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PT FAP Agri Tbk dan Entitas Anak/ and Subsidiaries Laporan keuangan konsolidasian / Consolidated financial statements 31 Maret 2025 / March 31, 2025 Tidak diaudit / Unaudited
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Page 3
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS
KONSOLIDASIAN OF FINANCIAL POSITION
Tanggal 31 Maret 2025 dan 31 Desember 2024 As of March 31, 2025 and December 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31/03/2025 31/12/2024
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan bank 5 1.782.316.864.248 815.777.415.583 Cash and bank
Piutang usaha 6,30 Trade Receivables
Pihak berelasi 54.049.639.238 84.987.986.579 Related parties
Pihak ketiga 78.180.634.820 53.078.597.712 Third parties
Piutang lain-lain 30 Other receivables
Pihak berelasi 93.549.044 158.400.875 Related parties
Pihak ketiga 54.799.476.691 32.961.466.209 Third parties
Persediaan 7 787.629.663.981 584.870.960.852 Inventories
Aset biologis 8 233.139.016.758 213.917.953.132 Biological assets
Pajak dibayar dimuka 17a 1.777.541.343 12.807.466.840 Prepaid taxes
Uang muka dan biaya Advances and prepaid
dibayar dimuka 9 230.737.630.002 144.566.825.534 expenses
Jumlah Aset Lancar 3.222.724.016.125 1.943.127.073.316 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Piutang perkebunan kemitraan 10 407.292.048.292 411.268.482.162 Partnership plantation receivables
Proyek perkebunan kemitraan 11 14.656.937.481 18.088.293.057 Partnership plantation project
Tanaman perkebunan: 12 Plantations
Tanaman menghasilkan - Mature plantations –
setelah dikurangi akumulasi net of accumulated
penyusutan sebesar depreciation of
Rp 2.390.011.890.740 pada Rp2,390,011,890,740 at
31 Maret 2025 dan March 31, 2025 and
Rp 2.320.118.060.562 pada Rp2,320.118.060.562 at
31 Desember 2024 3.150.525.831.650 3.220.419.661.828 December 31, 2024
Tanaman belum menghasilkan 159.779.688.720 138.236.844.147 Immature plantations
Aset tetap - setelah dikurangi Property, plant and equipment – net of
akumulasi penyusutan sebesar accumulated depreciation of
Rp 3.228.040.452.544 pada Rp3,228,040,452,544 at
31 Maret 2025 dan March 31, 2025 and
Rp 3.208.217.623.761 pada Rp3,208,217,623,761 at
31 Desember 2024 13 2.856.166.536.371 2.764.148.614.745 December 31, 2024
Aset hak guna 14 259.678.078 280.178.978 Right-of-use assets
Aset pajak tangguhan 17e 119.777.150.788 119.960.654.061 Deferred tax assets
Taksiran tagihan pengembalian Estimated claim for tax
pajak 17c 203.349.179.854 198.849.125.859 Refund
Aset tidak lancar lain-lain 2.305.395.265 2.305.395.223 Other non-current assets
Jumlah Aset tidak Lancar 6.914.112.446.499 6.873.557.250.060 Total Non-current Assets
JUMLAH ASET 10.136.836.462.624 8.816.684.323.376 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes are an integral part of
bagian yang tidak terpisahkan dari laporan keuangan. these consolidated financial statements.
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The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS
KONSOLIDASIAN (lanjutan) OF FINANCIAL POSITION (continued)
Tanggal 31 Maret 2025 dan 31 Desember 2024 As of March 31, 2025 and December 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31/03/2025 31/12/2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Cerukan bank 20 453.300.198.081 676.568.604.746 Bank overdraft
Utang Usaha 15 Trade payables
Pihak ketiga 318.495.552.400 256.672.295.963 Third parties
Utang lain-lain 16,30 Other payables
Pihak berelasi 10.250.398.813 4.218.093.237 Related parties
Pihak ketiga 264.687.364.976 287.743.655.141 Third parties
Utang pihak berelasi 30 1.132.486.797.200 - Related parties payables
Utang Pajak 17b 193.474.160.985 105.324.260.597 Taxes payable
Beban akrual 18 158.800.139.700 152.342.077.711 Accrued expenses
Uang muka penjualan 19,30 Sales advances
Pihak berelasi 8.211.600.000 5.119.650.000 Related parties
Pihak ketiga 543.852.900.000 422.084.460.000 Third parties
Liabilitas jangka panjang jatuh Long-term liabilities – current
tempo dalam satu tahun: maturities:
Utang bank 20 569.214.982.798 661.944.631.108 Bank loans
Liabilitas sewa 21 405.970.379 470.339.475 Lease liabilities
Jumlah Liabilitas Jangka Pendek 3.653.180.065.332 2.572.488.067.978 Total Current Liabilties
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang perkebunan kemitraan 10 61.032.066.085 54.658.868.464 Partnership plantation payables
Liabilitas imbalan kerja 22 147.369.681.396 135.249.216.055 Employee benefits liabilities
Liabilitas pajak tangguhan 17e 31.219.262.982 25.669.832.165 Deferred tax liabilities
Liabilitas jangka panjang - setelah
dikurangi bagian jatuh tempo Long-term liabilities –
dalam satu tahun: net of current maturities:
Utang bank 20 3.290.246.822.011 2.175.625.082.008 Bank loans
Liabilitas sewa 21 166.643.970 257.881.470 Lease liabilities
Jumlah Liabilitas Jangka Panjang 3.530.034.476.444 2.391.460.880.162 Total Non-Current Liabilities
JUMLAH LIABILITAS 7.183.214.541.776 4.963.948.948.140 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes are an integral part of
bagian yang tidak terpisahkan dari laporan keuangan. these consolidated financial statements.
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The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS
KONSOLIDASIAN (lanjutan) OF FINANCIAL POSITION (continued)
Tanggal 31 Maret 2025 dan 31 Desember 2024 As of March 31, 2025 and December 31, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31/03/2025 31/12/2024
EKUITAS EQUITY
Modal saham – nilai nominal Rp686 Capital stock – Rp686 par value
pada 31 Maret 2025 dan Rp1.000 at March 31, 2025 and Rp1.000
pada 31 Desember 2024 at December 31, 2024
Modal dasar - 8.232.000.000 saham Authorized – 8,232,000,000
pada 31 Maret 2025 dan shares at March 31, 2025 and
12.000.000.000 saham pada 12,000,000,000 shares
31 Desember 2024 at December 31, 2024
Modal ditempatkan dan disetor Shares subscribed and paid-up-
- penuh 3.629.411.800 saham 23,30,38 2.489.776.494.800 3.629.411.800.000 3,629,411,800 shares
Tambahan modal disetor 24 462.087.643.325 462.087.643.325 Additional paid-in capital
Laba ditahan 504.498.595.027 262.074.494.532 Retained earning
Saham treasuri 23,30,38 (720.924.682.502) (766.273.190.502) Treasury shares
Penghasilan komprehensif lain: Other comprehensive income:
Keuntungan aktuaria 79.231.596.474 79.231.596.474 Gain on actuarial
Ekuitas diatribusikan langsung Equity attributable to owners of
kepada pemilik entitas induk 2.814.669.647.124 3.666.532.343.829 the parent company
Kepentingan nonpengendali 25 138.952.273.724 186.203.031.407 Non-controlling interest
JUMLAH EKUITAS 2.953.621.920.848 3.852.735.375.236 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 10.136.836.462.624 8.816.684.323.376 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes are an integral part of
bagian yang tidak terpisahkan dari laporan keuangan. these consolidated financial statements.
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The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN KONSOLIDASIAN LOSS AND OTHER COMPREHENSIVE INCOME
Untuk periode yang berakhir pada tanggal For the periods ended March 31, 2025 and 2024
31 Maret 2025 dan 2024 (Expressed in Rupiah, unless otherwise stated)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes 31/03/2025 31/03/2024
PENJUALAN NETO 26,30 1.649.728.619.703 1.198.430.547.489 NET SALES
BEBAN POKOK PENJUALAN 27,30 (1.160.003.596.537) (1.075.619.008.394) COST OF GOODS SOLD
LABA BRUTO 489.725.023.166 122.811.539.095 GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Beban penjualan 28a (86.434.559.802) (76.825.967.529) Selling expenses
Beban umum dan administrasi 28b (38.187.988.058) (39.843.092.082) General and administrative expenses
Jumlah beban usaha (124.622.547.860) (116.669.059.611) Total operating expenses
LABA USAHA 365.102.475.306 6.142.479.484 P RO F IT F R O M O P E RA T IO N S
PENGHASILAN (BEBAN)
LAIN-LAIN OTHER INCOME (EXPENSES)
Penghasilan keuangan 29a 11.580.586.450 7.123.187.853 Finance incomes
Rugi selisih kurs - neto (13.631.819.544) (24.626.956.100) Loss on foreign exchange - net
Gain of disposal
Laba pelepasan aset tetap 13 76.815.140 - of property expense
Laba perubahan nilai wajar Gain (loss) from the fair value changes
aset biologis 8 19.221.063.626 7.261.432.177 of biological assets
Beban keuangan 29b (64.061.439.036) (58.028.963.282) Finance costs
Beban pajak (2.883.365.067) - Tax expenses
Lain-lain - neto 13.086.662.722 10.060.211.694 Others - net
Jumlah beban lain-lain - neto (36.611.495.709) (58.211.087.658) Total other expenses - net
LABA (RUGI) SEBELUM PAJAK PROFIT BEFORE
PENGHASILAN 328.490.979.597 (52.068.608.174) INCOME (L OS S ) TAX
MANFAAT (BEBAN) INCOME TAX
PAJAK PENGHASILAN BENEFIT (EXPENSES)
Pajak kini 17d (67.634.702.695) (10.802.914.568) Current tax
Pajak tangguhan 17d (5.732.934.090) 19.936.485.307 Deferred tax
Jumlah manfaat (beban) Total income
pajak penghasilan (73.367.636.785) 9.133.570.739 (expense) tax expenses
LABA (RUGI) BERSIH TAHUN BERJALAN 255.123.342.812 (42.935.037.435) PROFIT (LOSS) FOR THE YEAR
PENGHASILAN KOMPREHENSIF
LAIN OTHER COMPREHENSIVE INCOME
Pos yang tidak akan direklasifikasi Items that will not be reclassified
ke laba rugi: to profit or loss:
Pengukuran kembali atas program Remeasurement of defined
imbalan pasti 22 - - benefit obligation
Pajak penghasilan terkait pos Income tax related to item
yang tidak akan direklasifikasi that will not be reclassified
ke laba rugi 17e - - to profit or loss
Penghasilan komprehensif lain
tahun berjalan setelah Other comprehensive income
pajak penghasilan - - net of tax for the year
JUMLAH LABA (RUGI )KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 255.123.342.812 (42.935.037.435) PROFIT (LOSS) FOR THE YEAR
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes are an integral part of
bagian yang tidak terpisahkan dari laporan keuangan. these consolidated financial statements.
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The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN KONSOLIDASIAN LOSS AND OTHER COMPREHENSIVE INCOME
Untuk periode yang berakhir pada tanggal For the periods ended March 31, 2025 and 2024
31 Maret 2025 dan 2024 (Expressed in Rupiah. unless otherwise stated)
(Disajikan dalam Rupiah. kecuali dinyatakan lain)
Catatan/
Notes 31/03/2025 31/03/2024
LABA (RUGI) BERSIH TAHUN
BERJALAN YANG DAPAT NET INCOME (LOSS)FOR THE
DIATRIBUSIKAN KEPADA: YEAR ATTRIBUTABLE TO:
Pemilik entitas induk 242.424.100.495 (40.667.368.984) Owners of the company
Kepentingan nonpengendali 25 12.699.242.317 (2.267.668.451) Non-controlling interest
Jumlah 255.123.342.812 (42.935.037.435) Total
PENGHASILAN KOMPREHENSIF
LAIN TAHUN BERJALAN COMPREHENSIVE INCOME
SETELAH PAJAK YANG DAPAT NET OF TAX FOR THE YEAR
DIATRIBUSIKAN KEPADA ATTRIBUTABLE TO
Pemilik entitas induk - - Owners of the company
Kepentingan nonpengendali 25 - - Non-controlling interest
Jumlah - - Total
JUMLAH LABA (RUGI) KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN YANG DAPAT INCOME (LOSS) FOR THE
DIATRIBUSIKAN KEPADA YEAR ATTRIBUTABLE TO
Pemilik entitas induk 242.424.100.495 (40.667.368.984) Owners of the company
Kepentingan nonpengendali 25 12.699.242.317 (2.267.668.451) Non-controlling interest
Jumlah 255.123.342.812 (42.935.037.435) Total
LABA (RUGI) PER SAHAM DASAR BASIC EARNING (LOSS) PER SHARE
YANG DAPAT DIATRIBUSIKAN ATTRIBUTABLE TO
KEPADA PEMILIK ENTITAS INDUK 33 67,49 (11,20) OWNERS OF THE COMPANY
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes are an integral part of
bagian yang tidak terpisahkan dari laporan keuangan. these consolidated financial statements.
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The original consolidated financial statements included herein are in Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Untuk periode yang berakhir pada tanggal 31 Maret 2025 dan 2024 For the periods ended March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Diatribusikan kepada pemilik entitas induk/Attributable of the parent
Tambahan Laba ditahan Keuntungan Kepentingan
modal disetor/ (deficit)/ aktuaria/ nonpengendali/
Catatan/ Modal saham/ Additional Retained earning Saham treasuri/ Gain on Jumlah/ Non-controlling Jumlah ekuitas/
Notes Capital stock paid-in capital (deficit) Treasury shares actuarial Total interest Total equity
Saldo per 1 Januari 2024 3.629.411.800.000 462.087.643.325 22(280.398.905.485) 56.354.079.589 3.867.454.617.429 196.194.361.437 4.063.648.978.866 Balance as of January 1. 2024
Jumlah laba Total comprehensive income
komprehensif tahun berjalan - - (40.667.368.984) - - (40.667.368.984) (2.267.668.451) (42.935.037.435) for the year
Saldo per Balance as of
31 Maret 2024 3.629.411.800.000 462.087.643.325 (321.066.274.469) - 56.354.079.589 3.826.787.248.445 193.926.692.986 4.020.713.941.431 March 31, 2024
Saldo per Balance as of
01 Januari 2025 3.629.411.800.000 462.087.643.325 262.074.494.532 (766.273.190.502) 79.231.596.474 3.666.532.343.829 186.203.031.407 3.852.735.375.236 January 01, 2025
Dividen entitas anak kepada Dividends of a subsdiary
kepentingan nonpengendali - - - - - - (5.600.000.000) ((5.600.000.000) to non-controlling interest
Dampak penurunan nilai Inpact of decreasing nominal
nominal saham 23,30 (1.139.635.305.200) - - 45.348.508.000 - (1.094.286.797.200) - (1.094.286.797.200) value of shares
Dampak penurunan Impact of decrease In
modal entitas anak 25 - - - - - - (54.350.000.000) (54.350.000.000) subsidiary capitlal
Jumlah laba Total comprehensive income
komprehensif tahun berjalan - - 242.424.100.495 - - 242.424.100.495 12.699.242.317 255.123.342.812 for the year
Saldo per Balance as of
31 Maret 2025 2.489.776.494.800 462.087.643.325 504.498.595.027 (720.924.682.502) 79.231.596.474 2.814.669.647.124 138.952.273.724 2.953.621.920.848 March 31, 2025
Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak terpisahkan dari laporan The accompanying notes are an integral part of
keuangan. these consolidated financial statements.
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Page 9
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
Untuk periode yang berakhir pada tanggal For the periods ended March 31, 2025 and 2024
31 Maret 2025 dan 2024 (Expressed in Rupiah, unless otherwise stated)
(Disajikan dalam Rupiah, kecuali dinyatakan lain)
Catatan/
Notes 31/03/2025 31/03/2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan dari pelanggan 1.780.425.319.936 1.164.397.122.350 Cash receipts from customers
Pembayaran kepada karyawan dan (1.339.410.467.280) (821.821.407.553) Cash paid to employees and suppliers
pemasok
Penerimaan aktivitas operasional lainnya 30.882.063.434 20.870.091.295 Reciept to other operational activity
Kas yang diperoleh dari aktivitas
operasi 471.896.916.090 363.445.806.092 Cash provided by operating activities
Penerimaan penghasilan bunga Cash receipts from interest income on
deposito dan jasa giro 29a 11.204.135.946 7.123.187.853 bank accounts and time deposits
Penerimaan klaim asuransi 29a 376.450.504 - Cash receipts from insurance claim
Pembayaran pajak penghasilan
badan (24.010.496.820) (10.851.763.126) Payment of corporate income tax
Kas neto diperoleh dari aktivitas Net cash provided by operating
operasi 459.467.005.720 359.717.230.819 activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Pengurangan (penambahan) Net subtraction (Addition) of
piutang perkebunan kemitraan, bersih 10 10.349.631.491 (32.205.529.831) partnership plantation receivables
Penambahan proyek Additions of partnership
perkebunan kemitraan 11 (2.388.231.939) (6.437.542.028) plantation projects
Penambahan tanaman belum
menghasilkan 35,12 (12.958.440.109) (21.621.928.527) Additions of immature plantations
Acquisition of property plant
Perolehan aset tetap 9,13,35 (197.405.236.223) (128.529.958.456) and equipment
Penjualan aset tetap 133.760.140 - Sales of property
Dampak dari restrukturisasi Impact from subsidiaries
entitas anak 25,30 (16.150.000.000) - restructuritation
Kas neto digunakan untuk
aktivitas investasi (218.418.516.640) (188.794.958.842) Net cash used in investing activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Pembayaran dividen kepada Payments of dividend to
kepentingan nonpengendali 25 (5.600.000.000) - non-controlling interest
Penambahan utang bank 1.199.769.299.999 51.338.821.557 Additions of bank loans
Pembayaran utang bank (182.938.587.041) (247.242.462.915) Payments of bank loans
Pembayaran bunga utang bank (62.288.110.612) (60.394.852.616) Payments of interest on bank loans
Pembayaran liabilitas sewa (155.606.596) (115.764.401) Paymets of lease liabilities
Pembayaran bunga liabilitas sewa (27.629.500) (20.679.493) Interest paymets of lease liabilities
Kas neto digunakan untuk Net cash used in
aktivitas pendanaan 948.759.366.250 (256.434.937.868) financing activities
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes are an integral part of
bagian yang tidak terpisahkan dari laporan keuangan. these consolidated financial statements.
7
Page 10
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
Untuk periode yang berakhir pada tanggal For periods ended March 31, 2025 and 2024
31 Maret 2025 dan 2024 (Expressed in Rupiah. unless otherwise stated)
(Disajikan dalam Rupiah. kecuali dinyatakan lain)
Catatan/
Notes 31/03/2025 31/03/2024
KENAIKAN (PENURUNAN) NETO KAS NET INCREASE (DECREASE) IN
DAN CASH ON
BANK DIBATASI PENGGUNAANNYA HAND AND IN BANKS
DAN CERUKAN BANK 1.189.807.855.330 (85.512.665.891) AND BANK OVERDRAFT
KAS DAN BANK DAN CASH ON HAND AND IN BANKS
CERUKAN BANK PADA BANK OVERDRAFT AT THE
AWAL TAHUN 139.208.810.837 (249.013.237.588) BEGINNING OF THE YEAR
KAS DAN BANK DAN CASH ON HAND AND IN BANKS
CERUKAN BANK PADA BANK OVERDRAFT AT THE
AKHIR TAHUN 1.329.016.666.167 (334.525.903.479) END OF THE YEAR
Kas dan bank Cash on hand and cash in banks
cerukan bank terdiri dari: bank overdraft are consist of:
Kas dan bank 5 1.782.316.864.248 356.756.641.450 Cash on hand and in banks
Cerukan bank 20 (453.300.198.081) (691.282.544.929) Bank overdraft
Jumlah 1.329.016.666.167 (334.525.903.479) Total
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes are an integral part of
bagian yang tidak terpisahkan dari laporan keuangan. these consolidated financial statements.
8
Page 11
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. Company Establishment
PT FAP Agri Tbk (“Perusahaan atau Entitas PT FAP Agri Tbk (“the Company or Parent
Induk”) didirikan berdasarkan Akta No. 27 Entity”) was established based on Notarial
tanggal 28 Desember 1994 dari Notaris P. Deed No. 27 dated December 28, 1994 of
Sutrisno A. Tampubolon, S.H. Akta pendirian Notary P. Sutrisno A. Tampubolon, S.H. The
Perusahaan telah disahkan oleh Menteri deed of establishment was approved by the
Kehakiman Republik Indonesia dalam Surat Minister of Justice of the Republic of Indonesia
Keputusan No. C2-3.402 HT.01.01.Th.95 in Decision Letter No. C2-3.402
tanggal 14 Maret 1995 dan diumumkan dalam HT.01.01.Th.95 dated March 14, 1995 and
Berita Negara Republik Indonesia No. 63 published in State Gazette No. 63 dated August
tanggal 9 Agustus 2005, Tambahan No. 8419. 9, 2005, Supplement No. 8419.
Berdasarkan Akta No. 1 tanggal 4 Nopember Based on Notarial Deed No. 1 dated November
2008 dari Notaris Ira Widyasari Juwono, S.H., 4, 2008 of Notary Ira Widyasari Juwono, S.H.,
seluruh Anggaran Dasar Perusahaan telah the Company’s Articles of Association have
disesuaikan dengan ketentuan Undang- complied with Law No. 40 year 2007
Undang No. 40 tahun 2007 tentang Perusahaan concerning Limited Liability Companies. The
Terbatas. Akta perubahan Anggaran Dasar deed of amendment to the Articles of
tersebut telah memperoleh persetujuan dari Association was approved by the Minister of
Menteri Hukum dan Hak Asasi Manusia Law and Human Rights of the Republic of
Republik Indonesia dalam Surat Keputusan Indonesia in Decision Letter No. AHU-
No. AHU-88372.AH.01.02 Tahun 2008 tanggal 88372.AH.01.02 Tahun 2008 dated November
20 Nopember 2008. 20, 2008.
Anggaran Dasar Perusahaan telah The Company’s Articles of Association had
mengalami beberapa kali perubahan, been amended several times, most
terakhir dalam Akta Notaris No. 06 tanggal recent in Notarial Deed No. 06 dated
08 Januari 2025 di hadapan Notaris Ir. Nanette January 08, 2025 made before Notary Ir.
Cahyanie Handari Adi Warsito, S.H. Perubahan Nanette Cahyanie Handari Adi Warsito, S.H.
ini terkait dengan penurunan nilai nominal The amendment was related to the changes the
saham, penurunan modal dasar dan penurunan decrease in the nominal value of shares,
modal disetor dan ditempatkan Perusahaan. decrease in authorized capital and decrease in
Perubahan ini telah mendapat persetujuan dari the Company's paid-up and issued capital.
Menteri Hukum dan Hak Asasi Manusia The amendment had been approved by The
Republik Indonesia dalam Surat Keputusan No. Minister of Law and Human Rights of the
AHU-0017296.AH.01.02 Tahun 2025 tanggal Republic of Indonesia in Decision Letter
11 Maret 2025. No. AHU-0017296.AH.01.02.Tahun 2025
dated March 11, 2025.
Sesuai dengan Pasal 3 Anggaran Dasar According to Article 3 of the Company’s Articles
Perusahaan, maksud dan tujuan Perusahaan of Association, the Company’s purposes and
adalah menjalankan usaha dalam bidang objectives are engaging in agriculture, industrial
pertanian, industri dan perdagangan. Untuk and trading activities. To fulfill those purposes
mencapai maksud dan tujuan tersebut di atas, and objectives, the Company is allowed to
Perusahaan dapat melaksanakan kegiatan operate in activities as follows:
usaha sebagai berikut:
9
Page 12
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian Perusahaan (lanjutan) a. Company Establishment (continued)
a. Kegiatan usaha utama: a.a. Main business activities:
i) Perdagangan besar buah yang i) Wholesale fruit which contains oil;
mengandung minyak;
ii) Perdagangan besar minyak dan lemak ii) Wholesale oil and vegetable fat;
nabati;
iii) Aktivitas perusahaan holding; iii) Holding company activities;
iv) Aktivitas kantor pusat; iv) Head office activities;
v) Aktivitas konsultasi manajemen v) Other management consulting
lainnya. activities.
b. Kegiatan usaha penunjang: a.b. Supporting business activities:
i) Pembelian, penyewaan, atau tindakan i) Purchase, lease, or any other actions
lain untuk memperoleh kepemilikan in order to obtain ownership or use of
maupun penggunaan tanah, land, buildings, transportation
bangunan, sarana transportasi infrastructures and/or any other objects
dan/atau objek lain yang menunjang which support the Company’s
kegiatan Perusahaan; activities;
ii) Kerjasama dengan pihak lain termasuk ii) Cooperation with other parties
kemitraan; including partnership;
iii) Kegiatan lain yang lazim selama tidak iii) Any other prevalent activities as long
bertentangan dengan peraturan as not contradict with prevailing laws
perundang-undangan yang berlaku. and regulations.
Perusahaan berkedudukan di Gedung Gold The Company is domiciled in Gold Coast
Coast, Tower Liberty Lantai 16 Unit A-H, Jalan Building, Liberty Tower Level 16 A-H Unit,
Pantai Indah Kapuk, Kamal Muara, Pantai Indah Kapuk Boulevard, Kamal Muara,
Penjaringan, Jakarta Utara. Penjaringan, North Jakarta.
Perusahaan memulai kegiatan operasionalnya The Company commenced commercial
pada tahun 2008. operations in 2008.
Pemilik terakhir adalah Wirastuty Fangiono. Ultimate shareholder is Wirastuty Fangiono.
b. Susunan Pengurus dan Informasi Lain b. Management and Other Information
Susunan pengurus Perusahaan pada tanggal The Company’s management at
31 Maret 2025: March 31, 2025:
Dewan Komisaris Board of Commissioners
Komisaris Utama : Donny : President Commissioner
Komisaris Independen : Muhamad Salim : Independent Commissioner
Dewan Direksi Board of Directors
Direktur Utama : Ricky Tjandra : President Director
Direktur : Henryzal M Panjaitan : Director
Komite Audit Audit Committees
Ketua : Muhamad Salim : Chairman
Anggota : David : Member
Anggota : Ferry Perdana Putra : Member
10
Page 13
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Susunan Pengurus dan Informasi Lain b. Management and Other Information
(lanjutan) (continued)
Susunan pengurus Perusahaan pada tanggal The Company’s management at
31 Desember 2024 : December 31, 2024 :
Dewan Komisaris Board of Commissioners
Komisaris Utama : Donny : President Commissioner
Komisaris Independen : Muhamad Salim : Independent Commissioner
Dewan Direksi Board of Directors
Direktur Utama : Ricky Tjandra : President Director
Direktur : Ali Imran : Director
Komite Audit Audit Committees
Ketua : Muhamad Salim : Chairman
Anggota : David : Member
Anggota : Ferry Perdana Putra : Member
Jumlah karyawan tetap Perusahaan dan entitas As of March 31, 2025 and 31 December 2024,
anak (secara bersama-sama the Company and its subsidiaries (collectively
disebut sebagai “Grup”) pada tanggal referred to as the “Group”) has a total of 15,054
31 Maret 2025 dan 31 Desember 2024 masing- and 15,907 permanent employees, respectively
masing adalah 15.054 dan 15.907 orang (tidak (unaudited).
diaudit).
c. Penawaran Umum Efek Grup c. Public Offering of Shares and Boards of the
Group
Pada tanggal 17 Desember 2020, Perusahaan On December 17, 2020, the Company obtained
memperoleh pernyataan efektif dari Dewan the effective notice from the Board of
Komisioner Otoritas Jasa Keuangan (“OJK”) Commissioners of the Financial Services
melalui Surat Keputusan No. S-292/D.04/2020 Authority (“OJK”) through Decree No. S-
untuk melakukan penawaran umum perdana 292/D.04/2020 for its public offering of
atas 544.411.800 lembar saham Perusahaan 544,411,800 shares, with a par value
kepada masyarakat, dengan nilai nominal amounting to Rp1,000 per share and offering
sebesar Rp1.000 per lembar saham dan harga value amounting to Rp1,840 per share. On
penawaran sebesar Rp1.840 per lembar January 4, 2021, those shares have been listed
saham. Pada tanggal 4 Januari 2021, saham on the Indonesia Stock Exchanges.
tersebut telah dicatatkan pada Bursa Efek
Indonesia.
Pada tanggal 31 Maret 2025, sejumlah On March 31, 2025, the Company’s
3.629.411.800 lembar saham Perusahaan 3,629,411,800 shares are listed on the
tercatat pada Bursa Efek Indonesia. Indonesia Stock Exchanges.
11
Page 14
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Entitas Anak (lanjutan) d. Consolidated Subsidiaries (continued)
Perusahaan memiliki secara langsung lebih dari The Company has direct ownership interest of
50% saham atau memiliki pengendalian atas more than 50% or has control over the
manajemen entitas anak sebagai berikut: management of the following subsidiaries:
Jumlah Aset sebelum
Persentase Pemilikan/ Eliminasi/Total Assets
Percentage of Before Eliminations
Jenis Usaha/ Tahun beroperasi Ownership (Rp)
Lokasi/ Nature of komersial/Year
Entitas Anak/Subsidiaries Location Business of commercial
operations 31/03/2025 31/12/2024 31/03/2025 31/12/2024
Dimiliki langsung oleh Perusahaan/
Held directly by the Company
PT Borneo Bhakti Sejahtera Kalimantan Timur Perkebunan 2017 95,00% 95,00% 1.453.870.331.830 1.043.388.026.065
(BBS) dan pengelohan
kelapa sawit/
Oil palm
plantation and
processing
PT Marsam Citra Adiperkasa Kalimantan Timur Perkebunan 2017 95,00% 95,00% 1.691.135.374.084 1.530.024.146.966
(MCA) Kelapa Sawit/
Oil palm
plantation
PT Setia Agro Utama Kalimantan Timur Perkebunan 2018 95,00% 95,00% 632.701.458.387 619.435.042.495
(SAU) Kelapa Sawit/
Oil palm
plantation
PT Ketapang Hijau Lestari Kalimantan Timur Perkebunan 2017 95,00% 95,00% 1.356.147.285.366 1.229.135.238.319
(KPL) Kelapa Sawit/
Oil palm
plantation
PT Karangjuang Hijaulestari Kalimantan Utara Perkebunan 2007 95,00% 95,00% 1.778.138.777.092 1.658.377.219.236
(KHL) dan pengelohan
kelapa sawit/
Oil palm
plantation and
processing
PT Bhumi Simanggaris Indah Kalimantan Utara Perkebunan 2009 95,00% 95,00% 977.370.405.691 862.334.114.459
(BSI) dan pengelohan
kelapa sawit/
Oil palm
plantation and
processing
PT Tirta Madu Sawit Jaya Kalimantan Utara Perkebunan 2012 95,00% 95,00% 2.065.938.160.422 1.688.619.692.280
(TMSJ) dan pengelohan
kelapa sawit/
Oil palm
plantation and
processing
PT Bulungan Hijau Perkasa Kalimantan Utara Perkebunan 2008 95,00% 95,00% 1.314.843.379.866 918.515.673.402
(BHP) dan pengelohan
kelapa sawit/
Oil palm
plantation and
processing
PT Riau Agung Karya Abadi Riau Perkebunan 2002 95,00% 95,00% 432.366.412.961 404.537.841.087
(RAKA) Kelapa Sawit/
Oil palm
plantation
Dimiliki langsung oleh PT Karangjuang Hijaulestari//
Held directly by PT Karangjuang Hijaulestari
PT Fajar Niaga Berjaya Jakarta Perdagangan/ 2023 99,99% 99,99% 24.360.584.565 16.738.849.577
(FNB) Trading
12
Page 15
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Entitas Anak (lanjutan) d. Consolidated Subsidiaries (continued)
PT Borneo Bhakti Sejahtera (“BBS”) PT Borneo Bhakti Sejahtera (“BBS”) ( continued )
(lanjutan )
BBS didirikan berdasarkan Akta Notaris No. 26 BBS was established based on Notarial Deed No. 26
tanggal 12 Februari 1999 dari Notaris Chufran dated February 12, 1999 of Notary Chufran Haman,
Hamal, S.H. Akta pendirian BBS telah disahkan S.H. The BBS’ deed of establishment was approved
oleh Menteri Hukum dan Perundang-undangan by the Minister of Law and Legislation of the Republic
Republik Indonesia dalam Surat Keputusan of Indonesia in his Decision Letter No. C-8479
No. C-8479 HT.01.01.Th.2000 tanggal 12 April HT.01.01.Th.2000 dated April 12, 2000.
2000.
Anggaran Dasar BBS telah mengalami The BBS’s Articles of Association had been amended
beberapa kali perubahan, terakhir dalam Akta several times, most recently in Notarial Deed No. 38
Notaris No. 38 tanggal 28 November 2024 di dated November 28, 2024 made before Notary
hadapan Notaris Muslim, S.H., M.Kn., terkait Muslim, S.H., M.Kn., related to the reduction in paid
dengan penurunan modal disetor dan up and placed capital. The amendment had been
ditempatkan. Perubahan ini telah mendapat agreed by the Minister of Law and Human Rights of
persetujuan dari Menteri Hukum dan Hak Asasi the Republic of Indonesia in Decision Letter No AHU-
Manusia Republik Indonesia dalam Surat 0086798.AH.01.02.Tahun 2024 dated January 26,
Keputusan No. AHU-0086798.AH.01.02.Tahun 2025.
2024 tanggal 26 Januari 2025.
BBS obtained a Certificate of Land Cultivation Rights
BBS telah memperoleh Sertifikat Hak Guna
(“LCR”) No. 71, 72, 73, and 74 dated March 5, 2014
Usaha (“HGU”) No. 71, 72, 73, dan 74 pada
from National Land Agency of the Republic of
tanggal 5 Maret 2014 dari Badan Pertanahan
Indonesia for a total area of 18,367.44 Ha in Long
Nasional Republik Indonesia untuk areal total
Bagun District, Kutai Barat Regency, East Kalimantan
seluas 18.367,44 Ha di Kecamatan Long
Province, valid until January 29, 2049. These LCR
Bagun, Kabupaten Kutai Barat, Provinsi
Kalimantan Timur yang akan berakhir pada certificates are in accordance with Decision Letter No.
tanggal 29 Januari 2049. Sertifikat HGU ini 27/HGU/BPN RI/2014 dated January 29, 2014. LCR
sesuai dengan Surat Keputusan No. certificates of BBS are used as collateral for bank
27/HGU/BPN RI/2014 tanggal 29 Januari 2014. loans (Note 20).
Sertifikat HGU milik BBS dijadikan sebagai
jaminan utang bank (Catatan 20).
13
Page 16
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Entitas Anak (lanjutan) d. Consolidated Subsidiaries (continued)
PT Marsam Citra Adiperkasa (“MCA”) PT Marsam Citra Adiperkasa (“MCA”)
MCA didirikan berdasarkan Akta Notaris MCA was established based on Notarial Deed
No. 3 tanggal 23 Desember 1998 dari Notaris No. 3 dated December 23, 1998 of Notary Lies
Lies Hermaningsih, S.H. Akta pendirian MCA Hermaningsih, S.H. The MCA’s deed of
telah disahkan oleh Menteri Hukum dan establishment was approved by the Minister of
Perundang-undangan Republik Indonesia Law and Legislation of the Republic of
dalam Surat Keputusan No. C-7491 Indonesia in his Decision Letter No. C-7491
HT.01.01.Th.2000 tanggal 28 Maret 2000. HT.01.01.Th.2000 dated March 28, 2000.
Anggaran Dasar MCA telah mengalami The MCA’s Articles of Association had been
beberapa kali perubahan, terakhir dalam Akta amended several times, most recently in
Notaris No. 39 tanggal 28 November 2024 di Notarial Deed No. 39 dated November 28, 2024
hadapan Notaris Muslim, S.H., M.Kn., terkait made before Notary Muslim, S.H., M.Kn.,
dengan penurunan modal disetor dan related to the reduction in paid up and placed
ditempatkan. Perubahan ini telah mendapat capital. The amendment had been agreed by
persetujuan dari Menteri Hukum dan Hak Asasi the Minister of Law and Human Rights of the
Manusia Republik Indonesia dalam Surat Republic of Indonesia in Decision Letter No.
Keputusan No.AHU-0086797.AH.01.02..Tahun No.AHU-0086797.AH.01.02.Tahun 2024 dated
2024 tanggal 26 Januari 2025. Januari 26, 2025
MCA telah memperoleh Sertifikat Hak Guna MCA obtained a Certificate of Land Cultivation
Usaha (“HGU”) No. 75, 76, 77, 78, 79, dan 80 Rights (“LCR”) No. 75, 76, 77, 78, 79, and 80
pada tanggal 4 Juli 2014 dari Badan dated July 4, 2014 from National Land Agency
Pertanahan Nasional Republik Indonesia untuk of the Republic of Indonesia for a total area of
areal total seluas 6.395,42 Ha 6,395.42 Ha in Long Bagun and Laham
di Kecamatan Long Bagun dan Laham, Sub district, Kutai Barat Regency,
Kabupaten Kutai Barat, Provinsi Kalimantan East Kalimantan Province valid until
Timur yang akan berakhir pada tanggal 2 April April 2, 2049. These LCR certificates are in
2049. Sertifikat HGU ini sesuai dengan Surat accordance with Decision Letter No.
Keputusan No. 70/HGU/BPN RI/2014 tanggal 70/HGU/BPN RI/2014 dated April 2, 2014. LCR
2 April 2014. Sertifikat HGU milik MCA dijadikan certificates of MCA are used as collateral for
sebagai jaminan utang bank bank loans (Note 20).
(Catatan 20).
14
Page 17
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Entitas Anak (lanjutan) d. Consolidated Subsidiaries (continued)
PT Marsam Citra Adiperkasa (“MCA”) PT Marsam Citra Adiperkasa (“MCA”)
(lanjutan) (continued)
MCA telah memperoleh Sertifikat Hak Guna MCA obtained a Certificate of Land Cultivation
Usaha (“HGU”) No. 65, 66, 67, 68, 69, dan 70 Rights (“LCR”) No. 65, 66, 67, 68, 69, and 70
pada tanggal 13 Januari 2014 dari Badan dated January 13, 2014 from National Land
Pertanahan Nasional Republik Indonesia untuk Agency of the Republic of Indonesia for a total
areal total seluas 2.598,20 Ha di Kecamatan area of 2,598.20 Ha in Long Hubung and
Long Hubung dan Laham, Kabupaten Kutai Laham Sub district, Kutai Barat Regency,
Barat, Provinsi Kalimantan Timur yang akan East Kalimantan Province, valid until
berakhir pada tanggal 13 Januari 2049. January 13, 2049. These LCR certificates are in
Sertifikat HGU ini sesuai dengan Surat accordance with Decision Letter No.
Keputusan No. 02/HGU/BPN RI/2014 tanggal 02/HGU/BPN RI/2014 dated January 13, 2014.
13 Januari 2014. Sertifikat HGU milik LCR certificates of MCA are used as collateral
MCA dijadikan sebagai jaminan utang bank for bank loans (Note 20).
(Catatan 20).
MCA obtained a Certificate of Land Cultivation
MCA telah memperoleh Sertifikat Hak Guna Rights (“LCR”) No. 56, 57, 58, 59, 60, 61, 62,
Usaha (“HGU”) No. 56, 57, 58, 59, 60, 61, 62, 63, and 64 dated January 20, 2014 from
63, dan 64 pada tanggal 20 Januari 2014 dari National Land Agency of the Republic of
Badan Pertanahan Nasional Republik Indonesia for a total area of 7,051.7 Ha in Long
Indonesia untuk areal total seluas 7.051,7 Ha Iram and Tering Sub district, Kutai Barat
di Kecamatan Long Iram dan Tering, Regency, East Kalimantan Province, valid until
Kabupaten Kutai Barat, Provinsi Kalimantan January 20, 2049. These LCR certificates are in
Timur yang akan berakhir pada tanggal accordance with Decision Letter
20 Januari 2049. Sertifikat HGU ini No. 14/HGU/BPN RI/2014 dated
sesuai dengan Surat Keputusan January 20, 2014. LCR certificates of MCA are
No. 14/HGU/BPN RI/2014 tanggal used as collateral for bank loans (Note 20).
20 Januari 2014. Sertifikat HGU milik
MCA dijadikan sebagai jaminan utang bank
(Catatan 20).
PT Setia Agro Utama (“SAU”) PT Setia Agro Utama (“SAU”)
SAU didirikan berdasarkan Akta Notaris SAU was established based on Notarial Deed
No. 1 tanggal 4 Oktober 2011 dari Notaris No. 1 dated October 4, 2011 of Notary
Ira Widyasari Juwono, S.H. Akta pendirian SAU Ira Widyasari Juwono, S.H. The SAU’s deed of
telah disahkan oleh Menteri Hukum establishment was approved by the Minister of
dan Hak Asasi Manusia Republik Law and Human Rights of the Republic of
Indonesia dalam Surat Keputusan Indonesia in his Decision Letter
No. AHU-53953.AH.01.01.Tahun 2011 tanggal No. AHU-53953.AH.01.01.Tahun 2011 dated
4 November 2011. November 4, 2011.
Anggaran Dasar SAU telah mengalami The SAU’s Articles of Association had been
beberapa kali perubahan, terakhir dalam Akta amended several times, most recently
Notaris No. 19 tanggal 17 September 2021 dari in Notarial Deed No. 19 dated
Notaris Muslim, S.H., M.Kn., September 17, 2021 by Notary
terkait dengan perubahan tempat dan Muslim, S.H., M.Kn., regarding the changes in
kedudukan SAU. Perubahan ini telah SAU’s location and domicile.
mendapat persetujuan dari Menteri Hukum The amendment had been agreed by the
dan Hak Asasi Manusia Republik Minister of Law and Human Rights of the
Indonesia dalam Surat Keputusan Republic of Indonesia in Decision Letter
No. AHU-0050920.AH.01.02.Tahun 2021 No. AHU-0050920.AH.01.02.Tahun 2021 dated
tanggal 20 September 2021. September 20, 2021.
SAU belum memiliki Sertifikat Hak Guna Usaha SAU does not have Certificate of Land
(“HGU”) sampai dengan tanggal penyelesaian Cultivation Rights (“LCR”) yet until the date of
laporan keuangan konsolidasian. issuance consolidated financial statements.
15
Page 18
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Entitas Anak (lanjutan) d. Consolidated Subsidiaries (continued)
PT Ketapang Hijau Lestari (“KPL”) PT Ketapang Hijau Lestari (“KPL”)
KPL didirikan berdasarkan Akta Notaris No. 42 KPL was established based on Notarial Deed
tanggal 22 Juni 2006 dari Notaris No. 42 dated September 22, 2006 of Notary
Jhonni M. Sianturi, S.H. Akta pendirian KPL Jhonni M. Sianturi, S.H. The Deed of
telah mengalami perubahan dalam Akta Notaris Incorporation of KPL was amendment on
No. 35 tanggal 15 Agustus 2008 dari Notaris Notarial Deed No. 35 dated August 15, 2008 of
Linggo Darsono, S.H. Akta pendirian KPL dan Notary Linggo Darsono, S.H. The KPL’s Deed
perubahannya telah disahkan oleh Menteri of Incorporation and its amendment approved
Hukum dan Hak Asasi Manusia Republik by the Minister of Law and Human Rights of the
Indonesia dalam Surat Keputusan Republic of Indonesia in his Decision Letter
No. AHU-74269.AH.01.01.Tahun 2008 tanggal No. AHU-74269.AH.01.01.Tahun 2008 dated
15 Oktober 2008 dan diumumkan dalam Berita October 15, 2008 and published in the State
Negara Republik Indonesia No. 10 tanggal Gazette of the Republic of Indonesia
3 Februari 2009, Tambahan No. 3024. No. 10 dated February 3, 2009, Supplementary
No. 3024.
Anggaran Dasar KPL telah mengalami
beberapa kali perubahan, terakhir dalam Akta KPL’s Articles of Association had been
Notaris No. 17 tanggal 17 September 2021 dari amended several times, most recently
Notaris Muslim, S.H., M.Kn., in Notarial Deed No. 17 dated
terkait dengan perubahan tempat dan September 17, 2021 by Notary
kedudukan KPL. Perubahan ini telah Muslim, S.H., M.Kn., regarding the changes in
mendapat persetujuan dari Menteri Hukum KPL’s location and domicile.
dan Hak Asasi Manusia Republik The amendment had been agreed by the
Indonesia dalam Surat Keputusan Minister of Law and Human Rights of the
No. AHU-0050912.AH.01.02.Tahun 2021 Republic of Indonesia in Decision Letter
tanggal 20 September 2021. No. AHU-0050912.AH.01.02.Tahun 2021 dated
September 20, 2021.
KPL telah memperoleh Sertifikat Hak Guna KPL obtained a Certificate of Land Cultivation
Usaha (“HGU”) No. 196, 197, 198, 199, 200, Rights (“LCR”) No. 196, 197, 198, 199, 200,
201, 202, 203, dan 204 tanggal 10 Maret 2017 201, 202, 203, and 204 dated March 10, 2017
dari Badan Pertanahan Nasional Republik from National Land Agency of the Republic of
Indonesia untuk areal total seluas Indonesia for a total area of 10,564.41 Ha in
10.564,41 Ha di Kecamatan Damai, Kabupaten Damai Sub district, Kutai Barat Regency,
Kutai Barat, Provinsi East Kalimantan Province, valid until
Kalimantan Timur yang akan berakhir pada March 9, 2052. These LCR certificates are in
tanggal 9 Maret 2052. Sertifikat HGU accordance with Decision Letter
ini sesuai dengan Surat Keputusan No. 32/HGU/KEM-ATR/BPN/2017 dated
No. 32/HGU/KEM-ATR/BPN/2017 tanggal March 10, 2017. LCR certificates of KPL are
10 Maret 2017. Sertifikat HGU milik used as collateral for bank loans (Note 20).
KPL dijadikan sebagai jaminan utang bank
(Catatan 20).
KPL telah memperoleh Sertifikat Hak Guna KPL obtained a Certificate of Land Cultivation
Usaha (“HGU”) No. 205, 206, 207, 208, 209, Rights (“LCR”) No. 205, 206, 207, 208, 209,
210, 211, 212, 213, 214, 215, dan 216 pada 210, 211, 212, 213, 214, 215, and 216 dated
tanggal 10 Maret 2017 dari Badan Pertanahan March 10, 2017 from National Land Agency of
Nasional Republik Indonesia untuk areal total the Republic of Indonesia for a total area of
seluas 3.600,91 Ha di Kecamatan Mook 3,600.91 Ha in Mook Manaar Bulatn District,
Manaar Bulatn, Kabupaten Kutai Barat, Provinsi Kutai Barat Regency, East Kalimantan
Kalimantan Timur yang akan berakhir pada Province, valid until March 9, 2052. These LCR
tanggal 9 Maret 2052. Sertifikat HGU ini sesuai certificates are in accordance with Decision
dengan Surat Keputusan No. 33/HGU/KEM- Letter No. 33/HGU/KEM-ATR/BPN/2017 dated
ATR/BPN/2017 tanggal 10 Maret 2017. March 10, 2017. LCR certificates of KPL are
Sertifikat HGU milik KPL dijadikan sebagai used as collateral for bank loans (Note 20).
jaminan utang bank (Catatan 20).
16
Page 19
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Entitas Anak (lanjutan) d. Consolidated Subsidiaries (continued)
PT Karangjuang Hijaulestari (“KHL”) PT Karangjuang Hijaulestari (“KHL”)
KHL didirikan berdasarkan Akta Notaris No. 53 KHL was established based on Notarial Deed
tanggal 31 Juli 1991 dari Notaris No. 53 dated July 31, 1991 of Notary
Bambang Soemito, S.H. Akta pendirian KHL Bambang Soemito, S.H. The KHL’s deed of
telah disahkan oleh Menteri Kehakiman establishment was approved by the Minister of
Republik Indonesia dalam Surat Keputusan No. Justice of the Republic of Indonesia in his
C2-12.285.HT.01.01.TH.94 tanggal 12 Agustus Decision Letter No. C2-12.285.HT.01.01.TH.94
1994. dated August 12, 1994.
Anggaran Dasar KHL telah mengalami The KHL’s Articles of Association had been
beberapa kali perubahan, terakhir dalam Akta amended several times, most recently
Notaris No. 23 tanggal 27 Mei 2022 dari Notaris in Notarial Deed No. 23 dated
Muslim, S.H., M.Kn., terkait dengan May 27, 2022 by Notary
pengurangan dan/atau penurunan modal dasar Muslim, S.H., M.Kn., regarding the changes in
dan ditempatkan dan disetor. Perubahan ini KHL’s location and domicile.
telah mendapat persetujuan dari Menteri The amendment had been agreed by the
Hukum dan Hak Asasi Manusia Republik Minister of Law and Human Rights of the
Indonesia dalam Surat Keputusan No. AHU- Republic of Indonesia in Decision Letter
0053768.AH.01.02.Tahun 2022 tanggal 30 Juli No. AHU-0053768.AH.01.02.Tahun 2022 dated
2022. Juli 30, 2022.
KHL telah memperoleh Sertifikat Hak KHL obtained a Certificate of Land Cultivation
Guna Usaha (“HGU”) No. 1 pada tanggal Rights (“LCR”) No. 1 dated November 1, 2004
1 November 2004 dari Badan Pertanahan from National Land Agency of the Republic of
Nasional Republik Indonesia untuk areal seluas Indonesia for 20,000 Ha in Sebuku District,
20.000 Ha yang berlokasi Nunukan Regency, North Kalimantan Province,
di Kecamatan Sebuku, Kabupaten Nunukan, valid until October 29, 2039.
Provinsi Kalimantan Utara yang akan berakhir This LCR certificate is in accordance with
pada tanggal 29 Oktober 2039. Decision Letter No. 85/HGU/BPN/2004 dated
Sertifikat HGU ini sesuai dengan Surat October 13, 2004. LCR certificate of KHL is
Keputusan No. 85/HGU/BPN/2004 tanggal used as collateral for bank loans (Note 20).
13 Oktober 2004. Sertifikat HGU milik
KHL dijadikan sebagai jaminan utang bank
(Catatan 20).
PT Bhumi Simanggaris Indah (“BSI”) PT Bhumi Simanggaris Indah (“BSI”)
BSI didirikan berdasarkan Akta Notaris BSI was established based on Notarial Deed
No. 1 tanggal 8 Oktober 1998 dari Notaris No. 1 dated October 8, 1998 of Notary
Imelda Febriani Papeo, S.H. Akta pendirian BSI Imelda Febriani Papeo, S.H. The BSI’s deed of
telah disahkan oleh Menteri Hukum dan establishment was approved by the Minister of
Perundang-undangan Republik Indonesia Law and Legislation of the Republic of
dalam Surat Keputusan Indonesia in his Decision Letter
No. C-8634 HT.01.01.Th.2000 tanggal No. C-8634 HT.01.01.Th.2000 dated
13 April 2000. April 13, 2000.
Anggaran Dasar BSI telah mengalami The BSI’s Articles of Association had been
beberapa kali perubahan, terakhir dalam Akta amended several times, most recently
Notaris No. 37 tanggal 28 November 2024 di in Notarial Deed No. dated
hadapan Notaris Muslim, S.H., M.Kn., November 37, 2024 made before Notary
terkait dengan penurunan modal disetor dan Muslim, S.H., M.Kn., related to the reduction of
ditempatkan. Perubahan ini telah paid up and placed capital.
mendapat persetujuan dari Menteri Hukum The amendment had been agreed by the
dan Hak Asasi Manusia Republik Minister of Law and Human Rights of the
Indonesia dalam Surat Keputusan Republic of Indonesia in Decision Letter
No. AHU-0086800.AH.01.02.Tahun 2024 No AHU-0086800.AH.01.02.Tahun 2024 dated
tanggal 26 Januari 2025. January 26, 2024.
17
Page 20
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Entitas Anak (lanjutan) d. Consolidated Subsidiaries (continued)
PT Bhumi Simanggaris Indah (“BSI”) PT Bhumi Simanggaris Indah (“BSI”)
(lanjutan) (continued)
BSI telah memperoleh Sertifikat Hak Guna BSI obtained a Certificate of Land
Usaha (“HGU”) No. 2 pada tanggal Cultivation Rights (“LCR”) No. 2 dated
25 September 2003 dari Badan Pertanahan September 25, 2003 from National Land
Nasional Republik Indonesia untuk areal seluas Agency of the Republic of Indonesia
13.404 Ha yang berlokasi di Kecamatan for 13,404 Ha in Nunukan Sub district, Nunukan
Nunukan, Kabupaten Nunukan, Provinsi Regency, North Kalimantan Province, valid until
Kalimantan Utara, dan berakhir pada tanggal 18 September 18, 2038.
September 2038. Sertifikat HGU ini sesuai This LCR certificate is in accordance with
dengan Surat Keputusan Decision Letter No. 46/HGU/BPN/2003 dated
No.46/HGU/BPN/2003 tanggal 25 Agustus August 25, 2003. LCR certificate of BSI is used
2003. Sertifikat HGU milik BSI dijadikan as collateral for bank loans (Note 20).
sebagai jaminan utang bank (Catatan 20).
PT Tirta Madu Sawit Jaya (“TMSJ”) PT Tirta Madu Sawit Jaya (“TMSJ”)
TMSJ didirikan berdasarkan Akta Notaris TMSJ was established based on Notarial Deed
No. 2 tanggal 18 Mei 1999 dari Notaris No. 2 dated May 18, 1999 of Notary
Ira Widyasari Juwono, S.H. Akta pendirian Ira Widyasari Juwono, S.H. The TMSJ’s deed of
TMSJ telah disahkan oleh Menteri Hukum dan establishment was approved by the Minister of
Perundang-undangan Republik Indonesia Law and Legislation of the Republic of
dalam Surat Keputusan Indonesia in his Decision Letter
No. C-2701 HT.01.01.TH.2000 tanggal No. C-2701 HT.01.01.TH.2000 dated
17 Februari 2000. February 17, 2000.
Anggaran Dasar TMSJ telah mengalami The TMSJ’s Articles of Association had been
beberapa kali perubahan, terakhir dalam amended several times, most recently in
Akta Notaris No. 5 tanggal 7 Oktober 2022 dari Notarial Deed No. 5 dated October 7, 2022 by
Notaris Muslim, S.H., M.Kn., terkait Notary Muslim, S.H., M.Kn.,regarding the
pengurangan dan/atau penurunan modal dasar reduction and/or decrease in authorized capital
dan modal ditempatkan dan disetor Perubahan issued and paid-up capital. The amendment
ini telah mendapat persetujuan dari Menteri had been approved by the Minister of
Hukum dan Hak Asasi Manusia Republik Law and Human Rights of the
Indonesia dalam Surat Keputusan Republic of Indonesia in Decision Letter
No. AHU-0089961.AH.01.02.Tahun 2022 No. AHU-0089961.AH.01.02.Tahun 2022 dated
tanggal 22 Oktober 2022. October 22, 2022.
TMSJ telah memperoleh Sertifikat Hak Guna TMSJ obtained a Certificate of Land Cultivation
Usaha (“HGU”) No. 1 pada tanggal Rights (“LCR”) No. 1 dated November 1, 2004
1 November 2004 dari Badan Pertanahan from National Land Agency of the Republic of
Nasional Republik Indonesia untuk areal seluas Indonesia for 7,982.18 Ha in Nunukan District,
7.982,18 Ha yang berlokasi di Kecamatan Nunukan Regency, North Kalimantan Province,
Nunukan, Kabupaten Nunukan, Provinsi valid until October 29, 2039.
Kalimantan Utara, dan akan berakhir pada This LCR certificate is in accordance with
tanggal 29 Oktober 2039. Sertifikat HGU ini Decision Letter No. 84/HGU/BPN/2004 dated
sesuai dengan Surat Keputusan October 13, 2004. LCR certificate of TMSJ is
No. 84/HGU/BPN/2004 tanggal 13 Oktober used as collateral for bank loans (Note 20).
2004. Sertifikat HGU milik TMSJ dijadikan
sebagai jaminan utang bank (Catatan 20).
18
Page 21
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Entitas Anak (lanjutan) d. Consolidated Subsidiaries (continued)
PT Bulungan Hijau Perkasa (“BHP”) PT Bulungan Hijau Perkasa (“BHP”)
BHP didirikan berdasarkan Akta Notaris No. 3 BHP was established based on Notarial Deed
tanggal 29 April 1999 dari Notaris No. 3 dated April 29, 1999 of Notary
Ira Widyasari Juwono, S.H. Akta pendirian BHP Ira Widyasari Juwono, S.H. The BHP’s deed of
telah disahkan oleh Menteri Hukum dan establishment was approved by the Minister of
Perundang-undangan Republik Indonesia Law and Legislation of the Republic of
dalam Surat Keputusan Indonesia in his Decision Letter
No. C-17929 HT.01.01.Th.2000 tanggal No. C-17929 HT.01.01.Th.2000 dated
16 Agustus 2000 dan diumumkan dalam Berita August 16, 2000 and published in the State
Negara Republik Indonesia No. 63 tanggal Gazette of the Republic of Indonesia No. 63
9 Agustus 2005, Tambahan No. 8423. dated August 9, 2005, Supplementary
No. 8423.
Anggaran Dasar BHP telah mengalami The BHP’s Articles of Association had been
beberapa kali perubahan, terakhir dalam Akta amended several times, most recently
Notaris No. 40 tanggal 28 November 2024 di in Notarial Deed No. 40 dated
hadapan Notaris Muslim, S.H., M.Kn., November 28, 2024 made before Notary
terkait dengan penurunan modal disetor dan Muslim, S.H., M.Kn., related to the reduction of
ditempatkan. Perubahan ini telah paid up and placed capital.
mendapat persetujuan dari Menteri Hukum The amendment had been agreed by the
dan Hak Asasi Manusia Republik Minister of Law and Human Rights of the
Indonesia dalam Surat Keputusan Republic of Indonesia in Decision Letter
No. AHU-0086795.AH.01.02.Tahun 2024 No. AHU-0086795.AH.01.02.Tahun 2024
tanggal 26 Januari 2025. dated January 26, 2025.
BHP telah memperoleh Sertifikat Hak Guna BHP obtained a Certificate of Land Cultivation
Usaha (“HGU”) No. 1 pada tanggal Rights (“LCR”) No. 1 dated November 1, 2004
1 November 2004 dari Badan Pertanahan from National Land Agency of the Republic of
Nasional Republik Indonesia untuk areal seluas Indonesia for 6,061 Ha in Sebuku Sub district,
6.061 Ha yang berlokasi di Kecamatan Sebuku, Nunukan Regency, North Kalimantan Province,
Kabupaten Nunukan, valid until October 29, 2039. This LCR
Provinsi Kalimantan Utara, dan berakhir pada certificate is in accordance with Decision Letter
tanggal 29 Oktober 2039. Sertifikat HGU ini No. 83/HGU/BPN/2004 dated
sesuai dengan Surat Keputusan October 13, 2004. LCR certificate of BHP is
No. 83/HGU/BPN/2004 tanggal 13 Oktober used as collateral for bank loans (Note 20).
2004. Sertifikat HGU milik BHP dijadikan
sebagai jaminan utang bank (Catatan 20).
BHP telah memperoleh Sertifikat Hak Guna BHP obtained a Certificate of Land Cultivation
Usaha (“HGU”) No. 45, 46, 47, 48, 49, 50, 51, Rights (“LCR”) No. 45, 46, 47, 48, 49, 50, 51,
dan 52 pada tanggal 21 Mei 2019 dari and 52 dated May 21, 2019 from National Land
Badan Pertanahan Nasional Republik Agency of the Republic of Indonesia for
Indonesia untuk areal seluas 2.158,57 Ha 2,158.57 Ha in Sebuku District, Nunukan
di Kecamatan Sebuku, Kabupaten Nunukan, Regency, North Kalimantan Province,
Provinsi Kalimantan Utara yang akan berakhir valid until April 22, 2054. These LCR certificates
pada tanggal 22 April 2054. Sertifikat HGU ini are in accordance with Decision Letter No.
sesuai dengan Surat Keputusan 29/HGU/KEM-ATR/BPN/IV/2019 dated April
No. 29/HGU/KEM-ATR/BPN/IV/2019 tanggal 22, 2019. LCR certificates of BHP are used as
22 April 2019. Sertifikat HGU milik collateral for bank loans (Note 20).
BHP dijadikan sebagai jaminan utang bank
(Catatan 20).
19
Page 22
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Entitas Anak (lanjutan) d. Consolidated Subsidiaries (continued)
PT Riau Agung Karya Abadi (“RAKA”) PT Riau Agung Karya Abadi (“RAKA”)
RAKA didirikan berdasarkan Akta Notaris RAKA was established based on Notarial Deed
No. 58 tanggal 10 Juli 2001 dari Notaris No. 58 dated July 10, 2001 of Notary
Tajib Rahardjo, S.H. Akta pendirian RAKA telah Tajib Rahardjo, S.H. The RAKA’s deed of
disahkan oleh Menteri Kehakiman establishment was approved by the Minister of
dan Hak Asasi Manusia Republik Indonesia Justice and Human Rights of the Republic of
dalam Surat Keputusan Indonesia in his Decision Letter
No. C-07209 HT.01.01.TH.2001 tanggal No. C-07209 HT.01.01.TH.2001 dated
3 September 2001. September 3, 2001.
Anggaran Dasar RAKA telah mengalami The RAKA’s Articles of Association had been
beberapa kali perubahan, terakhir dalam Akta amended several times, most recently
Notaris No. 4 tanggal 20 November 2023 dari in Notarial Deed No. 4 dated
Notaris Yandi Brata Sakti, S.H., M.Kn., terkait November 20, 2023 by Notary
perubahan tempat kedudukan dan alamat. Yandi Brata Sakti, S.H., M.Kn., regarding the
Perubahan ini telah diterima dan dicatat oleh related to change of domicile and change of
Menteri Hukum dan Hak Asasi Manusia address. The amendment had been accepted
Republik Indonesia dalam Surat Keputusan No. and recorderd by The Minister of Law and
AHU-0234890.AH.01.11.Tahun 2023 tanggal Human Rights of the Republic of Indonesia in
21 November 2023. Decision Letter No. AHU-
0234890.AH.01.11.Tahun 2023 dated
November 21, 2023.
RAKA telah memperoleh Sertifikat Hak Guna RAKA obtained a Certificate of
Usaha (“HGU”) No. 10018 pada tanggal Land Cultivation Rights (“LCR”)
28 Oktober 2021 dari Badan Pertanahan No. 10018 dated October 28, 2021 from
Nasional Republik Indonesia untuk areal seluas National Land Agency of the Republic of
3.293,6 Ha di Kecamatan Tapung Hulu, Tapung Indonesia for 3,293.6 Ha in Tapung Hulu,
Hilir, Kabupaten Kampar, Provinsi Riau, yang Tapung Hilir District, Kampar Regency,
akan berakhir pada tanggal Riau Province, valid until August 26, 2056. This
26 Agustus 2056. Sertifikat HGU ini LCR certificate is in
sesuai dengan Surat Keputusan accordance with Decision Letter
No. 51/HGU/KEM-ATR/BPN/VIII/2021 tanggal No. 51/HGU-KEM-ATR/BPN/VIII/2021 dated
26 Agustus 2021. August 26, 2021.
RAKA telah memperoleh Sertifikat Hak Guna RAKA obtained a Certificate of
Usaha (“HGU”) No. 10017 pada tanggal Land Cultivation Rights (“LCR”)
03 Maret 2021 dari Badan Pertanahan Nasional No. 10017 dated March 03, 2021 from National
Republik Indonesia untuk areal seluas 29,9 Ha Land Agency of the Republic of Indonesia for
di Kecamatan Tapung Hulu, Tapung Hilir, 29.9 Ha in Tapung Hulu, Tapung Hilir District,
Kabupaten Kampar, Provinsi Riau, yang akan Kampar Regency,
berakhir pada tanggal Riau Province, valid until January 26, 2056.
26 Januari 2056. Sertifikat HGU ini This LCR certificate is in
sesuai dengan Surat Keputusan accordance with Decision Letter
No. 000001/SKHGU/BPN-05/I/2021 tanggal 26 No. 000001/SKHGU/BPN-05/I/2021 dated
Januari 2021. January 26, 2021.
20
Page 23
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Entitas Anak (lanjutan) d. Consolidated Subsidiaries (continued)
PT Fajar Niaga Berjaya (“FNB”) PT Fajar Niaga Berjaya (“FNB”)
KHL mendirikan anak perusahaan, FNB, yang KHL established a subsidiary, FNB, which is
bergerak di bidang perdagangan. engaged in trading.
FNB didirikan berdasarkan Akta Notaris FNB was established based on Notarial Deed
No. 4 tanggal 8 November 2022 dari Notaris No. 4 dated November 8, 2022 of Notary
Muslim, S.H., M.Kn., dan disahkan oleh Menteri Muslim, S.H., M.Kn., and was approved by the
Kehakiman dan Hak Asasi Manusia Republik Minister of Justice and Human Rights of the
Indonesia dalam Surat Keputusan Republic of Indonesia in his Decision Letter
No. AHU-0078212.AH.01.01.TAHUN 2022 No. AHU-0078212.AH.01.01.TAHUN 2022
tanggal 9 November 2022. dated November 9, 2022.
e. Perkebunan plasma e. Plasma plantation
Luas area perkebunan yang telah ditanam oleh The plantation areas that have been planted by
Grup untuk kebun inti dan kebun pola kemitraan Group for core plantations and partnership
sampai dengan 31 Maret 2025 sebagai berikut: plantations as of March 31, 2025 are as follows:
Tanaman
belum Tanaman
menghasilkan/ menghasilkan/
Immature Mature Jumlah/
plantations plantations Total
(Ha) (Ha) (Ha)
Kebun inti 938,26 77.450,17 78.388,43 Core plantations
Kebun pola kemitraan 130,00 10.183,22 10.313,22 Partnership plantations
Jumlah 1.068,26 87.763,39 88.701,25 Total
f. Tanggung Jawab Manajemen dan f. Management Responsibility and Approval of
Persetujuan atas Laporan Keuangan Consolidated Financial Statements
Konsolidasian
Penyusunan dan penyajian wajar laporan The preparation and fair presentation of the
keuangan konsolidasian merupakan tanggung consolidated financial statements were the
jawab manajemen, dan telah disetujui oleh responsibilities of the management, and were
Dewan Direksi dan telah diotorisasi pada approved by the Board of Directors on May 2,
tanggal 2 Mei 2025. 2025.
2. PERNYATAAN STANDAR AKUNTANSI 2. NEW AND AMENDMENT OF STATEMENTS OF
KEUANGAN YANG BARU DAN AMENDEMEN FINANCIAL ACCOUNTING STANDARDS
a. Amandemen atas standar yang diadopsi a. Amendement of standards adopted as at
pada 1 Januari 2025 January 1, 2025
Dalam tahun berjalan, Grup telah In the current year, the Group has applied, a
menerapkan, sejumlah amendemen atas number of amendments to PSAK that are
PSAK yang relevan dengan operasinya dan relevant to its operations and effective for
efektif untuk periode akuntansi yang dimulai accounting period beginning on or after
pada atau setelah 1 Januari 2025, yaitu: January 1, 2025, are as follows:
21
Page 24
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. PERNYATAAN STANDAR AKUNTANSI 2. NEW AND AMENDMENT OF STATEMENTS OF
KEUANGAN YANG BARU DAN AMENDEMEN FINANCIAL ACCOUNTING STANDARDS
(lanjutan) (continued)
a. Amandemen atas standar yang diadopsi a. Amendement of standards adopted as at
pada 1 Januari 2025 (lanjutan) January 1, 2025 (continued)
- PSAK 1 (amendemen), Penyajian - PSAK 1 (amendment), Presentation of
Laporan Keuangan tentang Financial Statements regarding
Pengungkapan Kebijakan Akuntansi Disclosure of Accounting Policies
Amendemen tersebut mengharuskan The amendment requires to disclose
untuk mengungkapkan informasi material accounting policy information
kebijakan akuntansi material, bukan rather than significant accounting
kebijakan akuntansi signifikan. policies.
Amendemen ini tidak mempunyai This amendment has had no material
pengaruh material atas pengungkapan impact on the disclosures or on the
atau jumlah-jumlah yang diakui dalam amounts recognized in the consolidated
laporan keuangan konsolidasian. financial statements.
- PSAK 16 (amendemen), Aset Tetap - PSAK 16 (amendment), Property, Plant
tentang Hasil Sebelum Penggunaan yang and Equipment regarding Proceeds
Diintensikan Before Intended Use
Amendemen ini melarang pengurangan This amendment prohibits deducting from
jumlah biaya perolehan aset tetap yang the cost of property, plant and equipment
diterima dari penjualan barang-barang amounts received from selling items
yang diproduksi ketika entitas sedang produced while the entity is preparing the
mempersiapkan aset tersebut untuk asset for its intended use. Instead, an
digunakan sesuai tujuannya. Sebaliknya, entity will recognized such sales
entitas mengakui hasil penjualan tersebut proceeds and related cost in profit or loss.
dan biaya terkait dalam laba rugi.
Amendemen ini tidak mempunyai This amendment has had no material
pengaruh material atas pengungkapan impact on the disclosures or on the
atau jumlah-jumlah yang diakui dalam amounts recognized in the consolidated
laporan keuangan konsolidasian. financial statements.
- PSAK 25 (amendemen), Kebijakan - PSAK 25 (amendment), Accounting
Akuntansi, Perubahan Estimasi, dan Policies, Changes in Accounting
Kesalahan tentang Definisi Estimasi Estimates and Errors regarding Definition
Akuntansi of Accounting Estimate
Amandemen tersebut mengklarifikasi The amendment clarifies how reporting
bagaimana entitas pelapor harus entities should distinguish changes in
membedakan perubahan kebijakan accounting policies from changes in
akuntansi dari perubahan estimasi accounting estimates. This distinction
akuntansi. Perbedaan antara kedua jenis between these two types of changes is
perubahan ini penting karena perubahan important as changes in accounting
kebijakan akuntansi biasanya diterapkan policies are normally applied
secara retrospektif terhadap transaksi retrospectively to past transactions and
dan peristiwa masa lalu, sedangkan events, whereas changes in accounting
perubahan estimasi akuntansi diterapkan estimates are applied prospectively to
secara prospektif terhadap transaksi dan future transactions and events.
peristiwa di masa depan.
Amendemen ini tidak mempunyai This amendment has had no material
pengaruh material atas pengungkapan impact on the disclosures or on the
atau jumlah-jumlah yang diakui dalam amounts recognized in the consolidated
laporan keuangan konsolidasian. financial statements.
22
Page 25
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. PERNYATAAN STANDAR AKUNTANSI 2. NEW AND AMENDMENT OF STATEMENTS OF
KEUANGAN YANG BARU DAN AMENDEMEN FINANCIAL ACCOUNTING STANDARDS
(lanjutan) (continued)
a. Amandemen atas standar yang diadopsi a. Amendement of standards adopted as at
pada 1 Januari 2025 (lanjutan) January 1, 2025 (continued)
- PSAK 46 (amendemen), Pajak - PSAK 46 (amendment), Income Taxes
Penghasilan tentang Pajak Tangguhan regarding Deferred Tax related to Assets
terkait Aset dan Liabilitas yang timbul dari and Liabilities arising from a Single
Transaksi Tunggal. Transaction.
Amandemen tersebut mengharuskan The amendment requires to recognized
pengakuan pajak tangguhan atas deferred tax on certain transactions that
transaksi tertentu yang menimbulkan give rise to equal amounts of taxable and
perbedaan temporer kena pajak dan deductible temporary differences on initial
dapat dikurangkan dalam jumlah yang recognition.
sama pada pengakuan awal.
Amendemen ini tidak mempunyai This amendment has had no material
pengaruh material atas pengungkapan impact on the disclosures or on the
atau jumlah-jumlah yang diakui dalam amounts recognized in the consolidated
laporan keuangan konsolidasian. financial statements.
b. Standar baru dan amendemen yang belum b. New and amendments of standards that are
efektif berlaku dan belum diadopsi secara not yet effective and have not been adopted
dini oleh Grup early by the Group
Amendemen standar berikut efektif untuk The following amendments to standards are
periode yang dimulai pada atau setelah effective for periods beginning on or after
tanggal 1 Januari 2024, dengan penerapan January 1, 2024, with early application
dini diperkenankan yaitu: permitted is:
- PSAK 1 (amendemen), Penyajian - PSAK 1 (amendment), Presentation of
Laporan Keuangan tentang Liabilitas Financial Statements regarding Long
Jangka Panjang dengan Kovenan Term Liabilities with Covenant
- PSAK 73 (amendemen), Sewa tentang - PSAK 73 (amendment), Leases
Liabilitas Sewa dalam Jual dan Sewa regarding Lease Liability in a Sale and
Balik Leaseback
Standar baru dan amendmen berikut efektif New and amendment to standard are effective
periode yang dimulai pada atau setelah for periods beginning on or after January 1,
tanggal 1 Januari 2025 yaitu: 2025 is:
- PSAK 74, Kontrak Asuransi - PSAK 74, Insurance Contracts
- PSAK 74 (amendemen), Kontrak - PSAK 74 (amendments), Insurance
Asuransi tentang Penerapan Awal PSAK Contracts: Initial Application of PSAK 74
74 dan PSAK 71 - Informasi Komparatif and PSAK 71 - Comparative Information
Sampai dengan tanggal penerbitan laporan As of the issuance date of the consolidated
keuangan konsolidasian, Grup masih financial statements, the Group is still
mempelajari dampak yang mungkin timbul evaluating the possible impact of the
atas penerapan PSAK tersebut pada laporan implementation of these PSAKs to its
keuangan konsolidasian. consolidated financial statements.
23
Page 26
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL 3. MATERIAL ACCOUNTING POLICIES
Berikut ini adalah kebijakan akuntansi material yang Presented below are the material accounting
diterapkan dalam penyusunan laporan keuangan policies adopted in preparing the consolidated
konsolidasian Grup. Kebijakan ini telah diaplikasikan financial statements of the Group. These policies
secara konsisten terhadap semua periode yang have been consistently applied to all of the periods
disajikan, kecuali dinyatakan lain. presented, unless otherwise stated.
a. Pernyataan Kepatuhan a. Statement of Compliance
Laporan keuangan konsolidasian disusun The consolidated financial statements have
berdasarkan Standar Akuntansi Keuangan di been prepared in accordance with Indonesian
Indonesia (“SAK”), yang mencakup Financial Accounting Standards (“SAK”),
Pernyataan dan Interprestasi yang diterbitkan which comprise the Statement and
oleh Dewan Standar Akuntansi Keuangan Interpretations issued by the Financial
(“DSAK”) Ikatan Akuntan Indonesia dan Accounting Standards Board (“DSAK”) of the
Peraturan No. VIII.G.7 tentang “Pedoman Institute of Indonesian Chartered Accountants
Penyajian Laporan Keuangan” yang and Regulation
diterbitkan oleh Otoritas Jasa Keuangan No. VIII.G.7 regarding “Financial Statements
(“OJK”). Presentation Guidelines” issued by Financial
Services Authority (“OJK”).
b. Dasar Penyusunan Laporan Keuangan b. Basis for Preparation of The Consolidated
Konsolidasian Financial Statements
Laporan keuangan konsolidasian Grup disusun The Group’s consolidated financial statements
berdasarkan basis akrual dan konsep biaya have been prepared on an accrual basis and
historis, kecuali untuk instrumen keuangan under the historical cost convention except for
yang diukur pada jumlah nilai revaluasian atau financial instruments measured at revalued
nilai wajar pada akhir setiap periode pelaporan amounts or fair values at the end of each
keuangan. reporting period.
Biaya historis umumnya didasarkan pada nilai Historical cost is generally based on the fair
wajar dari imbalan yang diberikan dalam value of the consideration given in exchange for
pertukaran barang dan jasa. goods and services.
Nilai wajar adalah harga yang akan diterima Fair value is the price that would be received to
untuk menjual suatu aset atau harga yang akan sell an asset or paid to transfer a liability in an
dibayar untuk mengalihkan suatu liabilitas orderly transaction between market participants
dalam suatu transaksi teratur antara pelaku at the measurement date.
pasar pada tanggal pengukuran.
Laporan arus kas konsolidasian disusun The consolidated statement of cash flows has
menggunakan metode langsung dan arus kas been prepared based on the direct method, by
dikelompokkan atas dasar aktivitas operasi, classifying cash flows on the basis of operating,
investasi dan pendanaan. investing and financing activities.
Seluruh angka dalam laporan keuangan Figures in the consolidated financial statements
konsolidasian ini, disajikan dalam Rupiah are stated in Rupiah (“Rp”), unless otherwise
(“Rp”), kecuali dinyatakan lain. specified.
Penyusunan laporan keuangan konsolidasian The preparation of consolidated financial
yang sesuai dengan Standar Akuntansi statements in conformity with Indonesian
Keuangan di Indonesia memerlukan Financial Accounting Standards requires the
penggunaan estimasi akuntansi penting use of certain critical accounting estimates. It
tertentu. Penyusunan laporan keuangan also requires management to exercise its
konsolidasian juga mengharuskan manajemen judgment in the process of applying the Group’s
untuk menggunakan pertimbangannya dalam accounting policies. The areas involving a
proses penerapan kebijakan akuntansi Grup. higher degree of judgment or complexity, or
Area-area yang memerlukan tingkat areas where assumptions and estimates are
pertimbangan atau kompleksitas yang tinggi, significant to the consolidated financial
atau area dimana asumsi dan estimasi statements are disclosed in Note 4.
merupakan hal yang signifikan dalam laporan
keuangan konsolidasian, diungkapkan dalam
Catatan 4.
24
Page 27
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES
(continued)
c. Prinsip - Prinsip Konsolidasian c. Principles of Consolidation
Laporan keuangan konsolidasian The consolidated financial statements
menggabungkan laporan keuangan incorporate the financial statements of the
Perusahaan dan entitas yang dikendalikan oleh Company and entities (including structured
Perusahaan dan entitas anak (termasuk entitas entities) controlled by the Company and its
terstruktur). Pengendalian tercapai jika subsidiaries. Control is achieved where the
Perusahaan memiliki kekuasaan atas investee; Company has the power over the investee; is
eksposur atau hak atas imbal hasil variabel dari exposed, or has rights, to variable returns from
keterlibatannya dengan investee; dan its involvement with the investee; and has the
kemampuan untuk menggunakan ability to use its power to affect its returns.
kekuasaannya atas investee untuk
mempengaruhi jumlah imbal hasil investor.
Perusahaan menilai kembali apakah entitas The Company reassesses whether or not it
tersebut adalah investee jika fakta dan keadaan controls an investee if facts and circumstances
yang mengindikasikan adanya perubahan indicate that there are changes to one or more
terhadap satu atau lebih dari tiga elemen of the three elements of control listed above.
pengendalian yang disebutkan di atas.
Ketika Perusahaan memiliki hak suara kurang When the Company has less than a majority of
dari mayoritas di-investee, ia memiliki the voting rights of an investee, it has power
kekuasaan atas investee ketika hak suara over the investee when the voting rights are
investor cukup untuk memberinya kemampuan sufficient to give it the practical ability to direct
praktis untuk mengarahkan aktivitas relevan the relevant activities of the investee
secara sepihak. Perusahaan unilaterally. The Company considers all
mempertimbangkan seluruh fakta dan keadaan relevant facts and circumstances in assessing
yang relevan dalam menilai apakah hak suara whether or not the Company’s voting rights in
Perusahaan cukup untuk memberikan an investee are sufficient to give it power,
Perusahaan kekuasaan, termasuk (i) ukuran including (i) the size of the Company’s holding
kepemilikan hak suara Perusahaan relatif of voting rights relative to the size and
terhadap ukuran dan penyebaran kepemilikan dispersion of holding of the other vote holders;
pemilik hak suara lain; (ii) hak suara potensial (ii) potential voting rights held by the Company,
yang dimiliki oleh Perusahaan, pemegang other vote holders or other parties; (iii) rights
suara lain atau pihak lain; (iii) hak yang timbul arising from other contractual arrangements;
dari pengaturan kontraktual lain; dan (iv) setiap and (iv) any additional facts and circumstances
fakta dan keadaan tambahan apapun that indicate that the Company has, or does not
mengindikasikan bahwa Perusahaan memiliki, have, the current ability to direct the relevant
atau tidak memiliki, kemampuan kini untuk activities at the time that decisions need to be
mengarahkan aktivitas yang relevan pada saat made, including voting patterns at previous
Keputusan perlu dibuat, termasuk pola suara shareholders’ meetings.
pemilikan dalam RUPS sebelumnya.
Konsolidasi entitas anak dimulai ketika Consolidation of a subsidiary begins when the
Perusahaan memperoleh pengendalian atas Company obtains control over the subsidiary
entitas anak dan akan dihentikan ketika and ceases when the Company loses control of
Perusahaan kehilangan pengendalian pada the subsidiary. Specifically, income and
entitas anak. Secara khusus, pendapatan dan expense of a subsidiary acquired or disposed of
beban entitas anak diakuisisi atau dijual selama during the year are included in the consolidated
tahun berjalan termasuk dalam laporan laba statement of profit or loss and other
rugi konsolidasian dan penghasilan comprehensive income from the date the
komprehensif lain dari tanggal diperolehnya Company gains control until the date when the
pengendalian Perusahaan sampai tanggal Company ceases to control the subsidiary.
ketika Perusahaan berhenti mengendalikan
entitas anak.
25
Page 28
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
c. Prinsip-Prinsip Konsolidasian (lanjutan) c. Principles of Consolidation (continued)
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
entitas induk dan untuk kepentingan owners of the Company and to the non-
nonpengendali. Perusahaan juga controlling interest. Total comprehensive
mengatribusikan total laba komprehensif income of subsidiaries is attributed to the
entitas anak kepada pemilik entitas induk dan owners of the Company and the non-controlling
kepentingan nonpengendali meskipun hal interest even if this results in the non-controlling
tersebut mengakibatkan kepentingan interest having a deficit balance.
nonpengendali memiliki saldo defisit.
Jika diperlukan, penyesuaian dapat dilakukan When necessary, adjustments are made to the
terhadap laporan keuangan entitas anak agar financial statements of subsidiaries to bring
kebijakan akuntansi sesuai dengan kebijakan their accounting policies in line with the Group’s
akuntansi Grup. accounting policies.
Seluruh aset dan liabilitas, ekuitas, pendapatan, All intragroup assets and liabilities, equity,
biaya dan arus kas yang berkaitan dengan income, expenses and cash flows relating to
transaksi dalam Grup dieliminasi secara penuh transactions between members of the Group
pada saat konsolidasi. are eliminated in full on consolidation.
Kepentingan nonpengendali pada entitas anak Non‑controlling interests in subsidiaries are
diidentifikasi secara terpisah dari ekuitas Grup identified separately from the Group’s equity
di dalamnya. Kepentingan para pemegang therein. Those interests of non‑controlling
saham nonpengendali yang memiliki shareholders that are present ownership
kepentingan kepemilikan saat ini memberikan interests entitling their holders to a
hak kepada pemegang sahamnya atas bagian proportionate share of net assets upon
proporsional dari aset bersih pada saat likuidasi liquidation may initially be measured at fair
yang awalnya dapat diukur pada nilai wajar atau value or at the non‑controlling interests’
pada bagian proporsional kepentingan proportionate share of the fair value of the
nonpengendali dari nilai wajar asset neto yang acquiree’s identifiable net assets. The choice of
dapat diidentifikasi dari pihak yang diakuisisi measurement is made on an
yang dapat diidentifikasi. Pilihan pengukuran acquisition‑by‑acquisition basis. Other
dilakukan atas basis akuisisi demi akuisisi. non‑controlling interests are initially measured
Kepentingan nonpengendali lainnya pada at fair value. Subsequent to acquisition, the
awalnya diukur pada nilai wajar. Setelah carrying amount of non‑controlling interests is
akuisisi, jumlah tercatat kepentingan the amount of those interests at initial
nonpengendali adalah jumlah kepentingan recognition plus the non‑controlling interests’
tersebut pada pengakuan awal ditambah share of subsequent changes in equity.
bagian kepentingan nonpengendali dari
perubahan selanjutnya dalam ekuitas.
Perubahan kepemilikan Grup pada entitas anak Changes in the Group’s ownership interest in
yang tidak mengakibatkan kehilangan subsidiaries that do not result in the loss of
pengendalian atas entitas anak dicatat sebagai control over the subsidiaries are accounted for
transaksi ekuitas. Jumlah tercatat dari as equity transactions. The carrying amounts of
kepemilikan Grup dan kepentingan the Group’s interest and the non-controlling
nonpengendali disesuaikan untuk interest are adjusted to reflect the changes in
mencerminkan perubahan kepentingan their relative interest in the subsidiaries. Any
relatifnya dalam entitas anak. Selisih antara difference between the amount by which the
jumlah tercatat kepentingan nonpengendali non-controlling interest are adjusted and the fair
yang disesuaikan dan nilai wajar imbalan yang value of the consideration paid or received is
dibayar atau diterima diakui secara langsung recognized directly in equity and attributed to
dalam ekuitas dan diatribusikan dengan pemilik owners of the parent company.
entitas induk.
26
Page 29
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
c. Prinsip-Prinsip Konsolidasian (lanjutan) c. Principles of Consolidation (continued)
Ketika Grup kehilangan pengendalian pada When the Group losses control of a subsidiary,
entitas anak, keuntungan atau kerugian diakui a gain or loss is recognized in profit or loss and
dalam laba rugi dan dihitung sebagai is calculated as the difference between (i) the
perbedaan antara (i) agregat nilai wajar aggregate of the fair value of the consideration
pembayaran yang diterima dan nilai wajar sisa received and the fair value of any retained
kepemilikan (retained interest) dan (ii) jumlah interest and (ii) the previous carrying amount of
tercatat sebelumnya dari aset (termasuk the assets (including goodwill), and liabilities of
goodwill), dan liabilitas dari entitas anak dan the subsidiary and any non-controlling interest.
setiap kepentingan nonpengendali. Seluruh All amounts previously recognized in other
jumlah yang diakui sebelumnya dalam comprehensive income in relation to that
penghasilan komprehensif lain yang terkait subsidiary are accounted for as if the Group had
dengan entitas anak yang dicatat seolah-olah directly disposed of the related assets or
Grup telah melepaskan secara langsung asset liabilities of the subsidiary (i.e. reclassified to
atau liabilitas terkait entitas anak (yaitu profit or loss or transferred to another category
direklasifikasi ke laba rugi atau ditransfer ke of equity as specified/permitted by applicable
kategori lain dari ekuitas sebagaimana accounting standards). The fair value of any
ditentukan / diizinkan oleh standar akuntansi investment retained in the former subsidiary at
yang berlaku). Nilai wajar setiap sisa investasi the date when control is lost is regarded as the
pada entitas anak terdahulu pada tanggal fair value on initial recognition for subsequent
hilangnya pengendalian dianggap sebagai nilai accounting under PSAK 71, Financial
wajar pada saat pengakuan awal untuk Instruments: or, when applicable, the cost on
akuntansi berikutnya dalam PSAK 71, initial recognition of an investment in an
Instrumen Keuangan atau, ketika berlaku, biaya associate or a joint venture.
perolehan pada saat pengakuan awal dari
investasi pada entitas asosiasi atau ventura
bersama.
d. Instrumen Keuangan d. Financial Instruments
Pengakuan dan pengukuran awal Recognition and initial measurement
Aset keuangan dan liabilitas keuangan diakui Financial assets and financial liabilities are
ketika Grup menjadi bagian dari ketentuan recognized when the Group becomes a party to
kontrak dari instrumen. Aset keuangan dan the contractual provisions of the instrument.
liabilitas keuangan pada awalnya diukur pada Financial assets and financial liabilities are
nilai wajar, kecuali piutang usaha yang tidak initially measured at fair value, except for trade
memiliki komponen pendanaan signifikan yang receivables that do not have a significant
diukur pada harga transaksi. financing component which are measured at
transaction price.
Biaya transaksi yang secara langsung dapat Transaction costs that are directly attributable
diatribusikan dengan perolehan atau to the acquisition or issue of financial assets
penerbitan aset keuangan dan liabilitas and financial liabilities (other than financial
keuangan (selain aset keuangan dan liabilitas assets and financial liabilities at fair value
keuangan yang diukur pada nilai wajar melalui through profit or loss) are added to or deducted
laba rugi) ditambahkan atau dikurangkan dari from the fair value of the financial assets or
nilai wajar aset keuangan atau liabilitas financial liabilities, as appropriate, on initial
keuangan, sebagaimana mestinya, pada recognition. Transaction costs directly
pengakuan awal. Biaya transaksi yang dapat attributable to the acquisition of financial assets
diatribusikan secara langsung dengan or financial liabilities at fair value through profit
perolehan aset keuangan atau liabilitas or loss are recognized immediately in
keuangan yang diukur pada nilai wajar melalui consolidated profit or loss.
laba rugi diakui segera dalam laporan laba rugi
konsolidasian.
27
Page 30
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Klasifikasi aset keuangan Classification of financial assets
Kecuali untuk piutang usaha yang tidak Except for those trade receivables that do not
mengandung komponen pendanaan yang contain a significant financing component and
signifikan dan diukur pada harga transaksi are measured at the transaction price in
sesuai dengan PSAK 72, semua aset keuangan accordance with PSAK 72, all financial assets
pada awalnya diukur pada nilai wajar yang are initially measured at fair value adjusted for
disesuaikan dengan biaya transaksi (jika ada). transaction costs (where applicable).
Untuk tujuan pengukuran selanjutnya, aset For the purpose of subsequent measurement,
keuangan, selain yang ditetapkan dan efektif financial assets, other than those designated
sebagai instrumen lindung nilai, diklasifikasikan and effective as hedging instruments, are
ke dalam kategori berikut pada saat pengakuan classified into the following categories upon
awal: initial recognition:
• biaya perolehan diamortisasi • amortised cost
• nilai wajar melalui laba rugi (FVTPL) • fair value through profit or loss (FVTPL)
• nilai wajar melalui penghasilan • fair value through other comprehensive
komprehensif lain (FVOCI) income (FVOCI)
Klasifikasi ditentukan oleh dua dasar, yaitu: The classification is determined by basis of
both:
• model bisnis entitas dalam mengelola aset • the entity’s business model for managing
keuangan; dan the financial asset; and
• karakteristik arus kas kontraktual dari aset • the contractual cash flow characteristics of
keuangan. the financial asset.
Semua aset keuangan kecuali untuk FVTPL All financial assets except for those at FVTPL
ditinjau untuk penurunan nilai setidaknya pada are reviewed for impairment at least at each
setiap tanggal pelaporan untuk mengidentifikasi reporting date to identify whether there is any
apakah ada bukti objektif bahwa aset keuangan objective evidence that a financial asset or a
atau sekelompok aset keuangan mengalami group of financial assets is impaired and
penurunan nilai dan mengakui penyisihan recognize a loss allowance for expected credit
kerugian untuk kerugian kredit ekspektasian losses on those financial assets.
pada aset keuangan tersebut.
Semua pendapatan dan beban yang berkaitan All income and expenses relating to financial
dengan aset keuangan yang diakui dalam laba assets that are recognized in profit or loss are
rugi disajikan dalam beban keuangan, presented within finance costs, finance income
pendapatan keuangan, atau item keuangan or other financial items, except for impairment
lainnya, kecuali untuk penurunan nilai piutang of trade receivables which is presented within
usaha yang disajikan dalam beban lain-lain. other expenses.
Aset keuangan biaya perolehan diamortisasi Amortized cost financial assets consist of cash
terdiri dari biaya perolehan diamortisasi kas dan on hand and in banks, trade receivables, other
bank, piutang usaha, piutang lain-lain, dan aset receivables and other non-current assets.
tidak lancar lain-lain.
28
Page 31
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Pengukuran selanjutnya aset keuangan Subsequent measurement of financial
assets
Aset keuangan pada biaya perolehan Financial assets at amortised cost
diamortisasi
Aset keuangan diukur pada biaya perolehan Financial assets are measured at amortised
diamortisasi jika aset tersebut memenuhi cost if the assets meet the following conditions
kondisi berikut (dan tidak ditetapkan sebagai (and are not designated as FVTPL):
FVTPL):
• aset tersebut dimiliki dalam model bisnis • they are held within a business mode whose
yang bertujuan untuk memiliki aset objective is to hold the financial assets and
keuangan dan mendapatkan arus kas collect its contractual cash flows
kontraktualnya
• persyaratan kontraktual dari aset keuangan • the contractual terms of the financial assets
menimbulkan arus kas yang semata dari give rise to cash flows that are solely
pembayaran pokok dan bunga dari jumlah payments of principal and interest on the
pokok terutang principal amount outstanding
Setelah pengakuan awal, aset keuangan After initial recognition, these are measured at
tersebut diukur pada biaya perolehan amortised cost using the effective interest
diamortisasi dengan menggunakan metode method. Discounting is omitted where the effect
bunga efektif. Pemberian diskon harga of discounting is immaterial.
dihilangkan jika pengaruh diskon tidak material.
Metode yang digunakan dalam menghitung The method that is used in the calculation of the
biaya perolehan diamortisasi dari aset amortised cost of a financial asset and in the
keuangan dan dalam pengalokasian dan allocation and recognition of the interest
pengakuan pendapatan bunga pada laporan revenue in profit or loss over the relevant
laba rugi selama periode yang relevan. Suku period. The rate that exactly discounts
bunga yang secara tepat mendiskontokan estimated future cash payments or receipts
estimasi pembayaran atau penerimaan kas through the expected life of the financial asset
masa depan selama perkiraan umur dari aset to the gross carrying amount of a financial
keuangan dengan jumlah tercatat bruto aset asset.
keuangan.
Pada saat menghitung suku bunga efektif, When calculating the effective interest rate, an
entitas mengestimasi arus kas ekspektasian entity shall estimate the expected cash flows by
dengan mempertimbangkan seluruh considering all the contractual terms of the
persyaratan kontraktual dari instrumen financial instrument (for example, prepayment,
keuangan tersebut (sebagai contoh, extension, call and similar options) but shall not
percepatan pelunasan, perpanjangan, opsi beli consider the expected credit losses.
dan opsi-opsi serupa), tetapi tidak
mempertimbangkan kerugian kredit
ekspektasian.
Perhitungan mencakup seluruh fee (imbalan) The calculation includes all fees and points paid
dan komisi yang dibayarkan atau diterima oleh or received between parties to the contract that
pihak-pihak yang terlibat dalam kontrak yang are an integral part of the effective interest rate,
merupakan bagian yang tidak terpisahkan dari transaction costs, and all other premiums or
suku bunga efektif, biaya transaksi, dan seluruh discounts. There is a presumption that the cash
premium atau diskonto lainnya. Terdapat flows and the expected life of a group of similar
praduga bahwa arus kas dan perkiraan umur financial instruments can be estimated reliably.
dari kelompok instrumen keuangan yang
serupa dapat diestimasi dengan andal.
29
Page 32
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Pengukuran selanjutnya aset keuangan Subsequent measurement of financial
(lanjutan) assets (continued)
Aset keuangan pada biaya perolehan Financial assets at amortised cost (continued)
diamortisasi (lanjutan)
Akan tetapi, dalam kasus yang jarang terjadi, However, in those rare cases when it is not
apabila tidak mungkin mengestimasi arus kas possible to reliably estimate the cash flows or
atau perkiraan umur instrumen keuangan (atau the expected life of a financial instrument (or
kelompok instrumen keuangan) secara andal, group of financial instruments), the entity shall
entitas menggunakan arus kas kontraktual use the contractual cash flows over the full
selama jangka waktu kontrak dari instrumen contractual term of the financial instrument (or
keuangan (atau kelompok instrumen group of financial instruments).
keuangan) tersebut.
Penurunan nilai aset keuangan Impairment of financial assets
Persyaratan penurunan nilai PSAK 71 PSAK 71’s impairment requirements use more
menggunakan lebih banyak informasi forward- forward-looking information to recognize
looking untuk mengakui kerugian kredit expected credit losses – the ‘expected credit
ekspektasian - 'model kerugian kredit loss (ECL) model’. Instruments within the scope
ekspektasian (ECL)'. Instrumen dalam ruang of the new requirements included loans and
lingkup persyaratan baru termasuk pinjaman other debt-type financial assets measured at
dan aset keuangan jenis hutang lainnya yang amortised cost and FVOCI, trade receivables,
diukur pada biaya perolehan diamortisasi dan recognized and measured under PSAK 72 and
FVOCI, piutang usaha, yang diakui dan diukur loan commitments and some financial
berdasarkan PSAK 72 dan komitmen pinjaman guarantee contracts (for the issuer) that are not
dan beberapa kontrak jaminan keuangan (untuk measured at fair value through profit or loss.
penerbit) yang tidak diukur pada nilai wajar
melalui laba rugi.
Grup mempertimbangkan berbagai informasi The Group considers a broader range of
yang lebih luas ketika menilai risiko kredit dan information when assessing credit risk and
mengukur kerugian kredit ekspektasian, measuring expected credit losses, including
termasuk peristiwa masa lalu, kondisi saat ini, past events, current conditions, reasonable and
prakiraan yang wajar dan dapat didukung yang supportable forecasts that affect the expected
mempengaruhi kolektibilitas yang diharapkan collectability of the future cash flows of the
dari arus kas masa depan dari instrumen instrument.
tersebut.
Kerugian kredit adalah selisih antara seluruh Credit loss are the difference between all
arus kas kontraktual yang jatuh tempo kepada contractual cash flows that are due to an entity
entitas sesuai dengan kontrak dan seluruh arus in accordance with the contract and all the cash
kas yang diperkirakan diterima entitas (yaitu flows that the entity expects to receive
seluruh kekurangan kas), didiskontokan (ie all cash shortfalls), discounted at the original
dengan suku bunga efektif awal (atau suku effective interest rate (or credit adjusted
bunga efektif yang disesuaikan dengan kredit effective interest rate for purchased or
untuk aset keuangan yang dibeli atau yang originated credit-impaired financial assets).
berasal dari aset keuangan memburuk).
30
Page 33
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Penurunan nilai aset keuangan (lanjutan) Impairment of financial assets (continued)
Entitas mengestimasi arus kas dengan An entity shall estimate cash flows by
mempertimbangkan seluruh persyaratan considering all contractual terms of the financial
kontraktual dari instrumen keuangan (sebagai instrument (for example, prepayment,
contoh, percepatan pelunasan, perpanjangan, extension, call and similar options) through the
opsi beli dan opsi-opsi serupa) selama expected life of that financial instrument. The
perkiraan umur dari instrumen keuangan cash flows that are considered shall include
tersebut. Arus kas yang dipertimbangkan cash flows from the sale of collateral held or
termasuk arus kas dari penjualan agunan yang other credit enhancements that are integral to
dimiliki atau peningkatan kredit lainnya yang the contractual terms.
merupakan bagian yang tidak terpisahkan dari
persyaratan kontraktual.
Terdapat praduga bahwa perkiraan umur dari There is a presumption that the expected life of
instrumen keuangan dapat diestimasi dengan a financial instrument can be estimated reliably.
andal. Akan tetapi, dalam kasus yang jarang However, in those rare cases when it is not
terjadi, apabila tidak mungkin untuk possible to reliably estimate the expected life of
mengestimasi perkiraan umur instrumen a financial instrument, the entity shall use the
keuangan dengan andal, entitas menggunakan remaining contractual term of the financial
sisa persyaratan kontraktual dari instrumen instrument.
keuangan.
Kerugian kredit ekspektasian adalah rata-rata Expected credit losses are the weighted
tertimbang atas kerugian kredit dengan masing- average of credit losses with the respective
masing terjadinya risiko gagal bayar sebagai risks of a default occurring as the weights.
pembobotan.
Kerugian kredit ekspektasian sepanjang Lifetime expected credit losses are the
umurnya adalah kerugian kredit ekspektasian expected credit losses that result from all
yang dihasilkan dari seluruh kemungkinan possible default events over the expected life of
peristiwa gagal bayar selama perkiraan umur a financial instrument
dari instrumen keuangan.
Pengukuran kerugian kredit ekspektasian Measurement of the expected credit losses is
ditentukan oleh estimasi probabilitas tertimbang determined by a probability-weighted estimate
kerugian kredit selama perkiraan umur of credit losses over the expected life of the
instrumen keuangan. financial instrument.
Piutang usaha dan piutang lainnya Trade and other receivables
Grup menggunakan pendekatan yang The Group makes use of a simplified approach
disederhanakan dalam akuntansi untuk piutang in accounting for trade and other receivables
usaha dan piutang lain-lain dan mencatat and records the loss allowance as lifetime
penyisihan kerugian sebagai kerugian kredit expected credit losses. These are the expected
ekspektasian sepanjang umurnya. Ini adalah shortfalls in contractual cash flows, considering
perkiraan kekurangan arus kas kontraktual, the potential for default at any point during the
dengan mempertimbangkan potensi gagal life of the financial instrument. In calculating,
bayar pada titik mana pun selama umur the Group uses its historical experience,
instrumen keuangan. Dalam menghitung, Grup external indicators and forward looking
menggunakan pengalaman historisnya, information to calculate the expected credit
indikator eksternal dan informasi forward losses using a provision matrix.
looking untuk menghitung kerugian kredit
ekspektasian dengan menggunakan matriks
provisi.
31
Page 34
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Penurunan nilai aset keuangan (lanjutan) Impairment of financial assets (continued)
Piutang usaha dan piutang lainnya (lainnya) Trade and other receivables (continued)
Grup menilai penurunan nilai piutang usaha The Group assess impairment of trade
secara kolektif karena mereka memiliki receivables on a collective basis as they
karakteristik risiko kredit yang dikelompokkan possess shared credit risk characteristics they
berdasarkan hari jatuh tempo. have been grouped based on the days past
due.
Penghentian pengakuan aset keuangan Derecognition of financial assets
Pada penghentian pengakuan aset keuangan On derecognition of a financial asset measured
yang diukur dengan biaya perolehan at amortised cost, the difference between the
diamortisasi, selisih antara tercatat aset dan asset’s carrying amount and the sum of the
jumlah imbalan yang diterima dan piutang consideration received and receivable is
diakui dalam laporan laba rugi. recognized in profit or loss.
Penghentian pengakuan aset keuangan secara On derecognition of financial asset in its
keseluruhan, selisih antara jumlah tercatat aset entirety, the difference between the asset’s
(diukur pada tanggal penghentian pengakuan) carrying amount (measured at the date of
dan jumlah imbalan yang diterima (termasuk derecognition) and the consideration received
setiap aset baru yang diperoleh dikurangi setiap (including any new asset obtained less any new
liabilitas baru yang ditanggung), diakui dalam liability assumed) shall be recognized in profit
laba rugi. or loss.
Klasifikasi dan pengukuran selanjutnya Classification and subsequent
liabilitas keuangan measurement of financial liabilities
Liabilitas keuangan terdiri dari utang usaha, Financial liabilities consist of trade payables,
utang lain-lain, beban akrual, cerukan bank, other payables, accrued expenses, bank
utang bank dan liabilitas sewa. overdraft, bank loans dan lease liabilities.
Liabilitas keuangan pada awalnya diukur pada Financial liabilities are initially measured at fair
nilai wajar, dan, jika relevan, disesuaikan value, and, where applicable, adjusted for
dengan biaya transaksi kecuali Grup transaction costs unless the Group designated
menetapkan liabilitas keuangan pada nilai wajar a financial liability at fair value through profit or
melalui laba rugi. loss.
Liabilitas keuangan selanjutnya diukur pada Financial liabilities are measured subsequently
biaya perolehan diamortisasi menggunakan at amortised cost using the effective interest
metode bunga efektif kecuali untuk derivatif dan method except for derivatives and financial
liabilitas keuangan yang ditetapkan pada liabilities designated at FVTPL, which are
FVTPL, yang selanjutnya diukur pada nilai carried subsequently at fair value with gains or
wajar dengan keuntungan atau kerugian yang losses recognized in profit or loss (other than
diakui dalam laba rugi (selain instrumen derivative financial instruments that are
keuangan derivatif yang telah ditetapkan dan designated and effective as hedging
efektif sebagai instrumen lindung nilai). instruments).
Semua beban terkait bunga dan, jika berlaku, All interest-related charges and, if applicable,
perubahan nilai wajar instrumen yang changes in an instrument’s fair value that are
dilaporkan dalam laba rugi termasuk dalam reported in profit or loss are included within
biaya keuangan atau pendapatan keuangan. finance costs or finance income.
32
Page 35
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
d. Instrumen Keuangan (lanjutan) d. Financial Instruments (continued)
Penghentian pengakuan liabilitas keuangan Derecognition of financial liabilites
Grup menghentikan pengakuan liabilitas The Group derecognizes financial liabilities
keuangan jika, dan hanya jika, kewajiban Grup when, and only when, the Group’s obligations
telah selesai, dibatalkan atau telah are discharged, cancelled or have expired. The
kedaluwarsa. Selisih antara nilai tercatat difference between the carrying amount of the
liabilitas keuangan yang dihentikan financial liability derecognized and the
pengakuannya dan imbalan yang dibayarkan consideration paid and payable is recognized in
dan yang harus dibayar diakui dalam laba rugi. profit or loss.
Ketika Grup menukar dengan pemberi When the Group exchanges with the existing
pinjaman yang ada, satu instrumen utang lender one debt instrument into another one
menjadi instrumen utang lainnya dengan with the substantially different terms, such
persyaratan yang secara substansial berbeda, exchange is accounted for as an
pertukaran tersebut dicatat sebagai extinguishment of the original financial liability
pengakhiran liabilitas keuangan awal dan and the recognition of a new financial liability.
pengakuan liabilitas keuangan baru. Demikian Similarly, the Group accounts for substantial
pula, Grup mencatat modifikasi substansial atas modification of terms of an existing liability or
persyaratan suatu liabilitas yang ada atau part of it as an extinguishment of the original
bagian darinya sebagai pengakhiran dari financial liability and the recognition of a new
liabilitas keuangan awal dan pengakuan liability.
liabilitas yang baru.
Diasumsikan bahwa persyaratan tersebut It is assumed that the terms are substantially
berbeda secara substansial jika didiskontokan different if the discounted present value of the
nilai sekarang dari arus kas dalam persyaratan cash flows under the new terms, including any
baru, termasuk biaya yang dibayarkan setelah fees paid net of any fees received and
dikurangi biaya yang diterima dan didiskon discounted using the original effectiverate is at
menggunakan suku bunga efektif awal least 10 percent different from the discounted
setidaknya 10 persen berbeda dari nilai present value of the remaining cash flows of the
sekarang yang didiskontokan dari arus kas original financial liability.
yang tersisa dari liabilitas keuangan awal.
Jika modifikasinya tidak substansial, perbedaan If the modification is not substantial, the
antara: (1) nilai tercatat liabilitas sebelum difference between: (1) the carrying amount of
modifikasi; dan (2) nilai kini arus kas setelah the liability before the modification; and (2) the
modifikasi diakui dalam laba rugi sebagai present value of the cash flows after
keuntungan atau kerugian modifikasi dalam modification is recognized in profit or loss as the
keuntungan dan kerugian lainnya. modification gain or loss within other gains and
losses.
e. Saling hapus antar Aset Keuangan dan e. Netting of Financial Assets and Financial
Liabilitas Keuangan Liabilities
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are
disalinghapuskan dan nilai netonya disajikan offset and the net amount presented in the
dalam laporan poisisi keuangan konsolidasian consolidated statement of financial position
jika Grup saat ini memiliki hak yang dapat when the Group has currently a legally
dipaksakan secara hukum untuk melakukan enforceable right to set off the recognized
saling hapus atas jumlah yang telah diakui, dan amounts, and intends either to settle on a net
berintensi untuk menyelesaikan secara neto basis, or to realise the asset and settle the
atau untuk merealisasikan aset dan liability simultaneously. A right to set-off must
menyelesaikan liabilitasnya secara simultan. be available today rather than being contingent
Hak saling hapus dapat ada pada saat ini dari on a future event and must be exercisable by
pada bersifat kontinjen atas terjadinya suatu any of the counterparties, both in the normal
peristiwa di masa depan dan harus dieksekusi course of business and in the event of default,
oleh pihak lawan, baik dalam situasi bisnis insolvency or bankruptcy.
normal dan dalam peristiwa gagal bayar,
peristiwa kepailitan atau kebangkrutan.
33
Page 36
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
f. Persediaan f. Inventories
Persediaan dinyatakan berdasarkan biaya Inventories are stated at cost or net realizable
perolehan atau nilai realisasi bersih, mana yang value, whichever is lower. Cost includes all
lebih rendah. Biaya mencakup semua beban expenses directly attributable to the
yang dapat diatribusikan secara langsung ke manufacturing process as well as suitable
proses manufaktur serta porsi yang sesuai dari portions of related production overheads,
overhead produksi terkait, berdasarkan based on normal operating capacity. Cost of
kapasitas operasi normal biaya perolehan crude palm oil and palm kernel are determined
minyak sawit dan inti sawit ditentukan dengan based on the weighted average method. Cost
metode rata-rata tertimbang. Biaya perolehan of other inventories is determined based on the
persediaan lainnya ditentukan dengan metode moving average method. Net realizable value
rata-rata bergerak. Nilai realisasi bersih represents the estimated selling price for
merupakan estimasi harga jual dari persediaan inventories less all estimated costs of
dikurangi seluruh biaya penyelesaian dan completion and costs necessary to make the
estimasi biaya yang diperlukan untuk sale.
penjualan.
Cadangan keusangan/kerugian ditetapkan Allowance for obsolescence/losses is
untuk menurunkan nilai tercatat persediaan ke provided to reduce the carrying value of
nilai realisasi bersihnya. inventories to their net realizable value.
g. Kas dan bank g. Cash and banks
Pada laporan arus kas konsolidasian, kas dan In the consolidated statement of cash flows,
bank terdiri dari saldo kas dan bank dan cerukan cash and banks include cash on hand, banks
bank. and bank overdraft.
h. Aset Biologis h. Biological Assets
Aset biologis Grup terdiri atas produk agrikultur The Group’s financial assets comprise of
bertumbuh yaitu pohon kelapa sawit dan produk growing agricultural produce from harvesting
agrikultur dari tanaman produktif yang terdiri product growing on bearer plants up to the point
atas Tandan Buah Segar (TBS). to be harvested, which are referred as Fresh
Fruit Bunches (FFB).
Aset biologis dinyatakan sebesar nilai wajar Biological assets are stated at fair value less
dikurangi biaya untuk menjual. Keuntungan costs to sell. Gains or losses incurred on initial
atau kerugian yang timbul pada pengakuan recognition of agricultural product in fair value
awal produk agrikultur pada nilai wajar less costs to sell biological assets at each
dikurangi biaya untuk menjual aset biologis reporting date include when gain or losses
pada setiap tanggal pelaporan dimasukkan occurred in profit or loss.
dalam laba rugi pada periode dimana
keuntungan atau kerugian terjadi.
i. Tanaman Perkebunan i. Plantations
Tanaman belum menghasilkan dinyatakan Immature plantations are stated at their
sebesar biaya perolehan, yang terdiri dari acquisition cost, consisting of nursery costs,
biaya-biaya pembibitan, persiapan lahan, land clearing, planting, fertilizing and
penanaman, pemupukan dan pemeliharaan, maintenance, allocation of indirect costs based
alokasi biaya tidak langsung berdasarkan luas on the capitalized area, including capitalization
hektar, termasuk kapitalisasi biaya pinjaman of borrowing costs arising from the loans used
yang timbul dari pinjaman yang digunakan to fund immature plantations over the immature
untuk mendanai tanaman belum menghasilkan plantation periods. Immature plantations are
selama periode-periode tertentu. Tanaman recorded as non-current assets and not
belum menghasilkan dicatat sebagai aset tidak depreciated.
lancar dan tidak disusutkan.
34
Page 37
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
i. Tanaman Perkebunan (lanjutan) i. Plantations (continued)
Tanaman belum menghasilkan direklasifikasi Immature plantations are classified as mature
ke tanaman menghasilkan pada saat tanaman plantations when considered to be mature and
dianggap menghasilkan dan mulai disusutkan amortized when reclassified. Palm oil
sejak saat pemindahan. Tanaman kelapa sawit plantations are classified as mature plantations
dinyatakan sebagai tanaman menghasilkan if they have reached three to four years which
apabila telah berumur tiga sampai empat tahun generally produce Fresh Fruits Bunches (FFB)
yang pada umumnya telah menghasilkan with an average weighted 4 (four) to 6 (six) tons
Tandan Buah Segar (TBS) rata-rata 4 (empat) per hectare in a year.
sampai dengan 6 (enam) ton per hektar dalam
satu tahun.
Tanaman menghasilkan dicatat sebesar biaya Mature plantations are recorded at their
perolehan saat reklasifikasi dilakukan dan acquisition cost when reclassified and
disusutkan sesuai dengan metode garis lurus depreciated using the straight-line method with
dengan estimasi masa manfaat ekonomis an estimated useful life of 20 years.
selama 20 tahun.
j. Aset Tetap j. Property, Plant and Equipment
Aset tetap dibukukan berdasarkan biaya Property, plant and equipment are stated at
perolehan setelah dikurangi akumulasi cost less accumulated depreciation and
penyusutan dan rugi penurunan nilai, jika ada. impairment losses, if any. Property, plant and
Aset tetap disusutkan dengan menggunakan equipment are depreciated using the straight-
metode garis lurus berdasarkan estimasi masa line method over the estimated useful lives of
manfaat keekonomian dari masing-masing aset the assets as follows:
tetap sebagai berikut:
Tahun/Years
Pabrik kelapa sawit 10 - 20 Palm oil factory
Bangunan dan infrastruktur 5 - 20 Buildings and infrastructures
Mesin dan instalasi 5 - 15 Machinery and installations
Alat pertanian 5 Farm equipment
Alat pengangkutan 5 Vehicles
Inventaris 5 Furniture and fixtures
Tanah dinyatakan sebesar biaya perolehan dan Land are stated at cost and not depreciated.
tidak disusutkan. Biaya pengurusan legal hak Legal costs of land rights when the land was
atas tanah ketika tanah diperoleh pertama kali acquired initially are recognized as part of the
diakui sebagai bagian biaya perolehan tanah cost of the land and not amortized.
dan tidak diamortisasi.
Karena tidak ada batasan umur ekonomis untuk As no finite useful life for land can be
tanah yang dapat ditentukan, jumlah tercatat determined, related carrying amounts are not
terkait tidak didepresiasi. depreciated.
Penyusutan aset tetap yang berhubungan Depreciation of property, plant and equipment
dengan tanaman perkebunan dialokasikan ke related to plantations will be allocated to
tanaman secara proporsional berdasarkan plantations proportionally based on the total
perbandingan luas antara tanaman areas planted for mature plantations and
menghasilkan dan tanaman belum immature plantations.
menghasilkan.
35
Page 38
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
j. Aset Tetap (lanjutan) j. Property, Plant and Equipment (continued)
Aset dalam penyelesaian dinyatakan sebesar Assets in progress are presented at cost which
biaya perolehan, yang mencakup kapitalisasi includes capitalization of borrowing costs and
beban pinjaman dan biaya-biaya lainya yang other costs incurred in connection with the
terjadi sehubungan dengan pendanaan aset financing of the assets in progress is presented
tetap dalam penyelesaian tersebut dan as part of property, plant and equipment.
disajikan sebagai bagian dari aset tetap. Accumulated costs of such assets will be
Akumulasi biaya perolehan akan dipindahkan reclassified to the respective asset when the
ke masing-masing aset tetap pada saat aset asset is completed and ready for use.
tersebut selesai dikerjakan dan siap digunakan. Depreciation starts in the month the asset is
Penyusutan mulai dibebankan pada bulan aset ready for use.
tersebut siap digunakan.
Persiapan lahan dalam penyelesaian Land clearing in progress represents the cost of
merupakan biaya pembukaan lahan land clearing and plantation preparation.
perkebunan dan persiapan tanaman. Accumulation of this costs will be transferred to
Akumulasi biaya ini akan dipindahkan ke immature plantations when the land clearing is
tanaman perkebunan belum menghasilkan finished and the land is ready to be planted.
pada saat persiapan lahan selesai dan siap
untuk ditanam.
Biaya-biaya setelah pengakuan awal aset Subsequent costs are included in the asset's
diakui sebagai bagian dari nilai tercatat aset carrying amount or recognized as a separate
atau sebagai aset yang terpisah, sebagaimana asset, as appropriate, only when it is probable
seharusnya, hanya apabila kemungkinan besar that future economic benefits associated with
Grup akan mendapatkan manfaat ekonomis di the item will flow to the Group and the cost of
masa depan berkenaan dengan aset tersebut the item can be measured reliably. Repair and
dan biaya perolehan aset dapat diukur dengan maintenance costs are charged to profit or loss
handal. Biaya perbaikan dan pemeliharaan during the period in which they are incurred.
dibebankan ke dalam laba rugi selama periode
dimana biaya-biaya tersebut terjadi.
Nilai residu, umur manfaat aset dan metode The residual values, useful lives and methods
penyusutan ditelaah, dan jika perlu of depreciation are reviewed, and adjusted
disesuaikan, pada setiap akhir periode prospectively if appropriate, at each financial
pelaporan. year end.
Aset tetap dihentikan pengakuannya pada saat An item of property, plant and equipment is
pelepasan atau ketika tidak ada manfaat derecognized upon disposal or when no future
ekonomik masa depan yang diharapkan timbul economic benefits are expected to arise from
dari penggunaan aset secara berkelanjutan. the continued use of the asset. Any gain or loss
Keuntungan atau kerugian yang timbul dari arising on the disposal or retirement of an item
pelepasan atau penghentian pengakuan suatu of property, plant and equipment is determined
aset tetap ditentukan sebagai selisih antara as the difference between the sales proceeds
hasil penjualan dan nilai tercatat aset dan diakui and the carrying amount of the asset and is
dalam laba rugi. recognized in profit or loss.
36
Page 39
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
k. Penurunan Nilai Aset Non-Keuangan k. Impairment of Non-Financial Assets
Aset non-keuangan ditelaah untuk mengetahui Non-financial assets are reviewed for
apakah telah terjadi penurunan nilai bilamana impairment whenever events or changes in
terdapat kejadian atau perubahan keadaan circumstances indicate that the carrying
yang mengindikasikan bahwa nilai tercatat aset amount may not be recoverable. An impairment
tersebut tidak dapat dipulihkan. Kerugian akibat loss is recognized for the amount by which the
penurunan nilai diakui sebesar selisih lebih carrying amount of the asset exceeds its
antara nilai tercatat aset dengan jumlah recoverable amount.
terpulihkannya tersebut.
Jumlah terpulihkan adalah nilai yang lebih tinggi Recoverable amount is the higher of its fair
antara nilai wajar dikurangi biaya untuk menjual value less cost to sell and its value in use of the
dan nilai pakai aset. Dalam rangka mengukur assets. For the purposes of assessing
penurunan nilai, aset dikelompokkan hingga impairment, assets are grouped at the lowest
unit terkecil yang menghasilkan arus kas levels for which there are separately identifiable
terpisah. cash flows.
Pada setiap akhir periode pelaporan, aset non- At each reporting date, non-financial assets,
keuangan yang telah mengalami penurunan that suffered impairment are reviewed for
nilai ditelaah untuk menentukan apakah possible reversal of the impairment.
terdapat kemungkinan pemulihan penurunan Recoverable amount is immediately recognized
nilai. Jika terjadi pemulihan nilai, maka in profit or loss, but not in excess of any
langsung diakui dalam laba rugi, tetapi tidak accumulated impairment loss previously
boleh melebihi akumulasi rugi penurunan nilai recognized.
yang telah diakui sebelumnya.
l. Proyek Perkebunan Kemitraan l. Partnership Plantation Projects
Dalam mendukung program pemerintah, Grup In support of the government program,
membangun kebun plasma melalui pola the Group build plasma plantations through
pengembangan kerjasama kemitraan dengan cooperative development pattern with the
koperasi. Grup berkewajiban membangun partnership cooperation. The Group is obliged
perkebunan plasma sampai tanaman siap to establish the plasma plantations until the
menghasilkan dan dialihkan kepada koperasi plants are ready to produce and switch to
(konversi). cooperatives (conversion).
Biaya-biaya yang terjadi dalam pengembangan Costs occurred during the development
perkebunan pola kemitraan sebelum konversi partnership pattern before the conversion were
dicatat dalam akun Proyek Perkebunan recorded in Partnership Plantation Projects.
Kemitraan. Pada saat konversi, selisih antara During conversion, the difference between
jumlah tercatat proyek perkebunan kemitraan carrying amount and conversion values
dan nilai konversi diakui dalam laba rugi tahun recognized in current year profit or loss.
berjalan.
37
Page 40
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
m. Sewa m. Leases
Sebagai Penyewa As Lessee
Grup mempertimbangkan apakah suatu The Group considers whether a contract is, or
kontrak adalah, atau mengandung sewa pada contains a lease at inception of the contract. A
saat awal kontrak. Sewa didefinisikan sebagai lease is defined as “a contract, or part of a
“kontrak, atau bagian dari kontrak, yang contract, that conveys the right to use an asset
menyampaikan hak untuk menggunakan aset (the underlying asset) for a period of time in
(aset pendasar) untuk suatu jangka waktu exchange for consideration”. To apply this
tertentu untuk dipertukarkan dengan imbalan”. definition the Group assesses whether the
Untuk menerapkan definisi ini, Grup menilai contract meets three key evaluations which are
apakah kontrak memenuhi tiga evaluasi utama, whether:
yaitu apakah:
• Kontrak tersebut berisi aset identifikasian, • The contracts contains an identified asset,
yang diidentifikasikan secara eksplisit which is either explicitly identified in the
dalam kontrak atau secara implisit contract or implicitly specified by being
ditentukan dengan diidentifikasi pada saat identified at the time the asset is made
aset tersebut tersedia untuk Grup. available to the Group.
• Grup memiliki hak untuk memperoleh • The Group has the right to obtain
secara substansial seluruh manfaat substantially all of the economic benefits
ekonomik dari penggunaan aset from use of the identified asset throughout
identifikasian selama periode penggunaan, the period of use, considering its rights
dengan mempertimbangkan haknya dalam within the defined scope of the contract.
ruang lingkup kontrak yang ditentukan.
• Grup memiliki hak untuk mengarahkan • The Group has the right to direct the use of
penggunaan aset identifikasian selama the identified asset throughout the period of
periode penggunaan. Grup menilai apakah use. The Group assess whether it has the
Grup memiliki hak untuk mengarahkan right to direct “how and for what purpose”
“bagaimana dan untuk tujuan apa” aset the asset is used throughout the period of
digunakan selama periode penggunaan. use.
Pada tanggal permulaan sewa, Grup mengakui At lease commencement date, the Group
aset hak-guna dan liabilitas sewa di laporan recognizes a right-of-use asset and a lease
posisi keuangan konsolidasian. Aset hak-guna liability on the consolidated statement of
diukur sebesar biaya perolehan, yang terdiri financial position. The right-of-use asset is
dari pengukuran awal liabilitas sewa, setiap measured at cost, which is made up of the initial
biaya langsung awal yang dikeluarkan oleh measurement of the lease liability, any initial
Grup, estimasi biaya untuk membongkar dan direct costs incurred by the Group, an estimate
mengeluarkan aset pada akhir kontrak sewa, of any costs to dismantle and remove the asset
dan pembayaran sewa yang dilakukan sebelum at the end of the lease, and any lease payments
tanggal dimulainya sewa (dikurangi dengan made in advance of the lease commencement
insentif yang diterima). date (net of any incentives received).
Grup mendepresiasi aset hak-guna dengan The Group depreciates the right-of-use assets
metode garis lurus dari tanggal mulai sewa on a straight-line basis from the lease
sampai mana yang lebih awal dari akhir masa commencement date to the earlier of the end of
manfaat aset hak-guna atau akhir masa sewa. the useful life of the right-of-use asset or the
Grup juga menilai penurunan nilai aset hak- end of the lease term. The Group also assesses
guna jika indikator tersebut ada. the right-of-use asset for impairment when such
indicators exist.
38
Page 41
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
m. Sewa (lanjutan) m. Leases (continued)
Sebagai Penyewa (lanjutan) As Lessee (continued)
Pada tanggal permulaan, Grup mengukur At the commencement date, the Group
liabilitas sewa pada nilai kini dari pembayaran measures the lease liability at the present value
sewa yang belum dibayar pada tanggal of the lease payments unpaid at that date,
tersebut, didiskontokan menggunakan suku discounted using the interest rate implicit in the
bunga implisit dalam sewa jika suku bunga lease if that rate is readily available or the
tersebut sudah tersedia atau suku bunga Group’s incremental borrowing rate.
inkremental pinjaman Grup.
Pembayaran sewa yang termasuk dalam Lease payments included in the measurement
pengukuran liabilitas sewa terdiri dari of the lease liability are made up of fixed
pembayaran tetap (termasuk dalam substansi payments (including in substance fixed),
tetap), pembayaran variabel berdasarkan variable payments based on an index or rate,
indeks atau tarif, jumlah yang diharapkan akan amounts expected to be payable under a
dibayarkan berdasarkan jaminan nilai sisa dan residual value guarantee and payments arising
pembayaran yang timbul dari opsi yang cukup from options reasonably certain to be
pasti untuk dilakukan. exercised.
Setelah pengukuran awal, liabilitas akan Subsequent to initial measurement, the liability
berkurang untuk pembayaran yang dilakukan will be reduced for payments made and
dan bertambah untuk bunga. Ini diukur kembali increased for interest. It is remeasured to reflect
untuk mencerminkan penilaian ulang atau any reassessment or modification, or if there
modifikasi, atau jika ada perubahan dalam are changes in in-substance fixed payments.
pembayaran tetap yang substansial.
Pembayaran sewa yang direvisi didiskontokan The revised lease payments are discounted
dengan menggunakan suku bunga pinjaman using the Group’s incremental borrowing rate at
inkremental Grup pada tanggal penilaian the date of reassessment when the rate implicit
kembali ketika suku bunga implisit dalam sewa in the lease cannot be readily determined. The
tidak mudah ditentukan. Jumlah pengukuran amount of the remeasurement of the lease
kembali liabilitas sewa mencerminkan sebagai liability is reflected as an adjustment to the
penyesuaian terhadap jumlah tercatat aset hak- carrying amount of the right-of-use asset. The
guna. Pengecualian adalah ketika nilai tercatat exception being when the carrying amount of
aset hak-guna telah dikurangi menjadi nol, the right-of-use asset has been reduced to zero
maka setiap kelebihannya diakui dalam laba then any excess is recognized in profit or loss.
rugi.
Pembayaran sewa juga dapat berubah bila ada Payments under leases can also change when
perubahan dalam jumlah yang diharapkan akan there is either a change in the amounts
dibayar berdasarkan jaminan nilai residual atau expected to be paid under residual value
ketika pembayaran di masa depan berubah guarantees or when future payments change
melalui indeks atau suku bunga yang through an index or a rate used to determine
digunakan untuk menentukan pembayaran those payments, including changes in market
tersebut, termasuk perubahan tarif sewa pasar rental rates following a market rent review.
setelah tinjauan sewa pasar.
Liabilitas sewa diukur kembali hanya jika The lease liability is remeasured only when the
penyesuaian pembayaran sewa berlaku dan adjustment to lease payments takes effect and
pembayaran kontraktual direvisi untuk sisa the revised contractual payments for the
masa sewa didiskontokan menggunakan remainder of the lease term are discounted
tingkat diskonto yang tidak berubah. Kecuali using an unchanged discount rate. Except for
jika perubahan pembayaran sewa diakibatkan where the change in lease payments results
oleh perubahan suku bunga mengambang, from a change in floating interest rates, in which
dalam hal ini tingkat diskonto diubah untuk case the discount rate is amended to reflect the
mencerminkan perubahan suku bunga. change in interest rates.
39
Page 42
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
m. Sewa (lanjutan) m. Leases (continued)
Sebagai Penyewa (lanjutan) As Lessee (continued)
Untuk menanggapi kebutuhan bisnis To respond to business needs particularly in the
khususnya dalam permintaan ruang kantor, demand for office space, the Group will enter
Grup akan mengadakan negosiasi dengan into negotiations with landlords to either
pemilik tanah untuk menambah atau increase or decrease available office space or
mengurangi ruang kantor yang tersedia atau to renegotiate amounts payable under the
untuk menegosiasikan kembali jumlah yang respective leases. In some instances, the
harus dibayar berdasarkan sewa masing- Group is able to increase office capacity by
masing. Dalam beberapa kasus, Grup dapat taking additional floors available and therefore
meningkatkan kapasitas kantor dengan agrees with the landlord to pay an amount that
mengambil lantai tambahan yang tersedia dan is commensurate with the standalone pricing
oleh karena itu setuju dengan pemilik untuk adjusted to reflect the particular contract terms.
membayar jumlah yang sepadan dengan harga In these situations, the contractual agreement
yang berdiri sendiri yang disesuaikan untuk is treated as a new lease and accounted for
mencerminkan persyaratan kontrak tertentu. accordingly.
Dalam situasi ini, perjanjian kontrak
diperlakukan sebagai sewa baru dan
diperhitungkan sesuai dengan itu.
Dalam kasus lain, Grup dapat menegosiasikan In other instances, the Group is able to
perubahan sewa seperti mengurangi jumlah negotiate a change to a lease such as reducing
ruang kantor yang diambil, mengurangi masa the amount of office space taken, reducing the
sewa atau dengan mengurangi jumlah total lease term or by reducing the total amount
yang harus dibayar berdasarkan sewa. payable under the lease. Both of which were not
Keduanya bukan bagian dari syarat dan part of the original terms and conditions of the
ketentuan asli dari sewa. Dalam situasi ini, Grup lease. In these situations, the Group does not
tidak memperhitungkan perubahan tersebut account for the changes as though there is a
seolah-olah ada sewa baru. Sebaliknya, new lease. Instead, the revised contractual
pembayaran kontraktual yang direvisi payments are discounted using a revised
didiskontokan menggunakan tingkat diskonto discount rate at the date that the lease is
yang direvisi pada tanggal efektif sewa effectively modified. For the reasons explained
dimodifikasi. Untuk alasan yang dijelaskan di above, the discount rate used is the Group’s
atas, tingkat diskonto yang digunakan adalah incremental borrowing rate determined at the
suku bunga pinjaman inkremental Grup yang modification date, as the rate implicit in the
ditentukan pada tanggal modifikasi, karena lease is not readily determinable.
suku bunga implisit dalam sewa tidak mudah
ditentukan.
Pengukuran kembali liabilitas sewa The remeasurement of the lease liability is dealt
diselesaikan dengan pengurangan jumlah with by a reduction in the carrying amount of the
tercatat aset hak-guna untuk mencerminkan right-of-use asset to reflect the full or partial
penghentian sewa secara penuh atau sebagian termination of the lease for lease modifications
untuk modifikasi sewa yang mengurangi ruang that reduce the scope of the lease. Any gain or
lingkup sewa. Keuntungan atau kerugian loss relating to the partial or full termination of
berkaitan dengan penghentian sebagian atau the lease is recognized in profit or loss. The
seluruh sewa diakui dalam laba rugi. Aset hak- right-of-use asset is adjusted for all other lease
guna disesuaikan untuk semua modifikasi sewa modifications.
lainnya.
Grup telah memilih untuk memperhitungkan The Group has elected to account for
sewa jangka pendek dan sewa guna aset short-term leases and leases of low-value
bernilai rendah dengan menggunakan cara assets using the practical expedients. Instead
praktis. Dari pada mengakui aset hak-guna dan of recognising a right-of-use asset and lease
liabilitas sewa, pembayaran sehubungan liability, the payments in relation to these are
dengan hal tersebut diakui sebagai beban recognized as an expense in profit or loss on a
dalam laba rugi dengan metode garis lurus straight-line basis over the lease term.
selama masa sewa.
40
Page 43
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
m. Sewa (lanjutan) m. Leases (continued)
Sebagai Penyewa (lanjutan) As Lessee (continued)
Pada laporan posisi keuangan konsolidasian, On the consolidated statement of financial
asset hak-guna dicatat terpisah dari aset tetap position, right-of-use assets have been
dan liabilitas sewa dicatat terpisah pada laporan excluded from property, plant and equipment
posisi keuangan konsolidasian. and lease liabilities as a separate line in the
consolidated statement of financial position.
n. Pengukuran Nilai Wajar n. Fair Value Measurement
Semua aset dan liabilitas yang nilai wajarnya All assets and liabilities for which fair value is
diukur atau diungkapkan dalam laporan measured or disclosed in the consolidated
keuangan konsolidasian dikategorikan dalam financial statements are categorized in the fair
hirarki nilai wajar berdasarkan level input value hierarchy, described as follows, based on
terendah yang signifikan terhadap keseluruhan the lowest level input which significant to the fair
pengukuran nilai wajar sebagai berikut: value measurement as a whole:
(i) Input Level 1: harga kuotasian (tanpa (i) Level 1 Inputs: quoted prices (unadjusted) in
penyesuaian) di pasar aktif untuk aset atau active markets for indentical assets or
liabilitas yang identik yang dapat diakses liabilities accessible by the entity at the
entitas pada tanggal pengukuran. measurement date.
(ii) Input Level 2: teknik penilaian yang (ii) Level 2 Inputs: Valuation techniques for
menggunakan tingkat masukan yang paling which the lowest level input that is significant
rendah yang signifikan terhadap to the fair value measurement is directly or
pengukuran nilai wajar yang dapat diamati indirectly observable.
baik secara langsung atau tidak langsung.
(iii) Input Level 3: teknik penilaian yang (iii) Level 3 Inputs: Valuation techniques for
menggunakan tingkat masukan terendah which the lowest level input that is significant
yang signifikan terhadap pengukuran nilai to the fair value measurement is directly or
wajar yang tidak dapat diamati baik secara indirectly unobservable.
langsung atau tidak langsung.
o. Pengakuan Pendapatan dan Beban o. Revenue and Expense Recognition
Pendapatan terutama berasal dari penjualan Revenue arises mainly from the sale of crude
minyak sawit, TBS, inti sawit dan minyak inti palm oil, FFB, palm kernel and palm kernel oil.
sawit. Pendapatan tersebut diakui pada suatu Revenue is recognized at a point in time, when
waktu tertentu, ketika (atau saat) Grup (or as) the Group satisfies performance
memenuhi kewajiban pelaksanaan dengan obligations by transferring the control of the
mengalihkan pengendalian barang atau jasa promised goods or services to its customers.
yang dijanjikan kepada pelanggannya.
Grup mencatat pengakuan pendapatan sesuai The Group revenue recognition in accordance
dengan yang dijelaskan di PSAK 72. with PSAK 72.
Dalam menentukan pengakuan pendapatan, In determining revenue recognition, the Group
Grup melakukan analisa transaksi melalui lima perform analysis transaction through the
langkah analisa berikut: following five steps of assessment:
1. Mengidentifikasi kontrak dengan pelanggan 1. Identifying the contract with a customer
2. Mengidentifikasi kewajiban pelaksanaan 2. Identifying the performance obligation
3. Menentukan harga transaksi 3. Determining the transaction price
4. Mengalokasikan harga transaksi terhadap 4. Allocating the transaction price to the
kewajiban pelaksanaan performance obligation
5. Mengakui pendapatan ketika (pada saat) 5. Recognising revenue where/as performance
kewajiban pelaksanaan diselesaikan obligations are satisfied
Beban diakui pada saat terjadinya (akrual Expenses are recognized when incurred
basis). (accrual basis).
41
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The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
p. Penjabaran Mata Uang Asing p. Foreign Currency Transaction and
Translation
Mata uang pelaporan yang digunakan pada The reporting currency used in the consolidated
laporan keuangan konsolidasian adalah financial statements is Indonesian Rupiah,
Rupiah, yang juga merupakan mata uang which is also the functional currency of the
fungsional Grup. Tiap entitas menentukan mata Group. Each entity determines its functional
uang fungsionalnya masing-masing dan currency and their financial statements are
laporan keuangannya masing-masing diukur measured using that functional currency.
menggunakan mata uang fungsional tersebut.
Transaksi dalam mata uang asing dijabarkan Transactions denominated in foreign currencies
dalam mata uang Rupiah berdasarkan kurs are recorded into Indonesian Rupiah at the
yang berlaku pada saat transaksi terjadi. Aset exchange rates prevailing at the time the
dan liabilitas moneter dalam mata uang asing transaction was made. Monetary assets and
dijabarkan ke dalam mata uang Rupiah dengan liabilities denominated in foreign currencies are
menggunakan kurs tengah Bank Indonesia converted into Indonesia Rupiah at the middle
yang berlaku pada akhir periode pelaporan. rates of Bank Indonesia prevailing at then end
of the reporting period.
Laba atau rugi kurs yang timbul dari transaksi Any resulting gain or loss is credited or charged
dan penyesuaian aset dan liabilitas dalam mata to the consolidated statement of
uang asing tersebut dikreditkan atau comprehensive income for the year.
dibebankan dalam laba rugi konsolidasian Non‑monetary items carried at fair value that
tahun berjalan. Pos non-moneter yang dicatat are denominated in foreign currencies are
pada nilai wajar yang didenominasikan dalam translated at the rates prevailing at the date
mata uang asing dijabarkan dengan kurs yang when the fair value was determined.
berlaku pada tanggal ketika nilai wajar Non‑monetary items that are measured in
ditentukan. Item-item non-moneter yang diukur terms of historical cost in a foreign currency are
berdasarkan biaya historis dalam mata uang not retranslated. Exchange differences are
asing tidak dijabarkan kembali. Perbedaan nilai recognized in profit or loss in the period in which
tukar diakui dalam laba rugi pada periode they arise.
terjadinya.
Kurs yang digunakan pada tanggal The exchange rate used as of
31 Maret 2025 dan 31 Desember 2024, masing- March 31, 2025 and December 31, 2024,
masing sebagai berikut: respectively was as follows:
31/03/2025 31/12/2024
Dolar Amerika Serikat (USD) 16.588 16.162 United States Dollar (USD)
q. Transaksi dengan Pihak Berelasi q. Related Party Transactions
Pihak-pihak berelasi adalah orang atau entitas Related party represents a person or an entity
yang terkait dengan entitas pelapor: who is related to the reporting entity:
(a) Orang atau anggota keluarga terdekat a (a) A person or a close member of the person’s
mempunyai relasi dengan entitas pelapor a family is related to a reporting entity if that
jika orang tersebut: d person:
(i) memiliki pengendalian atau (i) has control or joint control over the
pengendalian bersama atas entitas reporting entity;
pelapor;
(ii) memiliki pengaruh signifikan atas (ii) has significant influence over the
entitas pelapor; atau reporting entity; or
(iii) personil manajemen kunci entitas (iii) is a member of the key management
pelapor atau entitas induk pelapor. personnel of the reporting entity or of a
parent of the reporting entity.
42
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The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
q. Transaksi dengan Pihak Berelasi (lanjutan) q. Related Party Transactions (continued)
(b) Suatu entitas berelasi dengan entitas (b) An entity is related to a reporting entity if any
pelapor jika memenuhi salah satu hal of the following conditions applies:
berikut:
(i) Entitas dan entitas pelapor adalah (i) The entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group (which
sama (artinya entitas induk, entitas means that each parent, subsidiary and
anak, dan entitas anak berikutnya fellow subsidiary is related to the
terkait dengan entitas lain). others).
(ii) Satu entitas adalah entitas asosiasi (ii) One entity is an associate or joint
atau ventura bersama dari entitas lain venture of the other entity (or an
(atau entitas asosiasi atau ventura associate or joint venture of a member
bersama yang merupakan anggota of a group of which the other entity is a
suatu kelompok usaha, yang entitas member).
lainnya tersebut adalah anggotanya).
(iii) Kedua entitas tersebut adalah ventura (iii) Both entities are joint ventures of the
bersama dari pihak ketiga yang sama. same third party.
(iv) Satu entitas adalah ventura bersama (iv) One entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an
adalah entitas asosiasi dari entitas associate of the third entity.
ketiga.
(v) Entitas tersebut adalah suatu program (v) The entity is a post-employment benefit
imbalan pascakerja untuk imbalan kerja plan for the benefit of employees of
dari salah satu entitas pelapor atau either the reporting entity. If the
entitas yang terkait dengan entitas reporting entity is itself such a plan, the
pelapor. Jika entitas sponsoring employers are also related
pelapor adalah entitas yang to the reporting entity.
menyelenggarakan program tersebut,
maka entitas sponsor juga berelasi
dengan entitas pelapor.
(vi) Entitas yang dikendalikan atau (vi) The entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified in (a).
diidentifikasi dalam huruf (a).
(vii) Orang yang diidentifikasi dalam huruf (vii) A person identified in (a)(i) has
(a) (i) memiliki pengaruh signifikan atas significant influence over the entity or is
entitas atau personil manajemen kunci a member of the key management
entitas (atau entitas induk dari entitas). personnel of the entity (or of a parent of
the entity.
(viii) Entitas, atau anggota dari kelompok (viii) The entity, or any member of a group of
yang mana entitas merupakan bagian which it is a part, provides key
dari kelompok tersebut, menyediakan management personnel services to the
jasa personil manajemen kunci kepada reporting entity or to the parent of the
entitas pelapor atau kepada entitas reporting entity.
induk dari entitas pelapor.
Seluruh transaksi dan saldo yang material All significant transactions and balances with
dengan pihak-pihak berelasi diungkapkan related parties are disclosed in the notes to the
dalam catatan atas laporan keuangan consolidated financial statements.
konsolidasian.
r. Perpajakan r. Income Tax
Grup menghitung beban pajak sesuai dengan The Group calculates the tax expense in
yang dijelaskan di PSAK 46. accordance under PSAK 46.
43
Page 46
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
r. Perpajakan (lanjutan) r. Income Tax (continued)
Beban pajak yang diakui dalam laporan laba Tax expense recognized in consolidated profit
rugi konsolidasian terdiri dari jumlah pajak or loss comprises the sum of deferred tax and
tangguhan dan pajak kini yang tidak diakui current tax not recognized in other
dalam penghasilan komprehensif lain atau comprehensive income or directly in equity.
langsung dalam ekuitas.
Perhitungan pajak kini didasarkan pada tarif Calculation of current tax is based on tax rates
pajak dan undang-undang pajak yang berlaku and tax laws that have been enacted or
atau yang secara substansial berlaku pada substantively enacted by the end of the
akhir periode pelaporan. Pajak penghasilan reporting period. Deferred income taxes are
tangguhan dihitung dengan menggunakan calculated using the liability method, on
metode liabilitas, untuk semua perbedaan temporary differences which arise from the
temporer yang berasal dari selisih antara dasar difference between the tax bases of assets and
pengenaan pajak aset dan liabilitas dengan nilai liabilities and their carrying amounts in the
tercatatnya pada laporan keuangan consolidated financial statements. However,
konsolidasian. Namun, liabilitas pajak deferred tax liabilities are not recognized if they
penghasilan tangguhan tidak diakui jika berasal arise from the initial recognition of goodwill.
dari pengakuan awal goodwill. Pajak Deferred income tax is also not accounted for if
penghasilan tangguhan juga tidak it arises from initial recognition of an asset or
diperhitungkan jika pajak penghasilan liability in a transaction other than a business
tangguhan tersebut timbul dari pengakuan awal combination that at the time of the transaction
aset atau pengakuan awal liabilitas dalam affects neither accounting nor taxable profit or
transaksi yang bukan kombinasi bisnis yang loss.
pada saat transaksi tidak mempengaruhi laba
akuntansi maupun laba kena pajak/rugi pajak.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are measured
dengan menggunakan tarif pajak yang at the tax rates that are expected to apply in the
diharapkan berlaku dalam periode ketika period in which the liability is settled or the asset
liabilitas diselesaikan atau aset dipulihkan realized, based on the tax rates (and tax laws)
berdasarkan tarif pajak (dan peraturan pajak) that have been enacted, or substantively
yang telah berlaku atau secara substantif telah enacted, by the end of the reporting period.
berlaku pada akhir periode pelaporan. Liabilitas Deferred tax liabilities are recognized for all
pajak tangguhan diakui untuk semua taxable temporary differences and deferred tax
perbedaan temporer kena pajak dan aset pajak assets are recognized for deductible
tangguhan diakui untuk perbedaan yang boleh differences, when it is probable to be used
dikurangkan, sepanjang besar kemungkinan against future taxable income.
dapat dimanfaatkan untuk mengurangi laba
kena pajak pada masa mendatang.
Aset pajak tangguhan diakui sepanjang besar Deferred tax assets are recognized to the
kemungkinan bahwa rugi fiskal atau perbedaan extent that it is probable that the underlying tax
temporer yang dapat dikurangkan akan loss or deductible temporary difference will be
diutilisasi terhadap penghasilan kena pajak utilised against future taxable income. This is
dimasa depan. Ini dinilai berdasarkan perkiraan assessed based on the Group’s forecast of
Grup atas hasil operasi di masa depan, future operating results, adjusted for significant
disesuaikan dengan pendapatan dan non-taxable income and expenses and specific
pengeluaran tidak kena pajak yang signifikan limits on the use of any unused tax loss or
dan batas spesifik pada penggunaan kerugian credit.
atau kredit pajak yang belum digunakan.
Liabilitas pajak tangguhan secara umum diakui Deferred tax liabilities are generally recognized
secara penuh, meskipun PSAK 46, Pajak in full, although PSAK 46, Income Taxes,
Penghasilan, secara spesifik menentukan specifies limited exemptions.
pengecualian terbatas.
44
Page 47
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
r. Perpajakan (lanjutan) r. Income Tax (continued)
Aset dan liabilitas pajak tangguhan saling Deferred tax assets and liabilities are offset
hapus ketika entitas memiliki hak yang dapat when there is legally enforceable right to set off
dipaksakan secara hukum untuk melakukan current tax assets against current tax liabilities
saling hapus aset pajak kini terhadap liabilitas and when they relate to income taxes levied by
pajak kini dan ketika aset pajak tangguhan dan the same taxation authority on either the same
liabilitas pajak tangguhan terkait dengan pajak taxable entity or different taxable entities when
penghasilan yang dikenakan oleh otoritas there is an intention to settle its current tax
perpajakan yang sama atas entitas kena pajak assets and current tax liabilities on a net basis,
yang sama atau entitas kena pajak yang or to realize the assets and settle the liabilities
berbeda yang memiliki intensi untuk simultaneously, in each future period in which
memulihkan aset dan liabilitas pajak kini significant amounts of deferred tax liabilities or
dengan dasar neto, atau merealisasikan aset assets are expected to be settled or recovered.
dan menyelesaikan liabilitas secara
bersamaan, pada setiap periode masa depan
dimana jumlah signifikan atas aset atau
liabilitas pajak tangguhan diharapkan untuk
diselesaikan atau dipulihkan.
Koreksi terhadap liabilitas perpajakan diakui Amendments to tax obligations are recorded
pada saat surat ketetapan pajak diterima. Jika when a tax assessment letter is received.
Grup mengajukan keberatan, Grup If the Group files an appeal, the Group
mempertimbangkan apakah besar considers whether it is probable that a
kemungkinan otoritas pajak akan menerima taxation authority will accept the appeal and
keberatan tersebut dan merefleksikan reflect its effect on the Group tax obligations.
dampaknya terhadap liabilitas perpajakan
Grup.
s. Imbalan Kerja s. Employee Benefits
Grup mengalokasikan beban dan liabilitas The Group allocates employee benefit
imbalan kerja sesuai penjelasan PSAK 24. expenses and liabilities as described under
PSAK 24.
Grup menghitung dan mencatat liabilitas The Group calculates and records the
imbalan kerja untuk semua karyawan tetap imbalance of work obligations for all permanent
sesuai dengan ketentuan Peraturan Grup. employees in accordance with the provisions of
the Group Regulations.
Imbalan Kerja Jangka Pendek Short-term Employee Benefits
Imbalan kerja jangka pendek, termasuk hak hari Short-term employee benefits, including holiday
libur, adalah liabilitas lancar yang termasuk entitlement, are current liabilities included in
dalam pensiun dan liabilitas karyawan lainnya, pension and other employee obligations,
diukur pada jumlah yang tidak didiskonto yang measured at the undiscounted amount that the
diharapkan Grup untuk dibayar sebagai akibat Group expects to pay as a result of the unused
dari hak yang tidak digunakan. entitlement.
Imbalan Pascakerja Post-Employment Benefits
Pengukuran kembali atas liabilitas (aset) Remeasurements of the net defined benefit
imbalan pasti neto, yang diakui sebagai liability (asset), which are recognized as other
pendapatan komprehensif lain, terdiri dari: comprehensive income, consists of:
i. Keuntungan dan kerugian aktuarial; i. Actuarial gains and losses;
ii. Imbal hasil atas aset program, tidak ii. The return on plan assets, excluding the
termasuk jumlah yang dimasukkan dalam amounts included in net interest on the net
bunga neto atas liabilitas (aset) imbalan defined benefit liability (asset); and
pasti neto; dan
45
Page 48
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
s. Imbalan Kerja (lanjutan) s. Employee Benefits (continued)
Imbalan Pascakerja (lanjutan) Post-Employment Benefits (continued)
iii. Setiap perubahan dampak batas aset, iii. Any change in the effect of the asset
tidak termasuk jumlah yang dimasukkan ceiling, excluding the amounts included in
dalam bunga neto atas liabilitas (aset) net interest on the net defined benefit
imbalan pasti neto. liability (asset).
Pengukuran kembali atas liabilitas (aset) Remeasurements of the net defined benefit
imbalan pasti neto yang diakui sebagai liability (asset) recognized in other
pendapatan komprehensif lain tidak comprehensive income will not be reclassified
direklasifikasi ke laba rugi pada periode to profit or loss in the next periods.
berikutnya.
Biaya jasa lalu diakui dalam laba rugi pada Past service costs are recognized in profit or
tanggal yang lebih awal antara: loss at the earlier of:
• Tanggal amendemen atau kurtailmen • The date of the plan amendment or
program; dan curtailment; and
• Tanggal pada saat Grup mengakui biaya • The date that the Group recognizes related
restrukturisasi terkait. restructuring costs.
Bunga neto ditentukan dengan mengalikan Net interest is calculated by applying discount
liabilitas (aset) imbalan pasti neto dengan rate to the net defined benefit liability (asset).
tingkat diskonto. Grup mengakui perubahan The Group recognizes the following changes in
atas liabilitas imbalan pasti neto berikut pada the net defined benefit obligation in the
laporan laba rugi dan pendapatan komprehensif consolidated statement of profit or loss and
lain konsolidasian: other comprehensive income:
• Biaya jasa yang terdiri dari biaya jasa kini, • Service costs comprising current service
biaya jasa lalu dan keuntungan dan costs, past-service costs and gains and
kerugian atas kurtailmen, losses on curtailments;
• Beban atau pendapatan bunga neto, dan • Net interest expense or income, and
• Pengukuran kembali. • Remeasurements
Keuntungan atau kerugian atas kurtailmen atau Gains or losses on the curtailment or settlement
penyelesaian suatu program imbalan pasti of a defined benefit plan are recognized when
diakui ketika kurtailmen atau penyelesaian the curtailment or settlement occurs.
terjadi.
Kurtailmen terjadi apabila salah satu dari A curtailment occurs when an entity either:
kondisi berikut terpenuhi:
i. Menunjukkan komitmennya untuk i. Is demonstrably committed to make a
mengurangi secara signifikan jumlah significant reduction in the number of
pekerja yang ditanggung oleh program; employees covered by a plan; or
atau
ii. Mengubah ketentuan dalam program ii. Amends the terms of a defined benefit plan
imbalan pasti yang menyebabkan bagian so that a significant element of future
yang signifikan dari jasa masa depan service by current employees will no longer
pekerja tidak lagi memberikan imbalan qualify for benefits, or will qualify only for
atau memberikan imbalan yang lebih reduced benefits.
rendah.
Penyelesaian program terjadi ketika Grup A settlement occurs when the Group enters into
melakukan transaksi yang menghapuskan a transaction that eliminates all further legal or
semua kewajiban hukum atau konstruktif atas constructive obligation for part or all of the
sebagian atau seluruh imbalan dalam program benefits provided under a defined benefit plan.
imbalan pasti.
46
Page 49
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
s. Imbalan Kerja (lanjutan) s. Employee Benefits (continued)
Imbalan Jangka Panjang Lain Other Long-term Benefits
Grup memberikan manfaat imbalan jangka The Group provide other long-term benefits in
panjang lainnya dalam bentuk bonus tambahan the form of additional bonuses and loyalty
dan loyalty savings. Estimasi imbalan ini savings. Estimates of these benefits are
diberikan berdasarkan penilaian kinerja dari awarded based on an assessment of the
masing-masing pekerja, dan telah memenuhi performance of each employees, and has met
kriteria yang ditentukan oleh Grup. Estimasi the criteria set by the Group. Estimates of these
imbalan ini dicadangkan sepanjang masa kerja benefits are accrued over the period of
karyawan, dengan menggunakan metode employment, using an accounting method
akuntasi yang sama dengan metode yang similar to the method used in the calculation of
digunakan dalam perhitungan imbalan post-employment benefits.
pascakerja.
t. Provisi t. Provisions
Provisi diakui ketika Grup memiliki kewajiban Provisions are recognized when the Group has
kini (baik bersifat hukum maupun bersifat a present obligation (legal or constructive) as a
konstruktif) sebagai akibat peristiwa masa lalu, result of a past event, it is probable that the
kemungkinan besar Grup diharuskan Group will be required to settle the obligation,
menyelesaikan kewajiban dan estimasi yang and a reliable estimate can be made of the
andal mengenai jumlah kewajiban tersebut amount of the obligation.
dapat dibuat.
Jumlah yang diakui sebagai provisi adalah hasil The amount recognized as a provision is the
estimasi terbaik pengeluaran yang diperlukan best estimate of the consideration required to
untuk menyelesaikan kewajiban kini pada akhir settle the present obligation at the end of the
periode pelaporan, dengan mempertimbangkan reporting period, taking into account the risks
risiko dan ketidakpastian yang meliputi and uncertainties surrounding the obligation.
kewajibannya. Apabila suatu provisi diukur Where a provision is measured using the cash
menggunakan arus kas yang diperkirakan untuk flows estimated to settle the present obligation,
menyelesaikan kewajiban kini, maka nilai its carrying amount is the present value of those
tercatatnya adalah nilai kini dari arus kas. cash flows.
Ketika beberapa atau seluruh manfaat ekonomi When some or all of the economic benefits
untuk penyelesaian provisi yang diharapkan required to settle a provision are expected to be
dapat dipulihkan dari pihak ketiga, aset terpisah recovered from a third party, a separate asset
diakui apabila terdapat kepastian bahwa is recognized if it is virtually certain that
penggantian akan diterima dan jumlah piutang reimbursement will be received and the amount
dapat diukur secara andal. of the receivable can be measured reliably.
u. Biaya Pinjaman u. Borrowing Costs
Biaya pinjaman yang dapat diatribusikan Borrowing costs that are directly attributable to
langsung dengan perolehan, pembangunan the acquisition, construction or production of a
atau pembuatan aset kualifikasian, qualifying asset, if any, are capitalized as part
dikapitalisasi sebagai bagian biaya perolehan of the cost of the related asset. Otherwise,
aset tersebut. Biaya pinjaman lainnya diakui borrowing costs are recognized as expenses
sebagai beban pada saat terjadinya. Biaya when incurred. Borrowing costs consist of
pinjaman terdiri dari biaya bunga dan biaya lain interests and other financing charges that the
yang ditanggung Grup sehubungan dengan Group incur in connection with the borrowing of
peminjaman dana. funds.
47
Page 50
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES (continued)
u. Biaya Pinjaman (lanjutan) u. Borrowing Costs (continued)
Kapitalisasi biaya pinjaman dimulai pada saat Capitalization of borrowing costs commences
aktivitas yang diperlukan untuk mempersiapkan when the activities to prepare the qualifying
aset agar dapat digunakan sesuai dengan asset for its intended use are in progress, and
maksudnya dan pengeluaran untuk aset the expenditures for the qualifying asset and
kualifikasian dan biaya pinjamannya telah the borrowing costs have been incurred.
terjadi. Kapitalisasi biaya pinjaman dihentikan Capitalization of borrowing costs ceases when
pada saat selesainya seluruh aktivitas yang all the activies necessary to prepare the
diperlukan secara substansial untuk qualifying assets are substantially completed
mempersiapkan aset kualifikasian agar dapat for their intended use.
digunakan sesuai dengan maksudnya.
v. Pelaporan Segmen v. Segment Reporting
Segmen operasi diidentifikasi berdasarkan Operating segments are identified on the basis
laporan internal mengenai komponen dari Grup of internal reports about components of the
yang secara regular ditelaah oleh “pengambil Group that are regularly reviewed by the chief
keputusan operasional” dalam rangka operating decision maker in order to allocate
mengalokasikan sumber daya dan menilai resources to the segments and to assess their
kinerja segmen operasi. performances.
Segmen operasi adalah suatu komponen dari An operating segment is a component of an
entitas: entity:
a) yang terlibat dalam aktivitas bisnis dari a) that engages in business activities from
mana diperoleh pendapatan dan which it may earn revenue and incur
ditanggung beban (termasuk pendapatan expenses (including revenue and
dan beban terkait transaksi dengan expenses relating to the transaction with
komponen lain dari entitas yang sama); other components of the same entity);
b) yang hasil operasinya ditelaah secara b) whose operating results are reviewed
teratur oleh pengambil keputusan regularly by the entity’s chief operating
operasional yang bertanggung jawab decision maker responsible for resources
dalam pengalokasian sumber daya ke allocation to the segments and
segmen tersebut dan atas penilaian assessment of its performance; and
kinerjanya; dan
c) dimana tersedia informasi keuangan c) for which discrete financial information is
tersendiri yang secara jelas dapat available.
dipisahkan.
Informasi yang digunakan oleh pengambil Information reported to the chief operating
keputusan operasional dalam rangka alokasi decision maker for the purpose of resource
sumber daya dan penilaian kinerja mereka allocation and assessment of their performance
terfokus pada kategori per jenis industri. is specifically focused on the category by
industry.
w. Laba per Saham w. Earnings per Share
Laba per saham dasar dihitung dengan Basic earnings per share is computed by
membagi laba bersih yang diatribusikan kepada dividing net income attributable to the owners of
pemilik entitas induk dengan jumlah rata-rata the parent entity by the weighted average
tertimbang saham yang beredar pada tahun number of shares outstanding during the year.
yang bersangkutan.
48
Page 51
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. KEBIJAKAN AKUNTANSI MATERIAL (lanjutan) 3. MATERIAL ACCOUNTING POLICIES
(continued)
x. Saham treasuri x. Treasury shares
Ketika Perusahaan membeli modal saham When the Company purchases the Company’s
ekuitas Perusahaan (saham treasuri), imbalan equity share capital (treasury shares), the
yang dibayar, termasuk biaya tambahan yang consideration paid, including any directly
secara langsung dapat diatribusikan (dikurangi attributable incremental costs (net of income
pajak penghasilan) dikurangkan dari ekuitas taxes) is deducted from equity attributable to the
yang diatribusikan kepada pemilik ekuitas Company’s equity holders until the shares are
Perusahaan sampai saham tersebut dibatalkan cancelled or reissued. Where such ordinary
atau diterbitkan kembali. Ketika saham biasa shares are subsequently reissued, any
tersebut selanjutnya diterbitkan kembali, consideration received, net of any directly
imbalan yang diterima, dikurangi biaya attributable incremental transaction costs and
tambahan transaksi yang terkait dan dampak the related income tax effects, is included in
pajak penghasilan yang terkait dimasukkan equity attributable to the Company’s equity
pada ekuitas yang dapat diatribusikan kepada holders.
pemilik ekuitas Perusahaan.
y. Peristiwa Setelah Periode Pelaporan y. Events After the Reporting Date
Peristiwa setelah periode pelaporan yang Post year-end events that provide additional
memberikan informasi tambahan tentang posisi information about the Group position at the
Grup pada tanggal pelaporan (peristiwa reporting date (adjusting events) are reflected
penyesuaian) disajikan dalam laporan in the financial statements. Post year-end
keuangan. Peristiwa setelah periode pelaporan events that are not adjusting events are
yang bukan merupakan peristiwa penyesuaian, disclosed in the notes to consolidated financial
diungkapkan dalam catatan atas laporan statements if its material.
keuangan konsolidasian apabila material.
49
Page 52
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. PERTIMBANGAN SIGNIFIKAN MANAJEMEN 4. SIGNIFICANT MANAGEMENT JUDGMENT IN
DALAM PENERAPAN KEBIJAKAN AKUNTANSI APPLYING ACCOUNTING POLICIES AND
DAN KETIDAKPASTIAN ESTIMASI ESTIMATION UNCERTAINTY
Dalam penerapan kebijakan akuntansi Grup, yang In the application of the Group accounting policies,
dijelaskan dalam Catatan 3, direksi diwajibkan untuk which are described in Note 3, the directors are
membuat pertimbangan, estimasi dan asumsi required to make judgments, estimates and
tentang jumlah tercatat aset dan liabilitas yang tidak assumptions about the carrying amounts of assets
tersedia dari sumber lain. Estimasi dan asumsi yang and liabilities that are not readily apparent from other
terkait didasarkan pada pengalaman historis dan sources. The estimates and associated assumptions
faktor-faktor lain yang dianggap relevan. Hasil are based on historical experience and other factors
aktualnya mungkin berbeda dari estimasi tersebut. that are considered to be relevant. Actual results
may differ from these estimates.
Estimasi dan asumsi yang mendasari ditelaah The estimates and underlying assumptions are
secara berkelanjutan. Revisi estimasi akuntansi reviewed on an ongoing basis. Revisions to
diakui dalam periode dimana estimasi tersebut accounting estimates are recognized in the period
direvisi jika revisi hanya mempengaruhi periode which the estimate is revised if the revision affects
tersebut, atau pada periode revisi dan periode masa only that period, or in the period of the revision and
depan jika revisi mempengaruhi periode saat ini dan future periods if the revision affects both current and
masa depan. future periods.
Berikut ini pertimbangan, selain dari estimasi yang The following judgments, apart from those involving
telah diatur, dimana direksi telah membuat suatu estimations, that the directors have made in the
proses penerapan kebijakan akuntansi Grup dan process of applying the Group accounting policies
memiliki pengaruh paling signifikan terhadap jumlah and that have the most significant effect on the
yang diakui dalam laporan keuangan konsolidasian. amounts recognized in the consolidated financial
statements.
Klasifikasi aset keuangan dan liabilitas Classification of financial assets and financial
keuangan liabilities
Grup menetapkan klasifikasi atas aset dan liabilitas The Group determines the classifications of certain
tertentu sebagai aset keuangan dan liabilitas assets and liabilities as financial assets and
keuangan dengan mempertimbangkan bila definisi financial liabilities by judging if they meet the
yang ditetapkan PSAK 71 dipenuhi. Dengan definition set forth in PSAK 71. Accordingly, the
demikian, aset keuangan dan liabilitas keuangan financial assets and financial liabilities are
diakui sesuai dengan kebijakan akuntansi Grup accounted for in accordance with the Group
seperti diungkapkan pada Catatan 3. accounting policies disclosed in Note 3.
Pertimbangan Signifikan dalam Penerapan Significant Judgements in Applying Accounting
Kebijakan Akuntansi Policies
Penentuan Mata Uang Fungsional Determination of Functional Currency
Mata uang fungsional Grup adalah mata uang dari The functional currency of the Group is the
lingkungan ekonomi utama dimana entitas tersebut currency from the primary economic environment
beroperasi. Mata uang tersebut adalah mata uang where such entity operates. Those currencies are
yang mempengaruhi pendapatan dan biaya Grup. the currencies that influence the revenues and
Penentuan mata uang fungsional bisa costs of the Group. The determination of functional
membutuhkan pertimbangan karena berbagai currency may require judgment due to various
kompleksitas, antara lain, suatu entitas dapat complexity, among others, the entity may transact
bertransaksi dalam lebih dari satu mata uang in more than one currency in its daily business
dalam aktivitas usahanya sehari-hari. Berdasarkan activities. Measured on management assessment,
penilaian manajemen, mata uang fungsional Grup the Group functional currency is Indonesian
adalah Rupiah. Rupiah.
50
Page 53
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. PERTIMBANGAN SIGNIFIKAN MANAJEMEN 4. SIGNIFICANT MANAGEMENT JUDGMENT IN
DALAM PENERAPAN KEBIJAKAN AKUNTANSI APPLYING ACCOUNTING POLICIES AND
DAN KETIDAKPASTIAN ESTIMASI (lanjutan) ESTIMATION UNCERTAINTY (continued)
Ketidakpastian Estimasi Estimation Uncertainty
Informasi tentang estimasi dan asumsi yang Information about estimates and assumptions that
mungkin memiliki pengaruh paling signifikan may have the most significant effect on recognition
terhadap pengakuan dan pengukuran aset, liabilitas, and measurement of assets, liabilities, income and
pendapatan, dan beban disajikan di bawah ini. Hasil expenses is provided below. Actual results may be
aktual mungkin sangat berbeda. substantially different.
Taksiran Masa Manfaat Ekonomis Aset Tetap Estimated Useful Lives of Property, Plant and
dan Tanaman Perkebunan Equipment and Plantations
Masa manfaat setiap aset tetap, aset biologis dan The useful life of each of the items of the property,
tanaman perkebunan ditentukan berdasarkan plant and equipment and plantations is estimated
kegunaan yang diharapkan. Estimasi ini ditentukan based on the period over which the asset is
berdasarkan evaluasi teknis internal dan expected to be available for use. Such estimation is
pengalaman Grup atas aset sejenis. based on an internal technical evaluation and
experience of the Group with similar assets.
Masa manfaat setiap aset ditelaah secara periodik The useful lives of each asset are reviewed
dan disesuaikan apabila prakiraan berbeda dengan periodically and adjusted if different from previous
estimasi sebelumnya, yang disebabkan keausan, estimates due to physical wear and tear, technical
keusangan teknis dan komersial, hukum atau and commercial obsolescence, legal or other
keterbatasan lainnya atas pemakaian aset. Namun limitations on the use of assets. However, it is
terdapat kemungkinan bahwa kinerja keuangan di probable that future results of operations may be
masa datang dapat dipengaruhi secara signifikan significantly affected by changes in the amount and
oleh perubahan atas jumlah serta periode period of recording costs due on account of the
pencatatan biaya yang diakibatkan karena faktor factors mentioned above.
yang disebutkan diatas.
Perubahan masa manfaat aset tetap dan tanaman Changes in the useful life of property, plant and
perkebunan dapat mempengaruhi jumlah biaya equipment and plantations can affect the amount of
penyusutan yang diakui dan penurunan nilai tercatat depreciation expense that is recognized and
aset. Tidak terdapat perubahan masa manfaat recorded asset impairment. There was no change in
selama tahun berjalan. the useful lives for the year.
51
Page 54
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. PERTIMBANGAN SIGNIFIKAN MANAJEMEN 4. SIGNIFICANT MANAGEMENT JUDGMENT IN
DALAM PENERAPAN KEBIJAKAN AKUNTANSI APPLYING ACCOUNTING POLICIES AND
DAN KETIDAKPASTIAN ESTIMASI (lanjutan) ESTIMATION UNCERTAINTY (continued)
Ketidakpastian Estimasi (lanjutan) Estimation Uncertainty (continued)
Aset Biologis Biological Assets
Perhitungan perubahan nilai wajar aset biologis The calculation of changes in fair value of biological
tergantung pada asumsi utama, seperti: harga jual assets depends on the key assumptions, such as:
dan jumlah hasil panen yang diestimasi berdasarkan selling price and harvest volume which is estimated
kondisi terkini. based in recent condition.
Penurunan Nilai Aset Non-Keuangan Impairment of Non-Financial Assets
Penelaahan atas penurunan nilai dilakukan apabila Impairment review is performed when there is an
terdapat indikasi penurunan nilai. Penentuan nilai indication of asset impairment. The determination of
pakai aset memerlukan estimasi mengenai arus kas the asset use value requires the estimation of cash
yang diharapkan untuk dihasilkan dari penggunaan flows expected to result from the use of assets and
aset dan penjualan aset tersebut. Walaupun asumsi the sale of assets. Although the assumptions used
yang digunakan dalam mengestimasi nilai pakai in estimating the value of disposable assets are
aset yang tercermin dalam laporan keuangan reflected in the consolidated financial statements
konsolidasian dianggap telah sesuai dan wajar, have been considered appropriate and reasonable,
namun perubahan signifikan atas asumsi ini akan but significant changes in these assumptions would
berdampak material terhadap penentuan jumlah have a material effect on the determination of the
yang dapat dipulihkan dan akibatnya kerugian amount that can be recovered and as a result,
penurunan nilai yang timbul akan berdampak impairment losses affect the results of financial
terhadap kinerja keuangan. performance.
Imbalan Pascakerja Post-Employment Benefits
Penentuan kewajiban imbalan pascakerja The determination of post-employment benefits
bergantung pada pemilihan asumsi tertentu yang obligation is dependent on selection of certain
digunakan oleh aktuaris independen dalam assumptions used by independent actuaries in
menghitung jumlah tersebut. Asumsi tersebut antara calculating such amounts. Those assumptions
lain meliputi tingkat diskonto, tingkat kenaikan gaji, include among others, discount rate, rate of salary
tingkat kecacatan, usia pensiun dan tingkat increase, disability rate, pension age and mortality
kematian. Hasil aktual yang berbeda dari asumsi rate. Actual results that differ from the Group’s
Grup diakui segera dalam laba rugi pada saat assumptions directly recognized as profit or loss
terjadinya. Walaupun asumsi Grup dianggap tepat when incurred, Althought the Group’s assumptions
dan wajar, asumsi tersebut secara umum are deemed appropriate and reasonable, generally
mempengaruhi beban yang diakui dan liabilitas yang affect the recognized expense and recorded
dicatat pada periode mendatang. namun perubahan obligation in such future periods. however significant
signifikan dalam asumsi yang digunakan dapat changes in assumptions used may materially affect
berdampak material terhadap kewajiban imbalan the Group’s employee benefits liabilities.
kerja Grup.
Perpajakan Taxation
Ketidakpastian atas interpretasi dari peraturan pajak Uncertainties with respect to the interpretation of
yang kompleks, perubahan peraturan pajak dan complex tax regulations, changes in tax laws, and
jumlah timbulnya pendapatan kena pajak dimasa the amount and timing of future taxable income,
depan, dapat menyebabkan penyesuaian di masa could necessitate future adjustments to tax income
depan atas pendapatan dan beban pajak yang telah and expenses already recorded.
dicatat.
Estimasi signifikan juga dilakukan dalam Significant estimate are also required in determining
menentukan penyisihan atas pajak penghasilan the provision for corporate income taxes. There are
badan. Terdapat transaksi dan perhitungan tertentu certain transactions and computation for whose the
yang penentuan pajak akhirnya adalah tidak pasti final tax determination is uncertain during the normal
sepanjang kegiatan usaha normal. course of business.
52
Page 55
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. PERTIMBANGAN SIGNIFIKAN MANAJEMEN 4. SIGNIFICANT MANAGEMENT JUDGMENT IN
DALAM PENERAPAN KEBIJAKAN AKUNTANSI APPLYING ACCOUNTING POLICIES AND
DAN KETIDAKPASTIAN ESTIMASI (lanjutan) ESTIMATION UNCERTAINTY (continued)
Ketidakpastian Estimasi (lanjutan) Estimation Uncertainty (continued)
Aset Pajak Tangguhan yang Direalisasi Realization of Deferred Tax Assets
Nilai tercatat aset pajak tangguhan ditelaah pada The carrying value of deferred tax assets is reviewed
setiap tanggal pelaporan dan diturunkan apabila at report time period-end and reduced to the extent
terdapat kemungkinan bahwa jumlah laba fiskal that taxable income in the future cannot recover
pada masa mendatang kemungkinan tidak memadai some or all of the deferred tax assets. However, if
untuk mengkompensasi seluruh bagian dari aset there is no certainty that the Group will generate
pajak tangguhan. Namun, jika tidak terdapat sufficient taxable income to recover some or all of
keyakinan bahwa Grup akan menghasilkan laba the deferred tax assets, these assets are not
fiskal yang memadai untuk mengkompensasi recognized in the consolidated statement of financial
sebagian atau seluruh aset pajak tangguhan, aset position.
tersebut tidak diakui di laporan posisi keuangan
konsolidasian.
Sewa Leases
Grup menentukan jangka waktu sewa sesuai The Group determines the lease terms with any
dengan periode selama adanya opsi dan kepastian periods covered by an option and reasonable
yang wajar untuk memperpanjang atau certainty to extend or terminate the lease. The
menghentikan sewa. Grup mempertimbangkan Group considers all relevant factors that support an
semua faktor relevan yang mendukung keputusan economic decision to extend the lease.
ekonomis untuk memperpanjang sewa.
Selain itu, Grup juga mempertimbangkan The Group also considers the use of lease discount
penggunaan tingkat diskonto sewa dalam rates while calculating the lease liabilities either at
menghitung liabilitas sewa baik berdasarkan tingkat an implicit discount rate if any or using an
diskonto implisit jika tersedia atau menggunakan incremental discount rate if none.
tingkat diskonto inkremental jika tidak tersedia.
53
Page 56
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. KAS DAN BANK 5. CASH ON HAND AND IN BANKS
31/03/2025 31/12/2024
Kas 3.502.808.547 2.611.883.413 Cash on hand
Bank Cash in banks
Pihak ketiga Third Party
Rupiah Rupiah
PT Bank Central Asia Tbk 1.725.490.985.233 750.780.501.460 PT Bank Central Asia Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 49.314.306.679 58.011.384.410 (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 206.406.025 194.622.810 PT Bank Mandiri (Persero) Tbk
PT Bank Pembangunan PT Bank Pembangunan
Daerah Kalimantan Timur 3.035.908.314 3.101.942.604 Daerah Kalimantan Timur
Sub jumlah 1.778.047.606.251 812.088.451.284 Sub total
Dollar Amerika Serikat United State Dollar
PT Bank Central Asia Tbk 766.449.450 1.077.080.886 PT Bank Central Asia Tbk
Sub jumlah 766.449.450 1.077.080.886 Sub total
Jumlah bank 1.778.814.055.701 813.165.532.170 Total cash in banks
Jumlah 1.782.316.864.248 815.777.415.583 Total
Seluruh transaksi bank pada tanggal 31 Maret 2025 All banks transaction as of March 31, 2025 and
dan 31 Desember 2024 dilakukan dengan pihak December 31, 2024 were made with third parties.
ketiga.
Kas dan setara kas terdiri dari saldo kas dan kas di Cash and cash equivalent comprise of cash on hand
bank yang tidak digunakan sebagai jaminan atau and cash in banks that are not used as a collateral
dibatasi penggunaannya. or are restricted in use.
6. PIUTANG USAHA 6. TRADE RECEIVABLES
a. Berdasarkan pelanggan a. By customer
31/03/2025 31/12/2024
Pihak berelasi (Catatan 30) 54.049.639.238 84.987.986.579 Related parties (Note 30)
Pihak ketiga Third parties
PT Pilar Utama Labuan 59.853.303.527 27.006.679.687 PT Pilar Utama Labuan
PT Multi Nabati Sulawesi 14.883.633.863 423.866.554 PT Multi Nabati Sulawesi
PT Vasbit Prima Niaga 765.713.520 - PT Vasbit Prima Niaga
PT Green Global Utama 659.601.437 23.630.616.970 PT Green Global Utama
Lain - lain (masing - masing Others (each
dibawah Rp1 miliar) 2.018.382.473 2.017.434.501 below Rp1 billion)
Sub jumlah pihak ketiga 78.180.634.820 53.078.597.712 Sub total third parties
Jumlah 132.230.274.058 138.066.584.291 Total
54
Page 57
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PIUTANG USAHA (lanjutan) 6. TRADE RECEIVABLES (continued)
b. Berdasarkan umur b. By age
31/03/2025 31/12/2024
Belum jatuh tempo 1 bulan dan
tidak mengalami penurunan nilai 130.170.312.519 136.269.038.025 Not yet due 1 month and not impaired
Sudah jatuh tempo dan tidak
mengalami penurunan nilai: Already due and not impaired:
1 - 3 bulan 2.059.961.539 1.797.546.266 1 - 3 months
Jumlah 132.230.274.058 138.066.584.291 Total
Seluruh transaksi piutang usaha Grup dilakukan The Group’s trade receivables transactions are
dalam mata uang Rupiah. carried out in Rupiah.
Berdasarkan hasil penelaahan kondisi piutang Based on the review of trade receivables conditions
usaha pada akhir tahun, manajemen berkeyakinan at the end of the year, management
bahwa cadangan penurunan nilai piutang usaha believes that provision for impairment in value of
tidak diperlukan pada tanggal 31 Maret 2025 dan 31 trade receivables is not necessary As of March 31,
Desember 2024. 2025 and December 31, 2024.
Piutang usaha Grup tidak dijaminkan sebagai There were no portion of trade receivables of the
jaminan utang bank. Group which used as collateral for bank loan.
7. PERSEDIAAN 7. INVENTORIES
31/03/2025 31/12/2024
Barang jadi (Catatan 27) Finished goods (Note 27)
Minyak sawit 536.975.398.717 336.584.885.637 Crude palm oil
Minyak inti sawit 21.747.646.305 57.267.863.118 Palm kernel oil
Inti sawit 34.580.232.141 19.949.169.142 Palm kernel
Bungkil inti sawit 3.679.798.009 3.412.933.006 Palm kernel expeller
Sub jumlah barang jadi 596.983.075.172 417.214.850.903 Sub total finished goods
Persediaan dalam Perjalanan 15.307.817.237 12.548.487.765 Goods in transit
Bahan penunjang Supporting material
Pupuk dan bahan kimia 73.353.473.496 54.576.049.082 Fertilizer and chemicals
Suku cadang dan perlengkapan lainnya 64.323.959.247 67.832.953.805 Spareparts and other supplies
Pembibitan 23.344.672.252 22.863.171.974 Nursery
Bahan bakar dan pelumas 14.316.666.577 9.835.447.323 Fuel and lubricants
Sub jumlah Bahan Penunjang 175.338.771.572 155.107.622.184 Sub total supporting material
Jumlah 787.629.663.981 584.870.960.852 Total
55
Page 58
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PERSEDIAAN (lanjutan) 7. INVENTORIES (continued)
Beberapa persediaan telah diasuransikan terhadap Some inventories are covered by insurance
risiko kerugian akibat kebakaran dan against losses from fire and other risks
risiko lainnya berdasarkan suatu paket polis under blanket policies As of March 31, 2025 and
tertentu masing-masing pada tanggal December 31, 2024, with an insured value of
31 Maret 2025 dan 31 Desember 2024 dengan nilai Rp251,650,000,000.
pertanggungan sebesar Rp 251.650.000.000.
Berdasarkan hasil penelaahan kondisi persediaan Based on the review of inventory conditions
pada akhir tahun, manajemen berkeyakinan bahwa at the end of the year, management believes
cadangan penurunan nilai persediaan tidak that provision for impairment in value of inventories is not
diperlukan pada tanggal 31 Maret 2025 dan 31 necessary As of March 31, 2025 and December 31,
Desember 2024. 2024.
Persediaan Grup tidak dijaminkan sebagai jaminan There were no portion of inventories of the Group which
utang bank. used as collateral for bank loan.
8. ASET BIOLOGIS 18. BIOLOGICAL ASSETS
31/03/2025 31/12/2024
Saldo awal 213.917.953.132 143.690.470.900 Beginning balance
Laba yang timbul dari
perubahan nilai wajar Gain from the changes
dikurangi biaya untuk of fair value less selling
menjual yang diakui cost recognized
pada laba rugi 19.221.063.626 70.227.482.232 in profit or loss
Saldo akhir 233.139.016.758 213.917.953.132 Ending balance
Produk agrikultur bertumbuh berupa Tandan Buah Growing agricultural product comprise of Fresh Fruit
Segar (TBS) yang tumbuh pada tanaman kelapa Bunches (FFB) grown on oil palm plantations. The
sawit. Nilai wajar produk agrikultur bertumbuh fair value of growing agricultural product is
ditentukan berdasarkan estimasi harga jual dan determined based on estimated selling price and
potensi jumlah TBS, dikurangi dengan biaya yang potential volume of FFB, less cost incurred during
terjadi selama masa pertumbuhan sampai dipanen growing period until harvested cost to sell.
dan biaya untuk menjual.
Asumsi utama yang digunakan dalam menentukan Key assumptions used in determining the fair value
nilai wajar produk agrikultur: of growing agricultural product:
- Harga jual hasil panen (kenaikan/penurunan - Selling price of harvested product
jumlah hasil panen akan mempengaruhi (increase/decrease in selling price would impact
kenaikan/penurunan nilai wajar produk agrikultur in the fair value of growing agricultural product)
bertumbuh) - Volume of harvested product
- Jumlah hasil panen (kenaikan/penurunan jumlah (increase/decrease in selling price would impact
hasil panen akan mempengaruhi in the fair value of growing agricultural product)
kenaikan/penurunan nilai wajar produk agrikultur
bertumbuh)
Nilai wajar aset biologis berdasarkan hirarki nilai The fair value of biological assets are based on fair
wajar tingkat 3. value hierarchy level 3.
56
Page 59
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. UANG MUKA DAN BIAYA DIBAYAR DIMUKA 19. ADVANCES AND PREPAID EXPENSES
31/03/2025 31/12/2024
Uang muka Advances
Uang muka kontraktor 120.160.997.831 116.096.762.354 Advances to contractors
Uang muka pembelian Advances of purchase property
aset 21.982.299.766 12.090.931.159 plant and equipment
Uang muka pembelian Advances of purchase
persediaan 67.756.500.000 - inventory
Uang muka perjalanan dinas 785.438.000 146.340.000 Travel advances
Uang muka lain-lain 14.397.530.288 9.464.179.745 Other advances
Sub jumlah uang muka 225.082.765.885 137.798.213.258 Sub total advances
Biaya dibayar dimuka Prepaid expenses
Pengangkutan 1.342.002.000 834.926.750 Freight
Asuransi 4.268.417.674 5.878.129.972 Insurance
Sewa 44.444.443 55.555.554 Rental
Sub jumlah biaya dibayar di muka 5.654.864.117 6.768.612.276 Sub total prepaid expenses
Jumlah 230.737.630.002 144.566.825.534 Total
10. PIUTANG DAN UTANG PERKEBUNAN 10. RECEIVABLES AND PAYABLES OF
KEMITRAAN PARTNERSHIP PLANTATION
Akun ini merupakan piutang dan utang kepada This account represents accounts receivables and
koperasi - koperasi sehubungan kerjasama account payables to cooperatives in relation to the
pembangunan, pengelolaan dan pemeliharaan development cooperation, management and
perkebunan kelapa sawit dengan pola kemitraan maintenance of oil palm plantations with a
(Catatan 37), dengan rincian sebagai berikut: partnership scheme (Note 37), with details, as
follows:
31/03/2025 31/12/2024
Piutang perkebunan kemitraan Partnership plantation receivables
Koperasi Pejiq Pekat 85.937.967.648 87.235.302.360 Koperasi Pejiq Pekat
Koperasi Ding Bayau 81.245.211.968 84.313.046.503 Koperasi Ding Bayau
Koperasi Kameq Pejiq Kenap 79.429.211.259 74.566.502.724 Koperasi Kameq Pejiq Kenap
Koperasi Tikung Sejahtera 72.218.955.543 74.612.715.298 Koperasi Tikung Sejahtera
Koperasi Tulin Mandiri 71.237.593.329 72.221.780.409 Koperasi Tulin Mandiri
Koperasi Hinaq Harin 17.223.108.545 17.453.443.240 Koperasi Hinaq Harin
Koperasi Datai Lino - 865.691.628 Koperasi Datai Lino
Jumlah piutang perkebunan Total partnership plantation
kemitraan 407.292.048.292 411.268.482.162 receivables
Jumlah utang
Utang perkebunan kemitraan Partnership plantation payables
Koperasi Mukti Utama 46.519.346.954 48.942.571.818 Koperasi Mukti Utama
Koperasi Pekat Umaaq 4.975.630.186 1.012.297.962 Koperasi Pekat Umaaq
Koperasi Londong Raya Sejathera 4.836.887.699 4.703.998.684 Koperasi Londong Raya Sejathera
Koperasi Datai Lino 4.700.201.246 - Koperasi Datai Lino
Jumlah utang perkebunan Total partnership plantation
kemitraan 61.032.066.085 54.658.868.464 payables
Jumlah utang
Piutang dan utang perkebunan kemitraan Grup tidak There were no portion of partnership plantation
dijaminkan sebagai jaminan utang bank. receivables and payables of the Group which used
as collateral for bank loan.
57
Page 60
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. PROYEK PERKEBUNAN KEMITRAAN 11. PARTNERSHIP PLANTATION PROJECT
31/03/2025
Saldo awal/
Beginning Penambahan/ Pengurangan/ Reklasfikasi/ Konversi/ Saldo akhir/
balance Addition Deduction Reclassification*) Conversi Ending balance
Tanaman perkebunan 18.088.293.057 2.604.279.442 - (6.035.635.018) - 14.656.937.481 Plantations
Jumlah 18.088.293.057 2.604.279.442 - (6.035.635.018) - 14.656.937.481 Total
*) *)
Reklasifikasi ke aset tanaman perkebunan (Catatan 12) Reclassifications to plantations (Note 12)
31/12/2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Reklasifikasi/ Konversi/ Ending
balances Addition Reclassification*) Conversion balances
Tanaman perkebunan 145.046.847.851 14.848.312.248 (133.672.700.502) (8.134.166.540) 18.088.293.057 Plantations
Jumlah 145.046.847.851 14.848.312.248 (133.672.700.502) (8.134.166.540) 18.088.293.057 Total
*) *)
Reklasifikasi ke aset tanaman perkebunan (Catatan 12) Reclassifications to plantations (Note 12)
Rincian mutasi luas areal proyek perkebunan The details of changes in the partnership plantation
kemitraan adalah sebagai berikut: project area are as follows:
Tanaman
belum Tanaman Jumlah
menghasilkan/ menghasilkan/ tanaman
Immature Mature perkebunan/
plantations plantations Total plantations
(Ha) (Ha) (Ha)
Saldo per 1 Januari 2024 1.201,00 - 1.201,00 Balance as of January 1, 2024
Reklasifikasi (72,00) 72,00 - Reclassification
Pengurangan (926,00) - (926,00) Deduction
Konversi - (72,00) (72,00) Conversions
Saldo per 31 Desember 2024 203,00 - 203,00 Balance as of December 31, 2024
Pengurangan (73) - (73) Deduction
Reklasifikasi - (1(130) 130 - Reclassifications
Saldo per 31 Maret 2025 - 130 130,00 Balance as of March 31, 2025
Rincian konversi proyek perkebunan kemitraan The details of the partnership plantation conversion
adalah adalah sebagai berikut: project are as follows:
31/03/2025 31/12/2024
Nilai konversi - 8.101.800.000 Conversions value
Jumlah tercatat - (8.134.166.540) Carrying value
Rugi konversi -)) (32.366.540) Loss on conversion
58
Page 61
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. PROYEK PERKEBUNAN KEMITRAAN (lanjutan) 11. PARTNERSHIP PLANTATION PROJECT
(continued)
Rincian biaya yang dikapitalisasi ke proyek The details of cost capitalized to the partnership
perkebunan kemitraan adalah sebagai berikut: plantation project are as follows:
31/03/2025 31/12/2024
Depreciation of property, plant
Penyusutan aset tetap (Catatan 13) 119.118.310 1.422.900.511 and equipment (Note 13)
Beban keuangan (Catatan 29) 96.929.193 1.262.125.180 Finance costs (Note 29)
Beban umum kebun 70.604.784 2.145.341.690 Plantation general expenses
Jumlah 286.652.287 4.830.367.381 Total
Tanaman proyek perkebunan kemitraan digunakan The plantation project crop is used as collateral for
sebagai jaminan atas fasilitas kredit yang diperoleh the credit facilities obtained from PT Bank Central
dari PT Bank Central Asia Tbk (Catatan 20). Asia Tbk (Note 20).
Tanaman proyek perkebunan kemitraan belum The partnership plantation project plantations have
diasuransikan terhadap risiko kerugian akibat not been insured against the risks of fire, disease
kebakaran, wabah penyakit dan risiko kerugian and other risks of loss.
lainnya.
Berdasarkan evaluasi manajemen, tidak terdapat Based on management’s evaluation, there were no
kejadian atau perubahan keadaan yang events or changes in circumstances indicating a
mengindikasikan adanya penurunan nilai tanaman decline in the partnership plantation project
proyek perkebunan kemitraan pada tanggal value As of March 31, 2025 and December 31, 2024.
31 Maret 2025 dan 31 Desember 2024.
12. TANAMAN PERKEBUNAN 12. PLANTATIONS
31/03/2025
Saldo awal/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
balance Additions Deductions Reclassifications*) Ending balance
Tanaman menghasilkan Mature plantations
Biaya perolehan 5.540.537.722.390 - - - 5.540.537.722.390 Acquisition cost
Akumulasi penyusutan (2.320.118.060.562) (69.893.830.178) - - (2.390.011.890.740) Accumulated depreciation
Sub jumlah 3.220.419.661.828 3.150.525.831.650 sub total
Tanaman Belum Menghasilkan 138.236.844.147 15.507.209.555 - 6.035.635.018 159.779.688.720 Immature plantations
Jumlah tercatat 3.358.656.505.975 3.310.305.520.370 Carrying value
*) Reklasifikasi dari proyek perkebunan kemitraan (Catatan 11). *) Reclassifications from partnership plantation project (Note 11).
31/12/2024
Saldo awal/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
balance Additions Deductions Reclassifications Ending balance
Tanaman menghasilkan Mature plantations
Biaya perolehan 5.076.230.062.204 - (3.280.000.000) 467.587.660.186*) 5.540.537.722.390 Acquisition cost
Akumulasi penyusutan (2.065.216.030.795) (256.740.817.657) 1.838.787.890 - (2.320.118.060.562) Accumulated depreciation
Sub jumlah 3.011.014.031.409 (256.740.817.657) (1.441.212.110) 467.587.660.186 3.220.419.661.828 Sub total
Tanaman belum menghasilkan 338.268.430.832 133.883.372.999 - (333.914.959.684) 138.236.844.147 Immature plantations
Jumlah tercatat 3.349.282.462.241 3.358.656.505.975 Carrying value
*) *)
Termasuk reklasifikasi dari proyek perkebunan kemitraan sebesar Including reclassifications from partnership plantation project amounting
Rp133.672.700.502 (Catatan 11). to Rp133,672,700,502 (Note 11).
59
Page 62
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. TANAMAN PERKEBUNAN (lanjutan) 12. PLANTATIONS (continued)
Beban penyusutan tanaman menghasilkan d Depreciation expenses of mature plantations, were
dialokasikan ke beban pokok penjualan (Catatan allocated to cost of goods sold (Note 27).
27).
Rincian mutasi luas areal tanaman perkebunan The details of changes in the plantation area are as
adalah sebagai berikut: follows:
Tanaman belum Tanaman Jumlah
menghasilkan/ menghasilkan/ tanaman
Immature Mature perkebunan/
plantations plantations Total plantations
(Ha) (Ha) (Ha)
Saldo per 1 Januari 2024 3.422,46 74.011,49 77.433,95 Balance as of January 1, 2024
Penambahan 926,00 6,00 932,00 Additions
Pengurangan - (50,52) (50,52) Deductions
Reklasifikasi (3.483,20) 3.483,20 - Reclassifications
Saldo per 31 Desember 2024 865,26 77.450,17 78.315,43 Balance as of December 31, 2024
Penambahan 73,00 - 73,00 Additions
Saldo per 31 Maret 2025 938,26 77.450,17 78.388,43 Balance as of March 31, 2025
Grup telah memperoleh sertifikat Hak Guna Usaha The details of the Group’s Land Cultivation Rights
(“HGU”) dengan rincian sebagai berikut: (“LCR”) certificates are as follows:
Areal/
Entitas/ Nomor HGU/ Nomor Surat Keputusan/ Lokasi/ Area Berakhir/
Entity LCR Number Decision Letter Number Location (Ha) Expired
BSI 2 46/HGU/BPN/2003 Nunukan - 13.404,00 18 September 2038/
Kalimantan Utara/ September 18, 2038
North Kalimantan
KHL 1 85/HGU/BPN/2004 Nunukan - 20.000,00 29 Oktober 2039/
Kalimantan Utara/ October 29, 2039
North Kalimantan
BHP 1 83/HGU/BPN/2004 Nunukan - 6.061,00 29 Oktober 2039/
Kalimantan Utara/ October 29, 2039
North Kalimantan
TMSJ 1 84/HGU/BPN/2004 Nunukan - 7.982,18 29 Oktober 2039/
Kalimantan Utara/ October 29, 2039
North Kalimantan
MCA 65, 66, 67, 2/HGU/BPN RI/2014 Kutai Barat - 2.598,20 13 Januari 2049/
68, 69, 70 Kalimantan Timur/ January 13, 2049
East Kalimantan
MCA 56, 57, 58, 14/HGU/BPN RI/2014 Kutai Barat - 7.051,70 20 Januari 2049/
59, 60, 61, Kalimantan Timur/ January 20, 2049
62, 63, 64 East Kalimantan
BBS 71, 72, 27/HGU/BPN RI/2014 Kutai Barat - 18.367,44 29 Januari 2049/
73, 74 Kalimantan Timur/ January 29, 2049
East Kalimantan
MCA 75, 76, 77, 70/HGU/BPN RI/2014 Kutai Barat - 6.395,42 2 April 2049/
78, 79, 80 Kalimantan Timur/ April 2, 2049
East Kalimantan
KPL 196, 197, 198, 32/HGU/KEM-ATR/2017 Kutai Barat - 10.564,41 9 Maret 2052/
199, 200, 201, Kalimantan Timur/ March 9, 2052
202, 203, 204 East Kalimantan
KPL 205, 206, 207, 33/HGU/KEM-ATR/2017 Kutai Barat - 3.600,88 9 Maret 2052/
208, 209, 210, Kalimantan Timur/ March 9, 2052
211, 212, 213, East Kalimantan
214, 215, 216
BHP 45, 46, 47, 48, 29/HGU/KEM-ATR/BPN/IV/2019 Nunukan - 2.158,51 22 April 2054/
49, 50, 51, 52 Kalimantan Utara/ April 22, 2054
North Kalimantan
RAKA 10017 000001/SKHGU/BPN-05/I/2021 Kampar - Riau 29,90 26 Januari 2056/
January 26, 2056
RAKA 10018 51/HGU/KEM-ATR/BPN/VIII/2021 Kampar - Riau 3.293,60 26 Agustus 2056/
August 26, 2056
60
Page 63
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. TANAMAN PERKEBUNAN (lanjutan) 12. PLANTATIONS (continued)
Manajemen berkeyakinan bahwa HGU tersebut Management believes that LCR can be extended
dapat diperpanjang pada saat masa berlakunya upon their expired.
berakhir.
Rincian biaya yang dikapitalisasi ke tanaman belum The details of cost capitalized to immature plantation
menghasilkan adalah sebagai berikut: are as follows:
31/03/2025 31/12/2024
Beban keuangan (Catatan 29) 699.575.263 5.131.094.232 Finance costs (Note 29)
Depreciation of property, plant
Penyusutan aset tetap (Catatan 13) 859.722.661 8.357.112.692 and equipment (Note 13)
Beban umum kebun 797.520.916 5.575.424.032 Plantation general expenses
Cadangan Imbalan Kerja (Catatan 22) 191.950.606 766.378.208 Provision for employee benefits (Note 22)
Jumlah 2.548.769.446 19.830.009.164 Total
Rincian penjualan tanaman perkebunan adalah The details of sales of plantation are as follows:
sebagai berikut:
31/03/2025 31/12/2024
Harga jual - 3.069.090.000 Selling price
Nilai tercatat - (1.441.212.110) Carrying value
Laba penjualan tanaman perkebunan - 1.627.877.890 Gain on sales of plantation
Tanaman perkebunan dan sertifikat Plantations and Land Cultivation Rights (“LCR”)
Hak Guna Usaha (“HGU”) digunakan sebagai certificate are used as collateral for credit investment
jaminan atas fasilitas kredit yang diperoleh dari facilities obtained from
PT Bank Central Asia Tbk (Catatan 20). PT Bank Central Asia Tbk (Note 20).
Tanaman perkebunan belum diasuransikan Plantations have not been insured against the risks
terhadap risiko kerugian akibat kebakaran, wabah of fire, disease and other risks of loss.
penyakit dan risiko kerugian lainnya.
Berdasarkan evaluasi manajemen, tidak Based on management’s evaluation, there
terdapat kejadian atau perubahan keadaan were no events or changes in circumstances
yang mengindikasikan adanya penurunan indicating a decline in plantation value as of
nilai tanaman perkebunan pada tanggal March 31, 2025 and December 31, 2024.
31 Maret 2025 dan 31 Desember 2024.
61
Page 64
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET TETAP 13. PROPERTY, PLANT AND EQUIPMENT
31/03/2025
Saldo awal/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
balance Additions Deductions Reclassifications Ending balance
Biaya perolehan Acquisition cost
Pemilikan langsung Direct acquisitions
Tanah 55.053.641.350 - - - 55.053.641.350 Land
Pabrik Kelapa Sawit 1.284.516.526.451 233.800.000 - 175.263.853.340 1.460.014.179.791 Palm oil factory
Bangunan dan Infrastruktur 3.324.487.868.024 902.659.170 (77.838.870.540) 7.431.986.094 3.254.983.642.748 Buildings and infrastructures
Mesin dan Instalasi 110.906.320.140 3.976.670.000 - 27.000.000 114.909.990.140 Machinery and installations
Alat Pertanian 147.605.442.280 31.786.000 - - 147.637.228.280 Farm equipments
Alat Pengangkutan 469.479.614.649 580.521.800 (227.780.000) - 469.832.356.449 Vehicles
Inventaris 111.872.596.714 2.088.754.565 - 1.168.450.000 115.129.801.279 Furniture and fixtures
Sub jumlah 5.503.922.009.608 7.814.191.535 (78.066.650.540) 183.891.289.434 5.617.560.840.037 Sub total
Aset dalam penyelesaian Assets in progress
Persiapan Lahan 152.558.642.398 3.084.720.500 - - 155.643.362.898 Land clearing
Bangunan dan Infrastruktur 125.792.527.348 146.047.927.831 - (8.554.836.094) 263.285.619.085 Buildings and infrastructures
Mesin dan Instalasi 816.595.050 200.000.000 - - 1.016.595.050 Machinery and installations
Pabrik Kelapa Sawit 189.276.464.102 32.760.561.083 - (175.336.453.340) 46.700.571.845 Palm oil factory
Sub jumlah 468.444.228.898 182.093.209.414 - (183.891.289.434) 466.646.148.878 Sub total
Jumlah biaya perolehan 5.972.366.238.506 189.907.400.949 (78.066.650.540) - 6.084.206.988.915 Total acqusition cost
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct acquisition
Pabrik Kelapa Sawit (466.561.475.268) (24.649.748.078) - - (491.211.223.346) Palm oil factory
Bangunan dan Infrastruktur (2.162.877.588.548) (55.455.316.011) 77.838.870.540 - (2.140.494.034.019) Buildings and infrastructures
Mesin dan Instalasi (48.237.249.846) (1.121.200.454) - - (49.358.450.300) Machinery and installations
Alat Pertanian (142.818.732.465) (543.435.451) - - (143.362.167.916) Farm equipments
Alat Pengangkutan (305.893.522.749) (14.070.170.156) 170.835.000 - (319.792.857.905) Vehicles
Inventaris (81.829.054.885) (1.992.664.173) - - (83.821.719.058) Furniture and fixtures
Jumlah akumulasi penyusutan (3.208.217.623.761) (97.832.534.323) 78.009.705.540 - (3.228.040.452.544) Total accumulated depreciation
Jumlah tercatat 2.764.148.614.745 2.856.166.536.371 Carrying value
31/12/2024
Saldo awal/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Saldo akhir/
balance Additions Deductions Reclassifications Ending balance
Biaya perolehan Acquisition cost
Pemilikan langsung Direct acquisitions
Tanah 55.053.641.350 - - - 55.053.641.350 Land
Pabrik kelapa sawit 1.276.919.724.692 2.088.314.559 - 5.508.487.200 1.284.516.526.451 Palm oil factory
Bangunan dan infrastruktur 3.059.983.081.576 160.822.955.673 (375.564.834) 104.057.395.609 3.324.487.868.024 Buildings and infrastructures
Mesin dan instalasi 108.432.768.549 2.647.736.791 (196.487.200) 22.302.000 110.906.320.140 Machinery and installations
Alat pertanian 155.255.418.667 920.647.926 (8.570.624.313) - 147.605.442.280 Farm equipment
Alat pengangkutan 458.360.357.945 37.914.702.339 (26.795.445.635) - 469.479.614.649 Vehicles
Inventaris 102.466.327.707 9.338.404.007 (36.535.000) 104.400.000 111.872.596.714 Furniture and fixtures
Sub jumlah 5.216.471.320.486 213.732.761.295 (35.974.656.982) 109.692.584.809 5.503.922.009.608 Sub total
Aset dalam penyelesaian Assets in progress
Persiapan lahan 158.493.391.462 2.829.265.199 - (8.764.014.263) 152.558.642.398 Land clearing
Bangunan dan infrastruktur 105.831.034.011 125.391.185.454 - (105.429.692.117) 125.792.527.348 Buildings and infrastructures
Mesin dan instalasi 478.923.485 816.595.053 - (478.923.488) 816.595.050 Machinery and installations
Pabrik kelapa sawit 3.314.169.213 189.746.264.094 - (3.783.969.205) 189.276.464.102 Palm oil factory
Sub jumlah 268.117.518.171 318.783.309.800 - (118.456.599.073) 468.444.228.898 Sub total
Jumlah biaya perolehan 5.484.588.838.657 532.516.071.095 (35.974.656.982) (8.764.014.264) 5.972.366.238.506 Total acquisition cost
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct acquisitions
Pabrik kelapa sawit (385.427.000.794) (81.134.474.474) - - (466.561.475.268) Palm oil factory
Bangunan dan infrastruktur (1.954.532.097.081) (208.624.428.551) 278.937.084 - (2.162.877.588.548) Buildings and infrastructures
Mesin dan instalasi (44.278.590.189) (4.155.146.857) 196.487.200 - (48.237.249.846) Machinery and installations
Alat pertanian (148.915.312.233) (2.474.044.545) 8.570.624.313 - (142.818.732.465) Farm equipment
Alat pengangkutan (275.482.952.701) (56.033.922.934) 25.623.352.886 - (305.893.522.749) Vehicles
Inventaris (73.577.156.044) (8.280.500.508) 28.601.667 - (81.829.054.885) Furniture and fixtures
Jumlah akumulasi penyusutan (2.882.213.109.042) (360.702.517.869) 34.698.003.150 - (3.208.217.623.761) Total accumulated depreciation
Jumlah tercatat 2.602.375.729.615 2.764.148.614.745 Carrying value
62
Page 65
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET TETAP (lanjutan) 13. PROPERTY, PLANT AND EQUIPMENT
(continued)
Penyusutan aset tetap dialokasikan sebagai berikut: Depreciation of property, plant and equipment is
allocated are as follows:
31/03/2025 31/12/2024
Dibebankan ke beban pokok
penjualan (Catatan 27) 96.292.662.458 348.638.362.732 Charged to cost of good sold (Note 27)
Dikapitalisasi ke tanaman belum Capitalized to immature
menghasilkan (Catatan 12) 859.722.661 8.357.112.692 plantations (Note 12)
Dikapitalisasi ke proyek perkebunan Capitalized to partnership
kemitraan (Catatan 11) 119.118.310 1.422.900.511 plantation project (Note 11)
Dibebankan ke beban umum dan Charged to general and administrative
administrasi (Catatan 28b) 561.030.894 2.284.141.933 expenses(Note 28b)
Jumlah 97.832.534.323 360.702.517.868 Total
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025 and December 31, 2024,
2024, beban keuangan yang dikapitalisasi ke aset finance cost which is capitalized to assets under
dalam penyelesaian pabrik kelapa sawit adalah construction of palm oil factory, respectively
masing – masing sebesar Rp2.393.533.333 dan amounted to Rp2,393,533,333 and
Rp3.153.422.222 (Catatan 29b). Rp3,153,422,222 (Note 29b).
Rincian penjualan aset tetap lainnya adalah sebagai The details of sale of other fixed assets are as
berikut: follows:
31/03/2025 31/12/2024
Harga jual 133.760.140 975.120.113 Selling price
Nilai tercatat (56.945.000) (1.276.653.832) Carrying value
Laba pelepasan aset tetap 76.815.140 (301.533.719) Gain on disposal of fixed assets
63
Page 66
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET TETAP (lanjutan) 13. PROPERTY, PLANT AND EQUIPMENT
(continued)
Aset tetap telah diasuransikan terhadap Property, plant and equipment are covered by
risiko kerugian akibat kebakaran dan insurance against losses from fire and other risks
risiko lainnya berdasarkan suatu paket polis based on a certain policy package As of March 31,
tertentu masing-masing pada tanggal 2025 and December 31, 2024 with an insured each
31 Maret 2025 dan 31 Desember 2024 dengan nilai other Rp1,881,989,794,606 and
pertanggungan masing- masing sebesar Rp Rp1,877,408,844,606.
1.881.989.794.606 dan Rp1.877.408.844.606.
Manajemen berpendapat bahwa nilai Management believes that the insurance coverage
pertanggungan tersebut cukup untuk menutupi is adequate to cover possible losses on the assets
kemungkinan kerugian atas aset yang insured.
dipertanggungkan.
Aset dalam penyelesaian sudah mencapai kurang Assets in progress has reached approximately
lebih 27% - 96% dan penyelesaian diperkirakan 27% - 96% and the completion is expected to be
akan selesai pada tahun 2025. completed in 2025.
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025 and December 31, 2024, there
2024, terdapat aset tetap yang telah disusutkan is an assets which have been fully depreciated and
penuh namun masih digunakan dengan biaya are still used with cost amounted to
perolehan masing-masing sebesar Rp Rp1,306,380,259,453 and Rp1,367,171,998,200
1.306.380.259.453 dan Rp1.367.171.998.200. respectively.
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025 and December 31, 2024, the
2024, nilai jual objek pajak untuk tanah dan sale value of tax object of the Group’s land and
bangunan yang dimiliki oleh Grup adalah sebesar buildings amounting to Rp 12,888,457,736,238. The
Rp12.888.457.736.238. Nilai tersebut merupakan values is an observation price by Directorate
observasi harga jual oleh Direktorat Jenderal Pajak General of Tax from similar object and included in
dari objek yang sejenis dan termasuk dalam hirarki the fair value measurement of level 2.
nilai wajar tingkat 2.
Pabrik kelapa sawit, bangunan dan infrastruktur, alat Palm oil factory, buildings and infrastructure, heavy
berat dan kendaraan tertentu digunakan sebagai equipment and vehicle certain are used as collateral
jaminan atas fasilitas kredit yang diperoleh dari PT for bank investment credit facilities obtained from PT
Bank Central Asia Tbk (Catatan 20). Bank Central Asia Tbk (Note 20).
Berdasarkan evaluasi manajemen, tidak terdapat Based on management’s evaluation, there were no
kejadian atau perubahan keadaan yang events or changes in circumstances that indicate
mengindikasikan adanya penurunan nilai aset tetap any decline in the value of property, plant and
pada tanggal 31 Maret 2025 dan 31 Desember equipment As of March 31, 2025 and December 31,
2024. 2024.
64
Page 67
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. ASET HAK-GUNA 14. RIGHT-OF-USE ASSETS
31/03/2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Biaya perolehan Acquisition cost
Alat pengangkutan 410.018.018 - - -*) 410.018.018 Vehicles
Jumlah - - - - *) - Total
Akumulasi penyusutan Accumulated depreciation
Alat pengangkutan (129.839.040) (20.500.900) - - *) (150.339.940) Vehicles
Jumlah (129.839.040) (20.500.900) - - *) (150.339.940) Total
Nilai tercatat 280.178.978 - - - *) 259.678.078 Carrying value
31/12/2024
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Deductions Reclassifications balance
Biaya perolehan Acquisition cost
Alat pengangkutan 410.018.018 - - -*) 410.018.018 Vehicles
Jumlah - - - - *) - Total
Akumulasi penyusutan Accumulated depreciation
Alat pengangkutan (47.835.436) (82.003.604) - - *) (129.839.040) Vehicles
Jumlah (47.835.436) (82.003.604) - - *) (129.839.040) Total
Nilai tercatat 362.182.582 - - - *) 280.178.978 Carrying value
Beban penyusutan aset hak-guna dialokasikan ke d Depreciation expenses of right-of-use assets
beban pokok penjualan (Catatan 27). was allocated to cost of goods sold (Note 27).
65
Page 68
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. UTANG USAHA 15. TRADE PAYABLES
31/03/2025 31/12/2024
Pihak ketiga Third parties
PT Permata Agro Persada 45.606.610.500 8.710.758.115 PT Permata Agro Persada
PT Samudra Putra Trans Abadi 39.288.095.514 31.328.031.348 PT Samudra Putra Trans Abadi
PT Pilar Utama Labuan 33.949.536.753 25.059.155.060 PT Pilar Utama Labuan
PT Bumi Berkat Lestari Raya 24.475.605.064 10.768.248.089 PT Bumi Berkat Lestari Raya
PT Beruang Maritim Indonesia 24.083.123.174 13.085.875.099 PT Beruang Maritim Indonesia
PT Indotrans Sejahtera 13.411.145.816 17.579.036.290 PT Indotrans Sejahtera
PT Gokomodo Uniti Indonesia 12.895.655.478 13.373.890.487 PT Gokomodo Uniti Indonesia
PT Mujur Karya Sentosa 8.325.407.960 7.102.512.796 PT Mujur Karya Sentosa
CV Gunung Mas Abadi 6.762.591.750 6.611.004.050 CV Gunung Mas Abadi
CV Borneo Trans Nusantara 5.487.280.000 - CV Borneo Trans Nusantara
PT Mandau Berlian Sejati 4.210.335.200 5.993.335.982 PT Mandau Berlian Sejati
CV Rahmat Ilahi 3.739.669.576 - CV Rahmat Ilahi
PT Wilmar Chemical Indonesia 3.558.632.160 6.647.281.636 PT Wilmar Chemical Indonesia
PT Tiga Hamparan Mutiara 3.537.893.404 - PT Tiga Hamparan Mutiara
PT Indotech Sarana Engineering 3.445.408.100 4.484.830.750 PT Indotech Sarana Engineering
CV Citra Sawit Palewai 3.045.561.361 3.668.830.468 CV Citra Sawit Palewai
PT Cahaya Sebulu Indah 1.362.957.162 4.965.061.368 PT Cahaya Sebulu Indah
CV Nur Anugrah Ilahi 1.189.042.167 5.955.723.040 CV Nur Anugrah Ilahi
Lain - lain (masing - masing Others (each below
dibawah Rp 2 miliar) 80.121.001.261 91.338.721.385 Rp2 billion)
Jumlah 318.495.552.400 256.672.295.963 Total
Seluruh transaksi utang usaha Grup dilakukan The Group’s trade payables transactions are carried
dalam mata uang Rupiah. out in Rupiah.
16. UTANG LAIN-LAIN 16. OTHER PAYABLES
31/03/2025 31/12/2024
Pihak berelasi (Catatan 30) 10.250.398.813 4.218.093.237 Related parties (Note 30)
Pihak ketiga Third parties
PT Saainti Kreasi Tehnik 55.800.026.917 67.550.098.035 PT Saainti Kreasi Tehnik
PT Karya Murni Prima 23.471.497.602 29.066.184.695 PT Karya Murni Prima
PT Karya Agung Bangun Konstruksi 14.696.499.700 14.696.499.700 PT Karya Agung Bangun Konstruksi
PT Kreatif Jaya Mandiri 21.938.809.758 14.747.684.602 PT Kreatif Jaya Mandiri
PT Sinar Mitra Jaya 5.145.938.921 6.352.781.416 PT Sinar Mitra Jaya
CV Inti Jaya 3.281.314.156 3.281.314.156 CV Inti Jaya
PT Surya Baru Prima Nusantara 1.749.196.511 - PT Surya Baru Prima Nusantara
PT Jes Mandiri Sukses 1.567.935.571 1.567.935.571 PT Jes Mandiri Sukses
PT Kinabalu Jaya Mandiri 22.425.116.254 - PT Kinabalu Jaya Mandiri
Lain - lain (masing - masing Others (each below
dibawah Rp 1 miliar) 114.611.029.586 150.481.156.966 Rp1 billion)
Sub jumlah pihak ketiga 264.687.364.976 287.743.655.141 Sub total third parties
Jumlah 274.937.763.789 291.961.748.378 Total
66
Page 69
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. UTANG LAIN-LAIN (lanjutan) 16. OTHER PAYABLES (continued)
Rincian umur utang lain-lain adalah sebagai berikut: Details of other payables by age are as follows:
31/03/2025 31/12/2024
Belum jatuh tempo 103.611.418.380 96.649.355.202 Not yet due
Sudah jatuh tempo: Already due:
PT Saainti Kreasi Tehnik 50.518.760.167 65.175.706.595 PT Saainti Kreasi Tehnik
PT Karya Murni Prima 21.894.729.847 23.748.439.020 PT Karya Murni Prima
PT Karya Agung Bangun Konstruksi 14.696.499.700 14.696.499.700 PT Karya Agung Bangun Konstruksi
PT Kreatif Jaya Mandiri 20.625.100.089 12.640.994.333 PT Kreatif Jaya Mandiri
PT Sinar Mitra Jaya 4.106.159.275 4.637.000.426 PT Sinar Mitra Jaya
CV Inti Jaya 1.828.904.800 1.833.674.799 CV Inti Jaya
PT Andal Tunas mandiri 812.937.539 2.419.533.701 PT Andal Tunas mandiri
PT Jes Mandiri Sukses 1.567.935.571 1.567.935.571 PT Jes Mandiri Sukses
PT Asta Rekayasa Unggul 1.402.232.004 1.402.232.004 PT Asta Rekayasa Unggul
Lain - lain (masing - masing Others (each below
dibawah Rp 1 miliar) 53.873.086.417 67.190.377.027 Rp1 billion)
Sub jumlah sudah jatuh tempo 171.326.345.409 195.312.393.176 Sub total of already due
Jumlah 274.937.763.789 291.961.748.378 Total
Seluruh transaksi utang lain-lain Grup dilakukan The Group’s other payables transactions are carried
dalam mata uang Rupiah. out in Rupiah.
67
Page 70
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN 17. TAXATION
a. Pajak Dibayar dimuka a. Prepaid Taxes
31/03/2025 31/12/2024
Entitas Anak Subsidiaries
Pajak Pertambahan Nilai 1.777.541.343 12.807.466.840 Value Added Tax
Jumlah 1.777.541.343 12.807.466.840 Total
b. Utang Pajak b. Taxes Payable
31/03/2025 31/12/2024
Perusahaan The Company
Pajak Pertambahan Nilai 169.811.068 310.223.136 Value Added Tax
Pajak Penghasilan Pasal 21 203.499.258 94.756.101 Income Tax Article 21
Pajak Penghasilan Pasal 23 6.300.559 8.299.376 Income Tax Article 23
Sub jumlah 379.610.885 413.278.613 Sub total
Entitas Anak Subsidiaries
Pajak Pertambahan Nilai 75.215.659.826 33.480.184.497 Value Added Tax
Pajak Penghasilan Pasal 21 2.423.114.018 117.464.218 Income Tax Article 21
Pajak Penghasilan Pasal 22 902.913.203 748.752.065 Income Tax Article 22
Pajak Penghasilan Pasal 23 744.482.684 818.235.372 Income Tax Article 23
Pajak Penghasilan Pasal 25 7.693.244.410 7.693.244.407 Income Tax Article 25
Pajak Penghasilan Pasal 29 104.193.164.746 60.568.959.337 Income Tax Article 29
Pajak Penghasilan Pasal 4 (2) 1.694.299.373 1.290.032.645 Income Tax Article 4 (2)
Pajak Penghasilan Pasal 15 227.671.840 194.109.443 Income Tax Article 15
Sub jumlah 193.094.550.100 104.910.981.984 Sub total
Jumlah 193.474.160.985 105.324.260.597 Total
68
Page 71
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
c. Taksiran Tagihan Pengembalian Pajak c. Estimated Claim for Tax Refund
31/03/2025 31/12/2024
Pajak Penghasilan dan Pajak
Pertambahan Nilai Income Tax and Value Added Tax
Belum/sedang diperiksa 119.377.907.747 114.877.853.752 Not yet/on progress
Keberatan dan banding 62.252.980.107 62.252.980.107 Objections and appeals
Sub jumlah 181.630.887.854 177.130.833.859 Sub total
Bea Perolehan Hak atas Tanah Land and Building Rights and
dan Bangunan Acquisition Fees
Belum/sedang diperiksa 21.718.292.000 21.718.292.000 Not yet/on progress
Sub jumlah 21.718.292.000 21.718.292.000 Sub total
Jumlah 203.349.179.854 198.849.125.859 Total
Taksiran tagihan pengembalian pajak Estimated claim for tax refunds represent
merupakan kelebihan bayar pajak penghasilan, overpayments of current and previous years’
pajak pertambahan nilai dan pajak lainnya income tax, value added tax and other taxes
tahun berjalan dan tahun-tahun sebelumnya which have not been audited or being examined
yang belum atau sedang diperiksa oleh Kantor by the Tax Office and or which have been
Pajak, dan atau yang sudah diajukan submitted for returns, and payments of tax
pengembalian, serta pembayaran atas surat assessments received by the Company and
ketetapan pajak yang diterima oleh Perusahaan subsidiaries for which objections or appeals
dan entitas anak dimana telah diajukan have been submitted.
keberatan atau banding.
d. Pajak Penghasilan d. Income Tax
Beban pajak Grup terdiri dari: Tax expense of the Group consists of the
following:
31/03/2025 31/03/2024
Pajak kini Current tax
Entitas anak 67.634.702.695 10.802.914.568 Subsidiaries
Sub jumlah 67.634.702.695 10.802.914.568 Sub total
Pajak tangguhan Deferred tax
Entitas induk (442.766.657) 46.937.095 The Company
Entitas anak 6.175.700.747 (19.983.422.402) Subsidiaries
Sub jumlah 5.732.934.090 (19.936.485.307) Sub total
Jumlah beban pajak 73.367.636.785 (9.133.570.739) Total tax expenses
69
Page 72
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
d. Pajak Penghasilan (lanjutan) d. Income Tax (continued)
Rekonsiliasi antara rugi konsolidasian sebelum The reconciliation between consolidated loss
pajak penghasilan menurut laporan laba before income tax as shown in the consolidated
rugi dan penghasilan komprehensif statement of profit or loss and other
konsolidasian dengan taksiran penghasilan comprehensive income and estimated taxable
kena pajak adalah sebagai berikut: income are as follows:
31/03/2025 31/03/2024
Laba (rugi) sebelum pajak menurut Profit (loss) before income tax expenses
laporan laba rugi per consolidated statements of
komprehensif konsolidasian 328.490.979.597 (52.068.608.174) profit or loss
Ditambah (dikurangi): Add (substract):
Laba (rugi) sebelum pajak Profit (loss) before income
penghasilan
entitas anak yang dikonsolidasi (332.971.168.291) 49.734.011.799 tax of the consolidated subsidiaries
Eliminasi dan penyesuaian 109.045.653.688 2.645.653.688 Elimination and adjustment
Laba sebelum pajak penghasilan - Proft before income tax -
Perusahaan 104.565.464.994 311.057.313 the Company
Beda temporer: Temporary differences:
Imbalan pasca kerja 341.022.727 824.363.891 Post employment benefit
Depreciation of property, plant
Penyusutan aset tetap (54.526.298) (71.116.289) and equipment
Jumlah beda temporer 286.496.429 753.247.602 Total temporary differences
Beda permanen: Permanent differences:
Jasa giro (206.247.462) (113.206.882) Interest on bank current accounts
Pendapatan dividen (106.400.000.000) - Dividend income
Beban pajak 27.206.754 - Tax Expense
Lain-lain 1.000.000 15.500.000 Others
Jumlah beda permanen (106.578.040.708) (97.706.882) Total permanent differences
Laba (rugi) fiskal tahun berjalan (1.726.079.285) 966.598.033 Fiscal gain (loss) for the year
Saldo awal akumulasi Beginning balance of
rugi fiskal: accumulated fiscal loss:
2021 (12.991.126.182) (17.558.630.712) 2021
2022 (47.740.389.145) (47.740.389.145) 2022
2023 (9.395.694.034) (9.395.694.034) 2023
Saldo akhir akumulasi Ending balance of accumulated
rugi fiskal (71.853.288.646) (73.728.115.858) fiscal loss
70
Page 73
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
e. Pajak Tangguhan e. Deferred Tax
Rincian aset (liabilitas) pajak tangguhan adalah The details of deferred tax assets (liabilities) is as
sebagai berikut: follows:
31/03/2025
Dikreditkan Dibebankan Penyesuaian ke
(dibebankan) ke komprehensif komprehensif
ke laba rugi/ Penyesuaian ke lain/ lain/
Credited laba rugi/ Charged to Adjustment
Saldo awal/ (charged) to Adjustment other to other Saldo akhir/
Beginning profit or loss to profit or loss comprehensive comprehensive Ending
balance for the year for the year income income balance
Aset pajak
tangguhan Deferred tax assets
Perusahaan Company
Akumulasi rugi fiskal 15.427.986.060 379.737.443 - - - 15.807.723.503 Accumulated fiscal loss
Aset tetap (175.303.465) (11.995.786) - - - (187.299.251) Property, plant and equipment
Imbalan pascakerja 2.581.944.757 75.025.000 - - - 2.656.969.757 Post-employment benefit
Sub jumlah 17.834.627.352 442.766.657 - - - 18.277.394.009 Sub total
Entitas anak Subsidiaries
BBS 8.132.700.365 (695.450.926) - - - 7.437.249.439 BBS
MCA 35.389.296.248 (4.858.448.127) - - - 30.530.848.121 MCA
SAU 56.492.394.477 5.383.654.421 - - - 61.876.048.898 SAU
KPL 513.114.563 (513.114.563) - - - - KPL
RAKA 1.598.521.056 57.089.265 - - - 1.655.610.321 RAKA
Sub jumlah 102.126.026.709 (626.269.930) - - - 101.499.756.779 Sub total
Jumlah aset pajak
tangguhan 119.960.654.061 (183.503.273) - - - 119.777.150.788 Total deferred tax assets
Liabilitas pajak
tangguhan Deferred tax liabilities
Entitas anak Subsidiaries
BHP (2.591.881.978) 1.669.788.121 - - - (922.093.857) BHP
KHL (6.405.065.619) (1.666.626.393) - - - (8.071.692.012) KHL
BSI (11.746.839.605) (758.497.940) - - - (12.505.337.545) BSI
TMSJ (4.926.044.963) (391.842.137) - - - (5.317.887.100) TMSJ
KPL - (4.402.252.468) - - - (4.402.252.468) KPL
Jumlah liabilitas pajak
tangguhan (25.669.832.165) (5.549.430.817) - - - (31.219.262.982) Total deferred tax liabilities
71
Page 74
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
e. Pajak Tangguhan e. Deferred Tax
31/12/2024
Dikreditkan Dibebankan
(dibebankan) ke komprehensif
ke laba rugi/ Penyesuaian ke lain/
Credited laba rugi/ Charged to
Saldo awal/ (charged) to Adjustment other Saldo akhir/
Beginning profit or loss to profit or loss comprehensive Ending
balance for the year for the year income balance
Aset pajak tangguhan
tangguhan Deferred tax assets
Perusahaan Company
Akumulasi rugi fiskal 16.432.837.056 (1.004.850.996) - - 15.427.986.060 Accumulated fiscal loss
Aset tetap (127.320.323) (47.983.142) - - (175.303.465) Property, plant and equipment
Imbalan pascakerja 2.171.791.615 453.301.625 - (43.148.483) 2.581.944.757 Post-employment benefit
Sub jumlah 18.477.308.348 (599.532.513) - (43.148.483) 17.834.627.352 Sub total
Entitas anak Subsidiaries
BBS 23.435.439.702 (11.528.556.993) (2.945.578.077) (828.604.267) 8.132.700.365 BBS
MCA 59.408.455.382 (5.038.765.819) (18.083.443.735) (896.949.580) 35.389.296.248 MCA
SAU 43.539.916.274 19.522.085.466 (6.209.653.936) (359.953.327) 56.492.394.477 SAU
KPL 14.826.800.202 (13.369.258.431) - (944.427.208) 513.114.563 KPL
RAKA 3.195.429.060 (1.530.084.932) - (66.823.072) 1.598.521.056 RAKA
Sub jumlah 144.406.040.620 (11.944.580.709) (27.238.675.748) (3.096.757.454) 102.126.026.709 Sub total
Jumlah aset pajak
tangguhan 162.883.348.968 (12.544.113.222) (27.238.675.748) (3.139.905.937) 119.960.654.061 Total deferred tax assets
Liabilitas pajak tangguhan Deferred tax liabilities
Entitas anak Subsidiaries
TMSJ (4.687.191.781) (914.472.671) - (803.401.167) (6.405.065.619) TMSJ
KHL (11.742.835.244) 1.669.057.712 - (1.673.062.073) (11.746.839.605) KHL
BSI (4.893.163.879) 573.550.177 - (606.431.261) (4.926.044.963) BSI
BHP (2.432.901.386) 408.193.226 - (567.173.818) (2.591.881.978) BHP
Jumlah liabilitas pajak
tangguhan (23.756.092.290) 1.736.328.444 - (3.650.068.319) (25.669.832.165) Total deferred tax liabilities
Aset pajak tangguhan diakui jika tersedia Deferred tax assets are recognized if it is
jumlah laba fiskal yang dapat dikompensasikan available fiscal profit which can be
pada masa datang. Aset pajak tangguhan tidak compensated in the future. Deferred tax assets
diakui pada posisi keuangan jika tidak terdapat are not recognized in the financial position
keyakinan memadai tersedianya laba fiskal where there is no reasonable assurance of the
yang dapat dikompensasikan pada masa availability of taxable income that can be offset
datang. in the future.
Rekonsiliasi antara beban (manfaat) pajak yang The reconciliation between the tax expense
dihitung dengan menggunakan tarif pajak yang (income) computed by applying the prevailing
berlaku dari rugi sebelum pajak dan manfaat tax rates to loss before income tax and tax
pajak adalah sebagai berikut: benefit as follows:
31/03/2025 31/03/2024
Laba (rugi) sebelum pajak menurut laporan Profit (loss0 before income tax expenses
laba rugi komprehensif per consolidated statements of
konsolidasian 328.490.979.597 (52.068.608.174) profit or loss
Ditambah (dikurangi): Add (substract):
Laba (rugi) sebelum pajak penghasilan Profit (loss) before income
entitas anak yang dikonsolidasi (332.971.168.291) 49.734.011.799 tax of the consolidated subsidiaries
Eliminasi dan penyesuaian 109.045.653.688 2.645.653.688 Elimination and adjustment
Laba sebelum pajak penghasilan Profit before income tax –
Perusahaan 104.565.464.994 311.057.313 the Company
Pajak penghasilan dengan tarif
pajak efektif 23.004.402.299 68.432.609 Income tax at effective tax rate
Beda permanen: Permanent differences:
Jasa giro (45.374.442) (24.905.514) Interest on bank current accounts
Pendapatan dividen (23.408.000.000) - Dividend income
Lain-lain 6.205.486 3.410.000 Others
Beban (manfaat) pajak perusahaan (442.766.657) 46.937.095 Tax expense (benefit) of the Company
72
Page 75
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
e. Pajak tangguhan (lanjutan) e. Deferred tax (continued)
31/03/2025 31/03/2024
Manfaat (beban) pajak Tax benefit (expense) of
Perusahaan (442.766.657) 46.937.095 the Company
Entitas anak 73.810.403.442 (9.180.507.834) Subsidiaries
Jumlah beban pajak 73.367.636.785 (9.133.570.739) Total tax loss
Aset dan liabilitas pajak tangguhan periode Deferred tax assets and liabilities As of March
31 Maret 2025 dan 31 Desember 2024 telah 31, 2025 and December 31, 2024 have been
dihitung dengan memperhitungkan tarif pajak calculated taking into account tax rates
yang diharapkan berlaku pada saat realisasi. expected to be prevailing at the time they
realise.
g. Surat Ketetapan Pajak g. Tax Assessment Letter
Bea Perolehan Hak atas Tanah dan Duty on the Acquisition of Land and
Bangunan (BPHTB) Building Rights (BPHTB)
Pada tanggal 23 September 2021, Perusahaan On September 23, 2021, the Company received
menerima surat No. 970/Bapenda-Set/489 Letter No. 970/Bapenda-Set/489 from the
terkait BPHTB atas perolehan pembukaan Regional Revenue Agency (“Bapenda”) of Riau
lahan dari Badan Pendapatan Daerah Province regarding the Duty on the Acquisition
(“Bapenda”) Provinsi Riau sebesar of Land and Building Rights (BPHTB) in
Rp21.718.292.000. Perusahaan telah connection with land clearing activities,
melakukan pembayaran atas BPHTB tersebut amounting to IDR 21,718,292,000. The
pada 24 September 2021. Company completed the payment for the
BPHTB on September 24, 2021.
Pada tanggal 14 Desember 2021, Perusahaan On December 14, 2021, the Company
mengajukan Permohonan Pengembalian submitted a request for a refund of overpaid
Kelebihan Pembayaran Pajak BPHTB kepada BPHTB through Letter No. 032/RAKA-XII/2021,
Bapenda melalui surat No. 032/RAKA-XII/2021, as the Company did not agree with the
dikarenakan Perusahaan tidak setuju terhadap calculation and determination of the BPHTB as
cara perhitungan dan penetapan BPHTB yang assessed by Bapenda.
ditetapkan oleh Bapenda.
Pada tanggal 22 Desember 2021, Perusahaan On December 22, 2021, the Company received
menerima surat No. 890/Bapenda- Letter No. 890/Bapenda-Set/2021/655 from
Set/2021/655 dari Bapenda yang berisi Bapenda, which provided a general explanation
tanggapan terkait cara perhitungan dan regarding the basis and methodology used in
penetapan BPHTB, dan dijelaskan bahwa determining and applying the BPHTB.
dasar dan perhitungan terkait cara perhitungan
dan penerapannya.
73
Page 76
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (lanjutan) 17. TAXATION (continued)
g. Surat Ketetapan Pajak (lanjutan) g. Tax Assessment Letter (continued)
Bea Perolehan Hak atas Tanah dan Duty on the Acquisition of Land and
Bangunan (BPHTB) (lanjutan) Building Rights (BPHTB) (continued)
Pada tanggal 12 Januari 2022, Perusahaan On January 12, 2022, the Company submitted
mengirimkan Surat Gugatan terhadap Surat a lawsuit challenging Bapenda Kampar’s
Keputusan Bapenda Kampar mengenai decision as stated in Letter No. 890/Bapenda-
Penjelasan BPHTB No. 890/Bapenda- Set/2021/655 dated December 22, 2021.
Set/2021/655 tertanggal 22 Desember 2021.
Pada tanggal 2 Desember 2022, Perusahaan On December 2, 2022, the Company received
menerima hasil Keputusan Kepala Badan the Decision of the Head of the Regional
Pendapatan Daerah Kabupaten Kampar No. Revenue Agency of Kampar Regency through
kpts.970/Bapenda-Set/144 tentang Penolakan Decree No. kpts.970/Bapenda-Set/144
Permohonan Pengembalian Kelebihan concerning the request for a refund of BPHTB
Pembayaran Bea Perolehan Hak Atas Tanah overpayment for the 2021 fiscal year.
dan Bangunan (BPHTB) tahun 2021.
Pada tanggal 1 Februari 2023, Perusahaan On February 1, 2023, the Company submitted
mengajukan keberatan No. 001/RAKA-II/2023 an official objection via Letter No. 001/RAKA-
atas Surat Ketetapan Pajak Daerah Nihil No. II/2023 in response to the Zero Regional Tax
Kpts.970/BAPENDA-SET/144 tanggal 2 Assessment Decree No. Kpts.970/BAPENDA-
Desember 2022, terkait dengan perbedaan SET/144 dated December 2, 2022, due to
cara perhitungan dan penetapan Bea discrepancies in the calculation and
Perolehan Hak Tanah dan Bangunan (BPHTB) determination of BPHTB related to the land
atas perolehan pembukaan lahan. clearing acquisition.
Pada tanggal 22 Februari 2024, Perusahaan On February 22, 2024, the Company submitted
mengajukan banding melalui surat No. an appeal via letter No. 001/JKT/RAKA-
001/JKT/RAKA-BPHT/II/2024 atas Keputusan BPHT/II/2024 against the Decision of the Head
Kepala Badan Pendapatan Daerah Kabupaten of the Regional Revenue Agency of Kampar
Kampar No. Kpts.900.1.11.1/Bapenda-Set/01 Regency No. Kpts.900.1.11.1/Bapenda-Set/01
tanggal 29 November 2023 yang menolak dated November 29, 2023, which rejected the
keberatan yang diajukan pada tanggal 9 objection previously filed on February 9, 2023.
Februari 2023.
Pada bulan Juni sampai dengan Desember From June to December 2024, a trial process
tahun 2024 telah dilakukan proses sidang was carried out with the agenda of presenting
dengan agenda pemaparan materi dan the material and chronology of the dispute as
kronologis sengketa serta penyampaian well as submitting complete documents and
kelengkapan dokumen serta penjelasan atas explanations of the attached documents.
dokumen yang dilampirkan.
Pada tanggal 24 Februari 2025, anak On February 24, 2025, the Company's
Perusahaan, PT Riau Agung Karya Abadi, subsidiary, PT Riau Agung Karya Abadi,
mengikuti sidang lanjutan berdasarkan surat attended a hearing based on the summons
panggilan sidang No. PANG- letter No. PANG-020/PAN.151/2025 with the
020/PAN.151/2025 dengan agenda agenda of fulfilling the completeness of the
penyampaian kelengkapan dokumen. documents.
74
Page 77
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. BEBAN AKRUAL 18. ACCRUED EXPENSES
31/03/2025 31/12/2024
Gaji dan upah 72.337.638.586 70.574.015.880 Salary and wages
Upah swakelola kebun 51.911.105.561 39.095.934.480 Plantation self-management wages
Bunga pinjaman bank 25.949.666.370 21.678.524.099 Bank loan interest
Jamsostek dan asuransi 4.563.060.565 5.889.642.229 Jamsostek and insurance
Lain-lain (dibawah masing -
masing Rp1 miliar) 4.038.668.618 15.103.961.023 Others (each below Rp1 billion)
Jumlah 158.800.139.700 152.342.077.711 Total
19. UANG MUKA PENJUALAN 19. ADVANCES FROM CUSTOMERS
31/03/2025 31/12/2024
Pihak berelasi (Catatan 30) 8.211.600.000 5.119.650.000 Related parties (Note 31)
Pihak ketiga Third parties
PT Green Global Utama 400.900.500.000 70.587.000.000 PT Green Global Utama
PT Multi Nabati Sulawesi 67.837.500.000 203.366.250.000 PT Multi Nabati Sulawesi
PT Wahana Prima Sejati 67.756.500.000 - PT Wahana Prima Sejati
PT Vasbit Prima Niaga 7.358.400.000 5.586.210.000 PT Vasbit Prima Niaga
PT Bumi indawa niaga - 142.020.000.000 PT Bumi indawa niaga
Lain-lain (masing-masing Others (each below
dibawah Rp7 milliar) - 525.000.000 Rp 7 billion)
Sub jumlah pihak ketiga 543.852.900.000 422.084.460.000 Sub total third parties
Jumlah 552.064.500.000 427.204.110.000 Total
75
Page 78
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. UTANG BANK 20. BANK LOANS
Akun ini merupakan fasilitas kredit yang This account represents credit facilities which the
dijadikan oleh Grup yang diperoleh dari Group obtained from PT Bank Central Asia Tbk, with
PT Bank Central Asia Tbk, dengan rincian details as follows:
sebagai berikut:
31/03/2025 31/12/2024
Jangka pendek Short - term
Fasilitas kredit lokal Local credit facilities
(Rekening Koran) 453.300.198.081 676.568.604.746 (Bank overdraft)
Jangka panjang Long - term
Fasilitas kredit investasi 3.880.284.776.462 2.851.229.781.507 Investment credit facilities
Dikurangi : Biaya perolehan Less: Unamortized
yang Belum diamortisasi (20.822.971.653) (13.660.068.391) acquisition cost
Jumlah 3.859.461.804.809 2.837.569.713.116 Total
Bagian jatuh tempo
dalam satu tahun (569.214.982.798) (661.944.631.108) Current portion
Bagian Jangka Panjang 3.290.246.822.011 2.175.625.082.008 Long - term portion
Tingkat bunga utang bank pada tanggal The bank loan interest rates as of
31 Maret 2025 dan 31 Desember 2024 adalah March 31, 2025 and December 31, 2024 are as
sebagai berikut: follows:
31/03/2025 31/12/2024
Rupiah 8,00% -0 9.25% 8,00% - 09.50% Rupiah
Dollar Amerika Serikat 5,10% - 05,10% 5,10% United Stated Dollar
Grup memperoleh Fasilitas Kredit Investasi ("KI") The Group obtained Investment Credit Facilities
dan Fasilitas Kredit Lokal ("KMK") dari PT Bank ("KI") and Local Credit Facilities ("KMK") from
Central Asia Tbk (“BCA”) berdasarkan Akta PT Bank Central Asia Tbk (“BCA”) based on Deed
Perjanjian Kredit No. 100 tanggal 24 Juli 2008 dari of Credit Agreement No. 100 dated July 24, 2008
Notaris F.X. Budi Santoso Isbandi, S.H. of Notary F.X. Budi Santoso Isbandi, S.H.
Fasilitas kredit telah mengalami beberapa The credit facility has undergone several
perubahan. Perubahan terakhir tanggal amendments. The latest amendment dated
12 Desember 2024, dimana Grup memperoleh December 12, 2024, whereby the Group obtained an
tambahan plafon untuk fasilitas Kredit Investasi additional ceiling for Investment Credit facility in
tahun 2025 yang diperoleh pada Desember 2024 2025 whereby obtained in December 2024
sebesar Rp1.190.160.000.000, sedangkan plafon amounting to Rp1,190,160,000,000, while the
fasilitas Notional Pooling tetap Rp 700.000.000.000 ceiling of Notional Pooling Facility remains at
dan fasilitas KMK tetap Rp450.000.000.000. Grup Rp700,000,000,000 and ceiling of KMK facility
juga memperoleh persetujuan perpanjangan jatuh remains at Rp450,000,000,000. The Group also
tempo Fasilitas Notional Pooling dan KMK sampai obtained approval to extend the maturity date of the
dengan 19 Mei 2026. Notional Pooling and KMK facilities until
May 19, 2026.
76
Page 79
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. UTANG BANK (lanjutan) 20. BANK LOANS (continued)
Rincian fasilitas KI Grup adalah sebagai berikut: The detail of the KI facilities of the Group are as
follows:
Nama fasilitas/ Plafon/ Tujuan/ Jangka waktu/
Name of facilities Plafond Purpose Period
Kredit Investasi Alat Berat Rp17.000.000.000 Pembiayaan alat berat Jatuh tempo pada
2022/ Heavy Equipment dan kendaraan operasinal tahun 15 Januari 2027/
Investment Credit 2022/ Financing the purchase of Due period until
Facilitiy in 2022 heavy equipment and operational January 15,2027
vehicles in 2022
Kredit Investasi Kendaraan Motor Rp14.000.000.000 Pembiayaan kendaraan sepeda Jatuh tempo pada
Permanen 2022/ motor permanen tahun 2022/ 7 Februari 2025/
Harvester Motor Vehicles Investment Financing Due period until Februrary 7,2025
Credit Facility in 2022 the purchase of permanent motor
vehicles in 2022
Kredit Investasi Jembatan Rp6.800.000.000 Pembiayaan pembangunan Jatuh tempo berakhir pada
Permanen/ jembatan permanen /Financing 15 Nopember 2028/
Permanent Bridge Credit the construction of permanent Due period until
Facilitiy bridge November 15, 2028
Kredit Investasi 1/ Rp1.133.279.187.937 Pembiayaan pembangunan Jatuh tempo berkisar pada
Investment Credit 1 pabrik kelapa sawit, pembiayaan 28 Februari 2029 -
pembangunan kebun kelapa 15 September 2029/
sawit, pemeliharaan TBM, Due period approximately on
pembiayaan alat berat dan February 28, 2029 -
pembiayaan infrastruktur/ September 15, 2029
Financing the construction
of palm oil factory, financing
the construction of palm oil
plantation, maintenance of TBM,
heavy equipment financing,
heavy equipment financing and
infrastructure financing
Kredit Investasi 2/ USD112.092.971 Pembiayaan pembangunan Jatuh tempo berkisar pada
Investment Credit 2 kebun kelapa sawit dan 31 Januari 2026 - 30 Juni 2027/
pemeliharaan TBM/ Due period approximately on
Financing the construction January 31, 2026 - June 30,
of palm oil plantation and 2027
maintenance of TBM
Kredit Investasi Shareholder Rp387.000.000.000 Pembiayaan kembali pinjaman Jatuh tempo berakhir pada
Loan 2020/ dari pemegang saham/ 6 Januari 2030/
Investment Credit of Shareholder Refinancing loan from Due period until
Loan 2020 shareholder January 6, 2030
Kredit Investasi Kebun Rp73.702.000.000 Pembiayaan pemeliharaan TBM/ Jatuh tempo berakhir pada
Tahun Tanam 2018/ Financing the maintenance 30 Juni 2029/
Plantation Investment Credit of of TBM Due period until
Planting Year 2018 June 30, 2029
Kredit Investasi Kebun Plasma Rp39.385.733.500 Pembiayaan pemeliharaan Jatuh tempo berakhir pada
Tahun Tanam 2018/ TBM plasma/Financing the 15 September 2028/
Plasma Plantation Investment maintenance of plasma TBM Due period until
Credit of Planting Year 2018 September 15, 2028
77
Page 80
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. UTANG BANK (lanjutan) 20. BANK LOANS (continued)
Rincian fasilitas KI Grup adalah sebagai berikut: The detail of the KI facilities of the Group are as
(lanjutan) follows: (continued)
Nama fasilitas/ Plafon/ Tujuan/ Jangka waktu/
Name of facilities Plafond Purpose Period
Kredit Investasi Kebun Rp86.251.000.000 Pembiayaan pemeliharaan Jatuh tempo berakhir pada
Tahun Tanam 2019/ kebun baru/Financing the 30 Juni 2029/
Plantation Investment Credit of maintenance of new plantation Due period until
Planting Year 2019 June 30, 2029
Kredit Investasi Kebun Plasma Rp11.131.674.800 Pembiayaan pemeliharaan Jatuh tempo berakhir pada
Tahun Tanam 2019/ kebun baru plasma/ 15 Juni 2029/
Plasma Plantation Investment Financing the maintenance Due period until
Credit of Planting Year 2019 of new plasma plantation Juni 15, 2029
Kredit Investasi Kebun Rp191.121.000.000 Pembiayaan pembangunan Jatuh tempo berakhir pada
Tahun Tanam 2020/ kebun kelapa sawit/ 31 Desember 2029/
Plantation Investment Credit of Financing the construction Due period until
Planting Year 2020 of palm oil plantation December 31, 2029
Kredit Investasi Kebun Plasma Rp36.420.860.000 Pembiayaan pembangunan Jatuh tempo berakhir pada
Tahun Tanam 2020/ kebun kelapa sawit plasma/ 31 Desember 2031/
Plasma Plantation Investment Financing the construction Due period until
Credit of Planting Year 2020 of plasma palm oil plantation December 31, 2031
Kredit Investasi Kebun Rp67.341.000.000 Pembiayaan pemeliharaan TBM Jatuh tempo berakhir pada
Tahun Tanam 2021/ 2021/Financing the maintenance 31 December 2030/
Plantation Investment Credit of of TBM year 2021 Due period until
Planting Year 2021 December 31, 2030
78
Page 81
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. UTANG BANK (lanjutan) 20. BANK LOANS (continued)
Rincian fasilitas KI Grup adalah sebagai berikut: The detail of the KI facilities of the Group are as
(lanjutan) follows: (continued)
Nama fasilitas/ Plafon/ Tujuan/ Jangka waktu/
Name of facilities Plafond Purpose Period
Kredit Investasi Kebun Plasma Rp18.021.000.000 Pembiayaan pembangunan Jatuh tempo berakhir pada
Tahun Tanam 2021/ kebun kelapa sawit plasma/ 31 December 2024/
Plasma Plantation Investment Financing the construction Due period until
Credit of Planting Year 2021 of plasma palm oil plantation December 31, 2024
Kredit Investasi IDC Kebun Rp6.548.000.000 Pembiayaan bunga atas fasilitas Jatuh tempo berakhir pada
Plasma Tahun Tanam 2021/ kredit kebun plasma tahun 31 Desember 2024/
IDC Plasma Plantation tanam 2021 dan fasilitas kredit Due period until
Investment Credit of Planting investasi IDC plasma tahun December 21, 2024
Year 2021 tanam 2021/
Interest financing of plasma
plantation credit facility of
planting year 2021 and
IDC plasma plantation
investment credit of planting
Kredit Investasi Alat Berat Rp18.500.000.000 Pembiayaan alat-alat berat Jatuh tempo berakhir pada
2021/ tahun 2021/ 08 Februari 2026/
Heavy Equipment Investment Financing of heavy equipment Due period until
Credit Facility in 2021 in 2021 February 08, 2026
Kredit Investasi Pabrik kelapa Rp168.000.000.000 Pembiayaan pembangunan Jatuh tempo berakhir pada
Sawit 2021/ Pabrik Kelapa Sawit 2021/ 08 Februari 2026/
Palm Oil Factory Investment Construction of Palm Oil Due period until
Credit Facility in 2021 Factory in 2021 February 08, 2026
Kredit Investasi Alat Berat Rp71.000.000.000 Pemeliharaan dan pengadaan Jatuh tempo berakhir pada
Tahun 2023/Heavy Equipment tanaman, infrastruktur dan aset 15 Desember 2027
Investment Credit of Year 2023 tetap/ Maintenance and Due Period until
procurement of plants December 15, 2027
infrastructure and fixed assets
Kredit Investasi Kendaraan Rp24.255.000.000 Pembiayaan kendaraan motor Jatuh tempo pada
Motor Pemanen 2023/ pemanen tahun 2023/ 15 Desember 2025/
Harvester Motor Vehicles Financing of harvester motor Due period until
Investment Credit Facility in 2023 vehicles in 2023 December 15, 2025
Kredit Investasi 2024/ Rp1.155.670.000.000 Pembiayaan alat berat, Jatuh tempo berkisar pada
Investment Credit 2024 kendaraan motor pemanen, dan 31 Desember 2026 – 15 April
pembangunan PKS tahun 2024/ 2034/Due period approximately
Financing of Heavy equipment, on December 31, 2026 - April
harvester motor vehicles 15, 2034.
the construction of an oil palm in
2024.
Kredit Investasi 2025/ Rp1.190.160.000.000 Pembiayaan alat berat, Jatuh tempo berkisar pada
Investment Credit 2025 kendaraan motor pemanen, pabrik 3 – 10 tahun sejak pencairan
,biogas dan perolehan aset tetap./ /Due period approximately
Financing of Heavy equipment, 3 – 10 years form disbursement
harvester motor vehicles
the construction of an oil palm,
biogas and acquisition of fixed
assets.
79
Page 82
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. UTANG BANK (lanjutan) 20. BANK LOANS (continued)
Agunan Collaterals
a. Tanaman perkebunan yang dimiliki oleh MCA a. Plantations which owned by MCA along with
beserta dengan sertifikat HGU sebagai berikut: LCR certificates as follows:
- No. 56, 57, 58, 59, 60, 61, 62, 63, dan 64 - No. 56, 57, 58, 59, 60, 61, 62, 63, and 64
seluas total 7.051,70 Ha, with a total area of 7,051.70 Ha,
- No. 65, 66, 67, 68, 69, dan 70 - No. 65, 66, 67, 68, 69, and 70
seluas total 2.598,20 Ha, with a total area of 2,598.20 Ha,
- No. 75, 76, 77, 78, 79, dan 80 - No. 75, 76, 77, 78, 79, dan 80
seluas total 6.395,42 Ha. with a total area of 6,395.42 Ha.
b. Tanaman perkebunan yang dimiliki oleh b. Plantations which owned by BBS along with
BBS beserta dengan sertifikat LCR certificates No. 71, 72, 73, and 74 with a
HGU No. 71, 72, 73, dan 74 seluas total total area of 18,367.44 Ha.
18.367,44 Ha.
c. Tanaman perkebunan yang dimiliki oleh c. Plantations which owned by KHL along with
KHL beserta dengan sertifikat LCR certificate No. 1 with a total area of 20,000
HGU No. 1 seluas 20.000 Ha. Ha.
d. Tanaman perkebunan yang dimiliki d. Plantations which owned by KPL along with
oleh KPL beserta dengan sertifikat LCR certificates as follows:
HGU sebagai berikut: - No. 196, 197, 198, 199, 200, 201, 202, 203,
- No. 196, 197, 198, 199, 200, 201, 202, 203, and 204 with a total area of 10,564.41 Ha
dan 204 seluas total 10.564,41 Ha - No. 205, 206, 207, 208, 209, 210, 211, 212,
- No. 205, 206, 207, 208, 209, 210, 211, 212, 213, 214, 215, and 216 with a total area of
213, 214, 215, dan 216 seluas total 3,600.91 Ha.
3.600,91 Ha.
e. Tanaman perkebunan yang dimiliki oleh e. Plantations which owned by BSI along with LCR
BSI beserta dengan sertifikat certificate No. 2 with a total area of 13,404 Ha.
HGU No. 2 seluas 13.404 Ha.
f. Tanaman perkebunan yang dimiliki oleh f. Plantations which owned by TMSJ along with
TMSJ beserta dengan sertifikat LCR certificate No. 1 with a total area of
HGU No. 1 seluas 7.982,18 Ha. 7,982.18 Ha.
g. Tanaman perkebunan yang dimiliki oleh g. Plantations which owned by BHP along with
BHP beserta dengan sertifikat LCR certificate No. 1 with a total area of
HGU No. 1 seluas 6.061 Ha. 6,061 Ha.
h. Tanah yang dimiliki oleh KHL dengan sertifikat h. Land which owned by KHL with Building Rights
Hak Guna Bangunan (“HGB”) No. 2 seluas certificate No. 2 with a total area of
27,25 Ha. area 27.25 Ha.
i. Tanah kebun milik TMSJ atas kekurangan i. TMSJ’s plantation land on the LCR certificate
penyerahan sertifikat HGU yang telah submitted covering an area of 7,982 Ha of the
diserahkan seluas 7.982 Ha dari jumlah luas total area of 9,686 Ha required.
disyaratkan 9.686 Ha.
j. Tanah kebun milik BHP atas kekurangan j. BHP’s plantation land on the LCR certificates
penyerahan sertifikat HGU yang telah submitted covering an area of 6,061 Ha of the
diserahkan seluas 6.061 Ha dari jumlah luas total area of 7,450 Ha required.
disyaratkan 7.450 Ha.
80
Page 83
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. UTANG BANK (lanjutan) 20. BANK LOANS (continued)
Agunan (lanjutan) Collaterals (continued)
k. Pabrik kelapa sawit yang dimiliki oleh k. Palm oil factories owned by
BBS, TMSJ, BHP, KHL, dan BSI. BBS, TMSJ, BHP, KHL, and BSI.
l. Kernel silo yang dimiliki oleh KHL dan BSI. l. Silo kernels owned by KHL and BSI.
m. Jaminan secara fidusia atas alat berat m. Fiducia guarantee on the purchase og heavy
dan kendaraan yang pembeliannya equipment and vehicle by using Heavy
menggunanakan fasilitas KI Alat Berat dan Equipment and Vehicle IC facility in 2016, 2017,
Kendaraan tahun 2016, 2017, 2018, 2019, 2018, 2019, 2020, 2021 and 2022.
2020, 2021 dan 2022.
n. Seluruh saham yang dimiliki oleh Grup. n. All shares owned by the Group.
Pembatasan-pembatasan Covenants
a. Jika Grup melakukan investasi di luar dari a. If the Group manage to do investing activities
bidang usaha Grup, harus mendapatkan outside the Group’s main business, therefore
persetujuan terlebih dahulu dari BCA should be permissioned by BCA
b. Grup tidak diperkenankan untuk b. The Group is not permitted to conduct spin off,
melakukan pemisahan (spin off), peleburan, merger, expropriation or liquidation of business
penggabungan, pengambilalihan atau
pembubaran usaha
c. Grup tidak diperkenankan melakukan c. The Group is not permitted to raise its loans and
penambahan pinjaman dan memberikan provide corporate guarantees from bank or
jaminan (corporate guarantee) dari bank other financial institutions, and/or commit
atau lembaga keuangan lainnya oneself as a guarantor in any form and name,
dan/atau mengikatkan diri sebagai and/or guaranteeing The Group’s assets
penanggung/penjamin dalam bentuk dan to any other parties without permission
dengan nama apapun dan/atau mengagunkan from BCA
harta kekayaan Grup kepada pihak lain tanpa
persetujuan BCA
d. Grup tidak diperkenankan untuk mengajukan d. The Group is not permitted to propose
permohonan pailit atau permohonan bankruptcy request or payment postponement
penundaan pembayaran kepada instansi yang request to authorized agency (court)
berwenang (pengadilan)
e. Grup tidak diperkenankan menjual atau e. The Group is not permitted to sell or dispose
melepas harta tidak bergerak atau harta non-moving assets or main assets used in main
kekayaan utama dalam menjalankan usahanya, activities of business, except in order to be used
kecuali dalam rangka menjalankan usaha in daily activities
sehari-hari
Selain itu, Grup juga diharuskan untuk In addition, Group is also required to maintain
mempertahankan beberapa rasio keuangan tertentu certain financial ratios like bank loan debt, other
yaitu utang pinjaman bank, pinjaman lembaga financial institution loans, bonds and corporate
keuangan lain, obligasi dan corporate guarantee guarantee to total equity plus subordinated debt
terhadap jumlah ekuitas ditambah utang yang (DER) maximum of 3 times and EBITDA ratio
disubordinasikan (DER) maksimum 3 kali dan rasio compared to interest expense minimum of 1.25
EBITDA dibandingkan beban bunganya minimal times.
1,25 kali.
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025 and December 31, 2024, the
2024, Grup telah memenuhi syarat dan kondisi Group is in compliance with the terms and conditions
pinjaman yang ditetapkan bank. of the loans.
81
Page 84
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. LIABILITAS SEWA 21. LEASES LIABILITIES
Grup melakukan perjanjian pembiayaan konsumen The Group had entered into consumer financing and
dan sewa pembiayaan atas pembelian alat finance lease agreements for purchases of farm
pertanian dan alat pengangkutan untuk jangka equipment and vehicles for a 3 until 5 years period.
waktu 3 sampai 5 tahun.
a. Pembiayaan konsumen a. Consumer financing
31/03/2025 31/12/2024
Pembayaran yang akan jatuh
tempo pada tahun: Minimum payment in:
2026 238.748.000 252.924.000 2026
2025 302.364.000 445.680.000 2025
Jumlah pembayaran minimum 541.112.000 698.604.000 Total minimum payment
Bunga (111.675.127) (144.179.627) Interest
Nilai tunai pembayaran minimum 429.436.873 554.424.373 Present value of minimum payment
Bagian jatuh tempo
dalam satu tahun (319.950.000) (353.700.000) Current portion
Bagian jangka panjang 109.486.873 200.724.373 Non-current portion
b. Sewa pembiayaan b. Finance lease
31/03/2025 31/12/2024
Pembayaran yang akan jatuh
tempo pada tahun: Minimum payment in:
2026 47.035.184 47.035.184 2026
2025 105.829.200 141.105.600 2025
Jumlah pembayaran minimum 152.864.384 188.140.784 Total minimum lease payment
Bunga (9.686.908) (14.344.212) Interest
Nilai tunai pembayaran minimum 143.177.476 173.796.572 Present value of minimum lease payment
Bagian jatuh tempo
dalam satu tahun (86.020.379) (116.639.475) Current portion
Bagian jangka panjang 57.157.097 57.157.097 Non-current portion
22. LIABILITAS IMBALAN KERJA 22. EMPLOYEE BENEFITS LIABILITIES
Grup menghitung dan mencatat liabilitas imbalan The Group calculates and records the imbalance of
kerja untuk semua karyawan tetap sesuai dengan work obligations for all permanent employees in
ketentuan Peraturan Grup. Jumlah karyawan tetap accordance with the provisions of the Group
pada tanggal 31 Maret 2025 dan 31 Desember 2024 Regulations. The number of permanent employees
masing-masing sebanyak 15.054 dan 15.907. As of March 31, 2025 and December 31, 2024 are
15,054 and 15,907, respectively.
82
Page 85
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. LIABILITAS IMBALAN KERJA (lanjutan) 22. EMPLOYEE BENEFITS LIABILITIES (continued)
Grup telah menerapkan materi penjelasan tersebut The Group has adopted the said explanatory
dan dengan demikian merubah kebijakan akuntansi material and accordingly changed its accounting
menyangkut atribusi imbalan kerja pada periode policy regarding attribution of benefits to period
jasa dari yang kebijakan yang diterapkan service previously applied in the consolidated
sebelumnya pada laporan keuangan konsolidasian financial statements of the Group prospectively
Grup secara prospektif karena manajemen meyakini because management believes the impact
dampaknya tidak material dan tidak mempengaruhi immaterial and does not affect the decision of users
pengambilan keputusan pengguna laporan of the financial statements, so accumulated
keuangan konsolidasian, sehingga seluruh difference the measurement attriution of new
akumulasi selisih pengukuran atribusi imbalan kerja employee benefits to balances, is recorded in the
yang baru dengan saldo-saldo sebelumnya current year 2022 statement of profit or loss and
dibukukan pada tahun berjalan di laporan laba rugi other comprehensive income.
dan penghasilan komprehensif lain tahun 2022.
Asumsi yang digunakan dalam menghitung liabilitas The assumptions used in calculating the employee
imbalan kerja pada tanggal laporan posisi benefits as of the consolidated statement of financial
keuangan konsolidasian adalah sebagai berikut: position dates are as follows:
31/03/2025 31/12/2024
Usia pensiun normal 55 tahun/years 55 tahun/years Normal pension age
Tingkat kenaikan gaji per tahun 8,00% 8,00% Annual salary increment rate
Tingkat diskonto per tahun 7,25% 7,11% Annual discount rate
Tingkat mortalita TMI 2019 TMI 2019 Mortality rate
Tingkat cacat 1% dari tingkat 1% dari tingkat Disability rate
mortalitas/1% of mortalliltas/1% of
mortality rate mortality rate
Metode penilaian Proyeksi Kredit Unit/ Proyeksi Kredit Unit/ Valuation method
Projected Unit Credit Projected Unit Credit
Liabilitas imbalan kerja yang diakui dalam laporan Employee benefits liabilities recognized in statement
posisi keuangan adalah sebagai berikut: of financial position are as follows:
31/03/2025 31/12/2024
Imbalan pascakerja 141.484.044.433 129.642.744.039 Post-employee benefit
Imbalan jangka panjang lain 5.885.636.963 5.606.472.016 Other long-term benefit
Jumlah 147.369.681.396 135.249.216.055 Total
Biaya dan penghasilan komprehensif lainnya yang Net expenses and other comprehensive income
diakui dalam laporan laba rugi dan penghasilan recognized in the statement of profit or loss and other
komprehensif lainnya adalah sebagai berikut: comprehensive income are as follows:
31/03/2025 31/12/2024
Recognized in statemen of
Diakui dalam laporan laba rugi profit or loss
Imbalan pascakerja 12.447.755.105 47.499.221.975 Post-employee benefit
Imbalan jangka panjang lain 279.164.947 2.391.197.316 Other long-term benefit
Jumlah 12.726.920.052 49.890.419.291 Total
Diakui dalam laporan penghasilan Recognized in statement of other
komprehensif lainnya comprehensive income
Imbalan pascakerja - (30.863.519.347) Post-employee benefit
Jumlah - (30.863.519.347) Total
83
Page 86
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. LIABILITAS IMBALAN KERJA (lanjutan) 22. EMPLOYEE BENEFITS LIABILITIES (continued)
Mutasi saldo nilai kini liabilitas imbalan kerja adalah The changes in employee benefits liabilities are as
sebagai berikut: follows:
31/03/2025 31/12/2024
Imbalan pascakerja Post-employee benefit
Saldo awal 129.642.744.039 115.630.665.254 Beginning balance
Cadangan tahun berjalan 12.447.755.105 47.499.221.975 Current year expense
Pembayaran imbalan kerja (606.454.711) (2.623.623.843) Benefit paid
Keuntungan aktuaria - (30.863.519.347) Actuarial gain
Saldo akhir 141.484.044.433 129.642.744.039 Ending balance
Imbalan jangka panjang lain Other long-term benefit
Saldo awal 5.606.472.016 5.215.802.700 Beginning balance
Cadangan tahun berjalan 279.164.947 2.391.197.316 Current year expense
Pembayaran imbalan kerja - (2.000.528.000) Benefit paid
Saldo akhir 5.885.636.963 5.606.472.016 Ending balance
Komponen beban imbalan pascakerja dan imbalan The component of post-employee benefit and other
jangka panjang lainnya adalah sebagai berikut: long-term benefit are as follows:
31/03/2025 31/12/2024
Imbalan pascakerja Post-employee benefit
Biaya jasa kini 10.232.575.338 40.279.346.932 Current service cost
Biaya Jasa lalu dan keuntungan (kerugian) - 312.150.204 Past service cost and (gain) loss from settlements
Biaya bunga neto 2.215.179.767 7.570.771.020 Net interest cost
Penyesuaian atas perubahan metode - (663.046.181) Mutation effect
Jumlah 12.447.755.105 47.499.221.975 Total
Imbalan jangka panjang lain Other long-term benefit
Biaya jasa kini 198.528.725 788.246.574 Current service cost
Biaya bunga 80.636.222 282.870.169 Interest cost
Dampak mutasi - 529.963.114 Mutation effect
Pengukuran kembali - 790.117.459 Re-measurement
Jumlah 279.164.947 2.391.197.316 Total
31/03/2025 31/12/2024
Diakui pada penghasilan Recognized in other comprehensive
komprehensif lain : :income
Keuntungan dan kerugian aktuarial yang Actuarial gains and losses arising from
Timbul dari perubahan asumsi finansial - (4.653.677.755) changes in financial assumptions
Keuntungan dan kerugian aktuarial yang Actuarial gains and losses arising
Timbul dari penyesuaian atas pengalaman - (26.209.841.592) from experience adjustment
Komponen beban imbalan pasti yang Components of defined benefit costs
diakui dalam penghasilan recognized in other comprehensive
komprehensif lain - (30.863.519.347) income
Cadangan imbalan kerja dialokasikan sebagai Provisions for employee benefits are allocated as
berikut: follows:
31/03/2025 31/12/2024
Dibebankan ke beban umum Charged to general and administrative
dan administrasi (Catatan 28b) 12.317.291.220 48.776.465.148 expenses (Note 28b)
Dikapitalisasi ke tanaman belum Capitalized to immature
menghasilkan (Catatan 12) 191.950.606 766.378.208 plantations (Note 12)
Dibebankan ke beban pokok
penjualan (Catatan 27) 217.678.226 347.575.935 Charged to cost of goods sold (Note 27)
Jumlah 12.726.920.052 49.890.419.291 Total
84
Page 87
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. LIABILITAS IMBALAN KERJA (lanjutan) 22. EMPLOYEE BENEFITS LIABILITIES (continued)
Manajemen telah menelaah asumsi yang digunakan Management has reviewed the assumptions used
dan berpendapat bahwa asumsi tersebut sudah and believes that all assumptions are adequate.
memadai. Manajemen berkeyakinan bahwa Management believes that the employee benefits
cadangan tersebut telah memadai untuk menutupi liabilities are adequate to cover the Group’s
liabilitas imbalan kerja Grup. employee benefits liabilities.
23. MODAL SAHAM DAN SAHAM TREASURI 23. CAPITAL STOCK AND TREASURY SHARES
Susunan pemegang saham Perusahaan The composition of the Company’s stockholders As
pada tanggal 31 Maret 2025 dan 31 Desember 2024 of March 31, 2025 and December 31, 2024 are as
adalah sebagai berikut: follows:
31/03/2025
Ditempatkan dan disetor penuh/
Subscribed and fully paid
Jumlah Persentase
saham/ kepemilikan/
Number of Percentage of Jumlah/
shares ownership Total
Prinsep Management Ltd. 2.653.579.330 73,11% 1.820.355.420.380 Prinsep Management Ltd.
PT Fangionoperkasa Sejati 239.155.670 6,59% 164.060.789.620 PT Fangionoperkasa Sejati
Masyarakat (masing-masing
di bawah 5%) 592.254.800 16,32% 406.286.792.800 Public (each below 5%)
Sub Jumlah 3.484.989.800 96,02% 2.390.703.002.800 Sub total
Saham treasuri 144.422.000 3,98% 99.073.492.000 Treasury shares
Jumlah 3.629.411.800 100,00% 2.489.776.494.800 Total
31/12/2024
Ditempatkan dan disetor penuh/
Subscribed and fully paid
Jumlah Persentase
saham/ kepemilikan/
Number of Percentage of Jumlah/
shares ownership Total
Prinsep Management Ltd. 2.663.079.330 73,66% 2.663.079.330.000 Prinsep Management Ltd.
PT Fangionoperkasa Sejati 239.155.670 6,59% 239.155.670.000 PT Fangionoperkasa Sejati
Masyarakat (masing-masing
di bawah 5%) 582.754.800 18,64% 582.754.800.000 Public (each below 5%)
Sub Jumlah 3.484.989.800 96,02% 3.484.989.800.000 Sub total
Saham treasuri 144.422.000 3,98% 144.422.000.000 Treasury shares
Jumlah 3.629.411.800 100,00% 3.629.411.800.000 Total
85
Page 88
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. MODAL SAHAM DAN SAHAM TREASURI 23. CAPITAL STOCK AND TREASURY SHARES
(lanjutan) (continued)
Berdasarkan Akta No. 26 tanggal Based on Notarial Deed No. 26 dated
14 Agustus 2020 dari Notaris August 14, 2020 by Notary
Ir. Nanette Cahyanie Handari Adi Warsito, S.H., Ir. Nanette Cahyanie Handari Adi Warsito, S.H., the
pemegang saham menyetujui untuk mengeluarkan shareholders agreed to issue a maximum of
saham sebanyak-banyaknya 544.411.800 lembar 544,411,800 shares each Rp1,000 par value or
saham yang masing-masing bernilai Rp1.000 atau equivalent with Rp544,411,800,000 through an
setara dengan Rp544.411.800.000 melalui initial public offering to public.
penawaran umum perdana kepada masyarakat.
Per 30 Desember 2020, dana atas penawaran As of December 30, 2020, the proceeds from initial
umum perdana telah diterima seluruhnya oleh public offering has been fully received by the
Perusahaan. Pada tanggal 4 Januari 2021, saham Company. On January 4, 2021, these shares were
tersebut dicatatkan pada Bursa Efek Indonesia. listed on the Indonesia Stock Exchanges.
Pada tahun 2024, Prinsep Management Ltd On 2024, Prinsep Management Ltd released shares
melepas saham sejumlah 87.765.000 lembar amounting to 87,765,000 shares to public and this
kepada masyarakat dan sudah dilaporkan ke was reported to be Financial Services Authority
Otoritas Jasa Keuangan (OJK). (OJK).
Pada tanggal 8 Januari 2025 Rapat Umum On January 8, 2025, the Extraordinary General
Pemegang Saham Luar Biasa memutuskan Meeting of Shareholders decided to reduce the
penurunan nilai nominal saham dari Rp1.000 nominal value shares from Rp1,000 to Rp686 per
menjadi Rp686 per lembar. Penurunan nilai nominal share. The reduction in nominal value is effective on
berlaku efektif pada tanggal 11 Maret 2025 sesuai March 11, 2025 according to the approval of the
persetujuan dari Menteri Hukum dan Hak Asasi Minister of Law and Human Rights based on Letter
Manusia berdasarkan Surat No. AHU- No. AHU-0017296.AH.01.02 of 2025 dated March
0017296.AH.01.02 Tahun 2025 tanggal 11 Maret 11, 2025.
2025.
Pada tanggal 11 Februari 2025, Prinsep On February 11, 2025, Prinsep Management Ltd
Management Ltd melepas saham sejumlah released 9,500,000 shares to the public and this has
9.500.000 lembar kepada masyarakat dan sudah been reported to the Financial Services Authority
dilaporkan ke Otoritas Jasa Keuangan (OJK). (OJK).
86
Page 89
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. MODAL SAHAM DAN SAHAM TREASURI 23. CAPITAL STOCK AND TREASURY SHARES
(lanjutan) (continued)
Saham treasuri Treasury shares
Sepanjang tahun 2024, Perusahaan telah Throughout 2024, the Company has repurchased
melakukan pembelian kembali saham biasa melalui 144,422,000 shares of common stock through
pembelian di Bursa Efek Indonesia sebanyak purchases on the Indonesia Stock Exchange. The
144.422.000 lembar saham. Jumlah pembayaran total payment to acquire the shares was
untuk mengakuisisi saham tersebut adalah sebesar Rp766,273,190,502 including brokerage fees and
Rp766.273.190.502 termasuk biaya perantara other costs. The share repurchase was carried out
pedagang efek dan biaya lainnya. Pembelian based on the results of the Annual GMS on June 21,
Kembali saham dilakukan berdasarkan hasil RUPS 2023.
Tahunan pada tanggal 21 Juni 2023.
Tujuan dan latar belakang pembelian kembali The purpose and reason of this repurchasing
saham biasa ini adalah untuk menjaga stabilitas common stock is to maintain stock price stability and
harga saham dan fleksibilitas dalam pengelolaan flexibility in long-term capital management.
modal jangka panjang.
Sebagaimana diungkapkan dalam Catatan 1a dan As disclosed in Note 1a and explained above, in
dijelaskan di atas, pada tahun 2025 dilakukan 2025 the nominal value of the Company's shares
penurunan nilai nominal saham Perusahaan dari was reduced from Rp1,000 to Rp686 per share. The
Rp1.000 menjadi Rp686 per lembar. Penurunan decrease in the nominal value of treasury shares is
nilai nominal atas lembar saham treasuri treated as a reduction in the acquisition cost of
diperlakukan sebagai pengurang biaya perolehan treasury shares, so that the details of treasury
saham treasuri, sehingga detail saham treasuri shares are as follows:
menjadi sebagai berikut :
31/03/2025 31/12/2024
Biaya perolehan 766.273.190.502 766.273.190.502 Acquisition costs
Efek penurunan nilai nominal saham Impact of decrease in
treasuri (45.348.508.000) - nominal value treasuri shares
Jumlah 720.924.682.502 766.273.190.502 Total
24. ADDITIONAL PAID-IN CAPITAL
24. TAMBAHAN MODAL DISETOR
31/03/2025 31/12/2024
Agio saham Premium on capital stock
Penawaran umum saham perdana 457.305.912.000 457.305.912.000 Initial public offering
Biaya emisi (2.867.573.133) (2.867.573.133) Share issuance cost
Sub jumlah 454.438.338.867 454.438.338.867 Sub total
Dampak dari restrukturisasi entitas anak 4.741.804.908 4.741.804.908 Impact from subsidiaries restructuring
Pengampunan pajak 2.907.499.550 2.907.499.550 Tax amnesty
Jumlah 462.087.643.325 462.087.643.325 Total
Agio saham Premium on capital stock
Perusahaan melakukan penawaran umum saham The Company conduct public offering of its
kepada masyarakat sebanyak 544.411.800 saham 544,411,800 shares with nominal value of Rp1,000
dengan nilai nominal sebesar Rp1.000 per saham per share at a offering price of Rp1,840 per share.
dengan harga penawaran sebesar Rp1.840 per The excess amount received from the issuance of
saham. Selisih lebih jumlah yang diterima dari share over its par value amounting
pengeluaran saham terhadap nilai nominalnya Rp454,438,338,867 recorded as Additional Paid-in
sebesar Rp454.438.338.867 dicatat sebagai bagian Capital, net of share issuance cost amounting to
dari Tambahan Modal Disetor setelah dikurangi total Rp2,867,573,133. On January 4, 2021, the
biaya emisi saham sebesar Rp2.867.573.133. Pada Company listed all of its issued shares on the
tanggal 4 Januari 2021, Perusahaan mencatatkan Indonesia Stock Exchange.
seluruh saham yang telah diterbitkan di Bursa Efek
Indonesia.
87
Page 90
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. KEPENTINGAN NONPENGENDALI 25. NON-CONTROLLING INTEREST
Akun ini merupakan bagian kepentingan This account represents the share of non-
nonpengendali atas aset bersih dan rugi bersih controlling interest in the net assets and net loss of
entitas anak dengan rincian sebagai berikut: the subsidiaries with details as follows:
31/03/2025
Bagian atas Dampak dari
laba (rugi) penurunan
Saldo awal/ neto/ modal/Impact Saldo akhir/
Beginning Share in net of a decrease Dividen/ Ending
profit (loss) in capital Dividend balance
BBS 29.041.603.578 114.161.707 (19.700.000.000) - 9.455.765.285 BBS
MCA 25.432.573.883 933.166.111 (11.400.000.000) - 14.965.739.994 MCA
SAU 2.980.814.593 (903.571.064) - - 2.077.243.529 SAU
KPL 14.222.456.937 950.358.262 - - 15.172.815.199 KPL
KHL 29.992.705.366 3.920.812.180 - (5.600.000.000) 28.313.517.546 KHL
BSI 23.692.520.718 1.067.022.602 (4.750.000.000) - 20.009.543.320 BSI
TMSJ 18.979.407.800 4.684.378.722 - - 23.663.786.522 TMSJ
BHP 31.375.021.801 714.491.920 (18.500.000.000) - 13.589.513.721 BHP
RAKA 10.466.473.207 1.213.140.325 - - 11.679.613.532 RAKA
FNB 19.453.524 5.281.552 - - 24.735.076 FNB
Jumlah 186.203.031.407 12.699.242.317 (54.350.000.000) (5.600.000.000) 138.952.273.724 Total
31/12/2024
Bagian atas Penghasilan
laba (rugi) komprehensif
Saldo awal/ neto/ lain/Other
Beginning Share in net comprehensive Deviden/ Saldo akhir/
balance profit (loss) income Dividend Ending balance
BBS 26.972.715.560 1.921.999.080 146.888.938 - 29.041.603.578 BBS
MCA 25.276.146.930 (2.577.745) 159.004.698 - 25.432.573.883 MCA
SAU 6.540.431.777 (3.623.427.092) 63.809.908 - 2.980.814.593 SAU
KPL 11.495.782.951 2.559.252.799 167.421.187 - 14.222.456.937 KPL
KHL 37.996.384.001 11.199.733.088 296.588.277 (19.500.000.000) 29.992.705.366 KHL
BSI 20.246.830.553 3.338.186.441 107.503.724 - 23.692.520.718 BSI
TMSJ 25.177.223.596 6.059.763.088 142.421.116 (12.400.000.000) 18.979.407.800 TMSJ
BHP 29.322.532.475 1.951.944.876 100.544.450 - 31.375.021.801 BHP
RAKA 13.165.313.594 5.539.313.705 11.845.908 (8.250.000.000) 10.466.473.207 RAKA
FNB 1.000.000 36.453.524 - (18.000.000) 19.453.524 FNB
Jumlah 196.194.361.437 28.980.641.764 1.196.028.206 (40.168.000.000) 186.203.031.407 Total
88
Page 91
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. PENJUALAN NETO 26. NET SALES
a. Berdasarkan komoditas a. By commodity
31/03/2025 31/03/2024
Minyak sawit 1.024.561.905.965 928.721.764.207 Crude palm oil
Tandan buah segar 169.466.174.345 136.049.136.669 Fresh fruit bunches
Minyak inti sawit 158.731.340.600 38.644.387.500 Palm kernel oil
Inti sawit 114.320.186.420 36.545.341.621 Palm kernel
Minyak goreng 180.191.750.873 53.236.495.492 Edible oils
Bungkil Inti Sawit 2.457.261.500 5.233.422.000 Plam kernel expeller
Jumlah 1.649.728.619.703 1.198.430.547.489 Total
b. Berdasarkan pelanggan b. By customer
31/03/2025 31/03/2024
Pihak berelasi (Catatan 30) 184.800.985.624 67.837.219.041 Related parties (Note 30)
Pihak ketiga Third parties
PT Multi Nabati Sulawesi 591.367.158.216 199.081.906.515 PT Multi Nabati Sulawesi
PT Bumi Indawa Niaga 230.399.977.900 - PT Bumi Indawa Niaga
PT Green Global Utama 213.517.182.184 321.532.942.265 PT Green Global Utama
PT Wahana Prima Sejati 148.008.928.265 - PT Wahana Prima Sejati
PT Pilar Utama Labuan 68.768.475.134 41.028.861.215 PT Pilar Utama Labuan
PT Oleindo Amana Sejahtera 63.097.304.223 32.667.565.765 PT Oleindo Amana Sejahtera Indonesia
Indonesia
PT Vasbit Prima Niaga 15.278.400.000 - PT Vasbit Prima Niaga
PT Agro Makmur Raya - 96.737.600.733 PT Agro Makmur Raya
PT Hamparan Mas Mekar - 81.876.620.535 PT Hamparan Mas Mekar
Lain - lain (masing-masing Others (each below
dibawah Rp50 milliar) 134.490.208.157 357.667.831.420 Rp50 billion)
Sub jumlah pihak ketiga 1.464.927.634.079 1.130.593.328.448 Sub total third parties
Jumlah 1.649.728.619.703 1.198.430.547.489 Total
Seluruh pendapatan Grup diakui pada suatu waktu All Group's revenue recognised at point in time.
tertentu.
Berikut ini adalah rincian pendapatan yang melebihi The above revenues in March 2024 and 2023
10% dari jumlah pendapatan bersih masing-masing include revenue to the following customers which
pada periode 31 Maret 2025 dan 2024: represent more than 10% of the net revenue of the
respective years:
Persentase terhadap
jumlah penjualan/
Percentage to revenues
31/03/2025 31/03/2024 31/03/2025 31/03/2024
Pihak ketiga Third parties
PT Multi Nabati Sulawesi 591.367.158.216 199.081.906.515 35,85% 16,61% PT Multi Nabati Sulawesi
PT Green Global Utama 213.517.182.184 321.532.942.265 12,94% 26,83% PT Green Global Utama
PT Wahana Prima Sejati 148.008.928.265 - 8,97% 0,00% PT Wahana Prima Sejati
Sub jumlah pihak ketiga 952.893.268.665 520.614.848.780 57,76% 43,44% Sub total third parties
89
Page 92
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. BEBAN POKOK PENJUALAN 27. COST OF GOODS SOLD
31/03/2025 31/03/2024
Tandan buah segar Fresh fruit bunches
Penyusutan (Catatan 12, 13 dan 14) 141.727.829.064 132.084.214.738 Depreciation (Notes 12,13 and 14)
Pemeliharaan Tanaman Menghasilkan 201.796.613.359 202.161.234.611 Maintenance of mature plantation
Biaya Panen dan Pengangkutan 152.215.930.026 138.581.006.187 Harvesting and freight expenses
Biaya Umum Kebun 73.874.468.704 89.331.900.307 Plantation general expenses
Pembelian Tandan Buah Segar 42.145.669.096 - Purchases of fresh fruit bunches
Cadangan Imbalan kerja (Catatan 22) 217.678.226 230.759.207 Provision for employee benefits (Note 22)
Pemakaian tandan buah segar Fresh fruit bunches used for
untuk Produksi Minyak Sawit, production of palm oil palm
Inti Sawit dan turunannya (500.604.670.180) (459.646.745.882) kernel, and its derivatives
Beban Pokok Penjualan - Cost of goods sold -
Tandan Buah Segar 111.373.518.295 102.742.369.168 fresh fruit bunches
Minyak sawit, inti sawit Crude palm oil, palm kernel
dan turunannya and its derivatives
Pembelian Tandan Buah Segar 322.972.697.205 132.646.452.549 Purchases of fresh fruit bunches
Pemakaian Tandan Buah Segar 500.604.670.180 459.646.745.882 Usage of fresh fruit bunches
Penyusutan (Catatan 12, 13 dan 14) 24.479.164.472 20.225.930.668 Depreciation (notes 12,13 and 14)
Pengolahan 20.668.097.942 13.460.352.577 Processing
Beban Umum Pabrik 13.619.272.712 10.827.004.595 Manufacturing general expenses
Beban pokok produksi - Cost of goods manufactured -
minyak sawit, inti sawit crude palm oil, palm kernel
dan turunannya 882.343.902.511 636.806.486.271 and its derivatives
Persediaan Barang Jadi: Finished goods inventory:
Saldo awal (Catatan 7) 417.214.850.903 493.068.061.453 Beginning balance (note 7)
Pembelian 346.054.400.000 273.417.206.558 Purchase
Saldo akhir (Catatan 7) (596.983.075.172) (430.415.115.056) Ending balance (note 7)
Beban pokok penjualan - Cost of goods sold -
minyak sawit, inti sawit crude palm oil, palm kernel
dan turunannya 1.048.630.078.242 972.876.639.226 and its derivatives
Jumlah 1.160.003.596.537 1.075.619.008.394 Total
28. BEBAN USAHA 28. OPERATING EXPENSES
a. Beban penjualan a. Selling expenses
31/03/2025 31/03/2024
Pengangkutan 78.851.040.112 70.876.815.360 Freight expenses
Bongkar muat 3.634.302.148 4.450.781.785 Unloading and loading
Lain-lain 3.949.217.542 1.498.370.384 Others
Jumlah 86.434.559.802 76.825.967.529 Total
90
Page 93
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. BEBAN USAHA (lanjutan) 28. OPERATING EXPENSES (continued)
b. Beban umum dan administrasi b. General and administrative expenses
31/03/2025 31/03/2024
Cadangan imbalan kerja (Catatan 22) 12.317.291.220 11.720.498.135 Provision for employee benefits (Note 22)
Gaji, upah,tunjangan dan bonus 11.393.084.948 8.508.356.493 Salaries, wages, allowances and bonus
Perjalanan dinas 4.869.103.540 2.489.061.686 Traveling
Utilitas 2.124.757.515 323.014.234 Utility
Asuransi 1.765.771.812 1.202.867.212 Insurance
Jasa profesional 1.244.567.707 1.186.153.804 Professional fees
Keamanan dan konsumsi 1.239.918.582 1.927.648.156 Safety and consumption
Alat tulis, foto copy, jilid dan cetak 654.822.118 400.999.048 Stationaries, photo copy, binding and print
Penyusutan aset tetap (Catatan 13) 561.030.894 562.110.949 Depreciation fixed asset (Note 13)
Pemeliharaan 261.036.143 554.890.676 Maintenance
Pengadaan dan pelatihan tenaga kerja 196.454.400 103.183.874 Manpower procurement and training
Sumbangan 131.135.384 170.635.476 Donation
Sewa 23.757.119 275.416.086 Rental
Lain-lain 1.405.256.676 10.418.256.253 Others
Jumlah 38.187.988.058 39.843.092.082 Total
29. PENGHASILAN DAN BEBAN KEUANGAN 29. FINANCE INCOME AND COSTS
a. Penghasilan keuangan a. Finance income
31/03/2025 31/03/2024
Jasa giro 11.204.135.946 7.123.187.853 Interest on bank accounts
Pendapatan klaim asuransi 376.450.504 - Insurance claim income
Jumlah 11.580.586.450 7.123.187.853 Total
b. Beban keuangan b. Finance costs
31/03/2025 31/03/2024
Biaya pinjaman bank 66.559.252.882 62.287.129.168 Bank borrowing cost
Amortisasi biaya perolehan 573.136.738 437.757.732 Amortization of loan acquisition cost
Administrasi bank 91.457.705 89.408.043 Bank charges
Beban bunga liabilitas sewa 27.629.500 20.679.493 Interest on lease liabilities
Jumlah 67.251.476.825 62.834.974.436 Total
91
Page 94
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
29. PENGHASILAN DAN BEBAN KEUANGAN 29. FINANCE INCOME AND COSTS
b. Beban keuangan (lanjutan) b. Finance costs (continued)
Alokasi beban keuangan adalah sebagai The allocation of finance costs are as follows:
berikut:
31/03/2025 31/03/2024
Diakui sebagai beban lain-lain 64.061.439.036 58.028.963.282 Recognise as other expenses
Kapitalisasi ke tanaman belum Capitalized to immature plantation
menghasilkan (Catatan 12) dan (Note 12) and
non-tanaman (Catatan 13) 3.093.108.596 2.870.741.720 non-plantation (Note 13)
Kapitalisasi ke proyek perkebunan Capitalized to partnership
kemitraan (Catatan 11) 96.929.193 1.935.269.434 plantation project (Note 11)
Jumlah 67.251.476.825 62.834.974.436 Total
30. TRANSAKSI-TRANSAKSI DAN SALDO DENGAN 30. TRANSACTIONS AND BALANCES WITH
PIHAK-PIHAK BERELASI RELATED PARTIES
a. Sifat hubungan berelasi a. Nature of related parties
Sifat hubungan
berelasi/ Sifat saldo /akun transaksi
Nama pihak berelasi/ Nature of Nature of account balance/
Name of related parties related parties accounts transaction
Prinsep Management Ltd Pemegang saham mayoritas Utang kepada pemegang saham/
Perusahaan/ Due to shareholder
Major shareholder of
the Company
PT Fangionoperkasa Sejati Pemegang saham Perusahaan/ Utang lain-lain/
Shareholder of the Company Other payables
PT Ketapang Agro Lestari Perusahaan afiliasi/ Piutang usaha, uang muka penjualan, utang usaha,
Affiliated company penjualan dan pembelian/
Trade receivables, advances from customer,
trade payables, sales and purchase
PT Citra Agro Kencana Perusahaan afiliasi/ Piutang usaha, utang usaha, penjualan,
Affiliated company dan pembelian/
Trade receivables, trade payables, purchase, and sales
PT Setia Agrindo Mandiri Perusahaan afiliasi/ Piutang lain-lain dan utang usaha/
Affiliated company Other receivables and trade payables
PT Subur Arum makmur Perusahaan afiliasi/ Piutang usaha dan penjualan/
Affiliated company Trade receivables and sales
PT Ciliandra Perkasa Perusahaan afiliasi/ Piutang usaha dan penjualan/
Affiliated company Trade receivables and sales
92
Page 95
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. TRANSAKSI-TRANSAKSI DAN SALDO DENGAN 30. TRANSACTIONS AND BALANCES WITH
PIHAK-PIHAK BERELASI (lanjutan) RELATED PARTIES (continued)
a. Sifat hubungan berelasi (lanjutan) a. Nature of related parties (continued)
PT Arindo Trisejahtera Perusahaan afiliasi/ Piutang usaha dan penjualan/
Affiliated company Trade receivables and sales
PT Bumi Sawit Perkasa Perusahaan afiliasi/ Piutang usaha dan penjualan/
Affiliated company Trade receivables and sales
PT Muriniwood Indah Industry Perusahaan afiliasi/ Piutang usaha dan penjualan/
Affiliated company Trade receivables and sales
PT Adhitya Serayakorita Perusahaan afiliasi/ Pitutang usaha dan penjualan/
Affiliated company Trade receivables and sales
PT Pancasurya Garden Perusahaan afiliasi/ Utang lain-lain/
Affiliated company Other payables
b. Transaksi hubungan berelasi b. Transactions with related parties
Persentase saldo masing-masing aset pihak The percentage of each asset to related
berelasi terhadap jumlah aset adalah sebagai parties balances to total assets are as follows:
berikut:
31/03/2025 31/12/2024
Piutang usaha (Catatan 6) Trade receivables (Note 6)
PT Bumi Sawit Perkasa 20.133.393.593 24.576.940.052 PT Bumi Sawit Perkasa
PT Ketapang Agro Lestari 18.848.024.232 15.311.571.016 PT Ketapang Agro Lestari
PT Citra Agro Kencana 15.068.221.413 45.099.475.511 PT Citra Agro Kencana
Jumlah 54.049.639.238 84.987.986.579 Total
Persentase terhadap total aset 0,53% 0,96% Percentage of total assets
31/03/2025 31/12/2024
Piutang lain-lain Other receivables
PT Citra Agro Kencana 92.925.050 151.309.374 PT Citra Agro Kencana
Lain-lain (masing-masing Others (each below
dibawah Rp100 juta) 623.994 7.091.501 Rp100 million)
Jumlah 93.549.044 158.400.875 Total
Persentase terhadap total aset 0,00% 0,00% Percentage of total assets
93
Page 96
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. TRANSAKSI-TRANSAKSI DAN SALDO DENGAN 30. TRANSACTIONS AND BALANCES WITH
PIHAK-PIHAK BERELASI (lanjutan) RELATED PARTIES (continued)
b. Transaksi hubungan berelasi (lanjutan) b. Transactions with related parties
(continued)
Persentase saldo masing-masing liabilitas The percentage of each liabilities to related
pihak berelasi terhadap jumlah liabilitas parties balances to total liabilities are as
adalah sebagai berikut: follows:
31/03/2025 31/12/2024
Utang lain-lain (Catatan 16) Other payables (Note 16)
PT Ketapang Agro Lestari 5.544.450.000 - PT Ketapang Agro Lestari
PT Fangionoperkasa sejati 4.329.762.000 3.387.126.000 PT Fangionoperkasa sejati
PT Pancasurya Garden 296.000.000 776.000.000 PT Pancasurya Garden
PT Citra Agro Kencana 80.186.813 54.967.237 PT Citra Agro Kencana
Jumlah 10.250.398.813 4.218.093.237 Total
Persentase terhadap
total liabilitas 0,09% 0,86% Percentage of total liabilities
31/03/2025 31/12/2024
Uang muka penjualan (catatan 19) Sales advances (note 19)
PT Citra Agro Kencana 8.211.600.000 5.119.650.000 PT Citra Agro Kencana
Jumlah 8.211.600.000 5.119.650.000 Total
Persentase terhadap total liabilitas 0,11% 0,10% Percentage of total liabilities
31/03/2025 31/12/2024
Utang pihak berelasi Related party payables
Pemegang saham Perusahaan 1.094.286.797.200 - Company shareholders
PT Maha Tjipta Sejati Raya 38.200.000.000 - PT Maha Tjipta Sejati Raya
Jumlah 1.132.486.797.200 - Total
Persentase terhadap total liabilitas 15,03% 0,00% Percentage of total liabilities
94
Page 97
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. TRANSAKSI-TRANSAKSI DAN SALDO DENGAN 30. TRANSACTIONS AND BALANCES WITH
PIHAK-PIHAK BERELASI (lanjutan) RELATED PARTIES (continued)
b. Transaksi hubungan berelasi (lanjutan) b. Transactions with related parties
(continued)
Utang kepada pemegang saham Perusahaan The Company's debt to shareholders
merupakan utang pengembalian modal dari represents a capital return debt from the
penurunan nilai nominal saham Perusahaan. decrease in the Company's nominal share
Pengembalian dilakukan pada tanggal 10 value. The return was made on April 10, 2025
April 2025 (Catatan 1a, 23 dan 28). (Notes 1a, 23 and 28).
Utang kepada PT Maha Tjipta Sejati Raya Debt to PT Maha Tjipta Sejati Raya (non-
(kepentingan non-pengendali) merupakan controlling interest) represents a return of
pengembalian modal dari penurunan modal capital from the decrease in capital of several
beberapa entitas anak yaitu PT BBS, MCA, subsidiaries, namely PT BBS, MCA, BHP and
BHP dan BSI (Catatan 1d) yang masih BSI (Note 1d) which is still outstanding as of
terutang pada tanggal 31 Maret 2025. March 31, 2025. The return was made on April
Pengembalian dilakukan pada tanggal 7 April 7, 2025.
2025.
31/03/2025 31/03/2024
Penjualan tandan buah segar Sales of fresh fruit bunches
(Catatan 26) (Note 26)
PT Bumi Sawit Perkasa 52.229.648.101 - PT Bumi Sawit Perkasa
PT Ketapang Agro Lestari 42.197.953.733 - PT Ketapang Agro Lestari
PT Citra Agro Kencana 6.270.097.370 57.334.034.274 PT Citra Agro Kencana
Sub jumlah 100.697.699.204 57.334.034.274 Sub total
Penjualan minyak sawit, inti Sales of crude palm oil, palm kernel
sawit dan turunannya and its derivatives
(Catatan 26) (Note 26)
PT Citra Agro Kencana 82.234.210.420 3.479.644.180 PT Citra Agro Kencana
PT Ketapang Agro Lestari 1.869.076.000 - PT Ketapang Agro Lestari
PT Adhitya Serayakorita - 6.632.323.660 PT Adhitya Serayakorita
PT Subur Arum Makmur - 391.216.927 PT Subur Arum Makmur
Sub jumlah 84.103.286.420 10.503.184.767 Sub total
Jumlah 184.800.985.624 67.837.219.041 Total
Persentase terhadap
total Penjualan 11,20% 5,66% Percentage of total sales
31/03/2025 31/03/2024
Pembelian minyak sawit Sales of crude palm oil
Dan turunannya (catatan 27) and its derivatives (note 26)
PT Adhitya Serayakorita 173.595.966.866 47.256.129.737 PT Adhitya Serayakorita
Jumlah 173.595.966.866 47.256.129.737 Total
Persentase terhadap jumlah Percentage of total purchases of
Pembelian minyak sawit crude palm oil and its derivatives
dan turunannya 50,16% 4,39%
95
Page 98
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. INFORMASI SEGMEN 31. SEGMENT INFORMATION
Segmen Usaha Primary Segments
Segmen operasi dilaporkan sesuai dengan Operating segments are reported in accordance with
pelaporan internal kepada pembuat keputusan the internal reporting provided to the chief operating
operasional, yang bertanggung jawab atas alokasi decision maker, who is responsible for allocating
sumber daya ke masing-masing segmen yang resources to the reportable segments and assesses
dilaporkan serta menilai kinerja masing-masing their performance. The Group has two reportable
segmen tersebut. Grup memiliki dua segmen yang segments, namely; plantations and manufacturing.
dilaporkan, meliputi; perkebunan dan pabrikasi.
Faktor-faktor digunakan untuk mengidentifikasi Factors used to identify the entity’s reportable
segmen dilaporkan adalah sebagai berikut: segments are as follows:
• Wilayah geografis • Geographical areas
• Jenis produk dan jasa • Types of products
31/03/2025
Jumlah
sebelum
eliminasi/
Perkebunan/ Pabrikasi/ Lainnya/ Total before Eliminasi/ Konsolidasian/
Plantations Manufacturing Others elimination Elimination Consolidation
Penjualan neto Net sales
Penjualan eksternal 169.466.174.345 1.300.070.694.485 180.191.750.873 1.649.728.619.703 - 1.649.728.619.703 External sales
Penjualan antar-segmen 10.240.772.834 913.276.713.015 - 923.517.485.849 (923.517.485.849) - Inter-segment sales
Jumlah pendapatan neto 179.706.947.179 2.213.347.407.500 180.191.750.873 2.573.246.105.552 (923.517.485.849) 1.649.728.619.703 Total net sales
Beban pokok penjualan (147.892.747.930) (1.762.032.367.590) (173.595.966.866) (2.083.521.082.386) 923.517.485.849 (1.160.003.596.537) Cost of goods sold
Laba bruto 31.814.199.249 451.315.039.910 6.595.784.007 489.725.023.166 - 489.725.023.166 Gross profit
Beban penjualan (86.434.559.802) Selling expenses
Beban umum dan administrasi (38.187.988.058) General and administrative expenses
Penghasilan keuangan 11.580.586.450 Finance incomes
Laba selisih kurs - neto (13.631.819.544) Gain on foreign exchange - net
Laba perubahan nilai wajar Profit from the fair value changes
aset biologis 19.221.063.626 of biological assets
Beban keuangan (64.061.439.036) Finance costs
Beban pajak (2.883.365.067) Tax expenses
Rugi konversi proyek Loss on convertion of partnership
perkebunan kemitraan - plantation project
Lain-lain neto 13.163.477.862 Others - net
Laba sebelum pajak penghasilan 328.490.979.597 profit before income tax
Beban pajak penghasilan (73.367.636.785) Income tax expense
Penghasilan komprehensif lain - Other comprehensive income
Jumlah laba komprehensif
tahun berjalan 255.123.342.812 Total comprehensive income for the year
Laporan posisi keuangan Consolidated statements of
konsolidasian * financial position *
Segmen aset 4.493.996.276.676 9.381.936.533.118 13.875.932.809.795 13.875.932.809.795 27.751.865.619.589 Segment assets
Segmen liabilitas 369.475.006.817 5.102.676.267.169 5.472.151.273.986 5.472.151.273.986 10.944.302.547.972 Segment liabilities
96
Page 99
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. INFORMASI SEGMEN (lanjutan) 32. SEGMENT INFORMATION (continued)
Segmen Usaha (lanjutan) Primary Segments (continued)
3103/2024
Jumlah
sebelum
eliminasi/
Perkebunan/ Pabrikasi/ Lainnya/ Total before Eliminasi/ Konsolidasian/
Plantations Manufacturing Others elimination Elimination Consolidation
Penjualan neto Net sales
Penjualan eksternal 136.049.136.669 1.009.144.915.328 53.236.495.492 1.198.430.547.489 - 1.198.430.547.489 External sales
Penjualan antar-segmen 245.619.461.442 603.435.240.860 - 849.054.702.302 (849.054.702.302) - Inter-segment sales
Jumlah pendapatan neto 381.668.598.111 1.612.580.156.188 53.236.495.492 2.047.485.249.791 (849.054.702.302) 1.198.430.547.489 Total net sales
Beban pokok penjualan (179.958.252.722) (1.697.459.328.237) (47.256.129.737) (1.924.673.710.696) 849.054.702.302 (1.075.619.008.394) Cost of goods sold
Laba bruto 201.710.345.389 (84.879.172.049) 5.980.365.755 122.811.539.095 - 122.811.539.095 Gross profit
Beban penjualan (76.825.967.529) Selling expenses
Beban umum dan administrasi (39.843.092.082) General and administrative expenses
Penghasilan keuangan 7.123.187.853 Finance incomes
Laba selisih kurs - neto (24.626.956.100) Gain on foreign exchange - net
Gain on sales of property
Laba perubahan nilai wajar Profit from the fair value changes
aset biologis 7.261.432.177 of biological assets
Beban keuangan (58.028.963.282) Finance costs
Lain-lain neto 10.060.211.694 Others - net
Laba sebelum pajak penghasilan (52.068.608.174) profit before income tax
Manfaat beban pajak penghasilan 9.133.570.739 Income tax benefit
Penghasilan komprehensif lain - Other comprehensive income
Jumlah rugi komprehensif
tahun berjalan (42.935.037.435) Total comprehensive loss for the year
31 Desember 2024 31 December 2024
Laporan posisi keuangan Consolidated statements of
konsolidasian *) financial position *)
Segmen aset 4.827.988.293.276 8.254.443.253.499 (5.069.811.787.129) 13.082.267.546.775 (5.069.811.787.129) 8.012.619.759.646 Segment assets
Segmen liabilitas 599.148.243.197 5.182.736.806.891 (1.301.381.797.545) 5.781.885.050.088 (1.301.381.797.545) 4.480.503.252.543 Segment liabilities
*) *)
Aset segmen tidak termasuk pajak dibayar dimuka, aset Segment assets exclude prepaid taxes, tax amnesty assets,
pengampunan pajak, aset pajak tangguhan dan taksiran deferred tax assets, and estimated claim for tax refund while
tagihan pajak penghasilan, sedangkan liabilitas segmen tidak segment liabilities exclude taxes payable and deferred tax
termasuk utang pajak dan liabilitas pajak tangguhan. liabilities.
Segmen Geografis Geographical Segments
31/03/2025
Jumlah/
Kalimantan Timur Kalimantan Utara Lainya* Total
Penjualan Sales
Lokal 547.440.935.215 1.789.699.771.363 232.421.398.974 2.569.562.105.552 Local
Eliminasi (212.261.118.300) (707.572.367.549) - (919.833.485.849) Elimination
Jumlah setelah dieliminasi 335.179.816.915 1.082.127.403.814 232.421.398.974 1.649.728.619.703 Total after elimination
31/03/2024
Jumlah/
Kalimantan Timur Kalimantan Utara Lainya* Total
Penjualan Sales
Lokal 540.308.902.792 1.401.595.069.790 97.946.277.209 2.039.850.249.791 Local
Eliminasi (187.538.891.410) (653.880.810.892) - (841.419.702.302) Elimination
Jumlah setelah dieliminasi 352.770.011.382 747.714.258.898 97.946.277.209 1.198.430.547.489 Total after elimination
*) Lainya merupakan Riau dan Jakarta
Penjualan antar segmen didasari perjanjian dari Inter-segment sales are based on the agreement
kedua belah pihak. of both parties.
97
Page 100
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. LABA (RUGI) PER SAHAM 33. EARNING (LOSS) PER SHARE
Laba (rugi) per saham dasar dihitung dengan Basic earning (loss) per share is computed by
membagi laba bersih pemegang saham dengan dividing the net profit attributable to shareholders by
rata-rata tertimbang saham biasa yang beredar the weighted average number of common shares
pada tahun yang bersangkutan, sedangkan cara outstanding during the year, while the same method
yang sama dilakukan untuk menghitung rugi per is used to calculate diluted loss per share adjusted
saham dilusian disesuaikan dengan pengaruh efek for the effect of the dilutive potential ordinary shares
berpotesi saham biasa yang dilutif (jika ada). (if any).
31/03/2025 31/03/2024
Laba (rugi) bersih tahun berjalan Net profit (loss) for the year
yang diatribusikan kepada attributable to owners
pemilik entitas induk 242.424.100.495 (40.667.368.984) of the parents
Jumlah rata-rata tertimbang Total of weighted average
saham yang beredar 3.592.125.133 3.629.411.800 of the parents
Laba (rugi) per saham dasar/dilusian 67,49 (11,20) Basic/diluted earning (loss) per share
34. INSTRUMEN KEUANGAN 34. FINANCIAL INSTRUMENTS
Manajemen Risiko Keuangan Financial Risk Management
Risiko keuangan utama yang mungkin dihadapi The main financial risks that may be faced by the
Grup adalah risiko kredit, risiko nilai tukar mata uang Group are credit risk, foreign exchange rate risk,
asing, risiko tingkat suku bunga dan risiko likuiditas. interest rate risk, liquidity risk and commodity price
Perhatian atas pengelolaan risiko ini telah risk. Attention of managing these risks has
meningkat secara signifikan dengan significantly increased in light of the considerable
mempertimbangkan perubahan dan volatilitas pasar change and volatility in Indonesian and international
keuangan di Indonesia. markets.
(i) Risiko Kredit (i) Credit Risk
Risiko kredit adalah risiko bahwa Grup akan Credit risk is the risk that the Group will incur
mengalami kerugian yang timbul dari a loss arising from their customers, clients or
pelanggan, klien atau pihak lawan yang gagal counterparties that fail to discharge their
memenuhi liabilitas kontraktual mereka. Pada contractual obligations. Currently, there are no
saat ini, tidak terdapat risiko kredit yang significant concentrations of credit risk faced by
signifikan yang dihadapi oleh Grup. the Group.
Terdapat kebijakan Grup untuk memastikan The Group have a policy to ensure selling
penjualan produk kepada pelanggan yang products to customers with a good credit
memiliki sejarah kredit yang baik. Disamping history. Besides that, sometimes the Group
itu, terkadang Grup juga melakukan penjualan also sells products by receiving full
produk dengan menerima pembayaran penuh prepayments from customers before delivering
terlebih dahulu dari pelanggan sebelum the goods.
melakukan pengiriman barang.
Grup juga menghadapi risiko kredit yang The Group also face credit risk arising from the
berasal dari penempatan dana di bank. Untuk placement of funds in banks. To manage this
mengatasi risiko ini, Grup memiliki kebijakan risk, the Group have a policy to put their funds
untuk menempatkan dananya hanya di bank- only in banks with a good reputation.
bank dengan reputasi yang baik.
98
Page 101
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INSTRUMEN KEUANGAN 34. FINANCIAL INSTRUMENTS
Manajemen Risiko Keuangan (lanjutan) Financial Risk Management (continued)
(ii) Risiko Nilai Tukar Mata Uang Asing (ii) Foreign Exchange Risk
Risiko nilai tukar mata uang asing adalah risiko Foreign exchange rate risk is the risk that the
dimana nilai wajar atau arus kas masa datang fair value of future cash flows of a financial
dari suatu instrumen keuangan akan instrument will fluctuate because of changes in
berfluktuasi akibat perubahan nilai tukar mata foreign exchange rates. Significant foreign
uang asing. Risiko nilai tukar mata uang asing exchange rate risk on the Grup is a USD bank
yang signifikan pada Grup adalah pinjaman investment credit loan. Currently, the Group
kredit investasi bank dalam mata uang USD. have no formal policy for hedging foreign
Saat ini, Grup tidak memiliki kebijakan untuk currencies.
lindung nilai atas risiko nilai tukar mata uang
asing.
Pada tanggal 31 Maret 2025, aset dan liabilitas As of March 31, 2025, the assets and liabilities
Grup dalam mata uang asing adalah USD. of the Group in foreign currency were in USD.
Apabila USD menguat/melemah 4% terhadap If the USD had strengthened/weakened 4%
Rupiah dengan asumsi variabel lainnya tidak against Rupiah with other variables held
mengalami perubahan, maka constant, the gain/loss before tax would have
laba/rugi sebelum pajak akan naik/turun increased/decreased amounting to Rp63.99
sebesar Rp63,99 miliar (2024: Rp22,10 miliar) billion (2024: Rp22.10 billion) due to the
diakibatkan kerugian/keuntungan selisih kurs loss/gain on foreign exchange recorded in profit
yang dicatat di laba rugi. or loss.
(iii) Risiko Tingkat Suku Bunga (iii) Interest Rate Risk
Risiko tingkat suku bunga adalah risiko dimana Interest rate risk is the risk that the fair value of
nilai wajar atau arus kas masa datang dari future cash flows of a financial instrument will
suatu instrumen keuangan akan berfluktuasi fluctuate because of changes in market interest
akibat perubahan suku bunga pasar. Risiko rates. The Group are exposed to interest rate
suku bunga Grup terutama timbul dari pinjaman risk arising from loans for working capital
untuk modal kerja dan investasi. Pada saat ini, and investment. Currently, the Group have no
Grup tidak memiliki kebijakan untuk melakukan policy to hedge the interest rate risk.
lindung nilai atas risiko tingkat suku bunga.
Manajemen berpendapat bahwa Management believes that the price trend of
kecenderungan harga komoditas kelapa sawit palm oil and its derivative products on the
dan produk turunannya di pasaran meningkat, market is increasing, therefore the Group
maka Grup berkeyakinan bahwa marjin believe that the selling margin is sufficient to
penjualan cukup untuk menutup risiko tingkat cover the interest rate risk.
suku bunga tersebut.
Pada tanggal 31 Maret 2025, berdasarkan As of March 31, 2025, based on a reasonable
simulasi yang rasional, jika tingkat suku bunga simulation, if the bank loan interest rate had
utang bank lebih tinggi/rendah 50 basis poin, been higher/lower by 50 basis points, with other
dengan asumsi variabel lainnya tidak variables held constant, the loss before tax
mengalami perubahan, maka laba sebelum would have increase/decreased amounting to
pajak akan naik/turun sebesar Rp21,56 miliar Rp21.56 billion (2024: Rp22.10 billion) due to
(2024: Rp22,10 miliar) diakibatkan the increase/decrease in interest expense
naik/turunnya beban bunga yang dicatat di laba recorded in profit or loss.
rugi.
99
Page 102
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INSTRUMEN KEUANGAN (lanjutan) 34. FINANCIAL INSTRUMENTS (continued)
Manajemen Risiko Keuangan (lanjutan) Financial Risk Management (continued)
(iv) Risiko Likuiditas (iv) Liquidity Risk
Manajemen risiko likuiditas yang hati-hati Prudent liquidity risk management means that
berarti mempertahankan kas dan bank the Group maintain an adequate level of cash
memadai untuk mendukung kegiatan bisnis on hand and in banks to support the Group’s
Grup secara tepat waktu. Grup mengelola risiko business activities on a timely basis. The Group
likuiditas dengan memonitor profil jatuh tempo manage the liquidity risk by monitoring the
sumber pendanaan dan pinjaman. Pada saat maturity date schedules of its funding and loan
ini, pengeluaran modal Grup yang paling sources. Currently, the Group’s main capital
dominan adalah pembangunan dan expenditures are for the development and
pemeliharaan perkebunan kelapa sawit. maintenance of oil palm plantations. The
Sumber pendanaan utama Grup berasal dari Group’s main funding sources are the
setoran modal para pemegang saham dan stockholders’ capital payments and bank
fasilitas kredit investasi bank yang diterima investment credit facilities gradually given
secara bertahap sesuai dengan proses following the process of the oil palm plantation
pembangunan kebun kelapa sawit yang development planned.
direncanakan.
Berikut adalah jatuh tempo kontrak liabilitas The following are the contractual maturities of
keuangan pada tanggal 31 Maret 2025 dan 31 financial liabilities As of March 31, 2025 and
Desember 2024: December 31, 2024:
31/03/2025
Kurang dari
satu tahun/
Less than 1 - 5 tahun/ Di atas 5 tahun/
one year 1 - 5 years >5 years Jumlah/Total
Tanpa bunga: Non-interest bearing:
Utang usaha 318.495.552.400 - - 318.495.552.400 Trade payables
Utang lain-lain 274.937.763.789 - - 274.937.763.789 Other payables
Beban akrual 158.800.139.700 - - 158.800.139.700 Accrued expenses
Sub jumlah 752.233.455.889 - - 752.233.455.889 Sub total
Suku bunga tetap: Fixed interest rate:
Cerukan bank 453.300.198.081 - - 453.300.198.081 Bank overdraft
Liabilitas sewa 405.970.379 166.643.970 - 572.614.349 Leases liabilities
Sub Jumlah 453.706.168.460 166.643.970 - 453.872.812.430 Sub total
Suku bunga variabel: Variable interest rate:
Utang bank 569.214.982.798 2.780.599.025.407 509.647.796.604 3.859.461.804.809 Bank loan
Sub Jumlah 569.214.982.798 2.780.599.025.407 509.647.796.604 3.859.461.804.809 Sub total
Jumlah 1.775.154.607.147 2.780.765.669.377 509.647.796.604 5.065.568.073.128 Total
100
Page 103
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INSTRUMEN KEUANGAN (lanjutan) 34. FINANCIAL INSTRUMENTS (continued)
Manajemen Risiko Keuangan (lanjutan) Financial Risk Management (continued)
(iv) Risiko Likuiditas (lanjutan) (iv) Liquidity Risk (continued)
31/12/2024
Kurang dari
satu tahun/
Less than 1 - 5 tahun/ Di atas 5 tahun/
one year 1 - 5 years Above 5 years Jumlah/Total
Tanpa bunga Non-interest bearing
Utang usaha 256.672.295.963 - - 256.672.295.963 Trade payables
Utang lain-lain 291.961.748.378 - - 291.961.748.378 Other payables
Beban akrual 152.342.077.711 - - 152.342.077.711 Accrued expenses
Sub jumlah 700.976.122.052 - - 700.976.122.052 Sub total
Suku bunga tetap Fixed interest rate
Cerukan 676.568.604.746 - - 676.568.604.746 Bank overdraft
Liabilitas sewa 470.339.475 257.881.470 - 728.220.945 Leases liabilities
Sub jumlah 677.038.944.221 257.881.470 - 677.296.825.691 Sub total
Suku bunga variabel Variable interest rate
Utang bank 661.944.631.108 1.786.572.670.274 389.052.411.734 2.837.569.713.116 Bank loan
Sub jumlah 661.944.631.108 1.786.572.670.274 389.052.411.734 2.837.569.713.116 Sub total
Jumlah 2.039.959.697.381 1.786.830.551.744 389.052.411.734 4.215.842.660.859 Total
(v) Risiko Harga (v) Price Risk
Risiko harga adalah risiko fluktuasi nilai Price risk is the risk of financial instrument value
instrumen keuangan akibat perubahan harga fluctuations due to changes in market prices.
pasar. Saat ini, Grup tidak menghadapi risiko Currently, the Group did not encounter any
harga. price risk.
Nilai Wajar Aset dan Liabilitas Keuangan The Fair Values of Financial Assets and
Liabilities
Nilai wajar didefinisikan sebagai harga yang akan Fair value is the price that would be received to sell
diterima untuk menjual suatu aset atau harga yang an asset or paid to transfer a liability in an orderly
akan dibayar untuk mengalihkan suatu liabilitas transaction between market participants at the
dalam transaksi teratur antara pelaku pasar pada measurement date.
tanggal pengukuran.
Aset keuangan dan liabilitas keuangan yang diukur Financial assets and financial liabilities measured at
pada nilai wajar dalam laporan posisi keuangan fair value in the consolidated statement of financial
konsolidasian dikelompokkan ke dalam tiga tingkat position are grouped into three levels of a fair value
hirarki nilai wajar. Tiga tingkat hirarki didefinisikan hierarchy. The three levels are defined based on the
berdasarkan pengamatan input signifikan untuk observability of significant inputs to the
pengukuran, sebagai berikut: measurement, as follows:
• Level 1: harga kuotasi (tidak disesuaikan) di • Level 1: quoted prices (unadjusted) in active
pasar aktif untuk asset atau liabilitas yang markets for identical assets or liabilities
identik
• Level 2: input selain harga kuotasian yang • Level 2: input other than quoted prices included
termasuk dalam Tingkat 1 yang dapat within Level 1 that are observable for the asset
diobservasi untuk aset atau liabilitas, baik or liability, either directly or indirectly
secara langsung maupun tidak langsung
• Level 3: input yang tidak dapat diobservasi • Level 3: unobservable inputs for the asset or
untuk aset atau liabilitas liability
101
Page 104
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. INSTRUMEN KEUANGAN (lanjutan) 34. FINANCIAL INSTRUMENTS (continued)
Manajemen permodalan Capital manajement
Tujuan Grup dalam pengelolaan permodalan adalah The Group’s objectives when managing capital are
untuk mempertahankan kelangsungan usaha Grup to safeguard the Group’s ability to continue as a
guna memberikan imbal hasil kepada pemegang going concern in order to provide returns for
saham dan manfaat kepada pemangku kepentingan shareholders and benefits for other stakeholders
lainnya serta menjaga struktur modal yang optimal and to maintain an optimal capital structure to
untuk mengurangi biaya modal. reduce the cost of capital.
Untuk mempertahankan atau menyesuaikan In order to maintain or adjust the capital structure,
struktur modal, Grup menyesuaikan jumlah dividen the Group may adjust the amount of dividends paid
yang dibayar kepada pemegang saham, to shareholders, return capital to shareholders,
mengembalikan modal kepada pemegang saham, issue new shares or sell assets to reduce debt.
menerbitkan saham baru atau menjual aset untuk
mengurangi jumlah utang.
Grup memonitor modal berdasarkan rasio gearing The Group monitors capital on the basis of the
konsolidasian. Rasio gearing dihitung dengan Group’s consolidated gearing ratio. The gearing
membagi pinjaman bersih dengan kekayaan ratio is calculated as net borrowings divided by
berwujud bersih capital employed.
Rasio gearing konsolidasian pada tanggal 31 Maret The consolidated gearing ratio as at March 31, 2025
2025 dan 31 Desember 2024 adalah sebagai and December 31, 2024 are as follow:
berikut:
31/03/2025 31/12/2024
Jumlah pinjaman 3.514.138.317.862 3.259.078.163.263 Total borrowing
Kas dan setara kas (815.777.415.583) (475.802.009.410) Cash and cash equivalents
Pinjaman bersih 2.698.360.902.279 2.783.276.153.853 Net borrowing
Total ekuitas (4.135.134.748.385) (4.063.648.978.866) Total equity
Rasio gearing konsolidasian (%) 58% 68% Consolidated gearing ratio (%)
Manajemen Risiko Keuangan Financial Risk Management
Nilai wajar aset dan liabilitas keuangan, bersama- The fair values of financial assets and liabilities,
sama dengan nilai tercatat, adalah sebagai berikut: together with the carrying amounts, are as follows:
31 Maret/March 31, 31 Desember/December 31,
2025 2024
Nilai tercatat/ Nilai wajar/ Nilai tercatat/ Nilai wajar/
Carrying value Fair value* Carrying value Fair value*
Aset keuangan Financial assets
Kas dan bank 1.782.316.864.248 1.782.316.864.248 507.768.260.273 507.768.260.273 Cash on hand and in banks
Piutang usaha 132.230.274.058 132.230.274.058 142.956.152.799 142.956.152.799 Trade receivables
Piutang lain-lain 54.893.025.735 54.893.025.735 8.639.534.500 8.639.534.500 Other receivables
Aset tidak lancar lain-lain 2.305.395.265 2.305.395.265 2.316.474.735 2.316.474.735 Other non-current assets
Jumlah 1.971.745.559.306 1.971.745.559.306 661.680.422.307 661.680.422.307 Total
Liabilitas keuangan Financial assets
Utang usaha 318.495.552.400 318.495.552.400 368.619.919.568 368.619.919.568 Trade payables
Utang lain-lain 274.937.763.789 274.937.763.789 184.442.016.420 184.442.016.420 Other payables
Beban akrual 158.800.139.700 158.800.139.700 108.323.044.126 108.323.044.126 Accrued expenses
Cerukan bank 453.300.198.081 453.300.198.081 - - Bank overdraft
Utang bank 3.859.461.804.809 3.859.461.804.809 3.080.453.825.131 3.080.453.825.131 Bank loan
Liabilitas sewa 572.614.349 572.614.349 1.316.511.764 1.316.511.764 Lease liabilities
Jumlah 5.065.568.073.128 5.065.568.073.128 3.743.155.317.009 3.743.155.317.009 Total
*) Diukur dengan hirarki pengukuran nilai wajar Tingkat 3, kecuali kas *) Measured by fair value measurement hierarchy Level 3, except for
dan setara kas diukur dengan hirarki pengukuran nilai wajar cash and cash equivalents measured by fair value measurement
Tingkat 1. hierarchy Level 1.
102
Page 105
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. AKTIVITAS INVESTASI NON KAS 35. NON CASH INVESTING ACTIVITIES
31/03/2025 31/03/2024
Penambahan proyek perkebunan Additions of partnership plantations
kemitraan melalui kapitalisasi: projects through capitalized:
Depreciation of property, plant
Beban umum kebun 70.604.784 - Plantation general expenses
Depreciation of property, plant
Penyusutan aset tetap 119.118.310 816.098.542 and equipment
Penambahan tanaman belum Additions of immature plantation
menghasilkan melalui kapitalisasi: through capitalized:
Beban umum kebun 797.520.916 - Plantation general expenses
Beban keuangan 699.575.263 2.870.741.720 Finance costs
Depreciation of property, plant
Penyusutan aset tetap 859.722.661 2.760.908.448 and equipment
Cadangan imbalan kerja 191.950.606 889.104.103 Provision fro employee benefit
Additions of property, pland and equipment
Penambahan aset tetap melalui through net transfer of advances for
mutasi bersih uang muka purchase of property, plant
pembelian aset tetap (9.891.368.607) (55.123.568.180) and equipment
36. REKONSILIASI LIABILITAS YANG TIMBUL DARI 36. RECONCILIATION OF LIABILITIES ARISING
AKTIVITAS PENDANAAN FROM FINANCING ACTIVITIES
Utang
dividen/
Utang bank/ Liabilitas sewa/ Dividends Jumlah/
Bank loan Lease liabilities payable Total
Saldo per 01 Januari 2024 2.534.262.916.265 1.196.082.000 - 2.535.458.998.265 Balance as of January 01, 2024
Arus kas Cash flow
Pembayaran (728.614.301.893) (467.861.055) - (729.082.162.948) Payments
Perolehan 1.002.343.821.557 - - 1.002.343.821.557 Proceeds
Non kas Non cash
Mutasi lainya 29.577.277.187 - - 29.577.277.187 Other mutation
Saldo per 31 Desember 2024 2.837.569.713.116 728.220.945 - 2.838.297.934.061 Balance as of December 31, 2024
Arus kas Cash flow
Pembayaran (182.938.587.041) (155.606.596) - (183.094.193.637) Payments
Perolehan 1.199.769.299.999 - - 1.199.769.299.999 Proceeds
Non kas Non cash
Mutasi lainnya - - - - Sub total
Penambahan 5.061.378.735 - - 5.061.378.735 Other mutation
Saldo per 31 Maret 2025 3.859.461.804.809 572.614.349 - 3.860.034.419.158 Balance as of JMarch 31 2025
103
Page 106
The original consolidated financial statements included herein are in
Indonesian language.
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
37. PERJANJIAN DAN KOMITMEN PENTING 37. SIGNIFICANT COMMITMENTS AND
AGREEMENTS
Pengembangan Perkebunan Plasma Plasma Plantation Development
Sesuai dengan Undang-undang No. 39 pasal 58 In accordance with Law No. 39 article 58 concerning
tentang perkebunan mewajibkan perusahaan plantation requires plantation companies to develop
perkebunan untuk membangun area perkebunan public core plantation area for at least 20% of the
inti rakyat sekitar paling rendah seluas 20% dari total total plantation area owned by the Group. Related to
luar areal kebun yang dimiliki Grup. Sehubungan the regulation, the Group is referred as the “Core
dengan peraturan tersebut, Grup disebut sebagai Company”, having commitments with several
“Perusahaan Inti”, memiliki komitmen dengan cooperatives whom accommodate plasma farmers
beberapa koperasi yang mewadahi petani plasma to develop plasma plantations.
untuk mengembangkan perkebunan plasma.
Pembiayaan atas pengembangan perkebunan The financing for the development of plasma
plasma ini diperoleh melalui pinjaman dari bank plantations is obtained through loans from banks
maupun pembiayaan langsung oleh Perusahaan and direct financing by the core Company. The core
Inti. Perusahaan Inti memberikan jaminan Companies provide corporate guarantee for the
perusahaan untuk pelunasan pinjaman atas repayment of loans obtained from the bank.
pembiayaan yang diperoleh dari bank.
Pada saat perkebunan plasma telah menghasilkan, Once the plasma plantation has been produced, the
petani plasma berkewajiban untuk menjual seluruh plasma farmer is obligated to sell all of the plantation
hasil perkebunan tersebut kepada Perusahaan Inti, proceeds to the core Company, and repay the
dan melunasi angsuran atas fasilitas pinjaman installment of the investment loan facility provided by
investasi yang diberikan oleh bank atau Perusahaan the bank or the core Company according to the
Inti sesuai skema pembiayaan scheme of financing each project using funds
tiap- tiap proyek dengan menggunakan dana yang deducted from the sale of the estate plasma.
dipotong dari penjualan hasil perkebunan plasma
tersebut.
Pada tanggal 31 Maret 2025, pengembangan As of March 31, 2025, plasma development by the
plasma oleh Grup telah mencapai penanaman Group has reached planting area of 10,313.22 Ha,
seluas 10.313,22 Ha dengan area yang telah with converted area of 10,183.22 Ha.
dikonversi seluas 10.183,22 Ha.
104
Page 107
PT FAP AGRI Tbk PT FAP AGRI Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Maret 2025 dan 2024 As of March 31, 2025 and 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
38. PERISTIWA SETELAH PERIODE PELAPORAN 38. EVENTS AFTER THE REPORTING PERIOD
Pada tanggal 7 April 2025 dan 10 April 2025, On April 7, 2025 and April 10, 2025, payments were
dilakukan pembayaran utang pengembalian modal made for the return of capital debt from the impact of
masing-masing dari dampak penurunan entitas the decline in subsidiary entities and the decrease in
anak dan penurunan nilai nominal saham (Catatan the nominal value of shares, respectively (Notes 23
23 dan 30). and 30).
105
Names mentioned 107 people and organisations named in the text · linked when the evidence is strong
unresolved
person
Notary P. Sutrisno A. Tampubolon
p.11 ×2
unresolved
org
Minister of Justice
p.11
unresolved
person
Notary Ira Widyasari Juwono
p.11 ×8
unresolved
person
Ir. Nanette
p.11
unresolved
person
Notary Ir. Cahyanie Handari Adi Warsito
p.11 ×2
unresolved
person
Nanette Cahyanie Handari Adi Warsito
p.11
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.11 ×2
unresolved
org
Minister of Law and Human Rights
p.11 ×9
unresolved
org
PT Borneo Bhakti Sejahtera
p.14 ×2
unresolved
org
PT Marsam Citra Adiperkasa
p.14 ×3
unresolved
org
PT Setia Agro Utama
p.14 ×3
unresolved
org
PT Ketapang Hijau Lestari
p.14 ×3
unresolved
org
PT Karangjuang Hijaulestari
p.14 ×5
unresolved
person
KHL
p.14 ×14
unresolved
org
PT Bhumi Simanggaris Indah
p.14 ×3
unresolved
org
PT Tirta Madu Sawit Jaya
p.14 ×3
unresolved
org
PT Bulungan Hijau Perkasa
p.14 ×3
unresolved
org
PT Riau Agung Karya Abadi
p.14 ×3
unresolved
org
PT Fajar Niaga Berjaya
p.14 ×3
unresolved
org
PT Borneo
p.15
unresolved
person
Hamal
p.15
unresolved
person
H. The BBS’
p.15
unresolved
org
Menteri Hukum dan Perundang-undangan
p.15
unresolved
org
Minister of Law and Legislation
p.15
unresolved
person
Muslim
· Notaris
p.15 ×15
unresolved
org
Menteri Hukum dan Hak Asasi
p.15 ×2
unresolved
org
Pertanahan Indonesia
p.15
unresolved
person
MCA
· Notaris
p.16
unresolved
person
Notary Lies Lies Hermaningsih
p.16
unresolved
person
Hermaningsih
p.16
unresolved
person
H. The MCA’s
p.16
unresolved
org
Menteri
p.16 ×8
unresolved
org
Minister of Perundang-undangan Republik Indonesia
p.16 ×4
unresolved
person
Notary Muslim
p.16 ×3
unresolved
org
PT Marsam
p.17 ×2
unresolved
person
SAU
· Notaris
p.17
unresolved
person
H. The SAU’s
p.17
unresolved
person
Notary Jhonni M. Sianturi
p.18 ×2
unresolved
person
Incorporation
· Notaris
p.18
unresolved
person
Notary Linggo Darsono
p.18 ×2
unresolved
person
H. The KPL’s Deed
p.18
unresolved
org
Pertanahan Nasional Republik
p.18
unresolved
org
Pertanahan
p.18 ×6
unresolved
person
Notary Bambang Soemito
p.19 ×2
unresolved
person
H. The KHL’s
p.19 ×2
unresolved
org
Menteri Kehakiman
p.19
unresolved
org
Minister of Republik Indonesia
p.19
unresolved
person
KHL’s Articles
p.19
unresolved
person
BSI
· Notaris
p.19
unresolved
person
Notary Imelda Febriani Papeo
p.19 ×2
unresolved
person
H. The BSI’s
p.19
unresolved
org
PT Bhumi
p.20 ×2
unresolved
person
TMSJ
· Notaris
p.20
unresolved
person
H. The TMSJ’s
p.20
unresolved
org
Minister of Hukum dan Hak Asasi Manusia Republik
p.20
unresolved
person
H. The BHP’s
p.21
unresolved
person
RAKA
· Notaris
p.22
unresolved
person
Notary Tajib Rahardjo
p.22 ×2
unresolved
person
H. The RAKA’s
p.22
unresolved
person
Yandi Brata Sakti
p.22 ×2
unresolved
org
Minister of Law
p.22
unresolved
org
Pertanahan Nasional
p.22
unresolved
person
FNB
· Notaris
p.23
unresolved
org
Minister of Justice and Human Rights
p.23
unresolved
org
Financial Services Authority
p.26
unresolved
org
Bank Indonesia
p.44 ×2
unresolved
org
PT Bank Pembangunan Daerah Kalimantan Timur
p.56
unresolved
org
PT Pilar Utama Labuan
p.56 ×2
unresolved
org
PT Multi Nabati Sulawesi
p.56 ×2
unresolved
org
PT Vasbit Prima Niaga
p.56 ×2
unresolved
org
Koperasi Pejiq Pekat
p.59
unresolved
org
Koperasi Pejiq Pekat Koperasi Ding Bayau
p.59
unresolved
org
Koperasi Ding Bayau Koperasi Kameq Pejiq Kenap
p.59
unresolved
org
Koperasi Kameq Pejiq Kenap Koperasi Tikung Sejahtera
p.59
unresolved
org
Koperasi Tikung Sejahtera Koperasi Tulin Mandiri
p.59
unresolved
org
Koperasi Tulin Mandiri Koperasi Hinaq Harin
p.59
unresolved
org
Koperasi Hinaq Harin Koperasi Datai Lino
p.59
unresolved
org
Koperasi Datai Lino
p.59 ×2
unresolved
org
Koperasi Mukti Utama
p.59
unresolved
org
Koperasi Mukti Utama Koperasi Pekat Umaaq
p.59
unresolved
org
Koperasi Pekat Umaaq Koperasi Londong Raya Sejathera
p.59
unresolved
org
Koperasi Londong Raya Sejathera Koperasi Datai Lino
p.59
unresolved
org
PT Bank Central
p.61
unresolved
org
Asia Tbk
p.61
unresolved
org
Direktorat Jenderal Pajak
p.66
unresolved
org
PT Saainti Kreasi Tehnik
p.69 ×2
unresolved
org
PT Karya Murni Prima
p.69 ×2
unresolved
org
PT Karya Agung Bangun Konstruksi
p.69 ×2
unresolved
org
PT Kreatif Jaya Mandiri
p.69 ×2
unresolved
org
PT Sinar Mitra Jaya CV Inti Jaya
p.69
unresolved
org
PT Andal Tunas
p.69 ×2
unresolved
org
PT Jes Mandiri Sukses
p.69 ×2
unresolved
org
PT Asta Rekayasa Unggul
p.69
unresolved
org
PT Asta Rekayasa Unggul Lain
p.69
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
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Other files in this announcement 6
FAPA_SPD 0325.pdf
done
FinancialStatement-2025-I-FAPA.xlsx
done
inlineXBRL.zip
done
instance.zip
done