembayaran dari c. Interest and payment schemes for
utang lain-lain other debts
Tidak ada bunga atas utang lain-lain There is no interest on these other debts.
tersebut.
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11.CaLK tentang liabilitas sewa 11. CaLK on lease liabilities
Tujuan pencatatan tentang liabilitas sewa The purpose of recording lease liabilities
dalam laporan keuangan adalah untuk in the financial statements is to reflect
mencerminkan kewajiban Perusahaan dari the Company's obligations from lease
perjanjian sewa sesuai dengan kriteria agreements in accordance with the
yang terkandung dalam PSAK 116 serta criteria contained in PSAK 116 and the
jumlah kewajiban masa depan yang harus amount of future obligations that must
dibayar perusahaan. be paid by the company
Aset yang disewa Perusahaan merupakan The assets leased by the Company are
alat berat yang digunakan untuk heavy equipment used for operations
operasional yang digunakan untuk that are leased to the Group and the
disewakan ke Grup dan sewa ruangan di lease of space on the 2nd floor of the
Gedung Graha BIP Lantai 2. Graha BIP Building.
12. CaLK tentang beban masih harus 12. CaLK regarding expenses still to
dibayar terkait latar belakang jasa be paid related to professional
profesional pada periode 31 Maret services in the period ending March
2025 31, 2025
Beban jasa professional adalah jasa audit Professional service expenses are audit
periode tahun 2024 yang pembayarannya services for the 2024 period, the
sudah terealisasi pada kuartal 2 2025. payment for which was realized in the
second quarter of 2025.
13.CaLK tentang liabilitas sewa terkait 13. CaLK regarding lease liabilities
tujuan penyewaan alat berat dari related to the purpose of leasing
Perseroan beserta lokasi heavy equipment from the Company
penggunaannya and its location of use
Tujuan penyewaan alat berat dari The heavy equipment leased by the
Perseroan akan digunakan oleh entitas Company will be used by its subsidiaries
anak untuk operasional Perusahaan yang for the Company's operations, which will
digunakan untuk disewakan ke Grup. be leased to the Group.
Lokasi alat berat berada di Wilayah Izin The heavy equipment is located in the
Usaha Pertambangan PT Jasatama Mining Business License Area of PT
Mandiri Sukses di Desa Sambalagi, Jasatama Mandiri Sukses in Sambalagi
Kecamatan Bungku Pesisir, Kabupaten Village, Bungku Pesisir Subdistrict,
Morowali, Provinsi Sulawesi Tengah. Morowali Regency, Central Sulawesi
Province.
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14.CaLK tentang utang bank 14. CaLK on bank debt
a. Latar belakang peningkatan utang a. Background to the increase in short-
bank jangka pendek dan jangka term and long-term bank debt as of
panjang pada periode 31 Maret 2025 March 31, 2025, by 174.22% or
sebesar 174,22% atau sebesar Rp20.14 billion
Rp20,14 miliar
Peningkatan utang bank tersebut The increase in bank debt was due to the
dikarenakan untuk modal kerja Perseroan. Company's working capital.
b. Pembatasan dan status pemenuhan b. Restrictions and the Company's
Perseroan atas pembatasan- compliance status with the
pembatasan yang ditetapkan dalam restrictions stipulated in the debt
perjanjian utang agreement
Terdapat pembatasan-pembatasan yang There are restrictions stipulated in the
ditetapkan dalam pejanjian utang bank. bank debt agreement. These include the
Diantaranya adalah sebagai berikut: following:
§ Current Ratio (CR) minimal 1,00x (CR = § Current Ratio (CR) of at least 1.00x
Current Assets : Current Liabilities). (CR = Current Assets : Current
Liabilities).
§ Debt Equity Ratio (DER) maksimal § Debt Equity Ratio (DER) maximum of
3,00x (DER =Total Liabilities : Total 3.00x (DER = Total Liabilities : Total
Equity). Equity).
c. Pemenuhan yang harus dipenuhi oleh c. Requirements that must be met by
Perseroan dengan bank per 31 Maret the Company with the bank as of
2025 terkait hasil perhitungan atau March 31, 2025, related to the
komponen keuangan Perseroan Company's financial calculations or
components
Berikut hasil perhitungan atau komponen The following are the Company's
keuangan Perseroan terkait pemenuhan financial calculations or components
tersebut : related to these requirements:
§ Current Ratio (CR) = 1,9x § Current Ratio (CR) = 1.9x
§ Debt Equity Ratio (DER) = 0,85x § Debt Equity Ratio (DER) = 0.85x
d. Dampak material terhadap d. Material impact on business
keberlangsungan usaha yang akan continuity that will be incurred by the
didapatkan oleh Perseroan dalam hal Company in the event of failure to
tidak terpenuhinya kewajiban tersebut fulfill such obligations in a timely
secara tepat waktu manner
Tidak terdapat dampak material. There is no material impact.
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Page 14
e. Tujuan penggunaan utang bank e. Purpose of the Company's bank debt
Perseroan
Utang Bank digunakan untuk modal kerja Bank debt is used for the Company's
Perseroan. working capital.
f. Sumber dana yang akan digunakan f. The source of funds that the
Perseroan untuk memenuhi kewajiban Company will use to fulfill its bank
utang bank Perseroan sebesar Rp31,71 debt obligations amounting to
miliar per 31 Maret 2025 mengingat Rp31.71 billion as of March 31, 2025,
Perseroan saat ini hanya membukukan considering that the Company
kas sebesar Rp10,86 miliar currently only has cash reserves of
Sumber dana yang akan digunakan untuk Rp10.86 billion
memenuhi kewajiban utang bank dari The source of funds that will be used to
hasil usaha Perseroan. fulfill the Company's bank debt
obligations will come from the
Company's operating results.
g. Keyakinan Perseroan dalam memenuhi g. The Company's confidence in
kewajiban utang bank secara tepat fulfilling its bank debt obligations in a
waktu timely manner
Perseroan yakin dapat memenuhi The Company is confident that it can
kewajiban utang bank secara tepat waktu. fulfill its bank debt obligations in a timely
manner.
h. Strategi Perseroan dalam h. Strategi Perseroan dalam
meminimalisir risiko gagal bayar atas meminimalisir risiko gagal bayar atas
utang-utang khususnya untuk utang utang-utang khususnya untuk utang
kepada bank kepada bank
Perseroan menjaga financial covenant Perseroan menjaga financial covenant
yang telah ditetapkan oleh bank. yang telah ditetapkan oleh bank.
15. CaLK tentang uang muka 15. CaLK regarding customer down
pelanggan terkait nature dan rencana payments related to the nature and
realisasi dari uang muka yang telah realization plan of down payments
diberikan dari pelanggan that have been given by customers
Nature dari uang muka pelanggan adalah The nature of customer down payments
penerimaan sebagian pembayaran atas is partial payment received for contracts
kontrak yang telah disepakati dengan that have been agreed upon with
pelanggan sedangkan rencana customers, while the realization plan will
14/19
Page 15
realisasinya akan dilakukan setelah be carried out after the goods have been
pengiriman barang. delivered
16. CaLK tentang provisi biaya 16. CaLK regarding provisions for
reklamasi dan penutupan tambang reclamation and mine closure costs
Berikut kami lampirkan rincian dari Attached are the details of the
perhitungan provisi biaya tersebut: calculation of these provisions:
Keterangan Description Jumlah Amount
Jaminan Pasca Tambang
169.545.000
Post-Mining Guarantee
Jaminan Reklmasi
587.887.400
Reclamation Guarantee
Total Provisi biaya reklamasi dan penutupan tambang
757.432.400
Total Provision for reclamation and mine closure costs
17. CaLK tentang penjualan bersih 17. CaLK on net sales
a. Latar belakang peningkatan a. Background to the increase in the
pendapatan Perseroan pada periode Company's revenue for the periods
31 Desember 2024 dan 31 Maret 2025 ending December 31, 2024 and
March 31, 2025
Peningkatan pendapatan Perseroan The increase in the Company's revenue
dikarenakan adanya peningkatan was due to increased demand for coal
kebutuhan batubara dan bijih nikel di and nickel ore in the domestic sector.
sektor domestik.
b. Nature atas pendapatan solar per 31 b. Nature of solar income as of
Desember 2024 sebesar Rp2,27 miliar December 31, 2024, amounting to
Rp2.27 billion
Perseroan sedang menjajaki bidang usaha The Company is exploring a new
baru yaitu penjualan energi cair. business field, namely the sale of liquid
energy.
18. CaLK tentang beban pokok 18. CaLK regarding cost of revenue
pendapatan terkait latar belakang related to the background of the
peningkatan beban pokok increase in the Company's cost of
pendapatan Perseroan revenue
Kenaikan beban pokok pendapatan The increase in cost of revenue was due
dikarenakan kenaikan harga bijih nikel. to an increase in the price of nickel ore.
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Page 16
19. CaLK tentang beban usaha 19. CaLK on business expenses
a. Latar belakang peningkatan beban a. Background to the increase in salary
gaji beserta rincian (jumlah, status expenses and details (number,
karyawan, dan fungsi) dari employee status, and function) of the
penambahan karyawan Perseroan addition of employees to the
Company
Latar belakang peningkatan beban gaji The background to the increase in salary
dikarenakan meningkatnya aktivitas expenses is due to the increase in the
operasional Perseroan sehingga Company's operational activities, which
Perseroan melakukan penambahan has led the Company to add human
sumber daya manusia untuk menunjang resources to support these conditions.
kondisi ini.
Berikut detail penambahan karyawan The following are details of the addition
pada masing-masing divisi beserta jumlah of employees in each division and the
kenaikan gaji: amount of salary increases:
2024 2025
Divisi Jumlah Karyawan
Jumlah Gaji Jumlah Karyawan Jumlah Gaji
Division Number of
Salary Amount Number of Employees Salary Amount
Employees
Direksi dan Komisaris
Board of Directors and Board 6 3.015.633.650 6 725.475.826
of Commissioners
Finance, Accounting, dan Tax 4 470.187.223 6 155.375.729
Human Resources & General
1 70.714.885 1 25.212.623
Affairs
Operational 12 2.730.692.344 18 996.201.243
b. Rincian beban jasa profesional yang b. Details of professional service
dicatatkan Perseroan expenses recorded by the Company
Rincian beban jasa profesional yang Details of professional service expenses
dicatatkan Perseroan adalah sebagai recorded by the Company are as follows:
berikut:
Keterangan Description Jumlah Amount
Biaya tahunan Rp355.579.062
Biaya jasa annual report Rp35.000.000
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Page 17
c. Rincian beban legal dan perizinan c. Details of legal and licensing
yang dicatatkan Perseroan expenses recorded by the Company
Rincian beban legal dan perizinan yang Details of legal and licensing expenses
dicatatkan Perseroan adalah sebagai recorded by the Company are as follows:
berikut:
Keterangan Description Jumlah Amount
Biaya jasa pengurusan dokumen
pertambangan PT Jasatama Mandiri Rp1.449.970.483
Sukses
20. CaLK tentang pendapatan atau 20. CaLK regarding income or other
beban lain-lain expenses
a. Latar belakang Perseroan mencatatkan a. Background The Company recorded
rugi pada periode 31 Desember 2024 a loss for the period ending
December 31, 2024
Terdapat biaya bunga pinjaman sehingga There were loan interest expenses,
beban lain-lain lebih besar dibanding resulting in other expenses exceeding
dengan pendapatan lain-lain. other income.
b. Rincian pos pencatatan lain-lain bersih b. Details of other net accounting items
yang sebesar Rp2,91 miliar pada amounting to Rp2.91 billion for the
periode 31 Maret 2025 period ending March 31, 2025
Rincian pendapatan lain-lain sebesar Details of other income amounting to
Rp2,91 M adalah sebagai berikut: Rp2.91 billion are as follows:
Keterangan Description Jumlah Amount
Keuntung selisih kurs
Rp1.506.075.768
Foreign exchange gains
Pendapatan bunga deposito
Rp 4.745.104
Interest income from deposits
Pendapatan atas penalty
Rp 1.567.805.363
Penalty income
Biaya pinjaman bank
Rp (145.835.055)
Bank loan costs
Beban lain-lain
Rp (21.169.835)
Other expenses
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c. Rincian pos pencatatan lain-lain c. Details of other net accounting items
bersih yang bernilai negatif sebesar with a negative value of Rp3.67 billion
Rp3,67 miliar pada periode 31 for the period ending December 31,
Desember 2024 2024
Berikut rincian pos pencatatan lain-lain The following are details of other net
bersih: recording items:
Keterangan Description Jumlah Amount
Biaya administrasi bank
(2.105.920.054)
Bank administration fees
Biaya cadangan kerugian piutang usaha
(401.557.856)
Business receivables loss reserve
Rugi pelepasan aset hak guna
(245.675.833)
Loss on disposal of right-of-use assets
Selisih kurs atas transaksi mata uang asing
Exchange rate differences on foreign currency transactions (1.612.683.124)
Lain-lain
688.803.966
Other
Total (3.677.032.901)
D. Lain-Lain D. Others
1. Rencana tindakan korporasi dalam 1. Corporate action plans for the next 12
periode 12 (dua belas) bulan ke depan (twelve) months
Sampai dengan saat ini belum terdapat To date, there are no corporate action
rencana tindakan korporasi. plans.
2. Informasi/fakta/kejadian penting 2. Other important
lainnya yang material dan dapat information/facts/events that are
mempengaruhi harga efek Perseroan material and may affect the price of
yang belum diungkapkan kepada the Company's securities that have not
publik been disclosed to the public
Sampai saaat ini tidak ada kejadian To date, there are no other important
penting lainnya yang material dan dapat events that are material and may affect
mempengaruhi harga efek Perseroan the price of the Company's securities that
yang belum diungkapkan kepada publik. have not been disclosed to the public.
18/19
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Demikian Penjelasan Perseroan terhadap This concludes the Company's
Laporan Laporan Keuangan ini kami explanation of the Financial Statements.
sampaikan. Atas perhatiannya, kami We thank you for your attention.
sampaikan terima kasih
Hormat kami Sincerely,
PT Sumber Mineral Global Abadi Tbk
Mona Dita Saraswati
Corporate Secretary
Tembusan:
- Otoritas Jasa Keuangan.
19/19
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Indonesia Stock Exchange
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PT Batuah Energi Prima
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PT Iraksel Jaya Perkasa
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PT Jasatama Mandiri Sukses
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Wongso Indrajit
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PT Jasatama
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PT Mandiri Sukses
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PT Jasatama Mandiri
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Mona Dita Saraswati
· Corporate Secretary
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