20250508_ICON_Penyampaian Bukti Iklan_31884314_lamp1.pdf

3. Laporan Keuangan ICON

Catatan/ 2024 2023”) 1 Januari 2023
Notes January 12023
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kes dan setara kas 264343738 11070410345 4086720324 — 5498.525.123 asn ana casn eguwslerus
Piutang usaha 2.5,33,37,38 53.039 283.497 60.940.976.577 83.403.434.102 Account receivables
Pjutang lain-ain Other receivables
Pihak ketiga 26,38 8412742007 2870677739 5.311.086.103 Third parties
Pihak beretasi 20,312,38 110261301375 — 1028301.375 — 1.290.045.739 Related partios
Persediaan - bersih 27 40882267853 — 40.070098288 — 38.017.640.792 Inventoriss - net
Beban dibayar dimuka 298 2.506.684.244 3.144.404.970 419.588.343 Prepaid expenses
Uang muka 8 1ATI.193843 1.007.192.843 Advances
Pajak dibayar dimuka 20,302 2.532.764.065 1.648.108.507 Prepaid taxos
Jumlah aset lancar 121.008.548.81: 120.794.482.433 Total current assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Persediaan - bagian tidak lancar ag 1182591564625 118809564626 118869564828 — Inventories - non-cument portion
Aset keuangan pada nilai wajar Financial assets at fair value
melalui laba rugi 2,10,37.38 - 40.000.000 49.000.000 through profit and loss
Investasi pada entitas asosiasi 2nd 68970558 70.524.385 71.628.723 investment In associato entiles
Aset telap - setelah dikurangi Fixed assets - net of sccumulated
akumulasi penyusutan sebasar depreciation amounting to
Rp 27.419.107.B42 pada tahun Rp 27.419,107,842 in 2024
2024 (2023: Rp24.81050732) — 2112 16851.884716 16732382458 — 10303054677 (2023 : Rp24.810.950.732)
Teksiran tagihan resllusi pajak 20,302 7689112213 — 5653639530 — 2028748152 — Estimaled ciaims fortax refund
Tanah yang belum dikembangkan 2m,310 24.835.580.000 24.835.580.000 14.648.000.000 Land for development
Uang muka komitmen Joint-Operation
kerjasama operasi 3tc 46771605157 47.842.026702 — 51.914.695.618 commitment advances
Amottisasi ditangguhkan 31c » 8289578485 — 19.246.204.285 Unamortized discount
(Aset hak guna 18 18600.710.377— 1B.456.871.B43 1.883.510.176 Right ofuso assets, net
/Aset pajak tangguhan 20,304 3013745228 — 4.030687.230 4.235.234.014 Delfered tax assets
Assets for post-
/Aset imbalan pascekerja 2n29 165.292.853 172974254 150.142.056 employment benefits
Aset tidak lancar isinya 1831b,37,38— 5450188810 5047729527 6.000.196.962 Other assots
Jumlah aset tidek lancar 238.087.652. 1244.050.563.485 | 235.300.930.987 Total non-current assets
JUMLAH ASET 369.076.201.735  364.845.035.918 371.248.007.154 TOTAL ASSETS
") Direktasifikasi (Catatan 40) 1) AS recinssined (Nota 40)

") Disafikan kembali (Catatan 41) “JRestated (Noted 41)

Notes 2024 2023) 4 Januari 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EGUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank 2x1538 - - 2529300.000 Bank loans
Utang usaha Account payables
Pihak ketiga 2x16,33,38— 20628638416 20092628.581 — 36.264.442347 Third parties
Utang isindsin 2x,17.314,38 Other payables
Pihak ketiga 5086.327.084 3895372388 — 3.055.519.723 Third partiss
Pihak berelasi 60.637.882.160 63.727.882.161 62.371.840.161 Related parties
Utang pejak 20,30b 12808271003 12292392325 — 18.094.100.74 Tares payabio
Beban yang masih harus dibayar 1838 13.174.381.372 14341724411 16477081831 Acorued expenses
Pendapatan diterima dimuka 19 3074.289305 — 2084752781 121275270 Unsomed revenues
Uang muka pelanggan 20 2781760489 2781780459 2.008.531.699 'Advances from customers
Liebilitas sewa - begian lancar 21,38 11002876133 4.517.208632 | 1269359138 Lease fabiitias - cument portion
Jumlah Ilabilitas jangka pondok 131.380.305912  133.634.021.748 — 145.082.022424 Total current Iiabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang pinjaman kepada
- pihak beretasi 31a 9550245144 3550245144 — 3550245144 Loan payables to related partias
Pendapatan diterima dimuka Uneamned revenue -
- begisn tidak lancar 193te 497.033.498 497.033.498 497.033498 Non-current portion
Lease liabilitios -
Liebiltas sewa-bagian tklaklancar —” 21,38 ——)/”S604802203  BO1KIIN20 1000052048 non-cument porion
Jumlah Ilebilitas jangka panjang 861.080.845 10.972.648.862 062.341.490 Total non-current Ilabilities
Jumlah Ilabilitas 141.011.416.TST — 144-506.670.310  150.145.263.014 Total Iiabilities
EKUITAS FaVITY
Modal saham - nilai nominal Rp 56.125 per saham Share capital - Rp 58.125 par value per share
Modal dasar - 2.750.000.000 saham “Authorized - 2.750.000.000 shares
Modal ditempatkan dan disetor - Issueg and fully paid-in capital
1.089.750.000 saham 23 61.162.218.750 61.162.218.750 61.162.218.750 1.089.750.000 shares
Tambahan modal disetor 24 57.610.525.455 57.610.525.455 57.610.525.455 Additional paid-in capital
Saldo laba 29636737987 32250771305 33418.381.692 Relained eamings
Pengukuran kembali Ilabitas imbalan pestl Romeasurement of defined benefit
- setelah pajak 1324041244 1387112507 1.TSOTBS.OGT Ieibiit - not of tax
Jumlah ekuitas yang dapat Total eguity attributablo to
Distribusikan kepada Pemilik
Entitas Induk 149.733.523.406 152.456.628.107 153.950.911.864 Owners af the parant enlity
Kepentingan non - pengendali 22 68331201572 67.881.737.501 — 67.151.831.376 Non-controting interest
JUMLAH EKUITAS 218.064724.978 — 220.398.365.608 — 221.102.749.240 TOTAL ERUITY
JUMLAH LIABILITAS DAN EKUITAS 359.076.201.735 364.845.035. 371.248.007.154 TOTAL LIABILITIES AND EGUITY
") Direklasifikasi (Catatan 40) 1J/As reolassified (Note 40)
") Disajikan kembali (Catatan 41) "JRestated (Noted 41)

Gatatar”

Notes 2024 2023”)
PENDAPATAN BERSIH 2125 204.952300691 181.373.119.160
BEBAN POKOK PENDAPATAN 2125 (183470225009) (162.072.724.888)
LABA BRUTO 21.462.075.622 19.300.394.291
BEBAN USAHA 227
Beban operasional 7.208.005.393 (25.526.337.336)
Jumlah beban usaha (21.208.005.300) — (25.526.337.336)
RUGI USAHA (5.743.920.777) (6.225.943.015)
PENDAPATAN (BEBAN) LAIN-LAIN 2
Diskon amortisasi ate - (8.841.714.748)
Beban penurunan nilai uang muka 3te (2.070.421.545) -
Pendapatan lainnya - bersih 28 2.910.367.200 5.409.305.940
Beban keuangan 28 (710.821.185) (364.016.210)
Pendapatan keuangan 28 279.251.908 400.248.382
Pendapatan bagi hasil ato 4.437.198.745 6.064.244.174
Penurunan nilai piutang usaha

dan lain-lain 5813 - (74.233.700)
Bagian atas rugi entilas asosiasi 4 (1.553.445) (1.104.330)

Jumlah beban lain-lain - bersih

LABA (RUGI) SEBELUM MANFAAT (BEBAN)
PAJAK PENGHASILAN

MANFAAT (BEBAN)
PAJAK PENGHASILAN 20
Pajak kini
Pajak tangguhan

RUGI TAHUN BERJALAN

PENGHASILAN KOMPREHENSIF LAIN
Tidak akan direklasifikasi
ke laba rugi:
Kerugian aktuarial kumulatif
imbalan kerja
Pajak penghasilan tangguhan terkait
JUMLAH PENGHASILAN KOMPREHENSIF LAIN

JUMLAH RUGI KOMPREHENSIF
TAHUN BERJALAN

RUGI TAHUN BERJALAN YANG
DAPAT DIATRIBUSIKAN KEPADA:

4.844.021.674 6.502.720.434
(699.908.103) 366.726.389
(165.615.460) (411.887.225)

(1.059.572.849) (14.370.735)
(2.124.996.412) (59.171.575)

(191.275.083) (408.735.256)
42.630.847 (298.470.801)

NET REVENUES
COST OF REVENUES
GROSS PROFIT

OPERATING EXPENSES
Operationel expenses

Total operating expenses
LOSS FROM OPERATIONS

OTHER INCOME (EXPENSES)

Amortization discount

Down payment Impalrment charge

Gain on sale of fixed assets

Loss on foreign exchange - net

Interest expense of bank Ioans

Intarast expense of finance leose

Tax expensos and penaily
Current tax

Others - net

Total other oxpenses -net

PROFIT (LOSS) BEFORE
INCOME TAX BENEFIT (EXPENSES)

INCOME TAX BENEFIT (EXPENSES)
Current tax
Deferred tax

LOSS FOR THE YEAR

OTHER COMPREHENSIVE INCOME

Items that will not be reclassifed
to prolitor loss:
Actuarial Loss in post-empioyment
benefit

Detorred income tax related

(148.644.219) (705.206.057) TOTAL OTHER COMPREHENSIVE INCOME

(2.273.640.631) (764.377.632)

Pemilik entitas Induk (2.850.033.349) (1.131.610.387
Kepentingan non-pengendali 525036237. 1.072.438.812
RUGI TAHUN BERJALAN (2.124.996.412) (59.171.575)
Catatan/
Notes 2024 20237)
JUMLAH RUGI KOMPREHENSIF
TAHUN BERJALAN YANG DAPAT
DIATRIBUSIKAN KEPADA:
Pemilik entitas induk (2.723.104.702) (1.494.283.757)
Kepentingan non-pengendali 22 489.464.071 129.906.125
JUMLAH RUGI KOMPREHENSIF
TAHUN BERJALAN (2.275.640.031) 964.377.632)
LABA (RUGI) PER SAHAM - DASAR 32

") Direklasifikasi (Catatan 40)
") Disajikan kembali (Catatan 41)

—u

TOTAL COMPREHENSIVE LOSS
FOR THE YEAR

LOSS FOR THE YEAR
ATTRIBUTABLE TO:
(Egulty holders of the parent company

TOTAL COMPREHENSIVE LOSS

Eguity holders of the parent company
Non-controling interest

TOTAL COMPREHENSIVE LOSS
FOR THE YEAR

PROFIT (LOSS) PER SHARE - BASIC

")As reciassified (Note 40)
")Restated (Noted 41)

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ARUS KAS DARI AKTIVITAS OPERASI

Penerimaan dari pelanggan

Penerimaan restitusi pajak

Pembayaran kepada pemasok dan karyawan
Serta operasional lainnya - bersih

Pembayaran bunga pinjaman

Pembayaran pajak penghasilan

Penerimaan pendapatan bunga deposito
dan jasa giro

KAS BERSIH DIPEROLEH DARI
AKTIVITAS OPERASI

ARUS KAS DARI AKTIVITAS INVESTASI

Hasil penjualan aset tetap

Pembayaran untuk perolehan aset lelap

Penempatan'penerimaan kas dibatasi
penggunaannya

KAS BERSIH DIPEROLEH DARI

2024 2023

220348543033 — 161.054.725.719
2.028.748.152 -
(200351.287.253) —(154.856.761.347)
(710.821.185) (583.350.048)
(4.641.794.751) (4.441.100.057)
279.251.908 507.387.450
TG:952.630.504 1.900.953.727
328.126.127 306.027.028
(51085.682.370) — (3.054.671.872)
(493.513.483) 949.213.720

(DIGUNAKAN UNTUK) AKTIVITAS INVESTASI (5.143.049.726) — (1.709.401.124)

ARUS KAS DARI AKTIVITAS PENDANAAN

Kenaikan (penurunan) utang lain-lain - pihak
berelasi dan pihak ketiga

Kenaikan (penurunan) utang sewa
pembiayaan - bersih

Penerimaan (pembayaran) utang bank

KAS BERSIH DIGUNAKAN UNTUK
AKTIVITAS PENDANAAN

PENURUNAN BERSIH
KAS DAN SETARA KAS

KAS DAN SETARA KAS
'AWAL TAHUN

KAS DAN SETARA KAS
AKHIR TAHUN

(8080000.001) — 2727825.358
(1735900216) — (1.801.884.700)
» (2528300000)

(4.325.900.217) (1.603.358.342)

6.983.689.961 (1.411.305.739)
4.086.720.384 5.498.526.123
1.070.410.345

4.086.720.384

CASH FLOWS FROM OPERATING ACTIVITIES

Recelpts from customers
Receipt from tax refund
Paymenis to suppilers
land olher operating expenses - net
Interost Expenses paid
Payment for taxos
Interest income on time deposits.
and current account
NET CASH PROVIDED FROM
OPERATING ACTIVITIES

CASH FLOWS FROM INVESTING ACTIVITIES
Process from disposal of fixed assets
Cash payments for acguisition of iced assets

Placemeni/Receipts of restricted cash

NET CASH PROVIDED FROM
(USED IN) INVESTING ACTIVITIES

CASH FLOWS FROM FINANCING ACTIVITIES
Increase (decroase) in olher payables
related and thind partiss
Increase (decrease) of inance partiss leasa
payable - net
(Cash receipts from barik loans
NET CASH USED IN
FINANCING ACTIVITIES

NET DECREASE
CASH AND CASH EGUIVALENTS

CASH AND GASH EGUIVALENTS
AT BEGINNING OF YEAR

(CASH AND CASH EGUIVALENTS
ATEND OF YEAR