Source file signed link, expires in 15 minutes
Extracted text 88
Page 1
PT INDO AMERICAN SEAFOODS Tbk DAN ENTITAS ANAK / AND ITS SUBSIDIARY LAPORAN KEUANGAN KONSOLIDASIAN INTERIM/ INTERIM CONSOLIDATED FINANCIAL STATEMENTS TANGGAL 31 MARET 2025 (TIDAK DIAUDIT) AND 31 DESEMBER 2024 SERTA UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL 31 MARET 2025 DAN 2024 (TIDAK DIAUDIT) AS AT MARCH 31, 2025 (UNAUDITED) AND DECEMBER 31, 2024 AND FOR THREE-MONTH PERIOD AS AT MARCH 31, 2025 AND 2024 (UNAUDITED) d1/April 30, 2025
Page 2
Page 3
Page 4
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
DAFTAR ISI TABLE OF CONTENTS
Halaman/
Page
SURAT PERNYATAAN DIREKSI DIRECTORS’ STATEMENT LETTER
LAPORAN KEUANGAN INTERIM CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM STATEMENTS
Laporan Posisi Keuangan Interim Consolidated Statements of
Konsolidasian Interim 1 Financial Position
Laporan Laba Rugi dan Penghasilan Interim Consolidated Statements
Komprehensif Lain Konsolidasian Loss and Other Comprehensive
Interim 2 Income
Laporan Perubahan Ekuitas Interim Consolidated Statements of
Konsolidasian Interim 3 Changes in Equity
Laporan Arus Kas Konsolidasian Interim Consolidated Statements of Cash
Interim 4 Flows
Catatan atas Laporan Keuangan Interim Notes to the Consolidated Financial
Konsolidasian Interim 5 Statements
Page 5
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND SUBSIDIARY
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
Tanggal 31 Maret 2025 (Tidak Diaudit) as at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
(Disajikan dalam Rupiah Penuh, (Expressed in Full of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Catatan/ 31 Maret 2025/ 31 Desember 2024/
Notes March 31, 2025 December 31, 2024
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan Setara Kas 4 1.698.204.306 918.209.485 Cash and Cash Equivalents
Piutang Usaha Trade Accounts Receivable
Pihak Berelasi 5 500.560.630 393.935.430 Related Party
Pihak Ketiga 5 111.139.154.946 94.399.254.849 Third Parties
Piutang Lain-lain Pihak dari Ketiga 6 475.007.137 697.232.257 Other Receivables from Third Parties
Persediaan 7 213.710.889.437 217.742.151.701 Inventories
Aset Biologis 8 2.757.845.609 913.803.984 Biological Assets
Pajak Dibayar Dimuka 15a 4.983.599.005 9.035.601.705 Prepaid Taxes
Uang Muka dan Biaya Dibayar Prepaid Expenses and
Dimuka 9 35.221.751.393 33.893.674.735 Advances
Uang Jaminan 12 3.232.400.000 3.232.400.000 Security Deposit
Jumlah Aset Lancar 373.719.412.463 361.226.264.146 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset Tetap 10 64.928.169.526 66.637.513.685 Fixed Assets
Aset Hak-Guna 11 7.477.903.323 7.556.618.094 Right-of-Use Assets
Aset Pajak Tangguhan 15e 1.848.977.778 1.848.977.778 Deferred Tax Assets
Jumlah Aset Tidak Lancar 74.255.050.627 76.043.109.557 Total Non-Current Assets
JUMLAH ASET 447.974.463.090 437.269.373.703 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Trade Accounts Payable to
Utang Usaha kepada Pihak Ketiga 13 21.813.185.844 10.364.486.466 Thrid Parties
Utang Lain-lain Other Payables
Pihak Ketiga Third Parties
Utang Bank 16a 232.930.864.244 231.271.837.921 Bank Loans
Beban Akrual 14 7.880.701.981 4.970.839.301 Accrued Expenses
Utang Pajak 15b 1.523.056.794 1.467.515.499 Taxes Payable
Jumlah Liabilitas Jangka Pendek 264.147.808.863 248.074.679.187 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas Imbalan Pascakerja 17 10.104.541.472 10.104.541.472 Post-Employment Benefits Liabilities
Jumlah Liabilitas Jangka Panjang 10.104.541.472 10.104.541.472 Total Non-Current Liabilities
JUMLAH LIABILITAS 274.252.350.335 258.179.220.659 TOTAL LIABILITIES
EKUITAS EQUITY
Modal Saham - Nilai Nominal Share Capital
Rp 50,- per Saham Par value Rp 50 per share,
Modal Dasar Sebesar 3.200.000.000 Authorized Capital 3,200,000,000
Saham pada 31 Maret 2025 shares as of March 31, 2025
dan 31 Desember 2024 nd December 31, 2024
Modal Disetor dan Ditempatkan pada Authorized and Subscribed
31 Maret 2025 dan 31 Desember 2024 as of March 31, 2025 and December 31, 2024
1.390.000.000 saham 18a 69.500.000.000 69.500.000.000 1,390,000,000 Shares
Tambahan Modal Disetor 19 104.623.471.870 104.623.471.870 Additional Paid-in Capital
Penghasilan Komprehensif Lain 26 (313.784.866) (313.784.867) Other Comprehensive Income
Saldo Laba Retained Earnings
Ditentukan Penggunaannya 18b 410.000.000 410.000.000 Appropriated
Tidak Ditentukan Penggunaannya 18b (497.574.249) 4.870.466.041 Unappropriated
JUMLAH EKUITAS 173.722.112.755 179.090.153.044 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 447.974.463.090 437.269.373.703 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements from an integral part of these consolidated
keuangan konsolidasian secara keseluruhan financial statements
-1-
Page 6
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND SUBSIDIARY
LAPORAN LABA RUGI DAN INTERIM CONSOLIDATED STATEMENTS
PENGHASILAN KOMPREHENSIF LAIN OF PROFIT OR LOSS AND
KONSOLIDASIAN INTERIM OTHER COMPREHENSIVE INCOME
Untuk Periode Tiga Bulan yang Berakhir For the Three-Month Period Ended
Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) as at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah, kecuali Dinyatakan Lain) (Expressed in Rupiah, unless Otherwise Stated)
Catatan/ 2025 2024
(Tiga Bulan/ (Tiga Bulan/
Notes Three Months ) Three Months )
PENJUALAN 20 106.612.161.952 32.397.817.433 SALES
BEBAN POKOK PENJUALAN 21 (86.822.899.592) (16.091.582.553) COST OF GOODS SOLD
LABA KOTOR 19.789.262.360 16.306.234.880 GROSS PROFITS
Beban Penjualan 22 (9.908.855.550) (4.848.891.490) Selling Expenses
Beban Umum dan Administrasi 23 (11.372.300.761) (6.178.159.958) General and Administration Expenses
Beban Lain-Lain - Bersih 24 901.928.642 (2.062.807.196) Other Expenses - Net
Beban Bunga dan Keuangan 25 (4.778.074.981) (4.046.765.342) Interest and Finance Cost
LABA SEBELUM PAJAK PENGHASILAN (5.368.040.290) (830.389.106) INCOME BEFORE INCOME TAX
Beban Pajak Penghasilan: Income Tax Expenses:
Pajak Kini 15c - - Current Tax
Pajak Tangguhan 15e - - Deferred Tax
LABA PERIODE BERJALAN (5.368.040.290) (830.389.106) NET PROFIT FOR THE PERIOD
LABA KOMPREHENSIF PERIODE COMPREHENSIVE INCOME FOR
BERJALAN (5.368.040.290) (830.389.106) THE PERIOD
LABA PER SAHAM 27 (3,86) (0,75) EARNINGS PER SHARE
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements from an integral part of these consolidated
keuangan konsolidasian secara keseluruhan financial statements
-2-
Page 7
PT INDO AMERICAN SEAFOODS Tbk DAN ENTITAS ANAK PT INDO AMERICAN SEAFOODS Tbk AND SUBSIDIARY
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Untuk Periode Tiga Bulan yang Berakhir Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) For the Three-Month Period Ended as at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, kecuali Dinyatakan Lain) (Expressed in Full of Rupiah, unless Otherwise Stated)
Saldo Laba/
Retained Earning
Proforma Ekuitas
dari Kombinasi Bisnis
Entitas Sepengendali/
Tambahan Penghasilan Equity Proforma from
Modal Disetor/ Komprehensif Lain/ Ditentukan Tidak Ditentukan Business Combination
Catatan/ Modal Saham/ Additional Other Comprehensive Penggunaannya/ Penggunaannya/ of Entities Under Jumlah Ekuitas/
Notes Share Capital Paid-in-Capital Income Appropriated Unappropriated Common Control Total Equity
Saldo 31 Desember 2023 40.000.000.000 49.739.416.785 (377.072.852) 410.000.000 19.521.729.837 - 109.294.073.770 Balance as at December 31, 2023
Setoran Modal 18a 15.000.000.000 - - - (15.000.000.000) - - Paid up Capital
Laba Periode Berjalan 18b - - - - (830.389.106) - (830.389.106) Profit for The Period
Saldo 31 Maret 2024 55.000.000.000 49.739.416.785 (377.072.852) 410.000.000 3.691.340.731 - 108.463.684.664 Balance as at March 31, 2024
Saldo 31 December 2024 69.500.000.000 104.623.471.870 (313.784.866) 410.000.000 4.870.466.041 - 179.090.153.045 Balance as at December 31, 2024
Setoran Modal 18a - - - Paid up Capital
Laba Periode Berjalan 18b - - - - (5.368.040.290) - (5.368.040.290) Profit for The Period
Saldo 31 Maret 2025 69.500.000.000 104.623.471.870 (313.784.866) 410.000.000 (497.574.249) - 173.722.112.755 Balance as at March 31, 2025
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian The accompanying notes to the consolidated financial statements from an
yang tidak terpisahkan dari laporan keuangan konsolidasian secara integral part of these consolidated financial statements
keseluruhan
-3-
Page 8
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND SUBSIDIARY
LAPORAN ARUS KAS INTERIM CONSOLIDATED STATEMENTS
KONSOLIDASIAN INTERIM OF CASH FLOWS
Untuk Periode Tiga Bulan yang Berakhir For the Three-Month Period Ended
Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) as at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full of Rupiah,
kecuali Dinyatakan Lain unless Otherwise Stated)
Catatan/ 2025 2024
(Tiga Bulan/ (Tiga Bulan/
Notes Three Months ) Three Months )
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
Penerimaan Kas dari Pelanggan 5, 20 89.765.636.655 40.947.128.269 Cash Receipts from Customers
Pembayaran kepada Pemasok 6,7,9,13,14 (65.841.089.446) (36.253.744.602) Cash Paid to Suppliers
21, 23, 24
Pembayaran kepada Karyawan 21, 23 (12.380.150.549) (4.480.894.737) Cash Paid to Employees
8,15a,10,11,21,
Pembayaran Beban Operasional Lainnya (7.700.894.476) (5.876.876.213) Cash Paid for Other Operating Expenses
22,23
Kas Dihasilkan dari Operasi 3.843.502.184 (5.664.387.283) Cash Generated from Operating
Pembayaran Pajak Penghasilan 15b 55.541.295 28.081.843 Cash Paid for Income Taxes Paid
Pembayaran Beban Bunga dan Keuangan 25 (4.778.074.981) (4.046.765.342) Payment of Interest and Finance Costs
Kas Bersih Digunakan Untuk Net Cash Used in
Aktivitas Operasi (879.031.502) (9.683.070.782) Operating Expenses
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Perolehan Aset Tetap 10 - - Acquisition of Fixed Assets
Penerimaan Piutang Lain-Lain Proceeds from Other Recivable
dari Pihak Berelasi 6 - - from Related Parties
Kas Bersih Diperoleh dari (Digunakan untuk) Net Cash Provided by (Used in)
Aktivitas Investasi - - from Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Utang Bank Bank Loans
Penerimaan 16a 173.490.011.770 124.943.437.483 Proceeds
Pembayaran 16a (171.830.985.447) (115.513.662.240) Payments
Pembayaran Liabilitas Sewa - (624.277.457) Payment for Lease Liabilities
Pembayaran Utang Pembelian Liabilities for Purchase of
Aset Tetap - (18.213.819) Fixed Asset
Utang Lain-Lain kepada Pihak Berelasi Other Payable to Related Parties
Pembayaran - (255.000.000) Payments
Kas Bersih Diperoleh dari Net Cash Provided by
Aktivitas Pendanaan 1.659.026.323 8.532.283.967 Financing Activities
PENURUNAN BERSIH KAS NET DECREASE IN CASH
DAN SETARA KAS 779.994.821 (1.150.786.815) AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 918.209.485 2.570.121.355 AT BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 1.698.204.306 1.419.334.540 AT END OF YEAR
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian statements from an integral part of these consolidated
secara keseluruhan financial statements
-4-
Page 9
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM STATEMENTS INTERIM
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
1. UMUM 1. GENERAL
1.a. Pendirian dan Informasi Umum 1.a. Establishment and General Information
PT Indo American Seafoods Tbk PT Indo American Seafoods Tbk (the
(“Perusahaan”) didirikan berdasarkan Akta “Company’s”) was established based on
Notaris No. 5 tanggal 6 April 2006 dari Akhmadi Notarial Deed No. 5 dated April 6, 2006 of
Dachlan, S.H., notaris di Bandar Lampung. Akhmadi Dachlan, S.H., a public notary in
Akta pendirian ini telah disahkan oleh Menteri Bandar Lampung. The Deed of Establishment
Hukum dan Hak Asasi Manusia Republik was approved by the Ministry of Law and
Indonesia dengan Surat Keputusannya Human Rights of the Republic of Indonesia in
No. C-16465HT.01.01.TH.2006 tanggal its Decision Letter No.
6 Juni 2006 dan telah diumumkan dalam C-16465HT.01.01.Year. 2006 dated June 6,
Lembar Berita Negara Republik Indonesia 2006 and was published in the State Gazette
No. AHU-0011137.AH.01.09. Tahun 2010 of the Republic of Indonesia No.
tanggal 12 Februari 2010. AHU-0011137.AH.01.09. Year 2010 dated
February 12, 2010.
Anggaran dasar perusahaan telah beberapa The Company's Articles of Association have
kali mengalami perubahan. Perubahan terakhir undergone several changes. The latest
sebagaimana dinyatakan dalam Akta No. 230 changes as stated on Deed No. 230 dated
tanggal 29 Februari 2024 dari Rosida February, 29 2024 from Rosida Rajagukguk-
Rajagukguk-Siregar, S.H, M.Kn, Notaris di Siregar, S.H, M.Kn, Notary in South Jakarta
Kota Jakarta Selatan, yang telah disahkan oleh City which was ratified by the Minister of Law
Menteri Hukum dan Hak Asasi Manusia and Human Rights of the Republic of
Republik Indonesia berdasarkan Surat Indonesia based on No.
Keputusan No. AH 0013993.AH.01.02.TAHUN AHU-0013993.AH.01.02.TAHUN 2024 dated
2024 tanggal 1 Maret 2024. March 1, 2024.
Sesuai dengan Pasal 3 Anggaran Dasar In accordance with Article 3 of the Company's
Perusahaan, ruang lingkup kegiatan Articles of Association, the scope of the
Perusahaan terutama bergerak dalam bidang Company's activities is mainly engaged in the
Industri pembekuan biota air lainnya, Industri frozen industry of other aquatic biota,
makanan dan maskan olahan, Industri processed food and food industry, minced
berbasis daging lumatan dan surimi, Industri meat and surimi-based industry, minced meat
berbasir lumatan biota air lainnya, and surimi-based industry, wholesale trade of
Perdagangan besar hasil perikanan dan fishery products and wholesale trade of
Perdagangan besar hasil olahan perikanan. processed fishery products. Currently, the
Pada saat ini Perusahaan bergerak dalam Company is engaged in shrimp processing.
bidang pengolahan udang.
Perusahaan memulai operasi komersil pada The Company started its commercial
tahun 2006. operations in 2006.
Perusahaan berdomisili di Lampung dan The Company is domiciled in Lampung and its
berkantor pusat di Jl. Ir. Sutami Km. 13 Desa head office is located at Jl. Ir. Sutami Km. 13
Sukanegara, Kec. Tanjung Bintang, Kab. Desa Sukanegara, Kec. Tanjung Bintang,
Lampung Selatan. Kab. Lampung Selatan.
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025 and December 31,
2024 Perusahaan memiliki karyawan masing- 2024, the company had 138 and 136
masing sebanyak 138 dan 136 (Tidak Audit). employees, respectively (Unaudited).
-5-
Page 10
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
1.b. Susunan Dewan Komisaris dan Direksi 1.b. The Composition of Board of
Commissioners and Directors
Susunan Dewan Komisaris dan Direksi The Company’s Board of Commissioners and
Perusahaan pada tanggal 31 Maret 2025 dan Directors as of March 31, 2025 and December
31 Desember 2024 adalah sebagai berikut: 31, 2024 were as follows:
31 Maret 2025/
March 31, 2025
Dewan Komisaris Board of Commissioners
Komisaris Utama : Saimi Saleh : President Commissioner
Komisaris Independen : Leo Herlambang : Commissioner
Dewan Direksi Board of Directors
Direktur Utama : Ibnu Syena Alfitra : President Director
Direktur : Ibnu Surya Ramadhan : Director
Direktur : Abu Yazid : Director
31 Desember 2024/
December 31, 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama : Saimi Saleh : President Commissioner
Komisaris Independen : Leo Herlambang : Commissioner
Dewan Direksi Board of Directors
Direktur Utama : Ibnu Syena Alfitra : President Director
Direktur : Ibnu Surya Ramadhan : Director
Direktur : Abu Yazid : Director
Sekretaris Perusahaan Corporate Secretary
Berdasarkan Surat Keputusan Direksi Based on Directors Decree No. 09/SK-
No. 09/SK-GCG/IAS/LGL/III/2024 mengenai GCG/IAS/LGL/III/2024 regarding the
penunjukkan Sekretaris Perusahaan PT Indo appointment of the Corporate Secretary of
American Seafoods Tbk tertanggal 1 Maret PT Indo American Seafoods Tbk dated March
2024, Perusahaan telah menunjuk Gustav 1, 2024, the Company’s has appointed
sebagai Sekretaris Perusahaan. Gustav as the Corporate Secretary.
Berdasarkan Surat Keputusan Dewan Based on the Decree of the Board of
Komisaris PT Indo American Seafoods Tbk No. Commissioners of PT Indo American
10/SK-GCG/IAS/LGL/III/2024 tanggal 1 Maret Seafoods Tbk No. 10/SK-
2024, Perusahaan membentuk Komite Audit GCG/IAS/LGL/III/2024 dated March 1, 2024,
adalah sebagai berikut: the Company established the Audit
Committee as follows:
Komite Audit Audit Committee
Ketua : Leo Herlambang : Chief
Anggota : Samsul Huda : Members
Eka Anugeraha Putera
-6-
Page 11
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Kepala Unit Audit Internal Head of Internal Audit Unit
Berdasarkan Surat Keputusan Direksi No. Based on Directors Decree No. 11/SK-
11/SK-GCG/IAS/LGL/III/2024 mengenai GCG/IAS/LGL/III/2024 regarding the
Pengangkatan Kepala Unit Audit Internal Appointment of the Head of the Internal Audit
PT Indo American Seafoods Tbk tertanggal Unit PT Indo American Seafoods Tbk dated
1 Maret 2024, Perusahaan telah menunjuk March 1, 2024 the Company has appointed
Herlina Wahyuni sebagai Kepala Unit Audit Herlina Wahyuni as the Head of the
Internal Perusahaan. Company’s Internal Audit Unit.
Perusahaan tergabung dalam kelompok usaha The Company is part of the PT Indo American
PT Indo American Foods dan Saimi Saleh Foods group, with Saimi Saleh as the ultimate
sebagai pengendali terakhir. controller.
1.c. Struktur Perseroan dan Entitas Anak 1.c. The Company’s Structure and Subsidiary
Rincian entitas anak Grup pada akhir periode Details of the Group’s subsidiary at the end of
pelaporan adalah sebagari berikut: the reportig period are as follows:
Jumlah Aset
Sebelum
Eliminasi Persentase Tahun
31 Desember 2024/ Kepemilikan Operasional
Total assets 31 Desember 2024/ Komersial/
Before Percentage of Start of
Entitas Anak/ Jenis Usaha/ Domisili/ Elimination Ownership Commercial
Subsidiary Business Type Domicile December 31, 2024 December 31, 2024 Operations
PT Indokom Samudra Persada Bidang Lampung Selatan 236.666.719.133 51,22% 2006
(ISP) Pengolahan
Udang/
The Field of
Shrimp Processing
Pada tanggal 28 Desember 2023, Perusahaan On December 28, 2023 the Company
membeli saham PT Indokom Samudra purchased 1,050 shares of PT Indokom
Persada sebanyak 1.050 lembar (“Saham Samudra Persada (“New Shares”), brining the
Baru”), sehingga kepemilikan saham Company’s share ownership in PT Indokom
Perusahaan di PT Indokom Samudra Persada Samudra Persada to 51.22% (1,050 shares).
menjadi 51,22% (1.050 lembar saham).
PT Indokom Samudra Persada (“ISP”) PT Indokom Samudra Persada (“ISP”)
Berdasarkan akta jual beli saham No.149 Based on the deed of sale and purchase of
tanggal 28 Desember 2023 dari Achmad shares No.149 dated December 28, 2023
Kardiansyah, S.H., M.Kn. notaris di Bandar from Achmad Kardiansyah, S.H., M.Kn. notary
Lampung. Perusahaan melakukan pembelian in Bandar Lampung. The Company purchased
saham dengan jumlah nilai akuisisi sebesar shares with a total acquisition value of
Rp 1.050.000.000, yang terdiri dari 1.050 Rp 1,050,000,000, consisting of 1,050 new
lembar saham baru atau ekuivalen dengan shares or equivalent to 51.22% ownership.
51,22% kepemilikan. Kepemilikan 29,27% Ownership of 29.27% of the shares
saham PT Indokom Samudra Persada dimiliki PT Indokom Samudra Persada is owned by
oleh Tn. Saimi Saleh yang merupakan Mr. Saimi Saleh who is the ultimate controller
pengendali akhir Perusahaan dan kepemilikan of the Company and Ownership of 19.51% of
19,51% dimiliki Ibnu Syena Alfitra yang the shares owned by whom a close family
merupakan anggota keluarga dekat Tn Saimi member Mr. Saimi Saleh Ibnu Syena Alfitra to
Saleh, sehingga tidak terdapat kepentingan the reporting entity so there is no non-
non pengendali (non controlling interest) dalam controlling interest in the Group's consolidated
laporan keuangan konsolidasian Grup. financial statements.
-7-
Page 12
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Kombinasi Bisnis Entitas Sepengendali Business Combination of Entities Under
Common Control
Pada 28 Desember 2023, Perusahaan On December 28, 2023, the Company
mengakuisisi saham PT Indokom Samudra acquired shares in PT Indokom Samudra
Persada dengan persentase kepemilikan Persada with an ownership percentage
sebesar 51,22% dengan harga pembelian of 51.22% with a purchase price of
sebesar Rp 1.050.000.000. PT Indokom Rp 1,050,000,000. PT Indokom Samudra
Samudra Persada sebelumnya dikendalikan Persada was previously controlled by Mr.
oleh Tn. Saimi Saleh melalui kepemilikannya Saimi Saleh through his ownership of 60%,
sebesar 60% selanjutnya setelah akuisisi following the acquisition of PT Indokom
PT Indokom Samudra Persada oleh Samudra Persada by the Company, Mr. Saimi
Perusahaan, Tn. Saimi Saleh tetap memiliki Saleh still has control of PT Indokom Samudra
pengendalian terhadap PT Indokom Samudra Persada through his ownership in PT Indo
Persada melalui kepemilikannya di PT Indo American Food amounting to 60%. Thus,
American Food sebesar 60%. Dengan because the Company and PT Indokom
demikian karena Perusahaan dan PT Indokom Samudra Persada are entities under common
Samudra Persada merupakan entitas control, the acquisition was recorded using the
sepengendali, akuisisi tersebut dicatat dengan Pooling of Interest method.
menggunakan metode penyatuan kepentingan
(Pooling of Interest).
Tabel berikut merangkum nilai buku aset yang The following table summarizes the book
diperoleh, liabilitas dan kepentingan non- values of acquired assets, liabilities and non-
pengendali yang timbul dari kombinasi bisnis controlling interests arising from business
entitas sepengendali: combinations of entities under common
control:
Nilai Tercatat pada
Saat Akuisisi/
Carrying Value at
Time of
Acquisition
Aset Lancar 185.750.551.056 Current Assets
Aset Tidak Lancar 62.740.330.545 Non-Current Assets
Total Aset 248.490.881.601 Total Assets
Total Liabilitas Jangka Pendek 216.919.018.164 Current Liabilities
Total Liabilitas Jangka Panjang 6.654.137.321 Non- Current Liabilities
Total Liabilitas 223.573.155.485 Total Liabilities
Total Aset Neto Teridentifikasi dengan Nilai Buku 24.917.726.116 Total Identified Net Assets with Book Value
Dikurangi Imbalan yang Dibayarkan (1.050.000.000) Less Rewards Paid
Jumlah Nilai Transaksi dengan Entitas Total Value of Transactions with Entitiy
Sepengendali (Catatan 22) 23.867.726.116 Under Common Control (Note 22)
1.d. Penawaran Umum Saham Perusahaan 1.d. The Company’s Public Offering of Share
Pada tanggal 27 Juni 2024, Perusahaan On June 27, 2024, the Company obtained an
memperoleh pernyataan efektif dari Ketua effective statement from the Chairman of the
Dewan Komisioner Otoritas Jasa Keuangan Board of Commissioners of the Financial
(OJK) dengan suratnya No. S-81/D.04/2024 Services Authority (OJK) with its letter
untuk melakukan penawaran umum perdana No. S-81/D.04/2024 to conduct an initial public
290.000.000 saham kepada masyarakat. Pada offering of 290,000,000 shares to the public.
tanggal 8 Juli 2024, saham tersebut telah On July 8, 2024, the shares were listed on the
dicatatkan pada Bursa Efek Indonesia. Indonesia Stock Exchange.
-8-
Page 13
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pada tanggal 8 Juli 2024, 1.100.000.000 As at July 8, 2024, 1,100,000,000 shares
saham milik Pemegang. Saham pendiri telah owned by the founding Shareholders have
tercatat pada Bursa Efek Indonesia. been listed on the Indonesia Stock Exchange.
1.e. Penyelesaian Laporan Keuangan 1.e. Consolidated Financial Statement
Konsolidasian Completion
Manajemen bertanggung jawab atas Management is responsible for the
penyusunan dan penyajian laporan keuangan preparation and presentation of these
konsolidasian ini yang telah diselesaikan dan consolidated financial statements which have
disetujui untuk diterbitkan oleh Direksi pada been completed and approved for publication
tanggal 29 April 2025. by the Board of Directors on April 29, 2025.
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICIES
MATERIAL INFORMATION
2.a. Pernyataan Kepatuhan 2.a. Compliance Statement
Laporan Keuangan Konsolidasian Grup The Consolidated Financial Statements of
disusun dan disajikan sesuai dengan Standar the Group are prepared and presented in
Akuntansi Keuangan di Indonesia yang accordance with Indonesian Financial
meliputi Pernyataan Standar Akuntansi Accounting Standards which include the
Keuangan (PSAK) dan Interpretasi Standar PSAK and ISAK issued by the Financial
Akuntansi Keuangan (ISAK) yang diterbitkan Accounting Standard Board – Institute of
oleh Dewan Standar Akuntansi Keuangan – Indonesian Chartered Accountants
Ikatan Akuntan Indonesia (DSAK-IAI) dan (DSAK-IAI) , and capital market regulation
peraturan pasar modal antara lain Peraturan including the Regulation of Financial
Otoritas Jasa Keuangan/Badan Pengawas Services Authority/Capital Market and
Pasar Modal dan Lembaga Keuangan Supervisory Board of Financial Institution
(OJK/Bapepam-LK) No. VIII.G.7 tentang (OJK/Bapepam-LK) No. VIII.G.7 regarding
Penyajian dan Pengungkapan Laporan Presentation and Disclosure of Financial
Keuangan Emiten atau Perusahaan Publik. Statements of the Issuer or Public Company.
2.b. Dasar Penyusunan Laporan Keuangan 2.b. Basis of Consolidated Financial
Konsolidasian Statements
Laporan keuangan Konsolidasian Grup, The Consolidated financial statements of the
kecuali laporan arus kas, disusun Group, except for the statement of cash
berdasarkan konsep akrual dengan flows, are prepared on the accrual basis
menggunakan konsep biaya historis, kecuali using the historical cost concept of
seperti yang disebutkan dalam catatan atas accounting, except as disclosed in the
laporan keuangan konsolidasian yang relevant notes to the consolidated financial
relevan. statements.
Laporan arus kas konsolidasian disajikan The Consolidated statement of cash flows is
dengan metode langsung, menyajikan prepared using the direct method, presents
penerimaan dan pengeluaran kas dan bank receipts and disbursements of cash and cash
yang diklasifikasikan sebagai aktivitas equivalents by classifying into operating,
operasi, investasi dan pendanaan. investing and financing activities.
-9-
Page 14
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Mata uang pelaporan yang digunakan dalam The reporting currency used in the
laporan keuangan konsolidasian adalah consolidated financial statements is Rupiah
Rupiah yang merupakan mata uang which is the Group’s functional currency.
fungsional Grup. Seluruh angka dalam Figures in the consolidated financial
laporan keuangan konsolidasian ini disajikan statements are presented in full of Rupiah,
dalam Rupiah penuh, kecuali bila dinyatakan unless otherwise stated.
lain.
2.c. Perubahan atas Pernyataan Standar 2.c. Amendments and Improvements
Akuntansi Keuangan (PSAK) Statements of Financial Accounting
Standards (PSAK)
Dewan Standar Akuntansi Keuangan Ikatan The Financial Accounting Standards Board
Akuntan Indonesia (“DSAK-IAI”) telah of the Indonesian Institute of Accountants
menerbitkan amendemen dan interpretasi (“DSAK-IAI”) has issued amendments and
yang berlaku efektif mulai 1 Januari 2024 interpretations that will be effective starting
sebagai berikut: January 1, 2024, as follows:
- Kerangka Standar Pelaporan Keuangan - The Indonesian Financial Reporting
Indonesia (“KSPKI”) dan perubahan Standard Framework (“KSPKI”) and the
nomenklatur PSAK dan ISAK dalam changes in the nomenclature of PSAK
Standar Akuntansi Keuangan Indonesia and ISAK in the Indonesian Financial
(sebelumnya Standar Akuntansi Accounting Standards (previously
Keuangan), berlaku efektif tanggal known as Financial Accounting
1 Januari 2024. KSPKI mengatur pilar Standards) will take effect on January 1,
SAK yang berlaku di Indonesia, kriteria, 2024. KSPKI regulates the pillars of
dan perpindahan antar pilar SAK, SAK applicable in Indonesia, the
sedangkan perubahan nomenklatur criteria, and the transition between SAK
mengatur ketentuan penomoran PSAK pillars, while the changes in
dan ISAK yang mengacu pada IFRS nomenclature govern the numbering
Accounting Standards. provisions of PSAK and ISAK that refer
to IFRS Accounting Standards.
- Amendemen PSAK 201: “Penyajian - Amendment to PSAK 201:
Laporan Keuangan” terkait klasifikasi “Presentation of Financial Statements”
liabilitas sebagai jangka pendek atau regarding the classification of liabilities
jangka panjang; as current or non-current;
- Amendemen PSAK 116: “Sewa” terkait - Amendments of PSAK 116 “Leases”
liabilitas sewa pada transaksi jual dan regarding lease liabilities in sale-and-
sewa-balik; lease back transactions;
- Amendemen PSAK 207 dan PSAK 107 - Amendments to PSAK 207 and PSAK
terkait “laporan arus kas” dan “instrumen 107 regarding “statement of cash flows”
keuangan pengungkapan”. and “disclosure financial instrument”.
Penerapan dari amendemen dan interpretasi The application of the above amendments
di atas tidak menimbulkan perubahan and interpretations does not result in any
substansial atas kebijakan akuntansi substantial changes to the Company’s
Perusahaan dan tidak memiliki dampak accounting policies and does not have a
material terhadap Laporan Keuangan material impact on the Consolidated
Konsolidasian pada tahun berjalan atau Financial Statements for the current year or
tahun sebelumnya. prior years.
- 10 -
Page 15
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2.d. Dasar Konsolidasian 2.d. Basis of Consolidation
Laporan keuangan konsolidasian The consolidated financial statements
menggabungkan laporan keuangan incorporate the financial statements of the
Perusahaan dan entitas yang dikendalikan Company and entity (including structured
oleh Perusahaan. Pengendalian tercapai entities) controlled by the Company. Control
dimana Perusahaan memiliki kekuasaan atas is achieved where the Company has the
investee; eksposur atau hak atas imbal hasil power over the investee; is exposed, or has
variabel dari keterlibatannya dengan rights, to variable returns from its
investee; dan kemampuan untuk involvement with the investee; and has the
menggunakan kekuasaannya atas investee ability to use its power to affect its returns.
untuk mempengaruhi jumlah imbal hasil
investor.
Perusahaan menilai kembali apakah entitas The Company reassessment whether or not
tersebut adalah investee jika fakta dan it controls an investee if facts and
keadaan yang mengindikasikan adanya circumstances indicate that there are
perubahan terhadap satu atau lebih dari tiga changes to one or more of the three
elemen pengendalian yang disebutkan di elements of control listed above.
atas.
Ketika Perusahaan memiliki kurang dari hak When the Company has less than a majority
suara mayoritas di-investee, ia memiliki of the voting rights of an investee, it has
kekuasaan atas investee ketika hak suara power over the investee when the voting
investor cukup untuk memberinya rights are sufficient to give it the practical
kemampuan praktis untuk mengarahkan ability to direct the relevant activities of the
aktivitas relevan secara sepihak. investee unilaterally.
Perusahaan mempertimbangkan seluruh The Company considers all relevant facts
fakta dan keadaan yang relevan dalam and circumstances in assessing whether or
menilai apakah hak suara Perusahaan cukup not the Company’s voting rights in an
untuk memberikan Perusahaan kekuasaan, investee are sufficient to give it power,
termasuk (i) ukuran kepemilikan hak suara including (i) the size of the Company’s
Perusahaan relatif terhadap ukuran dan holding of voting rights relative to the size
penyebaran kepemilikan pemilik hak suara and dispersion of holding of the other vote
lain; (ii) hak suara potensial yang dimiliki oleh holders; (ii) potential voting rights held by the
Perusahaan, pemegang suara lain atau pihak Company, other vote holders or other
lain; (iii) hak yang timbul dari pengaturan parties; (iii) rights arising from other
kontraktual lain; dan (iv) setiap fakta dan contractual arrangements; and (iv) any
keadaan tambahan apapun mengindikasikan additional facts and circumstances that
bahwa Perusahaan memiliki, atau tidak indicate that the Company has, or does not
memiliki, kemampuan kini untuk have, the current ability to direct the relevant
mengarahkan aktivitas yang relevan pada activities at the time that decisions need to
saat keputusan perlu dibuat, termasuk pola be made, including voting patterns at
suara pemilikan dalam Rapat Umum previous shareholders’ meetings.
Pemegang Saham (RUPS) sebelumnya.
- 11 -
Page 16
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Konsolidasi entitas anak dimulai ketika Consolidation of a subsidiary begins when
Perusahaan memperoleh pengendalian atas the Company obtains control over the
entitas anak dan akan dihentikan ketika subsidiary and ceases when the Company
Perusahaan kehilangan pengendalian pada losess control of the subsidiary. Specifically,
entitas anak. Secara khusus, pendapatan income and expense of a subsidiary
dan beban entitas anak diakuisisi atau dijual acquired or disposed of during the year are
selama tahun berjalan termasuk dalam included in the consolidated statement of
laporan laba rugi konsolidasian dan profit or loss and other comprehensive
penghasilan komprehensif lain dari tanggal income from the date the Company gains
diperolehnya pengendalian Perusahaan control until the date when the Company
sampai tanggal ketika Perusahaan berhenti ceases to control the subsidiary.
untuk mengendalikan entitas anak.
Laba rugi dan setiap komponen penghasilan Profit or loss and each component of other
komprehensif lain diatribusikan kepada comprehensive income are attted to the
pemilik 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 attted to the owners
entitas anak kepada pemilik entitas induk dan of the Company and the non-controlling
kepentingan non-pengendali meskipun hal interest even if this results in the non-
tersebut mengakibatkan kepentingan controlling interest having a deficit balance.
nonpengendali memiliki saldo defisit.
Jika diperlukan, penyesuaian dapat dilakukan When necessary, adjustments are made to
terhadap laporan keuangan entitas anak agar the financial statements of subsidiaries to
kebijakan akuntansi yang digunakan sesuai bring their accounting policies in line with the
dengan kebijakan akuntansi yang digunakan Group’s accounting policies.
oleh Grup.
Seluruh aset dan liabilitas dalam intra All assets and liabilities with intragroup
kelompok usaha, ekuitas, pendapatan, biaya equity, income, expenses and cash flows
dan arus kas yang berkaitan dengan relating to transactions between members of
transaksi dalam kelompok usaha dieliminasi the Group are eliminated in full on
secara penuh pada saat konsolidasian. consolidation.
Kepentingan non-pengendali pada entitas Non-controlling interests in subsidiaries are
anak diidentifikasi secara terpisah dan identified separately and presented within
disajikan dalam ekuitas. Kepentingan non- equity. The interest of non-controlling
pengendali pemegang saham awalnya diukur shareholders maybe initially measured either
baik pada nilai wajar ataupun pada proporsi at fair value or at the non-controlling
pemilikan kepentingan non-pengendali dari interests’ proportionate share of the
nilai wajar aset neto yang dapat diidentifikasi recognized amounts of the fair value of the
dari pihak yang diakuisisi. Pilihan pengukuran acquiree’s identifiable net asset. The choice
dilakukan pada akuisisi dengan dasar of measurement is made on acquisition by
akuisisi. Setelah akuisisi, jumlah tercatat acquisition basis. Subsequent to acquisition,
kepentingan non-pengendali adalah jumlah the carrying amount of non-controlling
kepemilikan pada pengakuan awal ditambah interests is the amount of those interests at
bagian kepentingan non-pengendali dari initial recognition plus non-controlling
perubahan selanjutnya dalam ekuitas. interests’ share of subsequent changes in
equity.
- 12 -
Page 17
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Seluruh laba rugi komprehensif diatribusikan Total comprehensive income of subsidiaries
pada kepentingan non-pengendali bahkan is attted to the owners of the Company and
jika hal ini mengakibatkan kepentingan non- to the non-controlling interests even if this
pengendali mempunyai saldo defisit. results in the non-controlling interests having
deficit balance.
Perubahan dalam bagian kepemilikan Grup Changes in the Group’s ownership interest in
pada entitas anak yang tidak mengakibatkan existing subsidiaries that do not result in the
hilangnya pengendalian dicatat sebagai Group losing control over the subsidiaries
transaksi ekuitas. Nilai tercatat kepentingan are accounted for as equity transactions.
Grup dan kepentingan non-pengendali The carrying amounts of the Group’s interest
disesuaikan untuk mencerminkan perubahan and the non-controlling interest are adjusted
bagian kepemilikannya atas entitas anak. to reflect the changes in their relative interest
Setiap perbedaan antara jumlah kepentingan in the subsidiaries. Any difference between
non-pengendali disesuaikan dan nilai wajar the amount by which the non-controlling
imbalan yang diberikan atau diterima diakui interest are adjusted and the fair value of the
secara langsung dalam ekuitas dan consideration paid or received is recognized
diatribusikan pada pemilik entitas induk. directly in equity and attted to owners of the
Company.
Ketika Grup kehilangan pengendalian pada When the Group losses control of a
entitas anak, keuntungan atau kerugian subsidiary, a gain or loss is recognized in
diakui dalam laba rugi dan dihitung sebagai profit or loss and is calculated as the
perbedaan antara (i) agregat nilai wajar difference between (i) the aggregate of the
pembayaran yang diterima dan nilai wajar fair value of the consideration received and
sisa kepemilikan (retained interest) dan (ii) the fair value of any retained interest and (ii)
jumlah tercatat sebelumnya dari aset the previous carrying amount of the assets
(termasuk goodwill), dan liabilitas dari entitas (including goodwill), and liabilities of the
anak dan setiap kepentingan non- subsidiary and any non-controlling interest.
pengendali.
Seluruh jumlah yang diakui sebelumnya All amounts previously recognized in other
dalam penghasilan komprehensif lain yang comprehensive income in relation to that
terkait dengan entitas anak yang dicatat subsidiary are accounted for as if the Group
seolah-olah Grup telah melepaskan secara had directly disposed of the related assets or
langsung aset atau liabilitas terkait entitas liabilities of the subsidiary (i.e. reclassified to
anak (yaitu direklasifikasi ke laba rugi atau profit or loss or transferred to another
ditransfer ke kategori lain dari ekuitas category of equity as specified/permitted by
sebagaimana ditentukan/diizinkan oleh applicable accounting standards). The fair
standar akuntansi yang berlaku). Nilai wajar value of any investment retained in the
setiap sisa investasi pada entitas anak former subsidiary at the date when control is
terdahulu pada tanggal hilangnya lost is regarded as the fair value on initial
pengendalian dianggap sebagai nilai wajar recognition for subsequent accounting under
pada saat pengakuan awal untuk akuntansi PSAK 102, “Financial Instruments”:
berikutnya dalam PSAK 102, “Instrumen Recognition and Measurement or, when
Keuangan”: Pengakuan dan Pengukuran applicable, the cost on initial recognition of
atau, ketika berlaku, biaya perolehan pada an investment in an associate or a jointly
saat pengakuan awal dari investasi pada controlled entity.
entitas asosiasi atau ventura bersama.
- 13 -
Page 18
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2.e. Kombinasi Bisnis 2.e. Business Combinations
Akuisisi bisnis dicatat dengan menggunakan Acquisitions of businesses are accounted for
metode akuisisi. Imbalan yang dialihkan using the acquisition method.
dalam suatu kombinasi bisnis diukur pada The consideration transferred in a business
nilai wajar, yang dihitung sebagai hasil combination is measured at fair value, which
penjumlahan dari nilai wajar tanggal akuisisi is calculated as the sum of the acquisition-
atas seluruh aset yang dialihkan oleh Grup, date fair values of the assets transferred by
liabilitas yang diakui oleh Grup kepada the Group, liabilities incurred by the Group to
pemilik sebelumnya dari pihak yang diakuisisi the former owners of the acquiree, and the
dan kepentingan ekuitas yang diterbitkan equity interests issued by the Group in
oleh Grup dalam pertukaran pengendalian exchange for control of the acquiree.
dari pihak yang diakuisisi. Biaya-biaya terkait Acquisition-related costs are recognized in
akuisisi diakui di dalam laba rugi pada saat profit or loss as incurred.
terjadinya.
Pada tanggal akuisisi, aset teridentifikasi At the acquisition date, the identifiable assets
yang diperoleh dan liabilitas yang diambil alih acquired and the liabilities assumed are
diakui pada nilai wajar kecuali untuk aset dan recognized at their fair value except for
liabilitas tertentu yang diukur sesuai dengan certain assets and liabilities that are
standar yang relevan. measured in accordance with the relevant
standards.
Goodwill diukur sebagai selisih lebih dari nilai Goodwill is measured as the excess of the
gabungan dari imbalan yang dialihkan, sum of the consideration transferred,
jumlah setiap kepentingan non-pengendali the amount of any non-controlling interests in
pada pihak diakuisisi dan nilai wajar pada the acquiree, and the fair value of the
tanggal akuisisi kepentingan ekuitas yang acquirer’s previously held equity interest in
sebelumnya dimiliki oleh pihak pengakuisisi the acquire (if any) over the net of the
pada pihak diakuisisi (jika ada) atas jumlah acquisition-date amounts of the identifiable
neto dari aset teridentifikasi yang diperoleh assets acquired and the liabilities assumed.
dan liabilitas yang diambil alih pada tanggal
akuisisi.
Jika, setelah penilaian kembali, jumlah neto If, after the reassessment, the net of the
dari aset teridentifikasi yang diperoleh dan acquisition date amounts of the identifiable
liabilitas yang diambil alih pada tanggal assets acquired and liabilities assumed
akuisisi melebihi jumlah imbalan yang exceeds the sum of the consideration
dialihkan, jumlah dari setiap kepentingan transferred, the amount of any non-
non-pengendali pada pihak diakuisisi dan controlling interests in the acquiree and the
nilai wajar pada tanggal akuisisi kepentingan fair value of the acquirer’s previously held
ekuitas yang sebelumnya dimiliki oleh pihak interest in the acquiree (if any), the excess is
pengakuisisi pada pihak diakuisisi (jika ada), recognized immediately in profit or loss as a
selisih lebih diakui segera dalam laba rugi bargain purchase option.
sebagai pembelian dengan diskon.
- 14 -
Page 19
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Kepentingan non-pengendali yang Non-controlling interests that are present
menyajikan bagian kepemilikan dan ownership interests and entitle their holders
memberikan mereka hak atas bagian to approportionate share of the entity’s net
proposional dari aset neto entitas dalam hal assets in the event of liquidation may be
terjadi likuidasi pada awalnya diukur baik initially measured either at fair value or at the
pada nilai wajar ataupun pada bagian non-controlling interests’ proportionate share
proporsional kepemilikan kepentingan non- of the acquiree’s identifiable net assets.
pengendali atas aset neto teridentifikasi dari The choice of measurement basis is made
pihak yang diakuisisi. Pilihan dasar on a transaction-by transaction basis. Other
pengukuran dilakukan atas dasar transaksi. types of non-controlling interests are
Kepentingan non-pengendali jenis lain diukur measured at fair value or, when applicable,
pada nilai wajar atau, jika berlaku, pada dasar on the basis specified in another accounting
pengukuran lain yang ditentukan oleh standar standard.
akuntansi lain.
Bila imbalan yang dialihkan oleh Grup dalam When the consideration transferred by the
suatu kombinasi bisnis termasuk aset atau Group in a business combination includes
liabilitas yang berasal dari pengaturan assets or liabilities resulting from a
imbalan kontinjen (contingent consideration contingent consideration arrangement, the
arrangement), imbalan kontinjen tersebut contingent consideration is measured at its
diukur pada nilai wajar pada tanggal akuisisi acquisition-date fair value and included as
dan termasuk sebagai bagian dari imbalan part of the consideration transferred in a
yang dialihkan dalam suatu kombinasi bisnis. business combination.
Perubahan dalam nilai wajar atas imbalan Changes in the fair value of the contingent
kontinjen yang memenuhi syarat sebagai consideration that qualify as measurement
penyesuaian periode pengukuran period adjustments are adjusted
disesuaikan secara retrospektif, dengan retrospectively, with corresponding
penyesuaian terkait terhadap goodwill. adjustments against goodwill. Measurement
Penyesuaian periode pengukuran adalah period adjustments are adjustments that
penyesuaian yang berasal dari informasi arise from additional information obtained
tambahan yang diperoleh selama periode during the measurement period (which
pengukuran (yang tidak melebihi satu tahun cannot exceed one year from the acquisition
sejak tanggal akuisisi) tentang fakta-fakta date) about facts and circumstances that
dan kondisi yang ada pada tanggal akuisisi. existed at the acquisition date.
Perubahan selanjutnya dalam nilai wajar atas Subsequent changes in fair value of
imbalan kontinjen yang tidak memenuhi contingent consideration that do not qualify
syarat sebagai penyesuaian periode as measurement period adjustments
pengukuran tergantung pada bagaimana depends on how the contingent
imbalan kontinjen tersebut diklasifikasikan. consideration is classified. Contingent
Imbalan kontinjen yang diklasifikasikan consideration that is classified as equity is
sebagai ekuitas tidak diukur kembali pada not remeasured at subsequent reporting
tanggal sesudah tanggal pelaporan dan dates and its subsequent settlement is
penyelesaian selanjutnya dicatat dalam accounted for within equity. Contingent
ekuitas. Imbalan kontinjen yang consideration that is classified as an asset or
diklasifikasikan sebagai aset atau liabilitas liability is remeasured subsequent to
diukur setelah tanggal pelaporan sesuai reporting dates in accordance relevant
dengan standar akuntansi yang relevan accounting standards recognized gain or
dengan mengakui keuntungan atau kerugian loss related in profit or loss or in
terkait dalam laba rugi atau dalam other comprehensive income (OCI).
penghasilan komprehensif lain (OCI).
- 15 -
Page 20
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Bila suatu kombinasi bisnis dilakukan secara When a business combination is achieved in
bertahap, kepemilikan terdahulu Grup atas stages, the Group’s previously held equity
pihak terakuisisi diukur kembali ke nilai wajar interest in the acquiree is remeasured to fair
pada tanggal akuisisi dan keuntungan atau value at the acquisition date and the resulting
kerugiannya, jika ada, diakui dalam laba rugi. gain or loss, if any, is recognized in profit or
Jumlah yang berasal dari kepemilikan loss. Amounts arising from interests in the
sebelum tanggal akuisisi yang sebelumnya acquiree prior to the acquisition date that
telah diakui dalam penghasilan komprehensif have previously been recognized in other
lain direklasifikasi ke laba rugi dimana comprehensive income are reclassified to
perlakuan tersebut akan sesuai jika profit or loss where such treatment would be
kepemilikannya dilepas/dijual. appropriate if that interests were disposed of.
Jika akuntansi awal untuk kombinasi bisnis If the initial accounting for a business
belum selesai pada akhir periode pelaporan combination is incomplete by the end of the
saat kombinasi terjadi, Grup melaporkan reporting period in which the combination
jumlah sementara untuk pos-pos yang proses occurs, the Group reports provisional
akuntansinya belum selesai dalam laporan amounts for the items for which the
keuangannya. Selama periode pengukuran, accounting is incomplete. Those provisional
pihak pengakuisisi menyesuaikan, aset atau amounts are adjusted during the
liabilitas tambahan yang diakui, untuk measurement period, or additional assets or
mencerminkan informasi baru yang diperoleh liabilities are recognized, to reflect new
tentang fakta dan keadaan yang ada pada information obtained about facts and
tanggal akuisisi dan, jika diketahui, akan circumstances that existed as of the
berdampak pada jumlah yang diakui pada acquisition date that, if known, would have
tanggal tersebut. affected the amount recognized as of that
date.
2.f. Instrumen Keuangan 2.f. Financial Instruments
Instrumen keuangan adalah kontrak yang A financial instrument is any contract that
menimbulkan aset keuangan bagi suatu Grup gives rise to a financial asset for one Grup
dan liabilitas keuangan atau instrumen and a financial liability or equity instrument
ekuitas bagi Perusahaan yang lain. for another Company.
(i) Aset Keuangan (i) Financial Assets
Pengakuan awal Initial Recognition
Klasifikasi dan pengukuran aset keuangan Classification and measurement of
harus didasarkan pada bisnis model dan financial assets are based on business
arus kas kontraktual – apakah semata dari model and contractual cash flows –
pembayaran pokok dan bunga. whether from solely payment of principal
and interest.
Aset keuangan diklasifikasikan dalam dua Financial assets are classified in the two
kategori sebagai berikut: categories as follows;
1) Aset keuangan yang diukur pada biaya 1) Financial assets at amortised cost.
perolehan yang diamortisasi.
2) Aset keuangan yang diukur dengan 2) Financial assets at fair value through
nilai wajar melalui laba rugi atau profit and loss (“FVTPL”) or other
melalui penghasilan komprehensif comprehensive income (“FVOCI”).
lain.
- 16 -
Page 21
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Grup menentukan klasifikasi aset The Group determines the
keuangan tersebut pada pengakuan classification of its financial assets at
awal dan tidak bisa melakukan initial recognition and can not change
perubahan setelah penerapan awal the classification already made at
tersebut. initial adoption.
Semua aset keuangan pada awalnya diakui All financial assets are recognized initially
sebesar nilai wajarnya ditambah dengan at fair value plus transaction costs, except
biaya-biaya transaksi, kecuali aset keuangan in the case of financial assets which are
dicatat pada nilai wajar melalui laba rugi. recorded at fair value through profit or
loss.
Aset keuangan meliputi kas dan bank, Financial assets in this category are
piutang usaha dan piutang lainnya. Aset classified as current assets if expected to
keuangan diklasifikasikan sebagai aset be settled within 12 months, otherwise
lancar, jika jatuh tempo dalam waktu 12 they are classified as non-current.
bulan, jika tidak maka aset keuangan ini
diklasifikasikan sebagai aset tidak lancar.
Pengukuran setelah pengakuan awal Subsequent measurement
Pengukuran aset keuangan setelah The subsequent measurement of
pengakuan awal tergantung pada financial assets depends on their
klasifikasinya sebagai berikut: classification as follows:
1) Aset keuangan yang diukur dengan biaya 1) Financial assets at amortised cost.
perolehan yang diamortisasi.
Aset keuangan yang diukur dengan biaya Financial assets at amortised cost
diamortisasi selanjutnya diukur dengan are subsequently measured using
menggunakan metode suku bunga efektif the Effective Interest Rate (“EIR”)
(Effective Interest Rate) (“EIR”), setelah method, less impairment. Amortised
dikurangi dengan penurunan nilai. Biaya cost is calculated by taking into
perolehan yang diamortisasi dihitung account any discount or premium on
dengan memperhitungkan diskonto atau acquisition fees or costs that are an
premi atas biaya akuisisi atau biaya yang integral part of the EIR. The EIR
merupakan bagian integral dari EIR amortisation is included in the profit
tersebut. Amortisasi EIR dicatat dalam or loss. The losses arising from
laporan laba rugi. Kerugian yang timbul impairment are also recognised in
dari penurunan nilai juga diakui pada the profit or loss.
laporan laba rugi.
Aset keuangan yang diukur dengan biaya The Group’s financial assets at
diamortisasi Grup terdiri dari kas dan amortised cost consisted of cash
setara kas, piutang usaha, dan piutang and cash equivalents, trade account
lain-lain. receivable and other receivable.
2) Aset keuangan yang diukur pada nilai 2) Financial assets at fair value through
wajar melalui laba rugi atau melalui other comprehensive income.
penghasilan komprehensif lain.
- 17 -
Page 22
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Aset keuangan yang diukur pada nilai Financial assets at fair value through
wajar melalui laba rugi atau melalui other comprehensive income are
penghasilan komprehensif lain selanjutnya subsequently carried in the
disajikan dalam laporan posisi keuangan consolidated statement of financial
konsolidasian sebesar nilai wajar, dengan position at fair value, with changes in
perubahan nilai wajar yang diakui dalam fair value recognised in the other
laba rugi atau penghasilan komprehensif comprehensive income.
lain.
Grup tidak memiliki aset keuangan yang The Group does not have financial
diukur pada nilai wajar melalui laba rugi assets that are measured at fair
atau melalui penghasilan komprehensif value through profit or loss or
lain. through other comprehensive
income.
Penghentian pengakuan Derecognition
Aset keuangan (atau mana yang berlaku, All financial assets are recognized initially
bagian dari aset keuangan atau bagian at fair value plus transaction costs, except
dari kelompok aset keuangan sejenis) in the case of financial assets which are
dihentikan pengakuannya pada saat: recorded at fair value through profit or
loss:
1) Hak untuk menerima arus kas yang 1) The rights to receive cash flows from
berasal dari aset tersebut telah the asset have expired; or
berakhir; atau
2) Grup telah mentransfer hak mereka 2) The Group has transferred the rights
untuk menerima arus kas yang to receive cash flows from the asset
berasal dari aset atau berkewajiban or has assumed an obligation to pay
untuk membayar arus kas yang the received cash flows in full
diterima secara penuh tanpa without material delay to a third party
penundaan yang material kepada under a “pass-through”
pihak ketiga dalam perjanjian arrangement, and either (a) the
“pass-through”, dan salah satu Company has transferred
diantara (a) Perusahaan telah substantially all the risks and
mentransfer secara substansial rewards of the asset, or (b) the
seluruh risiko dan manfaat dari aset, Company has neither transferred
atau (b) Perusahaan tidak nor retained substantially all the
mentransfer atau mempertahankan risks and rewards of the asset, but
secara substansial seluruh risiko dan has transferred control of the asset.
manfaat atas aset, namun telah
mentransfer kendali atas aset
tersebut.
(ii) Liabilitas Keuangan (ii) Financial Liabilities
Pengakuan awal Initial Recognition
Tidak terdapat perubahan dalam There are no changes in classification
klasifikasi dan pengukuran liabilitas and measurement of financial liabilities.
keuangan.
- 18 -
Page 23
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Liabilitas keuangan dalam lingkup PSAK Financial liabilities within the scope of
109 diklasifikasikan sebagai berikut: PSAK 109 are classified as follows:
1) Liabilitas keuangan yang diukur 1) Financial liabilities at amortised cost.
dengan biaya perolehan yang
diamortisasi.
2) Liabilitas keuangan yang diukur 2) Financial liabilities measured at fair
dengan nilai wajar melalui laba rugi value through profit or loss (FVTPL)
atau melalui penghasilan or through comprehensive income
komprehensif lain. (FVOCI).
Grup menentukan klasifikasi liabilitas The Group determines the classification
keuangan pada saat pengakuan awal. of its financial liabilities at initial
recognition.
Pada tanggal 31 Desember 2024 dan As of December 31, 2024 and 2023 the
2023, Grup hanya memiliki liabilitas Group only had financial liabilities
keuangan yang diukur pada biaya measured at amortised cost.
perolehan diamortisasi.
Pengukuran setelah pengakuan awal Subsequent measurement
Setelah pengakuan awal, yaitu pada nilai After initial recognition which is at fair
wajar ditambah biaya transaksi, value plus transaction costs,
Perusahaan mengukur seluruh liabilitas the Company measures all financial
keuangan pada biaya perolehan liabilities at amortised cost using
diamortisasi dengan menggunakan effective interest rate method.
metode suku bunga efektif.
Penghentian pengakuan Derecognition
Liabilitas keuangan dihentikan Financial liabilities are derecognized
pengakuannya ketika liabilitas keuangan when extinguished.
telah berakhir.
(iii) Instrumen Keuangan Disalinghapus (iii) Offsetting Financial Instruments
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are offset
disalinghapus dan jumlah netonya and the net amount is reported in
dilaporkan pada laporan posisi keuangan statements of financial position when
ketika terdapat hak yang berkekuatan there is a legally enforceable right to
hukum untuk melakukan saling hapus offset the recognised amounts and there
atas jumlah yang telah diakui tersebut is an intention to settle on a net basis, or
dan adanya niat untuk menyelesaikan realise the asset and settle the liability
secara neto, atau untuk merealisasikan simultaneously.
aset dan menyelesaikan liabilitas secara
bersamaan.
- 19 -
Page 24
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Hak yang berkekuatan hukum tidak boleh The legally enforceable right must not be
tergantung pada kejadian di masa yang contingent on future events and must be
akan datang dan harus dapat enforceable in the normal course of
dilaksanakan dalam kondisi bisnis yang business and in the event of default,
normal dan dalam keadaan lalai, tidak insolvency or bankruptcy of the Group or
dapat membayar atau kebangkrutan the counterparty.
Grup atau pihak lawan.
2.g. Penurunan Nilai Aset Keuangan 2.g. Impairment of Financial Assets
Pada setiap periode pelaporan, Grup menilai At each reporting date, the Group assess
apakah risiko kredit dari instrumen keuangan whether the credit risk on a financial
telah meningkat secara signifikan sejak instrument has increased significantly since
pengakuan awal. Ketika melakukan initial recognition. When making the
penilaian, Grup menggunakan perubahan assessment, the Group use the change in
atas risiko gagal bayar yang terjadi the risk of a default occurring over the
sepanjang perkiraan usia instrumen expected life of the financial instrument.
keuangan.
Grup menerapkan pendekatan umum The Group applies the PSAK 109 general
PSAK 109 untuk mengukur kerugian kredit approach to measuring expected credit
ekspektasian yang menggunakan penyisihan losses which uses a lifetime expected loss
kerugian ekspektasian sepanjang umurnya allowance for all trade receivables and other
untuk semua piutang dagang dan aset financial assets.
keuangan lainnya.
Dalam melakukan penilaian, Grup To make that assessment, the Group
membandingkan antara risiko gagal bayar compare the risk of a default occurring on the
yang terjadi atas instrumen keuangan pada financial instrument as at the reporting date
saat tanggal pelaporan dengan risiko gagal with the risk of a default occurring on the
bayar yang terjadi atas instrumen keuangan financial instrument as at the date of initial
pada saat pengakuan awal dan recognition and consider reasonable and
mempertimbangkan kewajaran serta supportable information, that is available
ketersediaan informasi, yang tersedia tanpa without undue cost or effort at the reporting
biaya atau usaha pada saat tanggal date about past events, current conditions
pelaporan terkait dengan kejadian masa lalu, and forecasts of future economic conditions,
kondisi terkini dan perkiraan atas kondisi that is indicative of significant increases in
ekonomi di masa depan, yang credit risk since initial recognition.
mengindikasikan kenaikan risiko kredit sejak
pengakuan awal.
2.h. Transaksi Pihak Berelasi 2.h. Related Parties Transaction
Perusahaan mempunyai transaksi dengan The Company has transactions with related
pihak berelasi, sebagaimana yang diuraikan parties as definet in PSAK 224: “Related
dalam PSAK 224: ”Pengungkapan Pihak- Parties Disclosures”.
Pihak Berelasi”.
Seluruh transaksi yang material dengan All material transactions with related parties
pihak berelasi diungkapkan dalam catatan 33 are disclosed in the note 33 to the financial
atas laporan keuangan. statements.
- 20 -
Page 25
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2.i. Transaksi dan Penjabaran dalam Mata 2.i. Transactions and Translations in Foreign
Uang Asing Currencies
Grup menyelenggarakan pembukuannya The Group maintains its reporting books of
dalam mata uang Rupiah. Transaksi- account in Rupiah. Transactions
transaksi dalam mata uang asing dijabarkan denominated in foreign currencies are
dalam mata uang Rupiah dengan translated into Rupiah using the exchange
menggunakan kurs yang berlaku pada saat rates prevailing at the time the transactions
terjadinya transaksi yang bersangkutan. are made. Gains or losses arising from the
Keuntungan atau kerugian yang timbul translation of monetary assets and liabilities
sebagai akibat dari penjabaran aset dan in foreign currencies are recorded in profit or
liabilitas moneter dalam mata uang asing loss and other comprehensive income for the
dicatat pada laba rugi dan penghasilan year.
komprehensif lain tahun berjalan.
Pada tanggal 31 Maret 2025 dan 31 As of March 31 2025 and December 31,
Desember 2024, kurs yang digunakan adalah 2024, the exchange rates used are the
kurs tengah dari Bank Indonesia adalah middle rates of Bank Indonesia as follows:
sebagai berikut:
2025 2024
Dolar Amerika United States
Serikat (“USD”) 16.588 16.162 Dollar (“USD”)
2.j. Persediaan 2.j. Inventories
Persediaan dinyatakan menurut nilai Inventories are stated at the lower of cost
terendah antara harga perolehan dan nilai and net realizable value. Cost is determined
realisasi neto. Biaya perolehan ditentukan using the weighted average method.
dengan metode rata-rata tertimbang.
Nilai realisasi neto adalah estimasi harga jual Net realizable value is the estimate selling
dalam kegiatan usaha biasa dikurangi price in the ordinary course of business less
estimasi biaya penyelesaian dan estimasi estimate costs of completion and the
biaya yang diperlukan untuk melakukan estimate costs necesarry and net realizable
penjualan. Penyisihan persediaan usang value of the inventoris allowance for obsolete
ditentukan berdasarkan estimasi inventory is determined on the basis of
penggunaan atau penjualan masing-masing estimated future usage or sale of individual
jenis persediaan pada masa mendatang. inventory items.
2.k. Aset Biologis 2.k. Biological Assets
Aset Biologis terdiri dari udang serta pakan Biological Assets consist of shrimp feed and
dan benih udang. shrimp sheed.
Aset Biologis dicatat pada nilai wajar Biological assets are stated at fair value less
dikurangi biaya untuk menjual. Keuntungan costs to sell. Gains or losses are arising at
atau kerugian yang timbul pada pengakuan initial recognition or agriculture produce at
awal atas produk agrikultur pada nilai wajar fair value less costs to sell of the biological
dikurangi biaya untuk menjual aset biologis assets at each reporting date are included in
pada setiap tanggal pelaporan dimasukkan the profit or loss for the period in which they
dalam laba rugi periode terjadinya. arise.
- 21 -
Page 26
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Nilai wajar dari udang serta benih ditentukan The fair value shrimp and shrimp sheed are
dengan menggunakan pendekatan pasar using market approach by applying the
dengan menerapkan perkiraan volume estimated market price applicable at the
produk dengan perkiraan harga pasar yang reporting date.
berlaku pada tanggal pelaporan.
Biaya untuk menjual adalah biaya Costs to sell are the incremental costs
incremental yang diatribusikan secara directly attributable to the disposal of an
langsung untuk pelepasan aset, tidak assets, excluding finance costs and income
termasuk beban keuangan dan pajak taxes.
penghasilan.
2.l. Aset Tetap 2.l. Fixed Assets
Berdasarkan PSAK 216, “Aset Tetap”, pada Based on PSAK 216, “Fixed Assets”, upon
saat pengakuan awal, aset tetap diukur pada initial recognition, fixed assets are measured
biaya perolehan yang meliputi harga at cost which includes the purchase price,
pembelian, biaya pinjaman dan biaya lainnya borrowing costs and other costs directly
yang dapat diatribusikan secara langsung attributable to bringing the asset to the
untuk membawa aset ke lokasi dan kondisi location and condition required.
yang diperlukan.
Setelah pengakuan awal, Grup After initial recognition, the Group uses a
menggunakan model biaya dimana seluruh cost model in which all fixed assets other
aset tetap selain mesin dan peralatan diukur than machinery and equipment are
sebesar biaya perolehan dikurangi akumulasi measured at cost less accumulated
penyusutan dan akumulasi kerugian depreciation and accumulated impairment
penurunan nilai (jika ada). losses (if any).
Tanah diakui sebesar harga perolehan dan Land are recognized at its cost and are not
tidak disusutkan depreciated.
Biaya setelah perolehan awal termasuk Subsequent costs are included in the
dalam jumlah tercatat aset atau diakui carrying amount of the asset or recognized
sebagai aset yang terpisah, mana yang lebih as a separate asset, whichever is more
tepat, ketika terdapat kemungkinan bahwa appropriate, when it is probable that future
manfaat ekonomi di masa depan berkenaan economic benefits associated with the asset
dengan aset tersebut akan mengalir ke Grup will flow to the Group and the cost can be
dan biaya tersebut dapat diukur secara andal. measured reliably.
Jumlah tercatat komponen yang diganti The carrying amount of the replaced
dihentikan pengakuannya pada tahun component is derecognized in the year in
dimana pada saat penggantian tersebut which the replacement occurs. All repair and
terjadi. Seluruh biaya perbaikan dan maintenance costs are charged to the
pemeliharaan dibebankan ke dalam laporan consolidated statement of profit or loss and
laba rugi dan penghasilan komprehensif lain other comprehensive income.
konsolidasian.
- 22 -
Page 27
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Penyusutan dihitung dengan menggunakan Depreciation is calculated using methods,
metode yaitu metode garis lurus untuk namely the straight-line method for record
mencatat jumlah penyusutan selama the amount of depreciation over the
estimasi manfaat ekonomi aset tetap adalah estimated economic benefits of fixed assets
sebagai berikut: as follows:
Tahun/ Persentase/
Year Percentage
Bangunan 20 5% Building
Mesin 16 6,25% Machineries
Kendaraan 8 12,5% Vehicles
Kendaraan Alat Berat 8 12,5% Heavy Vehicles
Sumur Bor 8 12,5% Bareholes Well
Peralatan Kantor 4 25% Office Equipment
Peralatan Produksi 4 25% Production Equipment
Peralatan Laboratorium 4 25% Laboratory Equipment
Biaya pemeliharaan dan perbaikan The costs of maintenance and repairs are
dibebankan pada laporan laba rugi dan charged to the statement of profit or loss and
penghasilan komprehensif lain pada saat other comprehensive income when incurred,
terjadinya, renovasi perbaikan yang significant repairs being capitalized. When
signifikan dikapitalisasi. Ketika aset tidak an asset is retired or disposed of, its cost and
digunakan lagi atau dilepas, biaya dan accumulated depreciation are removed from
akumulasi penyusutannya dikeluarkan dari the fixed assets and the resulting profit or
kelompok aset tetap dan laba atau rugi yang loss is reflected in the consolidated
dihasilkan tercermin dalam laporan laba rugi statement of profit or loss and other
dan penghasilan komprehensif lain comprehensive income for the period.
konsolidasian untuk periode tersebut.
Aset tetap dihentikan pengakuannya pada Fixed assets are derecognized upon
saat dilepaskan atau tidak ada manfaat disposal or no future economic benefits are
ekonomi masa depan yang diharapkan dari expected from their use or disposal. Any gain
penggunaan atau pelepasannya. Laba atau or loss arising from derecognition of the
rugi yang timbul dari penghentian pengakuan asset (calculated as the difference between
aset (dihitung sebagai perbedaan antara the net disposal proceeds and the carrying
jumlah neto hasil pelepasan dan jumlah amount of the fixed assets) is recognized in
tercatat dari aset tetap) diakui dalam laporan the consolidaetd statement of profit or loss
laba rugi dan penghasilan komprehensif lain and other comprehensive income in the year
konsolidasian pada tahun aset tersebut itu the asset is derecognized.
dihentikan pengakuannya.
Akumulasi biaya konstruksi bangunan, pabrik The accumulated costs of the construction of
dan pemasangan mesin dikapitalisasi buildings, plants and the installation of
sebagai “aset dalam penyelesaian”. Biaya machinery are capitalised as “assets under
tersebut direklasifikasi ke akun aset tetap construction”. These costs are reclassified to
pada saat proses konstruksi atau the fixed assets accounts when the
pemasangan selesai. Penyusutan mulai construction or installation is complete.
dibebankan pada saat aset tersebut siap Depreciation is charged from the date when
untuk digunakan sesuai dengan tujuan yang assets are ready for use in the manner
diinginkan manajemen. intended by management.
- 23 -
Page 28
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2.m. Sewa 2.m. Leases
Aset Hak-Guna Right-of-Use Asset
Berdasarkan PSAK 116, “Sewa”, aset hak- Under PSAK 116, “Leases”, right of-use
guna diakui pada tanggal dimulainya sewa assets are recognized on the
(yaitu, tanggal aset pendasar tersedia untuk commencement date of the lease (that is, the
digunakan). Pada pengukuran awal, aset date the underlying asset is available for
hak-guna usaha diukur pada biaya perolehan use). At initial measurement, right of-use
yang meliputi jumlah pengukuran awal assets are measured at cost which includes
liabilitas sewa, biaya langsung awal yang the initial measurement of the lease liability,
dikeluarkan, pembayaran sewa yang initial direct costs incurred, lease payments
dilakukan pada atau sebelum tanggal mulai made on or before the start date less any
dikurangi insentif sewa yang diterima dan rental incentives received and estimated
estimasi biaya dalam membongkar dan costs in dismantling and removing the
memindahkan aset pendasar. underlying asset.
Setelah pengakuan awal, aset hak-guna After initial recognition, right of-use assets
usaha diukur dengan menggunakan model are measured using the cost model wherein
biaya dimana aset hak-guna usaha diukur right of-use assets are measured at cost less
biaya perolehan dikurangi akumulasi accumulated depreciation and accumulated
penyusutan dan akumulasi kerugian impairment losses.
penurunan nilai.
Penyusutan dihitung menggunakan metode Depreciation is calculated using the straight-
garis lurus untuk mencatat jumlah line method to record the amount of
penyusutan selama estimasi manfaat depreciation over the estimated economic
ekonomi aset hak-guna usaha adalah benefits of the right of-use asset as follows:
sebagai berikut:
Jenis Aset Hak-Guna Masa Manfaat/Useful Type of Right-of-Use Asset
Life
Sewa Tanah 30 Tahun/ Year Land Lease
Liabilitas Sewa Lease Liabilities
Pada tanggal dimulainya sewa, Grup At the commencement date of the lease, the
mengakui liabilitas sewa yang diukur pada Group recognizes a lease liability which is
nilai kini dari pembayaran sewa yang akan measured at the present value of the lease
dilakukan selama masa sewa. payments to be made over the lease term.
Dalam menghitung nilai sekarang dari In calculating the present value of lease
pembayaran sewa, Grup menggunakan suku payments, the Group uses the working
bunga pinjaman modal kerja pada tanggal capital loan interest rate at the
dimulainya sewa. Setelah tanggal commencement date of the lease. After the
dimulainya, jumlah kewajiban commencement date, the amount of the
sewa ditingkatkan untuk mencerminkan lease obligation is increased to reflect the
pertambahan bunga dan dikurangi untuk increase in interest and reduced for lease
pembayaran sewa yang dilakukan. Selain itu, payments made. In addition, the carrying
nilai tercatat kewajiban sewa diukur kembali amount of the lease obligation is remeasured
jika ada modifikasi, perubahan jangka waktu if there is a modification, a change in the term
sewa, perubahan pembayaran sewa. of the lease, a change in lease payments.
- 24 -
Page 29
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Sewa Jangka Pendek dan Sewa atas Aset Short-term Leases and Leases of Low-value
Bernilai Rendah Assets
Grup menerapkan pengecualian pengakuan The Group applies an exception to the
sewa jangka pendek (untuk sewa yang recognition of short-term leases (for leases
memiliki jangka waktu selama 12 bulan atau that have terms of 12 months or less from the
kurang dari tanggal dimulainya dan tidak commencement date and do not contain a
mengandung opsi pembelian). Pembayaran purchase option). Rental payments for short-
sewa untuk sewa jangka pendek dan sewa term leases and leases for low-value assets
untuk aset bernilai rendah diakui sebagai are recognized as an expense on a straight-
beban dengan dasar garis lurus selama masa line basis over the lease term.
sewa.
• Pembayaran tetap, termasuk • Fixed payments, including in-substance
pembayaran tetap secara-substansi; fixed payments;
• Pembayaran sewa 25ariable yang • Variable lease payments that depend on
bergantung pada suatu indeks atau suku an index or a rate, initially measured
bunga, yang pada awalnya diukur using the index or rate as at the
dengan menggunakan indeks atau suku commencement date;
bunga pada tanggal permulaan;
• Jumlah yang diperkirakan akan • Amounts expected to be payable under a
dibayarkan dalam jaminan nilai residual; residual value guarantee;
• Harga eksekusi opsi beli dimana • The exercise price under a purchase
Perusahaan cukup pasti untuk option that the Company is reasonably
mengeksekusi opsi tersebut, certain to exercise, lease payments in an
pembayaran sewa dalam periode optional renewal period if the Company is
perpanjangan opsional jika Perusahaan reasonably certain to exercise an
cukup pasti untuk mengeksekusi opsi extension option; and
perpanjangan; dan
• Penalti untuk penghentian dini dari sewa • Penalties for early termination of a lease
kecuali jika Perusahaan cukup pasti unless the Company is reasonably
untuk tidak mengakhiri lebih dini. certain not to terminate early.
Liabilitas sewa diukur kembali ketika ada Lease liabilities remeasured when there is a
perubahan pembayaran sewa masa depan change in future lease payments arising from
yang timbul dari perubahan indeks atau suku a change in an index or rate, if there is a
bunga, jika ada perubahan estimasi change in the Company estimate of the
Perusahaan atas jumlah yang diperkirakan amount expected to be payable under a
akan dibayar dalam jaminan nilai residual, residual value guarantee, or if the Group
atau jika Grup mengubah penilaiannya changes its assessment of whether it will
apakah akan mengeksekusi opsi beli, exercise a purchase, extension or termination
perpanjangan atau penghentian. option.
- 25 -
Page 30
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Sewa Jangka Pendek dan Sewa Aset Bernilai Short-Term Leases and Leases of Low-
Rendah Value Assets
Grup menerapkan pengecualian pengakuan The Group applies the short-term lease
sewa jangka pendek (untuk sewa yang recognition exemption to its short-term
memiliki jangka waktu selama 12 bulan atau leases (i.e., those leases that have a lease
kurang dari tanggal dimulainya dan tidak term of 12 month or less from the
mengandung opsi pembelian). Pembayaran commencement date and do not contain a
sewa untuk sewa jangka jangka pendek dan purchase option). Lease payments on short-
sewa untuk aset bernilai rendah diakui term leases and leases of low-value assets
sebagai beban dengan dasar garis lurus are recognised as expense on straight-line
selama masa sewa. basis over the lease term.
Grup sebagai Pesewa Group as Lessee
Sewa dimana Grup tidak mentransfer secara Leases in which the Group does not transfer
substansial seluruh risiko dan manfaat yang substantially all the risks and rewards
terkait dengan kepemilikan suatu aset incidental to ownership of an asset are
diklasifikasikan sebagai sewa operasi. classified as operating leases. The rental
Pendapatan sewa yang timbul dicatat secara income incurred is recorded on a straight-line
garis lurus selama masa sewa dan termasuk basis over the lease term and is included in
dalam pendapatan dalam laporan laba rugi income in the income statement due to the
karena sifat operasinya. nature of the operation.
2.n. Penurunan Nilai Aset Non-Keuangan 2.n. Impairment of Non-Financial Assets
Aset yang diamortisasi diuji untuk penurunan Amortized assets are tested for impairment
nilai apabila terdapat peristiwa atau when events or changes in circumstances
perubahan keadaan yang mengindikasikan indicate that the carrying amount of the asset
bahwa jumlah tercatat aset tidak dapat is not recoverable. Impairment is recognized
diperoleh kembali. Penurunan nilai diakui for the amount by which the carrying amount
untuk jumlah dimana jumlah tercatat aset of the asset exceeds its recoverable amount.
melebihi jumlah terpulihkannya. Jumlah The recoverable amount is the higher of the
terpulihkan adalah jumlah yang lebih tinggi fair value of the asset less costs to sell or
antara nilai wajar aset dikurangi biaya untuk value in use.
menjual atau nilai pakai.
Untuk tujuan pengujian terhadap penurunan For the purpose of testing for impairment,
nilai, aset dikelompokkan hingga unit terkecil assets are grouped down to the smallest
yang dapat teridentifikasi dalam identifiable unit that generates separate cash
menghasilkan arus kas terpisah (unit flows (cash generating unit). Non-financial
penghasil kas). Aset non-keuangan yang assets that are impaired are reviewed for
mengalami penurunan nilai ditelaah untuk possible recovery from the impairment at
kemungkinan pemulihan dari penurunan nilai each reporting date.
tersebut pada setiap tanggal pelaporan.
- 26 -
Page 31
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2.o. Imbalan Pascakerja 2.o. Post-Employment Benefit
Grup menyelenggarakan imbalan pascakerja The Group provides defined benefit post-
imbalan pasti untuk semua karyawan employment benefits to its permanent
tetapnya sesuai dengan Undang-Undang employees in accordance with – Law of Job
Cipta Kerja No. 6/2023. Perusahaan telah Creation No. 6/2023. The Company has
menerapkan panduan dalam siaran pers dan implemented the guidance in the press
klarifikasi pengatribusian imbalan pada release and clarification of attribution of
periode jasa untuk program pensiun berbasis benefit to period for the pension program
undang-undang ketenagakerjaan atau under the Manpower Act or the Job Creation
undang-undang cipta kerja beserta peraturan Law and its implementing regulations
pelaksanaan (UU Ketenagakerjaan) sesuai (Manpower Act) in accordance issued by
dengan yang diterbitkan oleh DSAK-IAI pada DSAK-IAI in April 2022.
April 2022.
Grup telah menerapkan panduan dalam The Group has implemented
siaran pers dan menerapkan perubahan yang the guidance in the press release and
diperlukan atas kebijakan akuntansi secara applied the necessary changes to its
prospektif. Tidak terdapat pendanaan yang accounting policies on a prospective basis.
disisihkan oleh Grup sehubungan dengan There is no funds are set aside by Group
imbalan pascakerja ini. regarding of this post-employment.
Biaya penyediaan imbalan ditentukan dengan The cost of providing benefits is determined
menggunakan metode projected unit credit using the projected unit credit method, which
yang dihitung oleh akturaris independen is calculated by independent actuaries
setiap tahun. Pengukuran kembali, terdiri dari annually. Remeasurement, comprising
keuntungan dan kerugian aktuarial, actuarial gains and losses, the effect of the
perubahan dampak batas atas aset (jika ada) changes to the asset ceiling (if applicable)
dan dari imbal hasil atas aset program (tidak and the return on plan assets (excluding
termasuk bunga), yang tercermin langsung interest), is reflected immediately in the
dalam laporan posisi keuangan yang statement of financial position with a charge
dibebankan atau dikreditkan dalam or credit recognized in other comprehensive
penghasilan komprehensif lain periode income in the period in which they occur.
terjadinya.
Pengukuran kembali diakui dalam Remeasurements recognized in other
penghasilan komprehensif lain tercermin comprehensive income are reflected
segera sebagai pos terpisah pada immediately as a separate line item in other
penghasilan komprehensif lain di ekuitas dan comprehensive income in equity and will not
tidak akan direklasifikasi ke laba rugi. Biaya be reclassified to profit or loss. Past service
jasa lalu diakui dalam laba rugi pada periode costs are recognized in profit or loss in the
amendemen program. Pengukuran kembali period of the plan amendment.
diakui dalam penghasilan komprehensif lain Remeasurements recognized in other
tercermin segera sebagai pos terpisah pada comprehensive income are reflected
penghasilan komprehensif lain di ekuitas dan immediately as a separate line item in other
tidak akan direklasifikasi ke laba rugi. Biaya comprehensive income in equity and will not
jasa lalu diakui dalam laba rugi pada periode be reclassified to profit or loss. Past service
amendemen program. costs are recognized in profit or loss in the
period of the plan amendment.
- 27 -
Page 32
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Pesangon pemutusan kontrak kerja diakui jika Termination benefits are recognized if, and
dan hanya jika, Grup berkomitmen untuk: only if, the Group is committed to:
a. Memberhentikan seorang atau a. Terminate an employee or group of
sekelompok pekerja sebelum tanggal workers before the normal retirement
pensiun normal, atau date, or
b. Menyediakan pesangon bagi pekerja b. Provide severance pay for workers who
yang menerima penawaran accept offers to resign voluntarily.
mengundurkan diri secara sukarela.
2.p. Pengakuan Pendapatan dan Beban 2.p. Revenue and Expense Recognition
Pendapatan dari kontrak dengan pelanggan Revenue from contracts with customers
Grup melakukan penerapan PSAK 115 yang The Group implemented PSAK 115 which
mensyaratkan pengakuan pendapatan harus requires revenue recognition to fulfill the
memenuhi 5 langkah analisa sebagai berikut: following 5 steps of analysis:
a. Identifikasi kontrak dengan pelanggan. a. Identify contracts with customers.
b. Identifikasi kewajiban pelaksanaan dalam b. Identification of performance obligations
kontrak. Kewajiban pelaksanaan in the contract. Performance obligations
merupakan janji-janji dalam kontrak untuk are promises in the contract to deliver
menyerahkan barang atau jasa yang goods or services that have different
memiliki karakteristik berbeda ke characteristics to customers.
pelanggan.
c. Penetapan harga transaksi. Harga c. Transaction pricing. The transaction
transaksi merupakan jumlah imbalan price is the amount of consideration that
yang berhak diperoleh suatu Perusahaan an Company is entitled to receive as
sebagai kompensasi atas diserahkannya compensation for delivering the
barang atau jasa yang dijanjikan ke promised goods or services to the
pelanggan. customer.
d. Jika imbalan yang dijanjikan di kontrak d. If the benefits promised in the contract
mengandung suatu jumlah yang bersifat contain a variable amount, the Company
variabel, maka Perusahaan membuat makes an estimate of the amount of the
estimasi jumlah imbalan tersebut sebesar consideration at the amount expected to
jumlah yang diharapkan berhak diterima be entitled to receive the promised goods
atas diserahkannya barang atau jasa or services delivered to the customer
yang dijanjikan ke pelanggan dikurangi less the estimated amount of service
dengan estimasi jumlah jaminan kinerja performance guarantee to be paid during
jasa yang akan dibayarkan selama the contract period.
periode kontrak.
e. Alokasi harga transaksi ke setiap e. The allocation of the transaction price to
kewajiban pelaksanaan dengan each performance obligation using the
menggunakan dasar harga jual berdiri basis of the relative stand-alone selling
sendiri relatif dari setiap barang atau jasa price of each different goods or services
berbeda yang dijanjikan di kontrak. Ketika promised in the contract. When not
tidak dapat diamati secara langsung, directly observable, the relative stand-
harga jual berdiri sendiri relatif alone selling price is estimated based on
diperkirakan berdasarkan biaya yang expected costs plus margin.
diharapkan ditambah marjin.
- 28 -
Page 33
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
f. Pengakuan pendapatan ketika kewajiban f. Recognition of revenue when
pelaksanaan telah dipenuhi dengan performance obligations have been
menyerahkan barang atau jasa yang fulfilled by delivering the promised goods
dijanjikan ke pelanggan (ketika or services to the customer (when the
pelanggan telah memiliki kendali atas customer already has control over the
barang atau jasa tersebut. goods or services.
Kewajiban pelaksanaan dapat dipenuhi Implementation obligations can be fulfilled in 2
dengan 2 cara, yakni: ways, namely:
a. Suatu titik waktu (umumnya janji untuk a. A point in time (generally a promise to
menyerahkan barang ke pelanggan); deliver goods to the customer); or
atau
b. Suatu periode waktu (umumnya janji b. A period of time (generally a promise to
untuk menyerahkan jasa ke (pelanggan). provide services to (the customer). For
Untuk kewajiban pelaksanaan yang performance obligations that are fulfilled
dipenuhi dalam suatu periode waktu, within a period of time, the Company
Perusahaan memilih ukuran chooses the appropriate settlement size
penyelesaian yang sesuai untuk for determining the amount of revenue
penentuan jumlah pendapatan yang that must be recognized because the
harus diakui karena telah terpenuhinya performance obligations have been
kewajiban pelaksanaan. Pembayaran fulfilled. Payment of the transaction price
harga transaksi berbeda untuk setiap is different for each contract. Contract
kontrak. Aset kontrak diakui ketika jumlah assets are recognized when the amount
penerimaan dari pelanggan kurang dari received from customers is less than the
saldo kewajiban pelaksanaan yang telah balance of performance obligations that
dipenuhi. have been fulfilled.
Kewajiban kontrak diakui ketika jumlah A contractual obligation is recognized
penerimaan dari pelanggan lebih dari when the amount received from the
saldo kewajiban pelaksanaan yang telah customer is more than the balance of the
dipenuhi. Aset kontrak disajikan dalam performance obligation that has been
“Piutang usaha” dan liabilitas kontrak fulfilled. Contract assets are presented in
disajikan dalam “Pendapatan “Trade receivables” and contract liabilities
tangguhan”. are presented in “Deferred income”.
Penjualan Barang Sale of Goods
Perusahaan mengakui pendapatan ketika The Company recognizes revenue when the
Perusahaan memenuhi kewajiban Company fulfills a performance obligation by
pelaksanaan dengan mengalihkan barang transferring promised goods or services (ie
atau jasa yang dijanjikan (yaitu aset) kepada assets) to customers. Assets are transferred
pelanggan. Aset dialihkan ketika pelanggan when the customer obtains control of the
memperoleh pengendalian atas aset tersebut. asset.
Beban Expenses
Beban diakui pada saat terjadinya (accrual Expenses are recognized when incurred
basis). (accrual basis).
- 29 -
Page 34
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2.q. Pajak Penghasilan 2.q. Income Tax
Pajak saat terutang berdasarkan laba kena The tax currently payable is based on taxable
pajak untuk suatu tahun. Laba kena pajak profit to the year. Taxable profit differs from
berbeda dari laba sebelum pajak seperti yang profit before tax as reported in the
dilaporkan dalam laporan laba rugi dan consolidated statement of profit or loss and
penghasilan komprehensif lain konsolidasian other comprehensive income because of
karena pos pendapatan atau beban yang items of income or expense that are taxable
dikenakan pajak atau dikurangkan pada or deductible in other years and items that are
tahun berbeda dan pos-pos yang tidak pernah never taxable or deductible.
dikenakan pajak atau tidak dapat
dikurangkan.
Beban pajak kini ditentukan berdasarkan laba Current tax expense is determined based on
kena pajak dalam periode yang bersangkutan the taxable income for the year computed
yang dihitung berdasarkan tarif pajak yang using prevailing tax rates. Deferred tax is
berlaku. Pajak tangguhan diakui atas recognized on temporary differences
perbedaan temporer antara jumlah tercatat between the carrying amounts of assets and
aset dan liabilitas dalam laporan keuangan liabilities in financial statements and the
Perusahaan dengan dasar pengenaan pajak corresponding tax bases used in the
yang digunakan dalam perhitungan laba kena computation of taxable profit. Deferred tax
pajak. Liabilitas pajak tangguhan umumnya liabilities are generally recognized for all
diakui untuk seluruh perbedaan temporer taxable temporary differences.
kena pajak.
Aset pajak tangguhan umumnya diakui untuk Deferred tax assets are generally recognized
seluruh perbedaan temporer yang dapat for all deductible temporary differences to the
dikurangkan sepanjang kemungkinan besar extent that is probable that taxable profits will
bahwa laba kena pajak akan tersedia be available against which those deductible
sehingga perbedaan temporer dapat temporary differences can be utilized. Such
dimanfaatkan. Aset dan liabilitas pajak deferred tax assets and liabilities are not
tangguhan tidak diakui jika perbedaan recognized if the temporary differences
temporer timbul dari pengakuan awal (bukan arises from the initial recognition (other than
kombinasi bisnis) dari aset dan liabilitas suatu in a business combination) of assets and
transaksi yang tidak mempengaruhi laba kena liabilities in a transaction that affects neither
pajak atau laba akuntansi. Selain itu, liabilitas the taxable profit nor the accounting profit. In
pajak tangguhan tidak diakui jika perbedaan addition, deferred tax liabilities are not
temporer timbul dari pengakuan awal recognized if the temporary differences
goodwill. arises from the initial recognition of goodwill.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are
dengan menggunakan tarif pajak yang measured at the tax rates that are expected
diekspektasikan berlaku dalam periode ketika to apply in the period in which the liability is
liabilitas diselesaikan atau aset dipulihkan settled or the asset realized, based on the tax
dengan tarif pajak (dan peraturan pajak) yang rates (and tax laws) that have been enacted,
telah berlaku atau secara substantif telah or substantively enacted, by the end of the
berlaku pada akhir periode pelaporan. reporting period.
- 30 -
Page 35
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Jumlah tercatat aset pajak tangguhan dikaji The carrying amount of deferred tax assets is
ulang pada akhir periode pelaporan dan reviewed at the end of the reporting period
dikurangi jumlah tercatatnya jika and reduced by the carrying amount if it is
kemungkinan besar laba kena pajak tidak lagi probable that taxable profits will no longer be
tersedia dalam jumlah yang memadai untuk available in sufficient amounts to
mengkompensasikan sebagian atau seluruh compensate for part or all of the deferred tax
aset pajak tangguhan tersebut. assets.
Aset dan liabilitas pajak tangguhan saling Deferred tax assets and liabilities are offset
hapus ketika Grup memiliki hak yang dapat when there is legally enforceable right to set-
dipaksakan secara hukum untuk melakukan off current tax assets against current tax
saling hapus aset pajak kini terhadap liabilitas liabilities and when they relate to income
pajak kini dan ketika aset pajak tangguhan taxes levied by the same taxation authority
dan liabilitas pajak tangguhan terkait dengan and the Group intends to settle their current
pajak penghasilan yang dikenakan oleh tax assets and current tax liabilities on a net
otoritas perpajakan yang sama serta basis.
Perusahaan yang berbeda yang bermaksud
untuk memulihkan aset dan liabilitas pajak kini
dengan dasar neto.
Pajak kini dan pajak tangguhan diakui Current and deferred tax are recognized as
sebagai beban atau penghasilan dalam laba an expense or income in profit or loss, except
atau rugi, kecuali sepanjang pajak when they relate to items that are recognized
penghasilan yang berasal dari transaksi atau outside of profit or loss (whether in other
kejadian yang diakui, diluar laba atau rugi comprehensive income or directly in equity),
(baik dalam pendapatan komprehensif lain in which case the tax is also recognized
maupun secara langsung di ekuitas), dalam outside of profit or loss or where they arise
hal tersebut pajak juga diakui di luar laba atau from the initial accounting for a business
rugi yang timbul dari akuntansi awal untuk combination. In the case of business
kombinasi bisnis. Dalam kasus kombinasi combination, the tax effect is included in the
bisnis, pengaruh pajak termasuk dalam accounting for the business combination.
akuntansi kombinasi bisnis.
2.r. Aset dan Liabilitas Pengampunan Pajak 2.r. Tax Amnesty Asset and Liabilities
Pada saat diterbitkannya Surat Keterangan, At the time of issuance of the Certificate, the
Grup dalam laporan posisi keuangannya: Group in its statement of financial position:
a. Mengakui aset dan liabilitas a. Recognize tax amnesty assets and
pengampunan pajak, jika pengakuan atas liabilities, if the recognition of such assets
aset dan liabilitas tersebut disyaratkan and liabilities is required by SAK;
oleh SAK;
b. Tidak mengakui suatu item sebagai aset b. Not recognizing an item as an asset and
dan liabilitas, jika SAK tidak a liability, if SAK does not allow the
memperkenankan pengakuan item recognition of the item; and
tersebut; dan
c. Mengukur, menyajikan, serta c. Measuring, presenting, and disclosing
mengungkapkan aset dan liabilitas tax amnesty assets and liabilities in
pengampunan pajak sesuai dengan SAK. accordance with SAK.
- 31 -
Page 36
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan PSAK 370 Aset pengampunan Based on PSAK 370 Tax amnesty assets are
pajak diukur sebesar biaya perolehan aset measured at cost of tax amnesty assets as
pengampunan pajak sebagaimana yang stated in the Certificate. Tax amnesty
dinyatakan dalam Surat Keterangan. Liabilitas liabilities are measured at the contractual
pengampunan pajak diukur sebesar obligations to deliver cash and cash
kewajiban kontraktual untuk menyerahkan equivalents to settle obligations directly
kas dan setara kas untuk menyelesaikan related to the acquisition of tax amnesty
kewajiban yang berkaitan langsung dengan assets.
perolehan aset pengampunan pajak.
Grup mengakui selisih antara aset The Group recognizes the difference
pengampunan pajak dan liabilitas between tax amnesty assets and tax amnesty
pengampunan pajak di ekuitas dalam pos liabilities in equity in the additional paid-in
tambahan modal disetor. Jumlah tersebut capital account. This amount cannot be
tidak dapat diakui sebagai laba rugi direalisasi recognized as realized profit or loss nor
maupun direklasifikasi ke saldo laba. reclassified to retained earnings.
Grup mengakui uang tebusan yang The Group recognizes the ransom paid-in
dibayarkan dalam laba rugi periode Surat profit or loss in the period the Certificate is
Keterangan disampaikan. submitted.
2.s. Laba Per Saham 2.s. Earning Per Share
Berdasarkan PSAK 233, “Laba per Saham”, Based on PSAK 233, “Earnings per Share”,
laba per saham dasar dihitung dengan basic earnings per share is calculated by
membagi laba bersih yang diatribusikan dividing net income attributable to owners of
kepada pemilik Perusahaan induk dengan the parent by the weighted average number
jumlah rata-rata tertimbang dari saham yang of shares outstanding during the year
beredar pada tahun yang bersangkutan yang adjusted for the number of ordinary shares
disesuaikan dengan jumlah saham biasa repurchased.
yang dibeli kembali.
Laba per saham dilusian dihitung dengan Diluted earnings per share is calculated by
membagi laba bersih yang diatribusikan dividing net income attributable to owners of
kepada pemilik Perusahaan induk dengan the parent by the weighted average number
jumlah rata-rata tertimbang saham biasa of ordinary shares adjusted for the effects of
yang telah disesuaikan dengan dampak dari all dilutive potential ordinary shares.
semua efek berpotensi saham biasa yang
dilutif.
2.t. Biaya Emisi Saham 2.t. Stock Issuance Costs
Biaya emisi saham disajikan sebagai bagian Stock issuance costs are deducted from
dari akun tambahan modal disetor dan tidak additional paid-in capital and are not
diamortisasi. amortized.
- 32 -
Page 37
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
3. PERTIMBANGAN KRITIS AKUNTANSI DAN 3. CRITICAL ACCOUNTING JUDGEMENTS AND
ESTIMASI AKUNTANSI YANG MATERIAL MATERIAL ACCOUNTING ESTIMATES
Dalam penerapan kebijakan akuntansi Grup, yang In applying the Group’s accounting policies, which
dijelaskan dalam Catatan 2, direksi diwajibkan are described in Note 2, the directors are required
untuk membuat pertimbangan, estimasi dan to make judgments, estimates and assumptions
asumsi tentang jumlah tercatat aset dan liabilitas about the carrying amounts of assets and liabilities
yang tidak tersedia dari sumber lain. Estimasi dan that are not available from other sources.
asumsi yang terkait didasarkan pada pengalaman Estimates and associated assumptions are based
historis dan faktor-faktor lain yang dianggap on historical experience and other factors deemed
relevan. Hasil aktualnya mungkin berbeda dari relevant. Actual results may differ from these
estimasi tersebut. 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 in which the estimate is revised if the revision
itu, atau pada periode revisi dan periode masa affects only that period, or in the period of the
depan jika revisi mempengaruhi kedua periode revision and future periods if the revision affects
tersebut. both periods.
Pertimbangan Kritis dalam Penerapan Critical Judgments in Applying Accounting
Kebijakan Akuntansi Policies
Dalam proses penerapan kebijakan akuntansi In the process of applying the accounting policies
yang dijelaskan dalam catatan 2, tidak terdapat described in note 2, there are no critical
pertimbangan kritis yang memiliki dampak considerations that have a significant impact on the
signifikan pada jumlah yang diakui dalam laporan amounts recognized in the financial statements,
keuangan, selain dari penyajian perkiraan yang other than the presentation of estimates set out
diatur dibawah ini: below:
Sumber Estimasi Ketidakpastian Key Sources of Estimation Uncertainty
Asumsi utama mengenai masa depan dan sumber The main assumptions regarding the future and
estimasi ketidakpastian utama lainnya pada akhir other major sources of estimation uncertainty at the
periode pelaporan, yang memiliki risiko signifikan end of the reporting period, which have a
yang mengakibatkan penyesuaian material significant risk of causing a material adjustment to
terhadap jumlah tercatat aset dan liabilitas dalam the carrying amount of assets and liabilities within
periode pelaporan berikutnya dijelaskan dibawah the next reporting period are described below:
ini:
Penurunan Nilai Aset Impairment of Assets
Pengujian atas penurunan nilai dilakukan apabila Tests for impairment are carried out if there are
terdapat indikasi penurunan nilai. Penentuan nilai indications of impairment. Determining the value in
pakai aset memerlukan estimasi mengenai arus use of an asset requires an estimate of the cash
kas yang diharapkan untuk dihasilkan dari flows that are expected to result from the use of the
penggunaan aset (unit penghasil kas) dan asset (cash generating unit) and sale of the asset
penjualan aset tersebut serta tingkat diskonto yang and the appropriate discount rate to determine its
sesuai untuk menentukan nilai sekarang. present value.
- 33 -
Page 38
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Walaupun asumsi yang digunakan dalam Although the assumptions used in estimating the
mengestimasi nilai pakai aset yang tercermin value in use of the assets reflected in the financial
dalam laporan keuangan dianggap telah sesuai statements are considered appropriate and
dan wajar, namun perubahan signifikan atas reasonable, significant changes to these
asumsi ini akan berdampak material terhadap assumptions will have a material impact on the
penentuan jumlah yang dapat dipulihkan dan determination of the recoverable amount and as a
akibatnya kerugian penurunan nilai yang timbul result, any impairment losses incurred will have an
akan berdampak terhadap hasil usaha. impact on operating results.
Berdasarkan pertimbangan manajemen, tidak Based on management’s judgment, there are no
terdapat indikator penurunan nilai atas aset Grup. indicators of impairment of the Group’s assets.
Cadangan Kerugian Penurunan Nilai Piutang Allowance for Impairment Losses of Trade
Usaha Receivables
Grup mengevaluasi akun tertentu jika terdapat The Group evaluates specific accounts where it has
informasi bahwa pelanggan yang bersangkutan information that certain customers are unable to
tidak dapat memenuhi kewajiban keuangannya. meet their financial obligations. In those cases,
Dalam hal tersebut, Grup mempertimbangkan, the Group uses judgment, based on the best
berdasarkan fakta dan situasi yang tersedia, available facts and circumstances, including but not
termasuk namun tidak terbatas pada, jangka limited to, the length of its relationship with the
waktu hubungan dengan pelanggan dan status customer and the customer’s current credit status
kredit dari pelanggan berdasarkan catatan kredit based on third party credit reports and known
dari pihak ketiga dan faktor pasar yang telah market factors, to record specific provisions for
diketahui, untuk mencatat provisi spesifik atas customers against amounts due to reduce its
jumlah piutang pelanggan guna mengurangi receivable amounts that the Group expects to
jumlah piutang yang diharapkan dapat diterima collect. These specific provisions are re- evaluated
oleh Grup. Provisi spesifik ini dievaluasi kembali and adjusted if additional information received
dan disesuaikan jika tambahan informasi yang affects the amounts of allowance for impairment
diterima memengaruhi jumlah cadangan kerugian losses of trade receivables. Further details are
penurunan nilai piutang usaha. Penjelasan lebih disclosed in Note 5 to the consolidated financial
lanjut diungkapkan dalam Catatan 5 atas laporan statements.
keuangan konsolidasian.
Imbalan Pascakerja Post-Employeement Benefits
Nilai kini liabilitas imbalan pasti tergantung pada The present value of post-employment liabilities
sejumlah faktor yang ditentukan berdasarkan depends on several factors determined on the
basis aktuarial dengan menggunakan sejumlah actuarial basis based on several assumptions. The
asumsi. Asumsi yang digunakan dalam assumptions used to determine the net cost of post-
menentukan biaya untuk imbalan pascakerja employment benefits include the discount rate, the
termasuk tingkat diskonto dan kenaikan gaji rate of salary increase, and the rate of return on
dimasa datang. Setiap perubahan dalam asumsi investment. Changes in these assumptions will
ini akan berdampak pada nilai tercatat atas affect the carrying amount of the post-employment
kewajiban imbalan pensiun. Grup menentukan benefits liability. The Group determine the discount
tingkat diskonto dan tingkat kenaikan gaji dimasa rate and rate of salary increase in future in
datang yang sesuai pada akhir periode pelaporan. accordance at the end of the reporting period.
- 34 -
Page 39
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Dalam menentukan tingkat suku bunga yang In determining the appropriate interest rate, the
sesuai, Grup mempertimbangkan tingkat suku Group considers the interest rates on the
bunga obligasi pemerintah yang didenominasikan government bonds denominated in Rupiah, the
dalam mata uang dimana imbalan akan dibayar currency in which the benefits are paid, and which
dan memiliki jangka waktu yang serupa dengan has a period similar to the corresponding post-
jangka waktu liabilitas terkait. Dalam menentukan employment benefit period. In determining future
tingkat kenaikan gaji masa datang, Grup salary increasing rate, the Group collect historical
mengumpulkan data historis mengenai perubahan data regarding net basis employee salary and
gaji dasar pekerja dan menyesuaikan dengan adjusts future business plans.
perencanaan bisnis masa mendatang.
Taksiran Masa Manfaat Ekonomis Aset Tetap dan Estimated Economic Useful Life of Fixed Assets
Aset Hak-Guna and Right-of-use Assets
Perubahan masa manfaat aset tetap dan aset hak- Changes in the useful lives of fixed assets and
guna dapat mempengaruhi jumlah beban right-of-use assets may affect the amount of
penyusutan yang diakui dan penurunan nilai depreciation expense recognized and the carrying
tercatat aset tetap dan aset hak-guna. amount of fixed assets and right-of-use assets
decrease.
Nilai tercatat aset tetap dan aset hak guna The carrying amounts of fixed assets and right-of-
diungkapkan dalam Catatan 10 dan 11. use assets are disclosed in Notes 10 and 11.
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Kas 271.166.300 232.280.504 Cash on Hand
Bank Cash in Banks
Rupiah Rupiah
Bank BTPN 1.118.044.179 110.761.233 Bank BTPN
Bank Rakyat Indonesia 50.566.707 50.621.267 Bank Rakyat Indonesia
Bank Negara Indonesia 19.981.063 16.370.106 Bank Negara Indonesia
Bank Mandiri 13.774.669 6.215.306 Bank Mandiri
Bank Jtrust Indonesia 4.270.094 4.640.243 Bank Jtrust Indonesia
Bank Mega Syariah 717.141 896.431 Bank Mega Syariah
Sub Jumlah 1.207.353.853 189.504.586 Sub Total
Dolar Amerika Serikat United States Dollar
Bank BTPN 136.288.318 429.902.574 Bank BTPN
Bank Mandiri 33.162.396 25.185.244 Bank Mandiri
Bank Negara Indonesia 30.576.328 20.695.118 Bank Negara Indonesia
Bank Mega Syariah 10.393.542 10.805.428 Bank Mega Syariah
Bank Jtrust Indonesia 8.262.317 8.375.633 Bank Jtrust Indonesia
Bank Rakyat Indonesia 1.001.252 1.460.398 Bank Rakyat Indonesia
Sub Jumlah 219.684.153 496.424.395 Sub Total
Jumlah 1.698.204.306 918.209.485 Total
Seluruh saldo bank ditempatkan pada pihak ketiga All cash in banks are placed with third parties and
dan tidak dijaminkan. not used as collateral.
- 35 -
Page 40
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
5. PIUTANG USAHA 5. TRADE ACCOUNTS RECEIVABLE
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pihak Berelasi (Catatan 30) Related Party (Note 30)
Rupiah Rupiah
CV Kanian Persada 500.560.630 393.935.430 CV Kanian Persada
Sub Jumlah 500.560.630 393.935.430 Sub Total
Pihak Ketiga Third Parties
Rupiah Rupiah
Iwan Es 44.400.000 79.850.000 Iwan Es
PT Maju Tambak Sumur 12.600.000 15.960.000 PT Maju Tambak Sumur
Lain-lain (masing-masing Others (each below
di bawah Rp 10.000.000) 25.570.775 20.530.775 Rp 10,000,000)
Sub Jumlah 82.570.775 116.340.775 Sub Total
Dolar Amerika Serikat United States Dollar
Ssc Inc Sunnyvale Seafood, 24.052.830.200 10.688.735.845 Ssc Inc Sunnyvale Seafood,
Central Seaway Inc. 22.439.655.597 29.752.092.454 Central Seaway Inc.
Nissui Corporation 16.247.313.615 13.036.668.402 Nissui Corporation
Kyo Kuyo Co, Ltd 10.062.759.228 10.062.759.228 Kyo Kuyo Co, Ltd
Sea Lion 9.345.545.800 10.343.356.760 Sea Lion
Slade Gorton,,Inc 6.421.522.196 2.033.454.354 Slade Gorton,,Inc
Khyo Co. Ltd. 4.756.068.208 - Khyo Co. Ltd.
Crystal Cove Seafoods Corp 4.305.950.657 6.566.701.410 Crystal Cove Seafoods Corp
Ael Seafood Enterprises, LLC 3.848.613.000 3.791.605.200 Ael Seafood Enterprises, LLC
Hohsui Corporation 2.731.482.616 4.160.741.077 Hohsui Corporation
Sterling Seafood Corp, 2.690.988.300 - Sterling Seafood Corp,
Alpha Trading Co. Ltd 2.682.893.189 3.179.031.461 Alpha Trading Co. Ltd
Honsui Corporation 2.009.797.250 - Honsui Corporation
San Sugar Co, , Ltd 1.441.362.350 - San Sugar Co, , Ltd
Great American Seafoods Great American Seafoods
Imports Co. - 1.895.802.600 Imports Co.
Yachiyo Corporation - 752.163.318 Yachiyo Corporation
Sub Jumlah 113.036.782.206 96.263.112.109 Sub Total
Jumlah 113.619.913.611 96.773.388.314 Total
Cadangan Kerugian Allowance for Impairment
Penurunan Nilai (1.980.198.035) (1.980.198.035) Losses
Jumlah Bersih 111.639.715.576 94.793.190.279 Total - Net
- 36 -
Page 41
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Analisa umur piutang usaha berdasarkan tanggal The aging analysis of trade receivables based on
jatuh tempo adalah sebagai berikut: due date are as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Belum Jatuh Tempo 113.150.640.459 96.373.694.708 Not yet due
Jatuh Tempo: Past Due:
1 - 30 hari 81.744.389 69.624.076 1 - 30 days
31 - 60 hari - - 31 - 60 days
61 - 90 hari 29.389.861 25.032.200 61 - 90 days
≥ 90 hari 358.138.903 305.037.330 ≥ 90 days
Jumlah 113.619.913.611 96.773.388.314 Total
Cadangan Kerugian Penurunan Allowance for Impairment
Nilai (1.980.198.035) (1.980.198.035) Losses
Jumlah Bersih 111.639.715.576 94.793.190.279 Total - Net
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Mutasi Cadangan Mutation of Allowance
Penurunan Nilai: Impairment Losses:
Saldo Awal 1.980.198.035 1.562.430.934 Beginning Balance
Penambahan Pencadangan Additional Reserves
(Catatan 24) - 417.767.101 (Note 24)
Jumlah 1.980.198.035 1.980.198.035 Total
Grup membentuk cadangan kerugian penurunan The Group establishes an allowance for
nilai berdasarkan kerugian kredit ekspektasian impairment losses based on expected credit
dengan menelaah kolektibilitas saldo piutang losses by collectively reviewing the collectibility of
secara kolektif dan mempertimbangkan informasi receivable balances and considering relevant
makro ekonomi yang berorientasi ke masa depan forward-looking macro economic information.
dan relevan.
Berdasarkan hasil penelaahan keadaan piutang Based on the review of the status of receivables
masing-masing pelanggan pada akhir periode from each customer at the end of the reporting
pelaporan, manajemen berkeyakinan bahwa period, management believes that the allowance
cadangan kerugian penurunan nilai telah for impairment losses is adequate to cover
memadai untuk menutup kemungkinan kerugian possible losses on uncollectible trade
atas tidak tertagihnya piutang usaha. receivables.
Apabila ada pembayaran atas piutang yang telah If there is a payment for an impaired receivable,
dilakukan penurunan nilai, dilakukan pemulihan it is recovered and recorded as other income.
dan dicatat sebagai pendapatan lain-lain.
- 37 -
Page 42
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
6. PIUTANG LAIN-LAIN 6. OTHER RECEIVABLES
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Jangka Pendek Short-Term
Pihak Ketiga Third Parties
PT Tambak Udang Baba Rafi 549.732.399 549.732.399 PT Tambak Udang Baba Rafi
PT Irian Marine Product Development 222.225.120 PT Irian Marine Product Development
Sub Jumlah 549.732.399 771.957.519 Sub Total
Cadangan Kerugian Allowance for Impairment
Penurunan Nilai (74.725.262) (74.725.262) Losses
Jumlah Piutang Lain-lain Pihak Total Other Receivables from Third
Ketiga - Bersih 475.007.137 697.232.257 Parties - Net
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Mutasi Cadangan Mutation of Allowance
Penurunan Nilai: Impairment Losses:
Saldo Awal 74.725.262 39.098.295 Beginning Balance
Penambahan Pencadangan Additional Reserves
(Catatan 24) - 35.626.967 (Notes 24)
Jumlah 74.725.262 74.725.262 Total
7. PERSEDIAAN 7. INVENTORIES
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Udang 178.239.107.156 182.379.361.893 Shrimp
Bahan Pembantu 30.217.628.540 30.192.766.861 Supplementary Materials
Breaded 4.587.161.702 4.614.448.027 Breaded
Bahan Bakar 666.992.039 555.574.920 Fuels
Jumlah 213.710.889.437 217.742.151.701 Total
Persediaan udang merupakan udang tanpa kulit Shrimp is without peeled skin and head. Materials
dan kepala yang sudah dikupas. Bahan dalam in process is shrimp in the ponds. Breaded which
proses merupakan udang yang berada ditambak. is shrimp that has been processed. Suplementary
Breaded yaitu udang yang sudah diolah. Materials Inventory is packing, employee uniforms
Persediaan Bahan Pembantu merupakan and other complementary materials. Fuels
packing, seragam karyawan dan bahan Inventory is solar.
pelengkap lainnya. Persediaan Bahan Bakar
merupakan solar.
Persediaan Grup diasuransikan pada The Group's inventory is insured by PT Lippo
PT Lippo General Insurance Tbk dan PT Asuransi General Insurance Tbk dan PT Asuransi Sinar Mas
Sinar Mas terhadap terhadap risiko kebakaran, against the risk of fire, damage, theft and other
kerusakan, pencurian, dan risiko lainnya risks with a coverage amount of Rp
dengan jumlah pertanggungan sebesar 51,150,900,000 on December 31, 2024.
Rp 51.150.900.000 pada tanggal 31 Desember
2024
- 38 -
Page 43
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan hasil penelaahan terhadap kondisi Based on the review of the physical condition of the
fisik persediaan pada akhir tahun, manajemen inventories at the end of the year, the Group
Grup berpendapat bahwa persediaan telah management is of the opinion that inventories are
mencerminkan nilai realisasi netonya, sehingga realizable at the above amounts and no provision
tidak perlu dilakukan penyisihan atas persediaan for inventories losses is necessary.
tersebut.
Perincian persediaan yang diakui sebagai beban Detail of inventories recognized in the current
periode berjalan: expense are:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Udang (Catatan 21) 63.748.376.607 161.485.395.771 Shrimp (Note 21)
Bahan Pembantu (Catatan 21) 5.360.543.237 11.748.750.398 Supplementary Materials (Note 21)
Breaded (Catatan 21) 1.661.190.008 11.227.259.309 Breaded (Note 21)
Jumlah 70.770.109.852 184.461.405.478 Total
8. ASET BIOLOGIS 8. BIOLOGICAL ASSETS
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo Awal 913.803.984 2.415.719.386 Beginning Balance
Penambahan Selama Tahun Additions During The Year
Berjalan Kenaikan karena: Increase due to shrimp:
Pembelian Benur 407.875.041 1.616.081.500 Fry Purchase
Pemeliharaan Benur 2.684.815.349 11.737.388.230 Fry Seeds
Pengurangan Selama Deducations During
Tahun Berjalan The Year Decrease due
Penurunan Karena Panen (1.248.648.765) (14.855.385.132) Decrease To Harvest
Saldo Akhir 2.757.845.609 913.803.984 Ending Balance
Berikut rincian pengelompokan aset biologis: The following details the grouping of biological
assets:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Benih Udang 2.684.815.349 11.737.388.230 Feed Shrimp
Udang 407.875.041 1.616.081.500 Shrimp
Saldo Akhir 3.092.690.390 13.353.469.730 Ending Balance
Nilai wajar aset biologis Fair value of biological assets
Nilai wajar dari benih udang ditentukan dengan The fair value of shrimp seeds is determined using
menggunakan pendekatan pasar yang market approach by applying the estimated volume
menerapkan perkiraan volume produk dengan of the product to the estimated market price
perkiraan harga pasar yang berlaku pada tanggal applicable at the reporting date.
pelaporan.
- 39 -
Page 44
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan hasil penelaahan terhadap kondisi Based on the review of the physical condition of the
fisik aset biologis pada akhir tahun, manajemen biological assets at the end of the year, the
Perusahaan berpendapat bahwa aset biologis Company’s management is of the opinion that
telah mencerminkan nilai realisasi netonya, biological assets are realizable at the above
sehingga tidak perlu dilakukan penyisihan atas amounts and no provision for biological assets
aset biologis tersebut. losses is necessary.
9. UANG MUKA DAN BIAYA DIBAYAR DIMUKA 9. PREPAID EXPENSE AND ADVANCES
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Uang Muka Pembelian Advances for Sale
Bahan Baku Raw Materials
Pembelian Bahan Baku 35.005.075.088 33.705.749.015 Purchase of Raw Materials
Sub Jumlah 35.005.075.088 33.705.749.015 Sub Total
Biaya Dibayar Dimuka Prepaid Expenses
Asuransi 216.676.305 187.925.720 Insurance
Sub Jumlah 216.676.305 187.925.720 Sub Total
Jumlah 35.221.751.393 33.893.674.735 Total
Uang muka pembelian adalah uang muka yang Purchase for advances is a the purchase of to raw
digunakan untuk pembelian bahan baku berupa materials in the form of auxiliary materials, breaded
bahan pembantu, breaded dan bahan bakar and fuel to PT Shaka Bahari Abadi, PT Marubeni
kepada PT Shaka Bahari Abadi, PT Marubeni Indonesia, Hendro Hariyanto and Yeremia
Indonesia, Hendro Hariyanto dan Yeremia Sukamto.
Sukamto.
Biaya dibayar dimuka asuransi merupakan Prepaid insurance represent insurance of buildings
asuransi bangunan dan mesin. dan machineries.
10. ASET TETAP 10. FIXED ASSETS
31 Maret 2025/March 31, 2025
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additional Deductional Balance
Biaya Perolehan Acquisition Cost
Tanah 2.598.340.000 - - 2.598.340.000Land
Bangunan 61.859.264.368 - - 61.859.264.368Buildings
Sarana & Prasarana 6.200.217.370 - - 6.200.217.370Facilities & Infrastructure
Mesin 50.253.040.004 - - 50.253.040.004Machineries
Kendaraan 10.092.898.788 - - 10.092.898.788Vehicles
Kendaraan Alat Berat 545.000.000 - - 545.000.000Heavy Vehicles
Peralatan Kantor 1.537.453.801 - - 1.537.453.801Office Equipment
Instalasi Listrik 1.452.280.000 - - 1.452.280.000Electrical Installation
Infrastruktur 11.170.379.447 - - 11.170.379.447Infrastructure
Peralatan produksi 1.389.452.351 - - 1.389.452.351Production Equipment
Sumur Bor 783.001.100 - - 783.001.100Boreholes Well
Peralatan Laboratory
Laboratorium 112.970.000 - - 112.970.000 Equipment
Jumlah 147.994.297.229 - - 147.994.297.229 Total
- 40 -
Page 45
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
31 Maret 2025/March 31, 2025
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additional Deductional Balance
Akumulasi Accumulated
Penyusutan Depreciation
uuBangunan 21.287.899.203 773.482.230 - 22.061.381.433 Buildings
Sarana & Prasarana 4.052.297.995 76.711.406 - 4.129.009.401 Facilities & Infrastructure
Mesin 30.636.253.362 733.832.503 - 31.370.085.864 Machineries
Kendaraan 9.559.795.111 54.694.962 - 9.614.490.073 Vehicles
Kendaraan Alat Berat 545.000.000 - - 545.000.000 Heavy Vehicles
Peralatan Kantor 1.494.405.301 6.274.292 - 1.500.679.593 Office Equipment
Instalasi Listrik 542.406.000 18.153.500 - 560.559.500 Electrical Installation
Infrastruktur 10.993.366.891 41.643.633 - 11.035.010.524 Infrastructure
Peralatan Produksi 1.381.169.493 1.560.225 - 1.382.729.718 Production Equipment
Sumur Bor 751.220.188 2.991.409 - 754.211.597 Boreholes Well
Peralatan Laboratory
Laboratorium 112.970.000 - - 112.970.000 Equipment
-
Jumlah 81.356.783.544 1.709.344.159 83.066.127.703 Total
Nilai Buku 66.637.513.685 64.928.169.526 Book Value
31 Desember 2024/December 31, 2024
Saldo Awal/ Saldo Akhir/
Beginning Penambahan/ Pengurangan/ Ending
Balance Additional Deductional Balance
Biaya Perolehan Acquisition Cost
Tanah 2.598.340.000 - - 2.598.340.000 Land
Bangunan 61.859.264.368 - - 61.859.264.368 Buildings
Sarana & Prasarana 6.200.217.370 - - 6.200.217.370 Facilities & Infrastructure
Mesin 50.083.040.004 170.000.000 - 50.253.040.004 Machineries
Kendaraan 10.092.898.788 - - 10.092.898.788 Vehicles
Kendaraan Alat Berat 545.000.000 - - 545.000.000 Heavy Vehicles
Peralatan Kantor 1.537.453.801 - - 1.537.453.801 Office Equipment
Instalasi Listrik 1.452.280.000 - - 1.452.280.000 Electrical Installation
Infrastruktur 11.170.379.447 - - 11.170.379.447 Infrastructure
Peralatan produksi 1.389.452.351 - - 1.389.452.351 Production Equipment
Sumur Bor 783.001.100 - - 783.001.100 Boreholes Well
Peralatan Laboratory
Laboratorium 112.970.000 - - 112.970.000 Equipment
Jumlah 147.824.297.229 170.000.000 - 147.994.297.229 Total
Akumulasi Accumulated
Penyusutan Depreciation
Bangunan 18.193.970.286 3.093.928.917 - 21.287.899.203 Buildings
Sarana & Prasarana 3.745.452.370 306.845.625 - 4.052.297.995 Facilities & Infrastructure
Mesin 27.402.131.620 3.234.121.742 - 30.636.253.362 Machineries
Kendaraan 9.312.265.262 247.529.849 - 9.559.795.111 Vehicles
Kendaraan Alat Berat 526.718.750 18.281.250 - 545.000.000 Heavy Vehicles
Peralatan Kantor 1.460.482.030 33.923.271 - 1.494.405.301 Office Equipment
Instalasi Listrik 469.792.000 72.614.000 - 542.406.000 Electrical Installation
Infrastruktur 10.397.886.078 595.480.813 - 10.993.366.891 Infrastructure
Peralatan Produksi 1.367.237.044 13.932.449 - 1.381.169.493 Production Equipment
Sumur Bor 722.287.207 28.932.981 - 751.220.188 Boreholes Well
Peralatan Laboratory
Laboratorium 112.970.000 - - 112.970.000 Equipment
-
Jumlah 73.711.192.647 7.645.590.898 81.356.783.544 Total
Nilai Buku 74.113.104.582 66.637.513.685 Book Value
- 41 -
Page 46
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Alokasi beban penyusutan adalah sebagai berikut: Depreciation is charged as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Beban Pokok Penjualan Cost of Goods Sold
(Catatan 21) 1.567.822.499 7.230.370.312 (Notes 21)
Beban Umum dan Administrasi General and Administrative
(Catatan 23) 141.521.660 415.220.586 (Notes 23)
Jumlah 1.709.344.159 7.645.590.898 Total
Entitas Anak memiliki tanah dengan hak Subsidary has land which is registered under Land
kepemilikan Hak Guna Bangunan No. 238 di Desa Use Right (HGB) No. 238 located at Desa
Sukanegara, Kecamatan Tanjung Bintang, Sukanegara, Kecamatan Tanjung Bintang,
Kabupaten Lampung Selatan, Provinsi Lampung Kabupaten Lampung Selatan, Province Lampung
dengan luas 15.912 meter persegi. Hak atas tanah with a total land area of 15,912 square meters.
tersebut akan berakhir pada tanggal This land use right will expire on November 7,
7 November 2048. Perusahaan memiliki 2048. The Company anticapates that the usage
keyakinan bahwa hak kepemilikan tanah dapat rights granted under these certificates will be
diperbaharui dan diperpanjang dengan biaya perpetually renewable at minimal cost.
minimum.
Berdasarkan evaluasi yang dilakukan manajemen Based on the evaluation, the Group’s
Grup berpendapat bahwa tidak terdapat peristiwa management has the opinion that there were no
atau perubahan keadaan yang mengindikasikan events or changes in circumstances which might
adanya penurunan nilai aset tetap pada tanggal indicate impairment of fixed assets as of March 31,
31 Maret 2025 dan 31 Desember 2024. 2025 and December 31, 2024.
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025 and December 31, 2024,
2024, tidak terdapat aset tetap sementara yang there are no fixed assets that are temporarily out
tidak dipakai dan dihentikan dari penggunaannya. of use and retired from use.
Pada tanggal 31 Maret 2025 dan 31 Desember As of March 31, 2025 and December 31, 2024,
2024, terdapat aset tetap yang nilai bukunya nihil there are fixed assets which have nil value, but are
namun masih digunakan untuk menunjang still used to support the Group’s operational
aktivitas operasi Grup dengan harga perolehan activities with acquisition cost Rp 34,149,319,473
masing-masing sebesar Rp 34.149.319.473 dan and Rp 33,314,868,305, respectively, in the form
Rp 33.314.868.30, yang terdiri dari aset tetap Facilities and Infrastructure, Vehicles, Equipment
berupa Sarana dan Prasarana, Kendaraan, and Supplies, Borholes Well and Infrastructure.
Peralatan dan Perlengkapan, Sumur Bor, Mesin
dan Infrastruktur.
Aset tetap, kecuali tanah, telah diasuransikan Fixed assets, except land, were insured against all
terhadap semua risiko kerusakan dengan jumlah risks of damage with total coverage amounting
nilai pertanggungan sebesar Rp 177.265.980.000 Rp 177,265,980,000, as of March 31, 2025 and
pada tanggal 31 Maret 2025 dan 31 Desember December 31, 2024. The management believes
2024. Manajemen berkeyakinan bahwa nilai that the insurance coverage is adequate to cover
pertanggungan tersebut adalah cukup untuk possible losses from fixed assets.
menutup kemungkinan kerugian atas aset tetap.
- 42 -
Page 47
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Grup telah mengasuransikan aset tetap dari risiko The Group has insured fixed assets from fire and
kebakaran dan bencana alam kepada PT Lippo natural disaster risks to PT Lippo General
General Insurance dan Tb PT Asuransi Sinar Mas, Insurance Tbk and PT Asuransi Sinar Mas, MPM
sejak periode 31 Maret 2025 dan 31 Desember Insurance, PT Zurich Insurance Indonesia and
2024. PT Asuransi Bintang Tbk since March 31, 2025
and December 31, 2024.
11. ASET HAK-GUNA 11. RIGHT-OF-USE-ASSETS
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Harga Perolehan 9.445.772.618 9.445.772.618 Cost Acquisition
Akumulasi Penyusutan (1.967.869.295) (1.889.154.524) Accumulate Depreciation
Jumlah 7.477.903.323 7.556.618.094 Total
Perusahaan mengadakan perjanjian sewa- The Company entered into a rental agreement on
menyewa pada tanggal 2 Januari 2019 dengan January 2, 2019 with the parties:
pihak-pihak:
1. Tn. Saimi Saleh mempunyai sebidang tanah 1. Mr Saimi Saleh a patch of land and building
dan bangunan dengan luas 34.924 m 2 yang with an area of 34,924 m2 located in
terletak di desa Sukanegara, Lampung Sukanegara village, South Lampung,
Selatan, Lampung. Lampung.
2. Tn. Usman Saleh atas sebidang tanah dan 2. Mr Usman Saleh for a patch of land and
banguanan dengan luas 22.465 m2 yang building with an area of 22,465 m2 located
terletak di desa Sukanegara, Lampung in Sukanegara village, South Lampung,
Selatan, Lampung. Lampung.
3. Tn. Ishak Saleh atas tanah berikut bangunan 3. Mr. Ishak Saleh on land and buildings in the
berupa tanah tambak dan bagunan dengan form of pond land and buildings with an area
luas 60.000 m2 yang terletak di desa Gebang, of 60,000 m2 located in Gebang village,
Lampung Selatan, Lampung. South Lampung, Lampung.
4. Tn. Rico Damona Usman atas tanah berikut 4. Mr. Rico Damona Usman on land and
bangunan berupa tanah tambak dan bagunan buildings in the form of pond land and
dengan luas 100.000 m2 yang terletak di desa buildings with an area of 100,000 m2 located
Gebang, Lampung Selatan, Lampung. in Gebang village, South Lampung,
Lampung.
5. Tn. Saimi Saleh atas tanah berikut bangunan 5. Mr. Saimi Saleh over land and buildings in
berupa tanah tambak dan bagunan dengan the form of pond land and buildings with an
luas 169.275 m2 yang terletak di desa area of 169,275 m2 located in Gebang
Gebang, Lampung Selatan, Lampung. village, South Lampung, Lampung.
6. Tn. Usman Saleh atas tanah berikut bangunan 6. Mr. Usman Saleh over land and buildings in
berupa tanah tambak dan bagunan dengan the form of pond land and buildings with an
luas 244.620 m2 yang terletak di desa area of 244,620 m2 located in Gebang
Gebang, Lampung Selatan, Lampung. village, South Lampung, Lampung.
7. Tn. Usman Saleh atas tanah berikut bangunan 7. Mr Usman Saleh for land and buildings with
dengan luas 36.550 m2 yang terletak di desa an area of 36,550 m2 located in Campang
Campang Jaya, Bandar Lampung, Lampung. Jaya village, Bandar Lampung, Lampung.
- 43 -
Page 48
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Aset Hak-Guna merupakan sewa tanah tambak Right-of-Use Assets represent land leases for
udang yang berlokasi di Jl. Ir. Sutami KM 12.5 Desa shrimp farm located at Jl. Ir. Sutami KM 12.5
Sukanegara, Kecamatan Tanjung Bintang, Desa Sukanegara Village, District of Tanjung
Kabupaten Lampung Selatan, Dusun Seribu, Desa Bintang, Lampung Selatan Regency, Dusun
Gebang, Kecamatan Padang Cermin, dan Dusun Seribu and Dusun Gebang Karet, Desa Gebang,
Gebang Karet, Desa Gebang, Kecamatan Teluk District of Teluk Pandan, Kabupaten Pesawaran,
Pandan, Kabupaten Pesawaran, Provinsi Lampung Province. With a period of 30 (thirty)
Lampung. Dengan jangka waktu 30 (tiga puluh) years (Note 35).
tahun (Catatan 35).
Beban penyusutan dialokasikan sebagai berikut: Depreciation expense is allocated as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Beban Pokok Penjualan Cost of Goods Sold
(Catatan 21) 70.843.295 283.373.179 (Note 21)
Beban Umum dan Administrasi General and Administrative
(Catatan 23) 7.871.477 31.485.909 Expenses (Note 23)
Jumlah 78.714.772 314.859.088 Total
12. UANG JAMINAN 12. SECURITY DEPOSIT
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Dolar Amerika Serikat United States Dollar
Uang Jaminan Security Deposit
(2024: USD 200.000) 3.232.400.000 3.232.400.000 (2024: USD 200,000)
Jumlah 3.232.400.000 3.232.400.000 Total
Pada tanggal 31 Desember 2024 Perusahaan As of December 31, 2024, the Company had
memiliki uang jaminan berupa deposito yang security deposits, in the form deposits paid for the
dibayarkan untuk proses ekspor dengan jangka export process with a refund period of 180 days,
waktu pengembalian 180 hari, uang jaminan security deposit paid-up to New York
dibayarkan kepada New York Customs Broker Inc. Customs Broker Inc.
13. UTANG USAHA 13. TRADE ACCOUNTS PAYABLES
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
PT Shaka Bahari Abadi 5.088.107.786 - PT Shaka Bahari Abadi
PT Rejo Mulya Samudera 4.485.888.352 - PT Rejo Mulya Samudera
PT Indonesia Makan Udang 2.887.775.246 2.887.775.246 PT Indonesia Makan Udang
PT CJ Cheiljedang Feed Lampung 2.043.145.000 2.043.145.000 PT CJ Cheiljedang Feed Lampung
CV Nerimo Ing Pandum 1.769.186.848 - CV Nerimo Ing Pandum
PT Maju Tambak Sumur 991.503.790 - PT Maju Tambak Sumur
PT Sedulur Bertiga Jaya 953.534.014 - PT Sedulur Bertiga Jaya
PT RBFood Supply Indonesia 579.142.500 739.260.000 PT RBFood Supply Indonesia
PT Konverta Mitra Abadi 397.667.513 502.709.194 PT Konverta Mitra Abadi
Tn. Ismanto 331.506.718 - Tn. Ismanto
Mitra Lestari Mandiri 220.862.250 483.155.250 Mitra Lestari Mandiri
PT RBFood Manufaktur Indonesia 216.006.000 306.138.000 PT RBFood Manufaktur Indonesia
- 44 -
Page 49
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
PT Gemilang Primajaya Trimandiri 157.128.248 179.926.294 PT Gemilang Primajaya Trimandiri
PT Surya Rengo Containers 127.632.851 - PT Surya Rengo Containers
PT Dinamika Lubsindo Utama 123.381.137 44.379.395 PT Dinamika Lubsindo Utama
PT Indolabel Surya Pratama 103.526.370 71.230.920 PT Indolabel Surya Pratama
PT General Agromesin Lestari 93.984.985 - PT General Agromesin Lestari
Nusa Jaya 89.864.501 25.502.001 Nusa Jaya
CV Andalan Trading Mina 76.208.256 - CV Andalan Trading Mina
PT Sumatraco Langgeng Abadi 70.818.000 20.535.000 PT Sumatraco Langgeng Abadi
PT Sumber Energy 63.270.000 63.270.000 PT Sumber Energy
PT Sinergy Indopack Makmur 59.140.800 59.140.800 PT Sinergy Indopack Makmur
CV Mandiri Jaya Perkasa (Sanbe) 58.990.000 - CV Mandiri Jaya Perkasa (Sanbe)
Bapak Ishaq Saleh 50.750.000 - Bapak Ishaq Saleh
PT Sinar Setia Mulia 41.760.003 55.230.003 PT Sinar Setia Mulia
PT Sumatra Motor Teknindo 41.560.910 52.438.355 PT Sumatra Motor Teknindo
PT Karya Ekatama 41.558.400 - PT Karya Ekatama
PT Prima Larvae 41.308.469 54.504.000 PT Prima Larvae
CV AGS Sejahtera 37.785.800 40.019.800 CV AGS Sejahtera
CV Sarana Boga Sentosa 30.599.999 - CV Sarana Boga Sentosa
PT Prima Sari Indotama 30.244.666 32.435.303 PT Prima Sari Indotama
Suranto 29.890.000 61.090.000 Suranto
PT Seven Mountain Internasional 29.415.000 29.859.000 PT Seven Mountain Internasional
PT Intiragam Oliefindo 24.975.000 24.975.000 PT Intiragam Oliefindo
CV Indo Surya Cemerlang 21.990.000 - CV Indo Surya Cemerlang
PT Sumberdaya Sinar Baru 21.496.641 55.366.010 PT Sumberdaya Sinar Baru
CV Sri Rejeki 15.214.503 29.399.082 CV Sri Rejeki
PT Anesta Agung - 892.566.862 PT Anesta Agung
CV Sion Vannamei Raharja - 648.548.775 CV Sion Vannamei Raharja
PT Multidaya Teknologi Nusantara - 210.906.705 PT Multidaya Teknologi Nusantara
PT Maju Tambak Sumur - 199.585.239 PT Maju Tambak Sumur
PT Mida Trade Ventures Indonesia - 54.835.465 PT Mida Trade Ventures Indonesia
CV Lima Pendawa - 22.200.000 CV Lima Pendawa
Lain-lain (masing-masing Others (each belows
dibawah Rp 25.000.000) 366.365.288 474.359.767 Rp 25,000,000)
Jumlah 21.813.185.844 10.364.486.466 Total
Analisis umur utang usaha yang dihitung dari The aging analysis of trade payables based on
tanggal jatuh tempo adalah sebagai berikut: due date is presented below:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Belum jatuh tempo 13.525.769.125 4.019.944.007 Not yet due
Jatuh tempo: Due date:
1-30 hari 6.971.076.470 3.706.048.328 1-30 days
31-60 hari 1.294.150.536 2.051.952.657 31-60 days
61-90 hari 22.189.713 306.324.518 61-90 days
>90 hari - 280.216.956 >90 days
Jumlah 21.813.185.844 10.364.486.466 Total
- 45 -
Page 50
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
14. BEBAN AKRUAL 14. ACCRUED EXPENSES
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Angkut 5.754.799.111 2.425.750.415 Freight
Utilitas 936.435.423 1.035.034.807 Utilities
Jasa Profesional 893.488.220 895.388.220 Professional Fees
Gaji 145.166.972 547.179.892 Salaries Expenses
Analisa/Uji 46.274.755 32.911.035 Analysis/Test
Pemeliharaan & Perbaikan 5.365.000 5.365.000 Maintenance & Repair
Lain-Lain 99.172.501 29.210.932 Others
Jumlah 7.880.701.982 4.970.840.301 Total
Pada 31 Maret 2025 dan 31 Desember 2024, As of March 31, 2025 and December 31, 2024, the
beban akrual atas jasa profesional merupakan accrued expense for professional fee represent to
biaya pengurusan legalitas terkait royalti the legal management fee related to the liability of
tanggungan pada utang bank Perusahaan. the Company's bank loans.
15. PERPAJAKAN 15. TAXATION
a. Pajak Dibayar Dimuka a. Prepaid Taxes
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Pajak Pertambahan
Nilai-Bersih 4.750.858.413 9.011.072.167 Value Added Tax-Net
Pajak Penghasilan: Income Tax:
Pasal 25 176.668.588 - Article 25
Pasal 22 56.072.004 - Article 22
Pasal 21 - 24.529.538 Article 21
Jumlah 4.983.599.005 9.035.601.705 Total
b. Utang Pajak b. Taxes Payable
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Entitas Induk Parent Entity
Pajak penghasilan: Income tax:
Pasal 25 52.701.989 52.701.989 Article 25
Pasal 22 44.657.342 28.121.848 Article 22
Pasal 21 28.179.925 - Article 21
Pasal 23 27.664.633 21.674.00 Article 23
Pasal 4 (2) - 1.775.555 Article 4 (2)
Pasal 29: - Article 29:
2024 485.856.339 485.856.340 2024
Jumlah 639.060.228 590.129.737 Total
- 46 -
Page 51
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Entitas Anak Subsidiary
Pajak penghasilan: Income tax:
Pasal 22 38.332.559 20.341.356 Article 22
Pasal 25 16.430.190 16.430.190 Article 25
Pasal 23 13.616.976 18.700.616 Article 23
Pasal 21 3.934.015 - Article 21
Pasal 26 - 10.230.773 Article 26
Pasal 29: Article 29:
2024 811.682.826 811.682.826 2024
Jumlah 883.996.566 877.385.761 Total
c. Beban Pajak Penghasilan - Bersih c. Income Taxes Expense - Net
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Beban Pajak Kini Current Tax Expense
Entitas Induk - (994.263.380) Parent Entity
Entitas Anak - (1.057.869.340) Subsidiary
Sub Jumlah - (2.052.132.720) Sub Total
Manfaat Pajak Tangguhan - 76.646.095 Deffered Tax Benefit
Jumlah - (1.975.486.625) Total
d. Pajak Penghasilan d. Income Taxes
Rekonsiliasi antara laba sebelum pajak Reconciliation between income before income
penghasilan dan pajak final seperti yang tax and final tax as shown in the financial
disajikan dalam laporan laba rugi komprehensif statement of profit or loss and other
dan taksiran penghasilan kena pajak untuk comprehensive income and estimated taxable
tahun yang pada tanggal 31 Maret 2025 dan income for the years ended March 31, 2025 and
2024 adalah sebagai berikut: 2024 are as follow:
31 Maret 2025/ 31 Maret 2024/
March 31, 2025 March 31, 2024
Entitas Induk Parent Entity
Laba sebelum pajak (2.160.542.240) (581.423.276) Profit Before Tax
Beda Temporer: Temporary Difference:
Penyusutan Aset Tetap - (29.461.984) Depreciation Fixed Assets
Beda Permanen: Permanent Differences:
Denda Pajak Tax Penalty
Penyusutan Aset Depreciation of Assets for
Pengampunan pajak 181.667.577 187.323.358 Tax Amnesty
Telephone 54.121 290.758 Telephone
Beban Pajak Jasa Giro 2.894.053 2.490.666 Current Account
Administrasi dan Umum Lainnya - 205.000 General Administratif and Others
Pendapatan yang Telah
Dikenakan Pajak Income already subjected to
Bersifat Final Lainnya 18.110.339 18.696.547 final tax Others
Pendapatan Lain-lain Other Income
Lain-lain Other
Pendapatan Bunga (1.820.531) (275.421) Interest Income
Jumlah Koreksi Fiskal - Bersih 200.905.559 179.268.924 Fiscal Correction Amount – Net
- 47 -
Page 52
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
31 Maret 2025/ 31 Maret 2024/
March 31, 2025 March 31, 2024
Taksiran Penghasilan Kena Estimated Taxable
Pajak (1.959.636.680) (402.154.351) Income
Pembulatan (1.959.637.000) (402.154.000) Rounding
Beban Pajak Kini (22%) (431.120.140) (88.473.880) Current Tax Expense (22%)
Dikurangi - pajak dibayar
dimuka: Less - prepaid taxes:
Pasal 22 - - Article 22
Pasal 25 - - Article 25
Jumlah Pajak
Penghasilan Dibayar Dimuka - - Total Prepaid Income Tax
Taksiran Utang Pajak Estimated Income Tax Payable
Penghasilan Pasal 29 (431.120.140) (88.473.880) Article 29
31 Maret 2025/ 31 Maret 2024/
March 31, 2025 March 31, 2024
Entitas Anak Subsidiary
Laba Sebelum Pajak (3.207.498.051) (248.965.829) Profit Before Tax
Beda Temporer: Temporary Difference:
Sewa (7.792.762) (7.792.762) Rent
Beda Permanen: Permanent Differences:
Beban Lain-lain 8.668.319 12.760.072 Other Expenses
Transportasi 17.065.690 13.355.427 Transportation
Bunga Pajak Giro 33.156 50.605 Current Account Tax
Bunga Jasa Giro 25.365 (6.238.982) Current Account Service Interest
Jumlah Koreksi Fiscal Correction
Fiskal - Bersih 17.999.768 12.134.360 Amount - Net
Taksiran Penghasilan Estimated Taxable
Kena Pajak (3.189.498.284) (236.831.470) Income
Pembulatan (3.189.498.000) (236.831.000) Rounding
Beban Pajak Kini (22%) (701.689.560) (52.102.820) Current Tax Expense (22%)
Dikurangi - Pajak Dibayar
Dimuka : Less - Prepaid Taxes :
Pasal 22 - - Article 22
Pasal 25 - Article 25
Jumlah Pajak Penghasilan Total Prepaid Income
Dibayar Dimuka - - Tax
Taksiran Utang Pajak Estimated Income Tax
Penghasilan Pasal 29 (701.689.560) (52.102.820) Payable Article 29
Laba kena pajak hasil rekonsiliasi 31 Maret The reconciled taxable profit for March 31, 2025
2025 dan 2024 menjadi dasar dalam pengisian and 2024 is the basis for filling the Annual
SPT Tahunan Pajak Penghasilan Badan. Corporate Income Tax Return.
- 48 -
Page 53
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
e. Pajak Tangguhan e. Deferred Tax
Dibebankan ke
Penghasilan
Komprehensif
31 Desember Dikreditkan lain/ 31 Maret
2024/ ke laba rugi/ Charged to 2025/
December 31, Credited to Other March 31,
2024 Profit or loss Comprehensive 2025
Imbalan Kerja 2.244.800.478 - - 2.244.800.478 Employee Benefits
Cadangan Kerugian Allowance for
Piutang 275.130.488 - - 275.130.488 Impairment Losses
Penyusutan (607.652.187) - - (607.652.187) Depreciation
Aset pajak
Tangguhan 1.912.278.779 - - 1.912.278.779 Deferred tax assets
Dibebankan ke
Penghasilan
komprehensif
31 Desember Dikreditkan lain/ 31 Maret
2023/ ke laba rugi/ Charged to 2024/
December 31, Credited to other March 31,
2023 Profit or loss comprehensive 2024
Imbalan Kerja 2.045.497.897 - - 2.045.497.897 Employee Benefits
Cadangan Kerugian Allowance for
Piutang 352.336.430 - 352.336.430 Impairment Losses
Penyusutan (607.652.187) - (607.652.187) Depreciation
Aset pajak
Tangguhan 1.790.182.140 - - 1.790.182.140 Deferred tax assets
f. Hasil Pemeriksaan Pajak f. Tax Audit Results
Pada tahun 2024, Perusahaan menerima In 2024, the Company received a Tax Audit
Surat Hasil Pemeriksaan dengan No. S- Result Letter No. S-11/HPBP/WPJ.28/2024 for
11/HPBP/WPJ.28/2024 untuk tahun pajak the 2019 and 2018 fiscal years, dated
masing-masing 2019 dan 2018 tertanggal September 10, 2024, regarding an
10 September 2024 perihal kurang bayar atas underpayment of corporate income tax for the
pajak penghasilan badan tahun 2018 dengan 2018 fiscal year with a principal amount of
pokok sebesar Rp 2.085.951.250 dan sanksi Rp 2,085,951,250 and a penalty under Article
pasal 8 ayat 3a sebesar Rp 2.085.951.250. 8 paragraph 3a of Rp 2,085,951,250.
Pada tahun 2022, PT Indokom Samudra In 2022, PT Indokom Samudra Persada (the
Persada (Entitas Anak) menerima Surat Subsidiary) received Warning Letters No. ST-
Teguran dengan No. ST-0198/WPJ.28/ 0198/WPJ.28/KP.1004/2022 regarding the
KP.1004/2022 atas kurang bayar pokok underpayment of corporate income tax
penghasilan badan tahun pajak 2017 sebesar principal for the 2017 fiscal year amounting to
Rp 6.444.115.034 dan No. ST- Rp 6,444,115,034 and No. ST-01962/ WPJ.28/
01962/WPJ.28/KP.1004/2022 atas denda KP.1004/2022 regarding the collection penalty
penagihan kurang bayar tahun pajak 2017 for the 2017 fiscal year underpayment
sebesar Rp 3.911.469.020 tertanggal amounting to Rp 3,911,469,020, dated August
29 Agustus 2022. 29, 2022.
- 49 -
Page 54
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Sampai dengan diterbitkannya laporan Until the issuance of the financial statements
keuangan per 31 Desember 2024, as of December 31, 2024, the Company and
Perusahaan dan Entitas Anak telah melakukan Subsidiary have made payments for the
pembayaran kurang bayar pajak penghasilan underpayment of corporate income tax for the
badan tahun 2017 dengan jumlah pembayaran 2017 fiscal year, with total payments made
yang sudah dilakukan sebesar amounting to Rp 9,660,782,650 are recorded
Rp 9.660.782.650 yang dicatatkan pada in general and administrative expenses.
beban umum dan administrasi.
16. UTANG BANK 16. BANK LOANS
a.) Utang Bank Jangka Pendek a.) Short-Term Bank Loan
Entitas Induk Parent Entity
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Bank BTPN Bank BTPN
Bank BTPN LOC 1 - IDR Bank BTPN LOC 1 - IDR
Pembiayaan Utang Account Payable
Usaha - IDR 40.229.346.687 44.349.698.871 Financing - IDR
Fasilitas Kredit Revolving Credit
Bergulir - IDR 28.450.000.000 22.350.000.000 Facility - IDR
Bank BTPN PSF USD 31.243.903.000 32.324.000.000 Bank BTPN PSF USD
Bank BTPN ARF IDR 29.462.590.250 27.588.534.000 Bank BTPN ARF IDR
Sub Jumlah 129.385.839.937 126.612.232.871 Sub Total
Entitas Anak Subsidiary
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Bank BTPN: Bank BTPN:
Fasilitas Kredit Bergilir-IDR 9.750.000.000 17.650.000.000 Revolving Credit Facility-IDR
Pembiyaan Utang Usaha-IDR 33.722.888.287 39.848.889.050 Account Payable Financing-IDR
Bank BTPN PSF USD 32.738.140.020 32.307.838.000 Bank BTPN PSF USD
Bank BTPN ARF USD 27.333.996.000 14.852.878.000 Bank BTPN ARF USD
Sub Jumlah 103.545.024.307 104.659.605.050 Sub Total
Jumlah 232.930.864.244 231.271.832.921 Total
Bank SMBC Indonesia (d/h Bank BTPN) Bank SMBC Indonesia (formerly Bank
BTPN)
Berdasarkan lampiran tanggal 28 Agustus Based on agreement dated August 28, 2024,
2024, Perusahaan mendapatkan fasilitas the Company obtained a loan facility of
pinjaman sebesar USD 14.500.000 dengan USD 14,500,000 with the aim of working
tujuan untuk kebutuhan modal kerja seperti capital needs such as financing the
membiayai pengadaan bahan baku. Dengan procurement of raw materials. With a
jangka waktu maksimum 12 bulan, dan suku maximum period of 12 months, and an annual
bunga pertahun sebesar 6,75% dalam USD interest rate of 6.75% in USD and 8.50% in
dan sebesar 8,50% dalam IDR. IDR.
- 50 -
Page 55
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Jumlah Fasilitas Kredit yang diterima Amount of Credit Facilities received
1) Fasilitas Omnibus Uncommited sebesar 1) Uncommitted Omnibus Facility amounting
USD 14,500,000 dengan sub-fasilitas to USD 14,500,000 with the following sub-
sebagai berikut: facilities:
a. Sub-Fasilitas A: Pembiayaan Hutang a. Sub-Facility A: Account Payable
Usaha (“APF”) Financing (“APF”)
Berdasarkan lampiran tanggal Based on attachment dated August 28,
28 Agustus 2024, Grup mendapatkan 2024, the Group obtained a loan facility
fasilitas pinjaman dari Bank BTPN from Bank BTPN in the form of
berupa Pembiayaan Utang Usaha Accounts Payable Financing (“APF”)
(“APF”) dengan plafon maksimum with a maximum ceiling of
USD 14,500,000 atau setara dengan USD 14,500,000 or equivalent to
Rp 223.532.000.000 pada 31 Desember Rp 223,532,000,000 on December 31,
2024. 2024.
Tujuan penggunaan untuk membiayai The purpose of use is to finance the
pengadaan bahan baku. procurement of raw materials.
Jangka waktu fasilitas kredit 6 bulan The term of the credit facility is 6
terhitung sejak tanggal efektif kredit. months starting from the effective date
of the credit.
b. Sub-Fasilitas B: Pembiayaan Piutang b. Sub-Facility B: Account Receivable
(“ARF”) Financing (“ARF”)
Berdasarkan lampiran tanggal Based on attachment dated
28 Agustus 2024, Grup mendapatkan August 28, 2024, the Group obtained a
fasilitas pinjaman dari Bank BTPN loan facility from Bank BTPN in the
berupa Pembiayaan Piutang Usaha form of Accounts Receivable
(“ARF”) dengan plafon maksimum Financing ("ARF") with a maximum
USD 14,500,000 atau setara dengan ceiling of USD 14,500,000 or
Rp 223.532.000.000 pada 31 Desember equivalent to Rp 223,532,000,000 on
2024. December 31, 2024.
Tujuan penggunaan untuk membiayai The purpose of use is to finance
piutang. receivables.
Jangka waktu fasilitas kredit 2 bulan The term of the credit facility is 2
terhitung sejak tanggal efektif kredit. months starting from the effective date
of the credit.
c. Sub-Fasilitas C: Fasilitas Kredit c. Sub-Facility C: Revolving Credit
Bergulir 1 (“RCF”) Facility 1 (“RCF”)
Berdasarkan lampiran tanggal Based on attachment dated
28 Agustus 2024, Grup mendapatkan Auguts 28, 2024, the Group obtained a
fasilitas pinjaman dari Bank BTPN loan facility from Bank BTPN in the
berupa Fasilitas Kredit Bergulir 1 form of Revolving Credit Facility 1
(“RCF”) dengan plafon maksimum ("RCF") with a maximum ceiling of
Rp 40.000.000.000 pada 31 Desember Rp 40,000,000,000 on December 31,
2024. 2024.
- 51 -
Page 56
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Tujuan penggunaan membiayai The purpose of use is to finance the
pengadaan bahan baku dari pemasok procurement of raw materials from
individu dan modal kerja umum. individual suppliers and general
working capital.
Jangka waktu fasilitas kredit 6 bulan The term of the credit facility is 6
terhitung sejak tanggal efektif kredit. months starting from the effective date
of the credit.
d. Sub-Fasilitas D: Pre-Shipment d. Sub-Facility D: Pre-Shipment
Financing (“PSF”) (Baru) Financing (“PSF”) (New)
Berdasarkan lampiran tanggal Based on attachment dated
28 August 2024 Grup mendapatkan August 28, 2024, the Group obtained a
fasilitas pinjaman dari Bank BTPN loan facility from Bank BTPN in the
berupa Pre-Shipment Financing (“PSF”) form of Pre-Shipment Financing
dengan plafon maksimum USD (“PSF”) with a maximum ceiling of USD
2,000,000 atau setara dengan 2,000,000 or equivalent to
Rp. 30.832.000.000 pada 31 Desember Rp 30,832,000,000 on December 31,
2024. 2024.
Tujuan penggunaan untuk membiayai The purpose of use is to finance the
Purchase Order atau kontrak yang Purchase Order or contract received.
diterima
Jangka waktu fasilitas kredit 6 bulan The term of the credit facility is 6
terhitung sejak tanggal efektif kredit. months starting from the effective date
of the credit.
2) Pinjaman Berjangka berkomitmen 1 2) Committed Term Loan 1
Berdasarkan lampiran tanggal 28 Agustus Based on attachment dated August
2024, Grup mendapatkan fasilitas pinjaman 28, 2024, the Group received a loan facility
dari Bank BTPN berupa pinjaman from Bank BTPN in the form of a term loan
berjangka dengan plafon maksimum with a maximum ceiling of
Rp 5.100.000.000 pada 31 Desember Rp 5,100,000,000 on December 31, 2024.
2024.
Tujuan penggunaan untuk pengambilalihan The purpose of use is taking over Term
Term Loan di bank eksisting. Jangka waktu Loans at existing banks. The term of the
fasilitas kredit sesuai tenor yang ada, credit facility is in accordance with the
dengan periode 3 bulan sejak tanda tangan. existing tenor, with a period of 3 months
from signature.
Jaminan atas fasilitas pinjaman ini adalah The collateral for this loan facility is as
sebagai adalah: follows:
PT Indokom Samudra Persada (ISP) PT Indokom Samudra Persada (ISP)
1. Piutang dengan nilai 1. Receivables with a value of
Rp 16.500.000.000 dijaminkan dengan Rp 16,500,000,000 are secured by
jaminan fidusia fiduciary guarantees
2. Persediaan yang terletak di Tanjung 2. Inventory located in Tanjung Bintang,
Bintang Lampung Selatan dengan nilai South Lampung with a value of
Rp 50.000.000.000 Rp 50,000,000,000
- 52 -
Page 57
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
3. Peralatan dan mesin-mesin yang 3. Equipment and machines located on
terletak di Jl. Kemang Raya Lampung Jl. Kemang Raya Lampung Selatan
Selatan Lampung dengan nilai Lampung with a value of
Rp 34.089.000.000 untuk dijaminkan Rp 34,089,000,000 to be guaranteed
dengan jaminan fidusia with a fiduciary guarantee
4. Mesin-mesin yang terletak di Tambak 4. Machines located at Pondok Udang
Udang Seribu, Ds. Gebang Lampung Seribu, Ds. Gebang Lampung with
dengan nilai Rp 10.170.000.000 untuk a value of Rp 10,170,000,000 to be
dijaminkan dengan jaminan fidusia guaranteed with a fiduciary guarantee
5. Mesin-mesin yang terletak di Tambak 5. Machines located at Gebang Shrimp
Udang Gebang, Ds. Gebang Lampung Farm, Ds. Gebang Lampung with
dengan nilai Rp 1.400.000.000 untuk a value of Rp 1,400,000,000 to be
dijaminkan dengan jaminan fidusia guaranteed with a fiduciary guarantee
Berdasarkan lampiran perjanjian pinjaman Based on loan agreement agreement
No. BTPN/S/0153 tanggal 28 Agustus 2024 No. BTPN/S/0153 dated August 28, 2024
antara PT Indokom Samudra Persada dan between PT Indokom Samudra Persada and
PT Indo American Seafoods Tbk dengan Bank PT Indo American Seafoods Tbk with Bank
BTPN telah terjadi kesepakatan untuk BTPN, an agreement has been reached to
mengadakan Fasilitas Gabungan Pinjaman hold a Joint Loan Facility of USD 9,000,000
sebesar USD 9.000.000 dan Pinjaman and a Term Loan of Rp 10,000,000,000.
Berjangka sebesar Rp 10.000.000.000.
Berdasarkan lampiran perjanjian pinjaman Based on loan agreement agreement No. 008
No. 008 tanggal 28 Agustus 2024 PT Indo dated August 28, 2024, PT Indo American
American Seafoods Tbk mendapatkan fasilitas Seafoods Tbk obtained a loan facility of USD
pinjaman sebesar USD3.000.000 dengan 3,000,000 with the aim of working capital
tujuan untuk kebutuhan modal kerja seperti needs such as financing the procurement of
membiayai pengadaan bahan baku. Dengan raw materials. With a maximum period of
jangka waktu maksimum 6 bulan, dan suku 6 months, and an annual interest rate of 5.00%
bunga pertahun sebesar 5,00% dalam USD in USD and 8.50% in IDR.
dan sebesar 8,50% dalam IDR.
Jumlah Fasilitas Kredit yang diterima Amount of Credit Facilities received
1) Fasilitas Omnibus Uncommited sebesar 1) Uncommitted Omnibus Facility amounting
USD 9,000,000 dengan sub-fasilitas to USD 9,000,000 with the following sub-
sebagai berikut: facilities:
a. Sub-Fasilitas A: Pembiayaan Hutang a. Sub-Facility A: Account Payable
Usaha (“APF”) Financing (“APF”)
Berdasarkan lampiran No. BTPN/S/015 Based on attachment No. BTPN/S/0153
3 tanggal 28 Agustus 2024, Grup dated August 28, 2024, the Group
mendapatkan fasilitas pinjaman obtained a loan facility from
dari Bank BTPN berupa Pembiayaan Bank BTPN in the form of Accounts
Utang Usaha (“APF”) dengan plafon Payable Financing (“APF”) with a
maksimum USD 9,000,000 atau setara maximum ceiling of USD 9,000,000 or
dengan Rp 141.579.000.000 pada equivalent to Rp 141,579,000,000 on
31 Desember 2024. December 31, 2024.
- 53 -
Page 58
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Tujuan penggunaan untuk membiayai The purpose of use is to finance the
pengadaan bahan baku. procurement of raw materials.
Jangka waktu fasilitas kredit 6 bulan The term of the credit facility is 6 months
terhitung sejak tanggal efektif kredit. starting from the effective date of the
credit.
b. Sub-Fasilitas B: Pembiayaan Piutang b. Sub-Facility B: Account Receivable
(“ARF”) Financing (“ARF”)
Berdasarkan lampiran No. BTPN/ Based on attachment no. BTPN/S/0153
S/0153 tanggal 28 Agustus 2024, Grup dated August 28, 2024, the Group
mendapatkan fasilitas pinjaman dari obtained a loan facility from Bank BTPN
Bank BTPN berupa Pembiayaan in the form of Accounts Receivable
Piutang Usaha (“ARF”) dengan plafon Financing ("ARF") with
maksimum USD 9,000,000 atau setara a maximum ceiling of USD 9,000,000 or
dengan Rp 141.579.000.000 pada equivalent to Rp 141,579,000,000 on
31 Desember 2024. December 31, 2024.
Tujuan penggunaan untuk membiayai The purpose of use is to finance
piutang. receivables.
Jangka waktu fasilitas kredit Credit facility term 2 (Combined tenor
2 (Gabungan tenor dengan APF tidak with APF must not exceed 6 months).
boleh lebih dari 6 bulan).
c. Sub-Fasilitas C: Fasilitas Kredit c. Sub-Facility C: Revolving Credit
Bergulir 1 (“RCF”) Facility 1 (“RCF”)
Berdasarkan lampiran No. BTPN/S/015 Based on attachment No. BTPN/S/0153
3 tanggal 28 Agustus 2024, Grup dated August 28, 2024, the Group
mendapatkan fasilitas pinjaman dari obtained a loan facility from Bank BTPN
Bank BTPN berupa Fasilitas Kredit in the form of Revolving Credit Facility 1
Bergulir 1 (“RCF”) dengan plafon ("RCF") with a maximum ceiling
maksimum Rp 30.000.000 pada of Rp 30,000,000 on December
31 Desember 2024. 31, 2024.
Tujuan penggunaan membiayai The purpose of use is to finance the
pengadaan bahan baku dari pemasok procurement of raw materials from
individu dan modal kerja umum. individual suppliers dan general
working capital.
Jangka waktu fasilitas kredit 6 bulan The term of the credit facility is 6 months
terhitung sejak tanggal efektif kredit. starting from the effective date of the
credit.
- 54 -
Page 59
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
d. Sub-Fasilitas D: Fasilitas Kredit d. Sub-Facility D: Revolving Credit
Bergulir 2 (“RCF – Satu Kali”) Facility 2 (“RCF – One off”)
Berdasarkan lampiran No. BTPN/S/ Based on attachment No. BTPN/S/0153
0153 tanggal 28 Agustus 2024, Grup dated August 28, 2024, the Group
mendapatkan fasilitas pinjaman dari obtained a loan facility from Bank BTPN
Bank BTPN berupa Fasilitas Kredit in the form of Revolving Credit Facility
Bergulir 2 (“RCF – Satu Kali”) dengan 2 (“RCF – One Time”) with a maximum
plafon maksimum ceiling of Rp 90,000,000,000 on
Rp 90.000.000.000 pada 31 Desember December 31, 2024.
2024.
b.) Utang Bank Jangka Panjang b.) Long-Term Bank Loan
Entitas Anak Subsidiary
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Bank BTPN: - - Bank BTPN:
Dikurangi: Less:
Bagian yang jatuh tempo Current maturities within
dalam 1 (satu) Tahun - - 1 (one) year
Sub Jumlah - - Sub Total
Jumlah - - Total
Entitas Induk - Bank SMBC Indonesia Parent Entity Bank SMBC Indonesia
Berdasarkan lampiran tanggal 1 November Based on agreement dated November 1, 2023,
2023, PT Indo American Seafoods Tbk dan PT Indo American Seafoods Tbk and subsidiary
entitas anak mendapatkan fasilitas pinjaman obtained a loan facility of USD 14,500,000 with the
sebesar USD 14.500.000 dengan tujuan untuk aim of working capital needs such as financing the
kebutuhan modal kerja seperti membiayai procurement of raw materials. With a maximum
pengadaan bahan baku. Dengan jangka waktu period of 12 months, and an annual interest rate
maksimum 12 bulan, dan suku bunga pertahun of 6.75% in USD and 8.50% in IDR.
sebesar 6,75% dalam USD dan sebesar 8,50%
dalam IDR.
Jumlah Fasilitas Kredit yang diterima Amount of Credit Facilities received
1) Fasilitas Omnibus Uncommited sebesar 1) Uncommitted Omnibus Facility amounting to
USD 14.500.000 dengan sub-fasilitas USD 14,500,000 with the following sub-
sebagai berikut: facilities:
a. Sub-Fasilitas A: Pembiayaan Hutang a. Sub-Facility A: Account Payable
Usaha (“APF”) Financing (“APF”)
Berdasarkan lampiran tanggal Based on attachment dated
1 November 2023, perusahaan November 1, 2023, the company
mendapatkan fasilitas pinjaman dari obtained a loan facility from Bank BTPN
Bank BTPN berupa Pembiayaan Utang in the form of Accounts Payable
Usaha (“APF”) dengan plafon Financing (“APF”) with a maximum
maksimum USD 14.500.000 atau setara ceiling of USD 14,500,000
dengan Rp 223.532.000.000 pada or equivalent to Rp 223,532,000,000 on
31 Desember 2023. December 31, 2023.
- 55 -
Page 60
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Tujuan penggunaan untuk membiayai The purpose of use is to finance the
pengadaan bahan baku. procurement of raw materials.
Jangka waktu fasilitas kredit 6 bulan The term of the credit facility
terhitung sejak tanggal efektif kredit. is 6 months starting from the effective
date of the credit.
b. Sub-Fasilitas B: Pembiayaan Piutang b. Sub-Facility B: Account Receivable
(“ARF”) Financing (“ARF”)
Berdasarkan lampiran tanggal Based on attachment dated
1 November 2023, perusahaan November 1, 2023 the company obtained
mendapatkan fasilitas pinjaman dari a loan facility from Bank BTPN in the form
Bank BTPN berupa Pembiayaan of Accounts Receivable Financing
Piutang Usaha (“ARF”) dengan plafon ("ARF") with a maximum ceiling of USD
maksimum USD 14.500.000 atau setara 14,500,000 or equivalent to
dengan Rp 223.532.000.000 pada Rp 223,532,000,000 on December 31,
31 Desember 2023. 2023.
Tujuan penggunaan untuk membiayai The purpose of use is to finance
piutang. receivables.
Jangka waktu fasilitas kredit 2 bulan The term of the credit facility is
terhitung sejak tanggal efektif kredit. 2 months starting from the effective date
of the credit.
c. Sub-Fasilitas C: Fasilitas Kredit c. Sub-Facility C: Revolving Credit
Bergulir 1 (“RCF”) Facility 1 (“RCF”)
Berdasarkan lampiran tanggal Based on attachment dated
1 November 2023, perusahaan November 1, 2023, the company obtained
mendapatkan fasilitas pinjaman dari a loan facility from Bank BTPN in the form
Bank BTPN berupa Fasilitas Kredit of Revolving Credit Facility 1 ("RCF") with
Bergulir 1 (“RCF”) dengan plafon a maximum ceiling of Rp 40,000,000,000
maksimum Rp 40.000.000.000 pada on December 31, 2023.
31 Desember 2023.
Tujuan penggunaan membiayai The purpose of use is to finance the
pengadaan bahan baku dari pemasok procurement of raw materials from
individu dan modal kerja umum. individual suppliers and general working
capital.
Jangka waktu fasilitas kredit 6 bulan The term of the credit facility
terhitung sejak tanggal efektif kredit. is 6 months starting from the effective
date of the credit.
- 56 -
Page 61
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
d. Sub-Fasilitas D: Pre Shipment d. Sub-Facility D: Pre Shipment
Financing (“PSF”) (Baru) Financing (“PSF”) (New)
Berdasarkan lampiran tanggal Based on attachment dated
1 November 2023, perusahaan November 1, 2023, the company obtained
mendapatkan fasilitas pinjaman dari a loan facility from Bank BTPN in the form
Bank BTPN berupa Pre Shipment of Pre Shipment Financing (“PSF”) with a
Financing (“PSF”) dengan plafon maximum ceiling of USD 2,000,000 or
maksimum USD 2.000.000 atau setara equivalent to Rp 30,832,000,000 on
dengan Rp 30.832.000.000 pada December 31, 2023.
31 Desember 2023.
Tujuan penggunaan untuk membiayai The purpose of use is to finance the PO
PO atau kontrak yang diterima. or contract received.
Jangka waktu fasilitas kredit 6 bulan The term of the credit facility
terhitung sejak tanggal efektif kredit. is 6 months starting from the effective
date of the credit.
2) Pinjaman Berjangka berkomitmen 1 2) Committed Term Loan 1
Berdasarkan lampiran tanggal 1 November Based on attachment dated November 1,
2023 perusahaan mendapatkan fasilitas 2023, the company received a loan facility
pinjaman dari Bank BTPN berupa pinjaman from Bank BTPN in the form of
berjangka dengan plafon maksimum a term loan with a maximum ceiling of
Rp 5.100.000.000 pada 31 Desember Rp 5,100,000,000 on December 31, 2023.
2023.
Tujuan penggunaan untuk pengambilalihan The purpose of use is taking over Term Loans
Term Loan di bank eksisting. at existing banks.
Jangka waktu fasilitas kredit sesuai tenor The term of the credit facility is in accordance
yang ada, dengan periode 3 bulan sejak with the existing tenor, with a period of 3
tanda tangan. months from signature.
Jaminan atas fasilitas pinjaman ini adalah The collateral for this loan facility is as
sebagai adalah: follows:
PT Indo American Seafoods Tbk PT Indo American Seafoods Tbk
1. Peralatan dan mesin-mesin dengan 1. Equipment and machines with a value
nilai Rp 23.996.000.000 untuk of Rp 23,996,000,000 to be secured
dijaminkan dengan jaminan fidusia. with a fiduciary guarantee.
2. Satu (1) bidang tanah hak-guna 2. One (1) plot of land with building
bangunan yang terletak di Jl. Kemang use -rights located in Jl. Kemang Raya
Raya Ds. Suka Negara Kec. Tanjung Ds. Suka Negara Kec. Tanjung
Bintang Kab. Lampung Selatan, Bintang District. South Lampung,
berdasarkan Sertifikat Hak-Guna based on Building Use-Rights
Bangunan Nomor 238 seluas Certificate Number 238 covering an
15.912 m2, berikut bangunan dan area of 15,912 m2, including the
segala sesuatu yang sekarang ada, building and everything that currently
senilai Rp 51.027.900.000. exists, valued at Rp 51,027,900,000.
- 57 -
Page 62
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
PT Indokom Samudra Persada (ISP) PT Indokom Samudra Persada (ISP)
1. Piutang dengan nilai Rp 16.500.000.000 1. Receivables with a value of
dijaminkan dengan jaminan fidusia. Rp 16,500,000,000 are secured by
fiduciary guarantees.
2. Persediaan yang terletak di Tanjung 2. Inventory located in Tanjung Bintang,
Bintang, Lampung Selatan dengan nilai South Lampung with a value of
Rp 50.000.000.000. Rp 50,000,000,000.
3. Peralatan dan mesin-mesin yang 3. Equipment and machines located on
terletak di Jl. Kemang Raya Lampung Jl. Kemang Raya Lampung Selatan
Selatan Lampung dengan nilai Lampung with a value of
Rp 34.089.000.000 untuk dijaminkan Rp 34,089,000,000 to be guaranteed
dengan jaminan fidusia. with a fiduciary guarantee.
4. Mesin-mesin yang terletak di Tambak 4. Machines located at Pondok Udang
Udang Seribu, Ds. Gebang Lampung Seribu, Ds. Gebang Lampung with
dengan nilai Rp 10.170.000.000 untuk a value of Rp 10,170,000,000 to be
dijaminkan dengan jaminan fidusia. guaranteed with a fiduciary guarantee.
5. Mesin-mesin yang terletak di Tambak 5. Machines located at Gebang Shrimp
Udang Gebang, Ds. Gebang Lampung Farm, Ds. Gebang Lampung with
dengan nilai Rp 1.400.000.000 untuk a value of Rp 1,400,000,000 to be
dijaminkan dengan jaminan fidusia. guaranteed with a fiduciary guarantee.
Entitas Anak - Bank SMBC Indonesia Subsidiary - Bank SMBC Indonesia
Berdasarkan lampiran perjanjian pinjaman Based on loan agreement agreement
No. BTPN/S/0153 tanggal 22 Agustus 2022 No. BTPN/S/0153 dated August 22, 2022
yang telah mengalami perubahan pada tanggal which has changes on August 28, 2024,
28 Agustus 2024, antara PT Indokom Samudra between PT Indokom Samudra Persada and
Persada dan PT Indo American Seafoods Tbk PT Indo American Seafoods Tbk with Bank
dengan Bank BTPN telah terjadi BTPN, an agreement has been reached to hold
kesepakatan untuk mengadakan Fasilitas a Joint Loan Facility of USD9,000,000 and
Gabungan Pinjaman sebesar USD9.000.000 a Term Loan of Rp 10,000,000,000.
dan Pinjaman Berjangka sebesar
Rp 10.000.000.000.
Berdasarkan lampiran perjanjian pinjaman Based on loan agreement agreement No. 004
No. 004 tanggal 22 Agustus 2022 yang telah dated August 22, 2022 which has changes on
mengalami perubahan pada tanggal August 28, 2024, PT Indokom Samudra
28 Agustus 2024,PT Indokom Samudra Persada obtained a term loan facility of
Persada mendapatkan fasilitas pinjaman Rp 90,000,000,000 with the aim of working
berjangka sebesar Rp 90.000.000.000 dengan capital needs such as temporary bridging to
tujuan untuk kebutuhan modal kerja seperti take over loans from the current bank
bridging sementara untuk mengambil alih (PT Mandiri (Persero) Tbk). With a maximum
pinjaman dari bank saat ini (PT Mandiri period of 6 months, and an annual interest rate
(Persero) Tbk). Dengan jangka waktu of 8.25%.
maksimum 6 bulan, dan suku bunga pertahun
sebesar 8,25%.
- 58 -
Page 63
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan lampiran perjanjian pinjaman Based on loan agreement agreement No. 008
No. 008 tanggal 22 Agustus 2022 yang telah dated August 22, 2022 which has changes on
mengalami perubahan pada tanggal August 28, 2024, PT Indo American Seafoods
28 Agustus 2024, PT Indo American Seafoods Tbk obtained a loan facility of USD 3,000,000
Tbk mendapatkan fasilitas pinjaman sebesar with the aim of working capital needs such as
USD 3.000.000 dengan tujuan untuk financing the procurement of raw materials.
kebutuhan modal kerja seperti membiayai With a maximum period of 6 months, and an
pengadaan bahan baku. Dengan jangka waktu annual interest rate of 5.00% in USD and
maksimum 6 bulan, dan suku bunga pertahun 8.50% in IDR.
sebesar 5,00% dalam USD dan sebesar 8,50%
dalam IDR.
Jumlah Fasilitas Kredit yang Diterima Amount of Credit Facilities Received
1) Fasilitas Omnibus Uncommited sebesar 1) Uncommitted Omnibus Facility amounting
USD 9.000.000 dengan sub-fasilitas to USD 9,000,000 with the following sub-
sebagai berikut: facilities:
a. Sub-Fasilitas A: Pembiayaan Hutang a. Sub-Facility A: Account Payable
Usaha (“APF”) Financing (“APF”)
Berdasarkan lampiran No. BTPN/ Based on attachment No. BTPN/S/0153
S/0153 tanggal 22 Agustus 2022 yang dated August 22, 2022 which has
telah mengalami perubahan pada changes on August 28, 2024, the Group
tanggal 28 Agustus 2024, Grup obtained a loan facility from
mendapatkan fasilitas pinjaman dari Bank BTPN in the form of Accounts
Bank BTPN berupa Pembiayaan Utang Payable Financing (“APF”) with a
Usaha (“APF”) dengan plafon maximum ceiling of USD 9,000,000 or
maksimum USD 9.000.000 atau setara equivalent to Rp 141,579,000,000 on
dengan Rp 141.579.000.000 pada December 31, 2022.
31 Desember 2022.
Tujuan penggunaan untuk membiayai The purpose of use is to finance the
pengadaan bahan baku. procurement of raw materials.
Jangka waktu fasilitas kredit 6 bulan The term of the credit facility is 6 months
terhitung sejak tanggal efektif kredit. starting from the effective date of the
credit.
b. Sub-Fasilitas B: Pembiayaan Piutang b. Sub-Facility B: Account Receivable
(“ARF”) Financing (“ARF”)
Berdasarkan lampiran No. BTPN/ Based on attachment No. BTPN/S/0153
S/0153 tanggal 22 Agustus 2022 yang dated August 22, 2022 which has
telah mengalami perubahan pada changes on August 28, 2024, the Group
tanggal 28 Agustus 2024, Grup obtained a loan facility from Bank BTPN
mendapatkan fasilitas pinjaman dari in the form of Accounts Receivable
Bank BTPN berupa Pembiayaan Financing ("ARF") with a
Piutang Usaha (“ARF”) dengan plafon maximum ceiling of USD 9,000,000 or
maksimum USD 9,000,000 atau setara equivalent to Rp 141,579,000,000 on
dengan Rp 141.579.000.000 pada December 31, 2022.
31 Desember 2022.
- 59 -
Page 64
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Tujuan penggunaan untuk membiayai The purpose of use is to finance
piutang. receivables.
Jangka waktu fasilitas kredit Credit facility term 2 (Combined tenor
2 (Gabungan tenor dengan APF tidak with APF must not exceed 6 months).
boleh lebih dari 6 bulan).
c. Sub-Fasilitas C: Fasilitas Kredit c. Sub-Facility C: Revolving Credit
Bergulir 1 (“RCF”) Facility 1 (“RCF”)
Berdasarkan lampiran No. BTPN/ Based on attachment No. BTPN/S/0153
S/0153 tanggal 22 Agustus 2022 yang dated August 22, 2022 which has
telah mengalami perubahan pada changes on August 28, 2024, the Group
tanggal 28 Agustus 2024, Grup obtained a loan facility from Bank BTPN
mendapatkan fasilitas pinjaman dari in the form of Revolving Credit Facility
Bank BTPN berupa Fasilitas Kredit 1 ("RCF") with a maximum ceiling of
Bergulir 1 (“RCF”) dengan plafon Rp 30,000,000,000 on December
maksimum Rp 30.000.000.000 pada 31, 2022.
31 Desember 2022.
Tujuan penggunaan membiayai The purpose of use is to finance the
pengadaan bahan baku dari pemasok procurement of raw materials from
individu dan modal kerja umum. individual suppliers dan general
working capital.
Jangka waktu fasilitas kredit 6 bulan The term of the credit facility is 6 months
terhitung sejak tanggal efektif kredit. starting from the effective date of the
credit.
d. Sub-Fasilitas D: Fasilitas Kredit d. Sub-Facility D: Revolving Credit
Bergulir 2 (“RCF – Satu Kali”) Facility 2 (“RCF – One off”)
Berdasarkan lampiran No. BTPN/S/ Based on attachment No. BTPN/S/0153
0153 tanggal 22 Agustus 2022 yang dated August 22, 2022 which has
telah mengalami perubahan pada changes on August 28, 2024, the Group
tanggal 28 Agustus 2024, Grup obtained a loan facility from Bank BTPN
mendapatkan fasilitas pinjaman dari in the form of Revolving Credit Facility 2
Bank BTPN berupa Fasilitas Kredit (“RCF - One Time”) with a maximum
Bergulir 2 (“RCF - Satu Kali”) dengan ceiling of Rp 90,000,000,000 on
plafon maksimum Rp 90.000.000.000 December 31, 2022.
pada 31 Desember 2022.
Tujuan penggunaan untuk mengambil The purpose of use is to take over loans
alih pinjaman dari bank yang ada. from existing banks.
Jangka waktu fasilitas kredit 6 bulan The term of the credit facility is 6 months
terhitung sejak tanggal pengambilalihan. from the date of takeover.
- 60 -
Page 65
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2) Pinjaman Berjangka 2) Committed Term Loan
Berdasarkan lampiran No. BTPN/S/0153 Based on attachment No. BTPN/S/0153
tanggal 22 Agustus 2022 yang telah dated August 22, 2022 which has changes
mengalami perubahan pada tanggal on August 28, 2024, the Group received a
28 Agustus 2024, Grup mendapatkan loan facility from Bank BTPN in the form of
fasilitas pinjaman dari Bank BTPN berupa a term loan with a maximum ceiling
pinjaman berjangka dengan plafon of Rp 10,000,000,000 on December
maksimum Rp 10.000.000.000 pada 31, 2022.
31 Desember 2022.
Tujuan penggunaan untuk pengambilalihan The purpose of use is take over Term
Term Loan di bank eksisting. Loans at existing banks.
Jangka waktu fasilitas kredit sesuai tenor The term of the credit facility is in
yang ada, dengan periode 3 bulan sejak accordance with the existing tenor, with a
tanda tangan. period of 3 months from signature.
Jaminan atas fasilitas pinjaman ini adalah The collateral for this loan facility is as
sebagai adalah: follows:
1. Tanah dan bangunan yang berlokasi di 1. Land and buildings located on Jl. Ir.
Jl. Ir. Sutami Km 12,5 Tanjung Bintang Sutami Km 12.5, Tanjung Bintang
Lampung Selatan. South Lampung.
2. Mesin beserta perlengkapannya. 2. Machines and equipment.
3. Piutang usaha sebesar 3. Trade receivables amounting to
Rp 16.500.000.000. Rp 16,500,000,000.
4. Persediaan yang ada digudang dengan 4. Existing inventory is stored in the
nilai sebesar Rp 50.000.000.000. warehouse with a value of
Rp 50,000,000,000.
5. Personal guarantee para pemegang 5. Personal guarantee for shareholders.
saham.
Bank Tabungan Pensiunan Nasional – Bank Tabungan Pensiunan Nasional – SBMC
SBMC Group Group
Berdasarkan Perjanjian Fasilitas Based Facility Agreement No.BTPN/S/0153 dated
No.BTPN/S/0153 tanggal 28 Agustus 2024 dari August 28, 2024 from Bank Tabungan Pensiunan
Bank Tabungan Pensiunan Nasional, member Nasional, member of SMBC Group, the Group has
of SMBC Group, Grup telah memperoleh obtained a loan facility of USD 9,000,000.00 at a
fasilitas pinjaman sebesar USD 9.000.000,00 rate of the interest rate for USD is 5% and for IDR
dengan tingkat suku bunga untuk USD sebesar is 8.5%.
5% dan untuk IDR sebesar 8,5%.
Jaminan atas fasilitas pinjaman tersebut di atas The collateral for the above loan facilities is as
adalah sebagai berikut: follows:
a. Bangunan yang berlokasi di Jl. Ir.Sutami Km a. Buildings located on Jl. Ir.Sutami Km 12.5,
12,5, Tanjung Bintang Lampung Selatan. Tanjung Bintang South Lampung.
b. Mesin-mesin berikut perlengkapannya. b. Machines and equipment.
c. Piutang usaha sebesar Rp 16.500.000.000. c. Trade receivables amounted to
Rp 16,500,000,000.
d. Persediaan (stock) yang ada di gudang d. Inventory (stock) in the warehouse with a value
dengan nilai sebesar Rp 50.000.000.000. of Rp 50,000,000,000.
- 61 -
Page 66
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
e. Personal menjamin para pemegang saham. e. Personal guarantee for shareholders. The term
Jangka waktu fasilitas kredit adalah 12 of the credit facility is 12 months from the
bulan sejak tanggal efektif fasilitas kredit. effective date of the credit facility. Interest
Suku Bunga 5,25% per tahun dan rate is 5.25% per annum and is paid monthly.
dibayarkan setiap bulan.
17. LIABILITAS IMBALAN PASCAKERJA 17. POST - EMPLOYMENT BENEFITS LIABILITIES
Besarnya imbalan kerja jangka panjang dihitung The amount of long-term employee benefits is
berdasarkan peraturan yang berlaku, yakni calculated based on the applicable regulations,
Undang-Undang No. 6 Tahun 2023 tentang “Cipta namely Law No. 6 of 2023 concerning "Creating
Kerja”. Tidak terdapat pendanaan khusus yang Work". There is No special funding set aside in
disisihkan sehubungan dengan imbalan kerja connection with the long-term employee benefits.
jangka panjang tersebut. Perhitungan imbalan The calculation of post-employment benefits is
pascakerja dihitung oleh aktuaris independen calculated by independent actuary Marcel
Kantor Konsultan Aktuaria Marcel Pryadarshi Pryadarshi Soepeno Actuarial Consulting Firm
Soepeno untuk tanggal 31 Desember 2024 dan for December 31, 2024 and 2023
2023 dengan nomor laporan 0272-0271/III/KKA- with report number 0272-0271/III/KKA-
MPS/2025/RPT dan 0241-0242/II/KKA- MPS/2025/RPT and 0241-0242/II/KKA-
PS/2024/DRF tanggal laporan,17 Maret 2025 dan MPS/2024/DRF, dated March 17, 2025 and
6 Februari 2024. Jumlah karyawan yang berhak February 6, 2024. The number of employees
atas imbalan pascakerja tersebut adalah 32 dan entitled to the post-employment benefits is 32 and
32 karyawan masing-masing pada tahun 2024 32 employees in 2024, and 2023 respectively.
dan 2023.
Program pensiun imbalan pasti memberikan The defined benefit pension plan typically expose
eksposur Grup terhadap risiko aktuarial seperti the Group to actuarial risks such as interest rate
risiko tingkat bunga, risiko harapan hidup, dan risk, longevity risk and salary risk.
risiko gaji.
Risiko Tingkat Bunga Interest Rate Risk
Penurunan suku bunga obligasi akan A decrease in the bond interest rate will increase
meningkatkan liabilitas program. the plan liability.
Risiko Harapan Hidup Longevity Risk
Nilai kini kewajiban imbalan pasti dihitung dengan The present value of the defined benefit plan
mengacu pada estimasi terbaik dari mortalitas liability is calculated by reference to the best
peserta program baik selama dan setelah kontrak estimate of the mortality of plan participants both
kerja. Peningkatan harapan hidup peserta during and after their employment. An increase in
program akan meningkatkan liabilitas program. the life expectancy of the plan participants will
increase the plan’s liability.
Risiko Gaji Salary Risk
Nilai kini kewajiban imbalan pasti dihitung dengan The present value of the defined benefit plan
mengacu pada gaji masa depan peserta program. liability is calculated by reference to the future
Dengan demikian, kenaikan gaji peserta program salaries of plan participants. As such, an increase
akan meningkatkan liabilitas program itu. in the salary of the plan participants will increase
the plan’s liability.
- 62 -
Page 67
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Beban imbalan pascakerja yang diakui di laporan Post-employment benefit expense recognized in
laba rugi dan penghasilan komprehensif lain statements of profit or loss and other
adalah sebagai berikut: comprehensive income in respect of the defined
benefit plan are as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Usia pensiun normal - 58 tahun/ years Normal pension age
Tingkat bunga diskonto - 7,10% Discount rate
Tingkat kenaikan gaji - 8,00% Salary incremental rate
Tabel mortalitas - TM – Indonesia IV Mortality table
- 5% dari Tingkat
Tingkat cacat Asumsi Mortalita/ Disability rate
from Mortality Table
Mutasi liabilitas imbalan paska kerja karyawan The movement of liability for post-employment
adalah sebagai berikut: benefits is as follows:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo Awal 10.104.541.472 9.301.883.257 Beginning Balance
Beban Imbalan Pascakerja Post-Employment Benefits
selama Tahun Berjalan - 883.796.658 during the year
Pengukuran kembali atas Remeasurement of
Liabilitas Diestimasi atas Estimated Liabilities
Imbalan Kerja Karyawan - (81.138.443) for Employee Benfits
Pembayaran Imbalan Pascakerja Actual Post-Employment
pada Tahun Berjalan - - Benefit Payment during Period
Saldo Akhir Liabilitas 10.104.541.472 10.104.541.472 Ending Balance of Liabilities
Total beban imbalan pascakerja karyawan adalah Total post-employment benefits expense are as follows:
sebagai berikut:
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Biaya Jasa Kini - 255.274.987 Current Service Cost
Biaya Bunga - 628.521.671 Interest Cost
Jumlah Beban Imbalan Pasca Total Post- Employment
Kerja Karyawan - 883.796.658 Benefits Expenses
Persentase perubahan kenaikan atau Percentage change increase or decrease 1% of
penurunan 1% terhadap tingkat diskonto discount rate.
31 Maret 2025/March 31, 2025
Nilai Kini
Liabilitas/ Biaya Jasa
Present Value Kini/
of Benefit Current Service
Deskripsi Liabilities Cost Description
Sesuai Laporan Aktuaris 7,1% - - As Actuarial Report 7.1%
Penurunan 1% atas Tingkat Decrease of 1% of the Discount
Diskonto - - Rate
Kenaikan 1% atas Tingkat Increase of 1% of the Discount
Diskonto - - Rate
- 63 -
Page 68
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Persentase perubahan kenaikan atau Percentage change increase or decrease 1% of
penurunan 1% terhadap tingkat kenaikan gaji. salary increment rate.
31 Maret 2025/March 31, 2025
Nilai Kini
Liabilitas/ Biaya Jasa
Present Value Kini/
of Benefit Current Service
Deskripsi Liabilities Cost Description
Sesuai Laporan Aktuaris 7,1% As Actuarial Report 7.1%
Penurunan 1% atas Tingkat Decrease of 1% of the Increment
Kenaikan Rate
Kenaikan 1% atas Tingkat Increase of 1% of the Salary
Kenaikan Gaji Increment Rate
Persentase perubahan kenaikan atau Percentage change increase or decrease 1% of
penurunan 1% terhadap tingkat diskonto discount rate.
2024
Nilai Kini
Liabilitas/ Biaya Jasa
Present Value Kini/
of Benefit Current Service
Deskripsi Liabilities Cost Description
Sesuai Laporan Aktuaris 7,1% 10.104.541.472 255.274.987 As Actuarial Report 7.1%
Penurunan 1% atas Tingkat Decrease of 1% of the Discount
Diskonto 10.518.604.249 289.761.137 Rate
Kenaikan 1% atas Tingkat Increase of 1% of the Discount
Diskonto 9.749.509.778 225.938.929 Rate
Persentase perubahan kenaikan atau Percentage change increase or decrease 1% of
penurunan 1% terhadap tingkat kenaikan gaji. salary increment rate.
2024
Nilai Kini
Liabilitas/ Biaya Jasa
Present Value Kini/
of Benefit Current Service
Deskripsi Liabilities Cost Description
Sesuai Laporan Aktuaris 7,1% 10.104.541.472 255.274.987 As Actuarial Report 7.1%
Penurunan 1% atas Tingkat Decrease of 1% of the Increment
Kenaikan 9.728.830.736 225.789.806 Rate
Kenaikan 1% atas Tingkat Increase of 1% of the Salary
Kenaikan Gaji 10.537.372.834 290.869.567 Increment Rate
- 64 -
Page 69
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
18. MODAL SAHAM DAN SALDO LABA 18. SHARE CAPITAL AND RETAINED EARNING
Susunan pemegang saham pada tanggal The composition of shareholders as of March 31,
31 Maret 2025 berdasarkan catatan yang dibuat 2025 based on records made by PT Sinartama
oleh PT Sinartama Gunita, Biro Administrasi Gunita, the Securities Administrasi Bureau, is as
Efek, adalah sebagai berikut: follows:
a) Modal Saham a) Share Capital
31 Maret 2025/March 31, 2025
Nilai Nominal Rp 50,- Per Saham/
Nominal Value Rp 50 per Share
Persentase Jumlah
Pemilikan Modal
Jumlah Saham (%)/ Disetor/
Nama Pemegang Saham/ Percentage of Authorized
Saham Total Shares Ownership (%) Shares Shareholders Name
PT Indo American Food 962.500.000 69,24% 48.125.000.000 PT Indo American Food
Saimi Saleh 82.500.000 5,94% 4.125.000.00 Saimi Saleh
Ibnu Syena Alfitra 55.000.000 3,96% 2.750.000.000 Ibnu Syena Alfitra
Masyarakat (Masing- Public
Masing Kepemilikan (EachOwenership
Dibawah 5%) 290.000.000 20,86% 14.500.000.000 Below 5%)
Jumlah 1.390.000.000 100% 69.500.000.000 Total
31 Desember 2024/December 31, 2024
Nilai Nominal Rp 50,- Per Saham/
Nominal Value Rp 50 per Share
Persentase Jumlah
Pemilikan Modal
Jumlah Saham (%)/ Disetor/
Nama Pemegang Saham/ Percentage of Authorized
Saham Total Shares Ownership (%) Shares Shareholders Name
PT Indo American Food 962.500.000 69,24% 48.125.000.000 PT Indo American Food
Saimi Saleh 82.500.000 5,94% 4.125.000.00 Saimi Saleh
Ibnu Syena Alfitra 55.000.000 3,96% 2.750.000.000 Ibnu Syena Alfitra
Masyarakat (Masing- Public
Masing Kepemilikan (EachOwenership
Dibawah 5%) 290.000.000 20,86% 14.500.000.000 Below 5%)
Jumlah 1.390.000.000 100% 69.500.000.000 Total
- 65 -
Page 70
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan Akta Pernyataan Keputusan Based on Deed regarding the Shareholders
Para Pemegang Saham No. 230 tanggal Decision Statement No. 230 dated February
29 Februari 2024 dari Rosida Rajagukguk- 29, 2024 from Rosida Rajagukguk-Siregar,
Siregar, S.H., M.Kn, Notaris di Jakarta S.H., M.Kn, Notary in Jakarta Selatan.
Selatan. Perubahan anggaran dasar The changes in Company’s Article of
Perusahaan tersebut telah mendapat Association has obtained approval form the
persetujuan dari Menteri Hukum dan Hak Minister of Law and Human Rights of the
Asasi Manusia Republik Indonesia melalui Republic of Indonesia in its Decision Letter
Surat Keputusan No. AHU- No. AHU-0045388.AH.01.11 dated March 1,
0045388.AH.01.11 pada tanggal 1 Maret 2024, the Company’s shareholders approved
2024, pemegang saham Perusahaan to issue shares in the Company portfolio and
menyetujui untuk mengeluarkan saham offer or sell new shares to be issued from the
dalam simpanan/portepel Perusahaan dan portfolio through a Public Offering to the
menawarkan atau menjual saham baru yang public in a maximum amount of 290,000,000
akan dikeluarkan dari portepel tersebut new shares representing 20,86% of the total
melalui Penawaran Umum kepada issued and paid-up capital of the Company
masyarakat dalam jumlah sebanyak- after the Public Offering accompanied by the
banyaknya 290.000.000 lembar saham baru issuance of Warrants with a nominal share
yang mewakili 20,86% dari total modal value of Rp 50 and the issuance of Series I
ditempatkan dan disetor Perusahaan setelah Warrants of a maximum of 145,00,000 shares
Penawaran Umum yang disertai dengan Series I Warrants or 13,18% (thirteen point
penerbitan Waran dengan nilai nominal one eight percent) of the total number of
saham Rp 50 dan menerbitkan Waran Seri I issued and paid-up shares at the time of the
sebanyak-banyaknya 145.000.000 lembar registration statement in framework of public
Waran Seri I atau 13,18% (tiga belas koma offering.
satu delapan persen) dari total jumlah saham
ditempatkan dan disetor pada saat
pernyataan pendaftaran dalam rangka
penawaran umum.
Tidak ada tuntutan atau tuduhan yang timbul There are no claims or accusations arising
karena pelanggaran hukum dan undang from violations of laws and regulations which
undang yang menimbulkan pengaruh yang have a significant impact on the company's
cukup besar terhadap posisi keuangan financial position or business results during
maupun hasil usaha perusahaan selama the financial reporting period up to the date of
periode laporan keuangan sampai dengan the accountant's report.
tanggal laporan akuntan.
b) Saldo Laba b) Retained Earnings
Ditentukan Penggunaannya Appropriated
Sesuai dengan Undang-Undang No. 40 In accordance with Law No. 40 of 2007
Tahun 2007 tentang Perusahaan Terbatas, concerning Limited Liability Companies, the
Perusahaan telah membentuk cadangan Company has formed a primary reserve until
utama sampai dengan 31 Desember 2022 December 31, 2022 amounting to
sebesar Rp 410.000.000. Rp 410,000,000.
- 66 -
Page 71
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Merupakan Saldo Laba yang belum Represents Retained Earnings which has not
ditentukan penggunaanya oleh Perusahaan. been determined by the Company.
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Saldo Laba (497.574.249) 4.870.466.261 Retained Earnings
Jumlah (497.574.249) 4.870.466.261 Total
19. TAMBAHAN MODAL DISETOR 19. ADDITIONAL PAID- IN CAPITAL
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Business Combination of
Kombinasi Bisnis Entitas Entities Under Common
Sepengendali 23.867.726.116 23.867.726.116 Control
Pengampunan Pajak 25.871.690.669 25.871.690.669 Tax Amnesty
Tambahan modal disetor dari Additional Paid-in Capital from
Initial Public Ofering (IPO) Initial Public Offering (IPO)
sebesar 290.000.000 saham 290,000,000 shares with a
dengan nilai value of
Nominal Rp 50 yang Nominal Rp 50 offered
ditawarkan Rp 250 58.000.000.000 58.000.000.000 at Rp 250
Dikurangi dengan Biaya Emisi Deducted by Share Issuance
Saham (3.115.944.915) (3.115.944.915) Costs
Jumlah 104.623.471.870 104.623.471.870 Total
Pengampunan Pajak Tax Amnesty
Perusahaan telah memanfaatkan program The Company has made use of Tax Amnesty
Pengampunan Pajak (Tax Amnesty) program as stipulated in Law No. 11 Year 2016
sebagaimana diatur dalam Undang-Undang concerning Tax Amnesty.
No. 11 Tahun 2016 tentang Pengampunan
Pajak.
Perusahaan telah mengajukan Surat The Company has filled an Asset Declaration
Pernyataan Harta untuk Pengampunan for Tax Amnesty Letter (Surat Pernyataan
Pajak/Surat Pernyataan Harta (SPHPP) pada Harta untuk Pengampunan Pajak/Surat
tanggal 23 September 2016 dan telah Pernyataan Harta atau SPHPP) on
memperoleh Surat Keterangan Pengampunan September 23, 2016 and has obtained Tax
Pajak/Surat Keterangan (SKPP) dengan Amnesty Approval Letter (Surat Keterangan
No. KET-1292/PP/WPJ.28/2016 tertanggal Pengampunan Pajak/Surat Keterangan/SKPP)
25 September 2016 untuk PT Indo American No. KET- 1292/PP/WPJ.28/2016 dated
Seafoods Tbk. September 25, 2016 for PT Indo American
Seafoods Tbk.
- 67 -
Page 72
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Berdasarkan SPHPP dan SKPP, Perusahaan Based on the SPHPP dan SKPP, Company
mendeklasrasikan aset pengampunan pajak declared tax amnesty assets and recognized in the
dan diakui di ekuitas sebagai tambahan modal equity as additional paid-in capital of
disetor sebesar Rp 25.871.690.669 yang terdiri Rp 25,871,690,669 consisting of fixed assets of
dari aset tetap tanah, bangunan dan mesin land, buildings and production machines with a
produksi dengan uang tebusan (jumlah yang redemption money (the amount of tax paid in
dibayar sesuai dengan Undang-Undang accordance with Tax Amnesty Law) of
Pengampunan Pajak) sebesar Rp 517.433.813 Rp 517,433,813 for PT Indo American
untuk PT Indo American Seafoods Tbk. Seafoods Tbk.
Perusahaan mengakui selisih antara aset The Company recognizes the difference between
pengampunan pajak dan liabilitas tax amnesty assets and tax amnesty liabilities as
pengampunan pajak sebagai bagian dari part of Additional Paid-in Capital.
Tambahan Modal Disetor.
Rincian harta beserta nilainya adalah sebagai Detail of assets and its related amount as follows:
berikut:
Tahun
Perolehan/Year Nilai Aset/
Nama Aset of Acquisition Asset Value Asset Name
Peralatan Produksi 2014 18.223.488.077 Production Equipment
Bangunan 2015 6.158.377.592 Buildings
Tanah 2015 1.113.840.000 Land
Kendaraan Alat Berat 2014 195.000.000 Heavy Vehicles
Sumur Bor 2014 180.985.000 Boreholes Well
Jumlah 25.871.690.669 Total
Kombinasi Bisnis Entitas Sepengendali Business Combination Entitas Under
Common Control
31 Maret 2025/ 31 Desember 2024/
March 31, 2025 December 31, 2024
Business Combination of
Kombinasi Bisnis Entitas Entities Under Common
Sepengendali 23.867.726.116 23.867.726.116 Control
Jumlah 23.867.726.116 23.867.726.116 Total
Pada tanggal 28 Desember 2023, Grup As of December 28, 2023, the Group carried out
melakukan transaksi kombinasi bisnis entitas a business combination transaction of entities
sepengendali dimana PT Indo American Seafoods under common control where PT Indo American
mengakuisisi PT Indokom Samudra Persada Seafoods acquired PT Indokom Samudra
dengan nilai akuisisi sebesar Rp 1.050.000.000, Persada with an acquisition value of
jumlah tercatat PT Indokom Samudra Persada Rp 1,050,000,000, the carrying amount of
pada saat akuisisi adalah sebesar PT Indokom Samudra Persada at the time of
Rp 24.917.726.116, sehingga selisih nilai acquisition was Rp 24,917,726,116, so the
transaksi atas kombinasi bisnis entitas difference in transaction value for the combination
sepengendali sebesar Rp 23.867.726.116. of business entities under common control is
Rp 23,867,726,116.
- 68 -
Page 73
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
20. PENJUALAN 20. SALES
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Ekspor 105.855.935.850 31.064.919.704 Export
Lokal 756.226.102 1.332.897.729 Local
Jumlah 106.612.161.952 32.397.817.433 Total
Rincian penjualan kepada pihak berelasi dan pihak The details of sales to related and third parties are
ketiga adalah sebagai berikut: as follows:
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Pihak Ketiga 106.183.308.718 31.693.690.636 Third Parties
Pihak Berelasi (Catatan 30) 428.853.234 704.126.797 Related Parties (Note 30)
Jumlah 106.612.161.952 32.397.817.433 Total
Rincian penjualan berdasarkan jenis produk Details of sales by product categories is as follows:
adalah sebagai berikut:
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Ekspor Ekport
Vannamei 105.855.935.850 25.783.037.438 Vannamei
Breaded - 5.281.882.266 Breaded
Sub Jumlah 105.855.935.850 31.064.919.704 Sub Total
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Lokal Local
Breaded 400.654.234 669.477.297 Breaded
Es 326.594.548 609.630.474 Ice
Udang 28.977.320 34.633.850 Shirmp
Kepala Udang - 19.156.108 Shrimp Head
Sub Jumlah 756.226.102 1.332.897.729 Sub Total
Jumlah 106.612.161.952 32.397.817.433 Total
Rincian penjualan dan pendapatan jasa Details of sales and revenue by customer are as
berdasarkan pelanggan adalah sebagai berikut: follows:
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Pihak Berelasi Related Parties
CV Kanian Persada 428.853.234 704.126.797 CV Kanian Persada
Sub Jumlah 428.853.234 704.126.797 Sub Total
- 69 -
Page 74
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Pihak Ketiga Third Parties
Central Seaway Inc 27.195.023.870 14.519.975.895 Central Seaway Inc
Nissui Corporation 18.555.680.315 1.630.341.243 Nissui Corporation
Kyo Kuyo Co, Ltd 18.278.855.945 2.876.782.255 Kyo Kuyo Co, Ltd
Ssc Inc Sunnyvale Seafood 13.062.138.140 1.693.100.400 Ssc Inc Sunnyvale Seafood
Hohsui Corporation 6.744.641.916 2.924.762.631 Hohsui Corporation
Slade Gorton,,Inc 6.438.058.100 - Slade Gorton,,Inc
Sea Lion 4.633.893.325 - Sea Lion
Alpha Trading Co, Ltd 2.682.893.190 2.573.710.016 Alpha Trading Co, Ltd
Sterling Seafood Corp 2.665.032.300 - Sterling Seafood Corp
Crystal Cove Seafoods Corp 2.225.135.099 1.687.533.514 Crystal Cove Seafoods Corp
Ael Seafood 1.933.221.300 - Ael Seafood
San Sugar Co, , Ltd 1.441.362.350 - San Sugar Co, , Ltd
Yachiyo Corporation - 1.386.859.635 Yachiyo Corporation
Monarch Trading, LLC - 1.464.397.000 Monarch Trading, LLC
Lain-lain (Masing-masing dibawah Others (Each below
Rp 1.000.000.000) 327.372.869 936.228.047 Rp 1.000.000.000)
Sub Jumlah 106.183.308.718 31.693.690.636 Sub Total
Jumlah 106.612.161.952 32.397.817.433 Total
Jumlah penjualan yang melebihi 10% dari jumlah The amount of sales that exceeds 10% of the total
penjualan adalah sebagai berikut: sales is as follows:
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Central Seaway Inc. 27.195.023.870 14.519.975.895 Central Seaway Inc.
Nissui Corporation 18.555.680.315 - Nissui Corporation
Kyo Kuyo Co, Ltd 18.278.855.945 - Kyo Kuyo Co, Ltd
Ssc Inc Sunnyvale Seafood 13.062.138.140 - Ssc Inc Sunnyvale Seafood
Jumlah 77.091.698.270 14.519.975.895 Total
21. BEBAN POKOK PENJUALAN 21. COST OF GOODS SOLD
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Beban Pokok Cost of Goods
Penjualan Udang Sold Shrimp
Saldo Awal 182.379.361.893 186.576.651.865 Beginning Balance
Pembelian 61.242.025.553 12.023.010.166 Purchase
Barang Tersedia Goods Available
Untuk Produksi (Breaded) 1.633.903.683 4.624.614.755 for Production (Breaded)
Jumlah Barang Tersedia Total Goods Available
Untuk Dijual 243.621.387.446 198.599.662.031 for Sale
Persediaan Akhir (Catatan 7) (178.239.107.156) (193.085.258.952) Ending Inventory (Notes 7)
- 70 -
Page 75
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Beban Produksi Cost of Production
Udang 65.382.280.290 5.514.403.079 Shrimp
Tersedia untuk dijual (1.633.903.683) (4.624.614.755) Available for Sale
Total Beban Pokok Total Cost of Goods Sold
Penjualan Udang 63.748.376.607 889.788.324 Shrimp
Beban Pokok Breaded COGS Breaded
Saldo Awal 4.614.448.027 3.808.188.569 Beginning Balance
Transfer dari Udang 1.633.903.683 4.624.614.755 Transfer of Shrimp
Barang Tersedia untuk Dijual Goods Available for Sale
Persediaan Akhir Ending Inventory
(Catatan 8) (4.587.161.702) (5.031.899.583) (Notes 8)
Beban Pokok Produksi Breaded 1.661.190.008 3.400.903.741 Cost of Production Breaded
Aset Biologis Biological Assets
Saldo Awal 913.803.984 2.415.719.386 Beginning Balance
Penambahan tahun Berjalan 3.092.690.390 2.811.947.120 Additions during the Year
Saldo Akhir Ending Balance
Aset Biologis (Catatan 8) (2.757.845.609) (2.952.616.113) Biological Assets (Notes 8)
Beban Aset Biologis 1.248.648.765 2.275.050.393 Biological Assets Expenses
Purchase Supplementary
Pembelian Bahan Pembantu Materials
Bahan Pembantu 5.496.822.035 5.229.378.582 Supplementary Materials
Saldo Awal Beginning Balance
Bahan Pembantu 30.192.766.860 27.252.363.564 Supplementary Materials
Solar 555.574.920 434.192.365 Diesel fuel
Saldo Akhir Ending Balance
Bahan Pembantu (30.217.628.539) (29.380.722.791) Supplementary Materials
(Catatan 8) (Notes 8)
Bahan Bakar (Catatan 8) (666.992.039) (454.246.575) Diesel fuel (Notes 8)
Beban Pokok Cost of Supplementary
Bahan Pembantu 5.360.543.237 3.080.965.145 Materials
Beban Langsung Cost of Supplementary
Biaya Tenaga Kerja Langsung 6.739.502.698 3.677.487.606 Direct Labour Cost
Biaya Overhead Pabrik Factory Overhead Cost
Listrik 2.943.313.295 2.196.292.902 Electricity
Biaya Anti-Dumping 2.184.870.071 - Anti-Dumping Expenses
Penyusutan (Catatan 10) 1.567.822.499 1.790.465.117 Depreciation (Notes 10)
Saprotan 595.457.563 476.925.422 Spray
Perbaikan dan Machine Repair
Pemeliharaan Mesin, 189.450.464 174.269.888 and Maintenance
Perlengkapan Sarana Produksi 128.254.617 61.294.480 Production Supplies
BBM Solar/Oli 124.433.652 51.412.493 Diesel Fuel/Oil
Perbaikan & Pemeliharaan Repair& Maintenance
Infrastruktur 76.464.602 26.766.400 Infrastructure
Penyusutan Aset Hak-Guna Right-of-Use Assets
(Catatan 12) 70.843.295 70.843.295 Depreciations (Notes 12)
Perlengkapan Seragam 63.949.643 49.215.255 Uniform Equipment
Bahan Pembantu 52.167.100 10.093.000 Supplementary Materials
Surat-Surat Kendaraan Pabrik 14.890.513 16.698.232 Factory Vehicle Documents
Perbaikan Pemeliharaan Sarana Facilities Maintenance Repair
- 71 -
Page 76
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Produksi 14.769.525 65.322.317 Production
Gas Elpiji 14.692.000 29.399.000 LPG
BBM Kendaraan Pabrik 14.643.388 10.315.036 Factory Vehicle Fuel
Perlengkapan Sarana Pond Facilities
Tambak 7.005.050 9.797.900 Equipment
Perbaikan & Pemeliharaan Repairs & Maintenance of
Sarana Tambak 1.461.000 3.327.000 Pond Facilities
Sewa 150.000 - Rent
Jumlah Harga Total Cost of Goods
Pokok Produksi 14.804.140.975 8.719.925.343 Manufactured
Jumlah Harga Pokok Penjualan 86.822.899.592 16.091.582.553 Total Cost Of Goods Sold
22. BEBAN PENJUALAN 22. SELLING EXPENSES
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Pengiriman 9.189.211.146 4.142.713.120 Freight
Klaim 211.213.866 39.286.869 Claim
Beban EMKL 190.705.401 187.119.292 EMKL
Keanggotaan 104.718.980 112.224.933 Membership Fees
Analisis dan tes 88.087.950 83.246.500 Analysis and Tests
Beban Komisi 55.494.800 32.404.815 Commission
Beban Bongkar Muat Eskpor 19.946.810 8.381.360 Unloading Export
Beban Dokumen Ekspor 18.331.466 26.476.953 Export Documents
Pameran 16.182.118 26.430.474 Exhibition
Prov Courier Charge, Overdue Prov Courier Charge, Overdue
Interest, BBLN, Biaya 8.029.013 11.148.841 Interest, BBLN, Biaya
Surveyor 4.950.000 3.300.000 Surveyors
Beban Sample 1.984.000 2.655.000 Sample
Iuran ISO - 173.503.333 ISO Dues
Jumlah 9.908.855.550 4.848.891.490 Total
23. BEBAN UMUM DAN ADMINISTRASI 23. GENERAL AND ADMINISTRATIVE EXPENSES
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Gaji dan Tunjangan Karyawan 5.747.379.254 3.826.963.478 Salaries and Benefits
Pajak dan restribusi 3.905.531.603 480.569.777 Tax and Retribution
Surat-Surat Perizinan 442.135.390 185.598.391 Permit Letters
Tenaga Ahli / Konsultan 317.354.468 626.302.306 Experts / Consultant
Perbaikan Dan Pemeliharaan 163.795.744 179.443.915 Repair and Maintance
Keamanan/Outsourcing 150.124.865 123.506.966 Security/Outsourcing, Cost
Penyusutan Aset Tetap Depreciation Fixed Assets
(Catatan 10) 141.521.660 161.617.785 (Note 10)
Rumah Tangga Kantor 116.174.132 285.315.030 Office Household
Asuransi 92.372.419 71.929.740 Insurance
BBM Kendaraan Kantor 70.352.058 64.103.947 Office Vehicle Fuel
- 72 -
Page 77
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
2025 2024
Surat-Surat Kendaraan Kantor 46.605.310 22.685.525 Office Vehicle Documents
Ongkos Angkut 37.184.941 23.170.300 Freight Costs
Peralatan & Perlengkapan Kantor 32.558.382 18.393.300 Office Supplies and Equipment
Pengobatan 29.356.749 28.869.450 Medical
Meals Traveling 22.714.100 17.554.602 Meals Traveling
Telephone 18.124.743 16.251.388 Telephone
Parkir Tol Fee Dll 13.667.000 11.960.500 Parking, Toll, Fees, etc
Penyusutan Aset Hak-Guna Depreciation Right-of-use
(Catatan 11) 7.871.477 7.871.477 Assets (Note 11)
Peralatan & Perlengkapan
Produksi 7.506.200 3.692.600 Producation Equipment and Supplies
Transportasi, Akomodasi 6.740.266 5.017.938 Transportation, accommodation
Entertainment & Sumbangan 2.500.000 2.750.000 Entertainment and Donations
Alat Tulis Kantor 730.000 5.401.500 Office Stationery
Administration and other general
Administrasi & Umum Lainnya - 6.080.043 matters
Materai, Koran & Majalah - 745.000 Stamps, Newpapers and Magazine
Pendidikan & Pelatihan - 400.000 Education and Training
Perdin, Hotel, Tiket, Akomodasi - 1.965.000 Perdin, Hotel, Tickets, Accomodation
uJumlah 11.372.300.761 6.178.159.958 Total
24. BEBAN LAIN-LAIN - BERSIH 24. OTHER EXPENSES - NET
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Pendapatan Bunga 1.795.166 275.421 Interest income
Pendapatan Jasa Giro (87.277) 5.897.619 Current Account Services Income
Beban Lain-lain (269.983) - Other Expense
Rugi Selisih Kurs 900.490.736 (2.068.980.236) Loss for Exchange Rate
Jumlah 901.928.642 (2.062.807.196) Total
25. BEBAN BUNGA DAN KEUANGAN 25. INTEREST AND FINANCE COST
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Beban Bunga/Keuangan 4.637.892.507 3.992.014.198 Interest/Finance Expenses
Beban Administrasi Bank 140.182.474 52.252.363 Bank Administrative
Beban Bunga Leasing - 2.186.181 Leasing Interest Expense
Beban Provisi Bank - 312.600 Bank Provision Expenses
Jumlah 4.778.074.981 4.046.765.342 Total
- 73 -
Page 78
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
26. PENGHASILAN KOMPREHENSIF LAIN 26. OTHER COMPREHENSIVE INCOME
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Saldo Awal (377.072.852) (368.797.440) Beginning Balance
Pengukuran Kembali Imbalan
Pasti 81.138.444 (10.609.502) Remeasurement of Defined Benefit
Pajak Penghasilan Terkait (17.850.458) 2.334.090 Related Income Tax
Jumlah (313.784.866) (377.072.852) Total
27. LABA PER SAHAM 27. EARNINGS PER SHARE
2025 2024
(Tiga Bulan/ (Tiga Bulan/
Three Months) Three Months)
Laba untuk Perhitungan Earnings for calculating
Laba Per Saham (5.368.040.290) (830.389.106) of earnings per share
Jumlah (10.398.518.744) 219.433.135 Total
Lembar/Share Lembar/Share
Jumlah saham untuk Share for calculation of
perhitungan laba per saham 1.390.000.000 1.100.000.000 basic earning per share
Laba Per Saham (3,86) (0,75) Earnings Per Share
28. REKONSILIASI LIABILITAS YANG TIMBUL 28. RECONCILIATION OF LIABILITIES ARISING
DARI AKTIVITAS PENDANAAN FROM FUNDING ACTIVITIES
Saldo Awal Arus Kas (untuk) dari Saldo Akhir
31 Desember Aktivitas Pendanaan/ 31 Maret
2024/ Cash Flow (for) from 2025/
Beginning Balance Financing Activities Ending Balance
December 31, Penerimaan/ Pembayaran/ March 31,
2024 Receipt Payment 2025
Utang Bank 231.271.837.921 173.490.011.770 (171.830.985.447) 232.930.864.244 Bank Loans
Jumlah 231.271.837.921 173.490.011.770 (171.830.985.447) 232.930.864.244 Total
Saldo Akhir Arus Kas (untuk) dari Saldo Akhir
31 Desember Aktivitas Pendanaan/ 31 Maret
2023/ Cash Flow (for) from 2024/
Ending Balance Financing Activities Ending Balance
December 31, Penerimaan/ Pembayaran/ March 31,
2023 Receipt Payment 2024
Utang Bank 199.249.608.753 124.943.437.483 (115.513.662.240) 208.679.383.996 Bank Loans
Liabilitas Lease
Sewa 624.277.457 - (624.277.457) - Liabilities
Utang Purchase of
Pembelian Fixed Assets
Aset Tetap 76.360.023 - (18.213.819) 58.146.204 Liabilitites
Jumlah 199.950.246.233 124.943.437.483 (116.156.153.516) 208.737.530.200 Total
- 74 -
Page 79
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
29. SEGMEN GEOGRAFIS 29. GEOGRAPHIC SEGMENT
Grup melakukan usaha berupa penjualan udang, The Group conducts business in the form of selling
kulit udang dan kepala udang berdasarkan shrimp, shrimp shells and shrimp heads based of
segmen geografis berikut ini: the following geographical segments:
a. Lokal a. Local
2025 2024
Sumatera 756.226.102 1.332.897.729 Sumatera
Jumlah 756.226.102 1.332.897.729 Total
b. Ekspor b. Export
2025 2024
Amerika 58.152.502.134 19.365.006.809 USA
Jepang 47.703.433.716 11.699.912.894 Japan
Jumlah 105.855.935.850 31.064.919.703 Total
30. TRANSAKSI DENGAN PIHAK-PIHAK 30. TRANSACTION WITH RELATED PARTIES
BERELASI
Dalam kegiatan usahanya, Grup mengadakan In the normal course of business, the Group
transaksi dengan pihak-pihak berelasi, terutama entered into transactions with related parties,
meliputi transaksi - transaksi penjualan, mainly covering sale transactions, purchases and
pembelian dan transaksi keuangan lainnya. other financial transactions.
Tabel berikut ini adalah ikhtisar pihak-pihak The following table is a summary of related parties
berelasi yang bertransaksi dengan Grup, that have transaction with the Group , including the
termasuk sifat hubungan dan sifat transaksinya: nature of the relationship and the nature of the
transaction:
Pihak Berelasi/ Sifat Hubungan/ Sifat Transaksi/
Related Parties Nature of Relationship Type of Transaction
PT Indo American Food Pemegang saham/ Shareholders Pinjaman/ Loan
Tn./ Mr. Saimi Saleh Pemegang saham/ Shareholders Jaminan perorangan/ Individual guarantee
Tn./ Mr. Ibnu Syena Alfitra Pemegang saham/ Shareholders Jaminan perorangan/ Individual guarantee
PT Indokom Samudra Perusahaan sepengendali/ Penjualan, pembelian bahan baku dan
Persada Company under common control pinjaman / Sales, purchase of raw materials
and loan
CV Kanian Perusahaan sepengendali/ Penjualan dan Piutang Usaha/ Sales and
Receivables
Company under common control
PT Indokom Citra Persada Perusahaan sepengendali/ Penjualan dan Piutang Lain-lain/ Sales and
Other Receivables
Company under common control
PT Indokom Citra Persada Perusahaan sepengendali/ Penjualan dan Piutang Lain-lain/ Sales and
Other Receivables
Lampung Company under common control
PT Indokom Global Persada Perusahaan sepengendali/ Penjualan dan Piutang Lain-lain/ Sales and
Other Receivables
Company under common control
- 75 -
Page 80
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
PT Indokom Global Investama Perusahaan sepengendali/ Penjualan dan Piutang Lain-lain/ Sales and
Other Receivables
Company under common control
PT Irian Marine Product Perusahaan sepengendali/ Penjualan dan Piutang Lain-lain/ Sales and
Development Company under common control Other Receivables
Grup menyediakan remunerasi kepada Dewan The Group provides remuneration to the Board of
Komisaris dan Dewan Direksi untuk tahun 2024 Commissioners and Board of Directors for 2024
dan 2023 sebagai berikut: and 2023 as follows:
2025 2024
Dewan Komisaris 135.281.952 295.593.87 Board of Commissioners
Dewan Direksi 203.407.122 975.498.890 Board of Directors
Jumlah 338.689.074 1.271.092.760 Total
31. IKATAN 31. COMMITMENTS
Perjanjian Sewa-Menyewa Lease Agreement
A. Aset Hak Guna A. Right-of-Use Assets
Berdasarkan Surat Perjanjian Sewa- Based on the Lease Agreement between the
Menyewa antara Entitas anak dengan pihak- Subsidary and the parties:
pihak:
1. Tn. Saimi Saleh sebidang tanah dan 1. Mr. Saimi Saleh a patch of land and building
bangunan dengan luas 34.924 m 2 yang with an area of 34,924 m2 located in
terletak di desa Sukanegara, Lampung Sukanegara village, South Lampung,
Selatan, Lampung. Lampung.
2. Tn. Usman Saleh atas sebidang tanah 2. Mr. Usman Saleh for a patch of land and
dan bangunan dengan luas 22.465 m2 building with an area of 22,465 m2 located
yang terletak di desa Sukanegara, in Sukanegara village, South Lampung,
Lampung Selatan, Lampung. Lampung.
3. Tn. Ishak Saleh atas tanah berikut 3. Mr. Ishak Saleh on land and buildings in the
bangunan berupa tanah tambak dan form of pond land and buildings with an
bagunan dengan luas 60.000 m2 yang area of 60,000 m2 located in Gebang
terletak di desa Gebang, Lampung village, South Lampung, Lampung.
Selatan, Lampung
4. Tn. Rico Damona Usman atas tanah 4. Mr. Rico Damona Usman on land and
berikut bangunan berupa tanah tambak buildings in the form of pond land and
dan bagunan dengan luas 100.000 m2 buildings with an area of 100,000 m2
yang terletak di desa Gebang, Lampung located in Gebang village, South Lampung,
Selatan, Lampung Lampung.
5. Tn. Saimi Saleh atas tanah berikut 5. Mr. Saimi Saleh over land and buildings in
bangunan berupa tanah tambak dan the form of pond land and buildings with an
bangunan dengan luas 169.275 m2 yang area of 169,275 m2 located in Gebang
terletak di desa Gebang, Lampung village, South Lampung, Lampung.
Selatan, Lampung.
- 76 -
Page 81
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
6. Tn. Usman Saleh atas tanah berikut 6. Mr. Usman Saleh over land and buildings in
bangunan berupa tanah tambak dan the form of pond land and buildings with an
bangunan dengan luas 244.620 m2 yang area of 244,620 m2 located in Gebang
terletak di desa Gebang, Lampung village, South Lampung, Lampung.
Selatan, Lampung.
7. Tn. Usman Saleh atas tanah berikut 7. Mr. Usman Saleh for land and buildings
bangunan dengan luas 36.550 m2 yang with an area of 36,550 m2 located in
terletak di desa Campang Jaya, Bandar Campang Jaya village, Bandar Lampung,
Lampung, Lampung. Lampung.
8. Jangka waktu perjanjian sewa-menyewa 8. The term of the lease agreement is 30
selama 30 (Tiga Puluh) tahun, terhitung (Thirty) years, starting from January 2, 2019
sejak tanggal 2 Januari 2019 sampai to January 2, 2049, with a rental price of
dengan 2 Januari 2049, dengan harga Rp 9.445.772.618 for a period of 30 (Thirty)
sewa sebesar Rp 9.445.772.618,- untuk years.
jangka waktu 30 (Tiga Puluh) tahun.
B. Pinjam Pakai Aset B. Borrowing to Use Assets
Berdasarkan Surat Perjanjian Sewa- Based on the Lease Agreement between the
Menyewa antara Grup dengan pihak-pihak: Group and the parties:
1. Nyonya Maisaroh atas tanah dan 1. Mrs. Maisaroh for the land and building of
bangunan tambak udang Vannamei the Vannamei shrimp pond with an area
dengan luas 35.621 m2 yang terletak di of 35,621 m2 located in Sumbernadi
desa Sumbernadi, Kecamatan Ketapang, village, Ketapang District, South
Kabupaten Lampung Selatan Lampung. Lampung Regency, Lampung.
2. Nyonya Rima Rahmawati atas tanah dan 2. Mrs. Rima Rahmawati for the land and
bangunan tambak udang Vannamei building of the Vannamei shrimp pond
dengan luas 40.000 m2 yang terletak di with an area of 40,000 m2 located in
desa Sumbernadi, Kecamatan Ketapang, Sumbernadi village, Ketapang District,
Kabupaten Lampung Selatan Lampung. South Lampung Regency, Lampung.
3. Nyonya Sustinah atas tanah dan 3. Mrs. Sustinah for the land and building of
bangunan tambak udang Vannamei the Vannamei shrimp pond with an area
dengan luas 61.149 m2 yang terletak di of 61,149 m2 located in Sumbernadi
desa Sumbernadi, Kecamatan Ketapang, village, Ketapang District, South
Kabupaten Lampung Selatan Lampung. Lampung Regency, Lampung.
4. Nyonya Yusnaya Adisti atas tanah dan 4. Mrs. Yusnaya Adisti for the land and
bangunan tambak udang Vannamei building of the Vannamei shrimp pond
dengan luas 36.395 m2 yang terletak di with an area of 36,395 m2 located in
desa Sumbernadi, Kecamatan Ketapang, Sumbernadi village, Ketapang District,
Kabupaten Lampung Selatan Lampung. South Lampung Regency, Lampung.
5. Tuan Ishak Saleh atas tanah dan 5. Mr. Ishak Saleh for the land and building
bangunan tambak udang Vannamei of the Vannamei shrimp pond with an area
dengan luas 48.017 m2 yang terletak di of 48,017 m2 located in Sumbernadi
desa Sumbernadi, Kecamatan Ketapang, village, Ketapang District, South
Kabupaten Lampung Selatan Lampung. Lampung Regency, Lampung.
6. Tuan Ismit Saleh atas tanah dan 6. Mr. Ismit Saleh for the land and building of
bangunan tambak udang Vannamei the Vannamei shrimp pond with an area
dengan luas 44.860 m2 yang terletak di of 44,860 m2 located in Sumbernadi
desa Sumbernadi, Kecamatan Ketapang, village, Ketapang District, South
Kabupaten Lampung Selatan Lampung. Lampung Regency, Lampung.
- 77 -
Page 82
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
7. Tuan Rian Yonada Usman atas tanah dan 7. Mr. Rian Yonada Usman for the land and
bangunan tambak udang Vannamei building of the Vannamei shrimp pond
dengan luas 39.999 m2 yang terletak di with an area of 39,999 m2 located in
desa Sumbernadi, Kecamatan Ketapang, Sumbernadi village, Ketapang District,
Kabupaten Lampung Selatan Lampung. South Lampung Regency, Lampung.
8. Tuan Rico Damona Usman atas tanah 8. Mr. Rico Damona Usman for the land and
dan bangunan tambak udang Vannamei building of the Vannamei shrimp pond
dengan luas 60.000 m2 yang terletak di with an area of 60,000 m2 located in
desa Sumbernadi, Kecamatan Ketapang, Sumbernadi village, Ketapang District,
Kabupaten Lampung Selatan Lampung. South Lampung Regency, Lampung.
9. Tuan Usman Saleh atas tanah dan 9. Mr. Usman Saleh for the land and building
bangunan tambak udang Vannamei of the Vannamei shrimp pond with an area
dengan luas 30.830 m2 yang terletak di of 30,830 m2 located in Sumbernadi
desa Sumbernadi, Kecamatan Ketapang, village, Ketapang District, South
Kabupaten Lampung Selatan Lampung. Lampung Regency, Lampung.
10.Tuan Yubahar atas tanah dan bangunan 10. Mr. Yubahar for the land and buildings of
tambak udang Vannamei dengan luas the Vannamei shrimp pond with an area
19.999 m2 yang terletak di desa of 19,999 m2 located in Sumbernadi
Sumbernadi, Kecamatan Ketapang, village, Ketapang District, South
Kabupaten Lampung Selatan Lampung. Lampung Regency, Lampung.
Jangka waktu perjanjian sewa-menyewa selama The term of the lease agreement is 10 (ten) years,
10 (sepuluh) tahun, terhitung sejak tanggal starting from January 2, 2019 to January 2, 2029.
2 Januari 2019 sampai dengan 2 Januari 2029.
Perjanjian dengan Pihak Berelasi Agreement with Related Parties
Berdasarkan Surat Perjanjian Sewa-Menyewa Based on the Lease Agreement between the
antara Perusahaan dengan Tn. Saimi Saleh company and Mr. Saimi Saleh representing
mewakili PT Indokom Samudra Persada, telah PT Indokom Samudra Persada, there has been an
terjadi kesepakatan untuk saling bekerja agreement to work together professionally in terms
sama secara profesional dalam hal of organizing and managing Vannamei shrimp
penyelenggaraan, pengelolaan budidaya udang farming in Sumbernadi Village, Ketapang District,
Vannamei yang berada di Desa Sumbernadi, South Lampung Regency, South Lampung
Kecamatan Ketapang, Kabupaten Lampung Province, with a buying and selling system
Selatan, Provinsi Lampung Selatan dengan between suppliers and buyers for 5 years starting
sistem jual-beli antara supplier dengan pembeli from September 4, 2018 to September 4, 2023 with
selama 5 tahun yang dimulai dari 4 September a nominal adjusted to market prices in the business
2018 sampai dengan 4 September 2023 dengan of buying and selling Vannamei shrimp in the form
harga yang disesuaikan harga pasar dalam bisnis of Head On.
jual-beli udang Vannamei dalam bentuk Head On.
- 78 -
Page 83
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
32. KATEGORI DAN KELAS INSTRUMEN 32. CATEGORY AND CLASS OF FINANCIAL
KEUANGAN INSTRUMENTS
Biaya Perolehan
Diamortisasi/
Amortized Cost
31 Maret 2025/ March
31, 2025
Aset Keuangan Lancar Current Financial Assets
Kas dan Setara Kas 1.698.204.306 Cash and Cash Equivalents
Piutang Usaha Trade Accounts Receivables
Pihak Berelasi 500.560.630 Related Parties
Pihak Ketiga 111.139.154.946 Third Parties
Piutang Lain-lain dari Other Receivables from
Pihak Ketiga 475.007.137 Third Parties
Uang Jaminan 3.232.400.000 Deposit
Jumlah 113.812.927.019 Total
Biaya Perolehan
Diamortisasi/
Amortized Cost
31 Maret 2025/ March
31, 2025
Liabilitas Keuangan Financial Liabilities
Utang Usaha Trade Accounts Payables
Pihak Ketiga 21.813.185.844 Third Parties
Beban Akrual 7.880.701.981 Accrued Expenses
Utang Bank 232.930.864.244 Bank Loans
Jumlah 262.624.752.069 Total
Biaya Perolehan
Diamortisasi/
Amortized Cost
31 Desember 2024/
December 31, 2024
Aset Keuangan Lancar Current Financial Assets
Kas dan Setara Kas 918.209.485 Cash and Cash Equivalents
Piutang Usaha Trade Accounts Receivables
Pihak Berelasi 393.935.430 Related Parties
Pihak Ketiga 94.766.358.356 Third Parties
Piutang Lain-lain dari Other Receivables from
Pihak Ketiga 697.232.257 Third Parties
Uang Jaminan 3.232.400.000 Deposit
Jumlah 100.008.135.528 Total
Liabilitas Keuangan Financial Liabilities
Utang Usaha Trade Accounts Payables
Pihak Ketiga 10.364.486.466 Third Parties
Beban Akrual 4.970.839.734 Accrued Expenses
Utang Bank 231.271.837.921 Bank Loans
Jumlah 246.607.164.121 Total
- 79 -
Page 84
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
33. INSTRUMEN KEUANGAN, MANAJEMEN 33. FINANCIAL INSTRUMENTS, FINANCIAL RISK
RISIKO KEUANGAN DAN RISIKO MODAL MANAGEMENT AND CAPITAL RISK
a. Manajemen Risiko Modal a. Capital Risk Management
Grup mengelola risiko modal untuk The Group manages capital risk to ensure that
memastikan bahwa mereka akan mampu it will be able to continue as a going concern,
untuk melanjutkan keberlangsungan hidup, in addition to maximising shareholder returns
selain memaksimalkan keuntungan para through the optimisation of debt and equity
pemegang saham melalui optimalisasi saldo balances.
utang dan ekuitas.
Struktur modal Grup terdiri dari kas di bank The Group’s capital structure consists of cash
dan ekuitas yang terdiri dari modal at bank and equity consisting of issued and
ditempatkan dan disetor serta saldo laba paid-up capital and retained earnings (Note
(Catatan 21). 21).
Dewan Direksi Grup secara berkala The Group’s Board of Directors periodically
melakukan review struktur permodalan Grup. reviews the Group's capital structure. As part
Sebagai bagian dari reviu ini, Dewan Direksi of this review, the Board considers the cost of
mempertimbangkan biaya permodalan dan capital and associated risks.
risiko yang berhubungan.
b. Tujuan dan Kebijakan Manajemen Risiko b. Financial Risk Management Objectives and
Keuangan Policies
Tujuan dan kebijakan manajemen risiko The objective and policy of the Group’s
keuangan Grup adalah untuk memastikan financial risk management is to ensure that
bahwa sumber daya keuangan yang adequate financial resources are available for
memadai tersedia untuk operasi dan business operations and development, as well
pengembangan bisnis, serta untuk as to manage foreign currency risk, credit risk
mengelola, risiko tingkat bunga, risiko mata and liquidity risk. The Group operates under
uang dan risiko likuiditas. Grup beroperasi the guidelines set by the Board of Directors.
dengan pedoman yang telah ditentukan oleh
Dewan Direksi.
i. Manajemen Risiko Tingkat Bunga i. Interest Rate Risk Management
Tingkat bunga mengacu kepada risiko Interest rate refers to the risk that the fair
pada nilai wajar atau arus kas dari value or cash flows of a financial instrument
instrumen keuangan akan berfluktuasi will fluctuate due to changes in market
karena perubahan di tingkat suku bunga interest rates.
pasar.
Perusahaan terpapar risiko suku bunga The Company is exposed to interest rate
karena Perusahaan dalam Perusahaan risk as entities within the Company borrow
meminjam dana dengan tingkat bunga funds at floating interest rates.
mengambang.
Eksposur Perusahaan terhadap suku The Company's exposure to interest rates
bunga dalam liabilitas keuangan dirinci in financial liabilities is detailed in the
dalam bagian manajemen risiko likuiditas liquidity risk management section of this
pada catatan ini. note.
- 80 -
Page 85
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
ii. Manajemen Risiko Mata Uang ii. Currency Risk Management
Risiko mata uang adalah risiko di mana Currency risk is the risk that the fair value
nilai wajar atau arus kas masa datang dari or future cash flows of a financial
suatu instrumen keuangan akan instrument will fluctuate due to changes in
berfluktuasi akibat perubahan nilai tukar foreign exchange rates.
mata uang asing.
Eksposur Grup terhadap fluktuasi nilai The Group exposure to exchange rate
tukar terutama terkait dengan aset dan fluctuatoins is mainly related to assets and
liabilitas dalam mata uang asing pada laibilities denominated in foreign currencies
tanggal 31 Maret 2025 dan 31 Desember as of March 31, 2025 and December 31,
2024 adalah sebagai berikut: 2024 as fololws:
31 Maret 2025/March 31, 2025
Mata Uang Setara dengan
Asing/ Foreign Rp/
Currency Equivalent to Rp
Aset Assets
Bank: Banks:
uUSD 13.593 219.684.153 USD
Piutang Usaha Pihak Ketiga: Trade Receivables Third Parties:
USD 6.827.484 110.345.793.906 USD
Uang Jaminan Deposit
uUSD 200.000 3.232.400.000 USD
Jumlah Asset 7.041.076 113.797.878.059 Total Assets
Liabilitas Liabilities
Utang Bank Jangka Pendek: Short Term Bank Loan:
USD 7.473.000 120.778.629.270 USD
Jumlah Liabilitas 7.473.000 120.778.629.270 Total Liabilities
Jumlah Liabilitas Bersih (431.924) (6.980.751.211) Total Net Liabilities
31 Desember 2024/December 31, 2024
Mata Uang Setara dengan
Asing/ Foreign Rp/
Currency Equivalent to Rp
Aset Assets
Bank: Banks:
USD 30.716 496.424.395 USD
Piutang Usaha Pihak Ketiga: Trade Receivables Third Parties:
USD 5.956.139 96.263.112.109 USD
Uang Jaminan Deposit
USD 200.000 3.232.400.000 USD
Jumlah Asset 6.186.855 99.991.936.504 Total Assets
Liabilitas Liabilities
Utang Bank Jangka Pendek: Short Term Bank Loan:
USD 6.625.000 107.073.250.000 USD
Jumlah Liabilitas 6.625.000 107.073.250.000 Total Liabilities
Jumlah Liabilitas Bersih 438.145 (7.081.313.496) Total Net Liabilities
- 81 -
Page 86
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
iii. Manajemen Risiko Likuiditas iii. Liquidity Risk Management
Tanggung jawab utama manajemen risiko Ultimate responsibility for liquidity risk
likuiditas terletak pada dewan direksi, management lies with the board of directors,
yang telah membangun kerangka which has established a liquidity risk
manajemen risiko likuiditas yang sesuai management framework that is appropriate
untuk persyaratan manajemen likuiditas for the Company's short, medium and
dan pendanaan jangka pendek, long-term liquidity management and funding
menengah dan jangka panjang Grup. requirements. The Group manages liquidity
Grup mengelola risiko likuiditas dengan risk by maintaining adequate deposits, bank
menjaga kecukupan simpanan, fasilitas facilities and lending facilities by
bank dan fasilitas simpan pinjam dengan continuously monitoring forecast and actual
terus-menerus memonitor perkiraan dan cash flows and matching the maturity profile
arus kas aktual dan mencocokkan profil of financial assets and liabilities.
jatuh tempo aset dan liabilitas keuangan.
Tabel risiko likuiditas dan tingkat bunga: Liquidity and interest rate risk tables:
Tabel berikut merinci sisa jatuh tempo The following table details the remaining
kontrak untuk liabilitas keuangan non- contractual maturities for non-derivative
derivatif dengan periode pembayaran financial liabilities with agreed payment
yang disepakati Grup. Tabel telah disusun terms of the Group. The table has been
berdasarkan arus kas yang didiskontokan prepared based on the discounted cash
dari liabilitas keuangan berdasarkan flows of the financial liabilities based on the
tanggal terawal dimana Grup dapat earliest date on which the Group could be
diminta untuk membayar. Tabel required to pay. The table includes both
mencakup arus kas bunga dan pokok. interest and principal cash flows.
31 Maret 2025/March 31, 2025
Kurang dari Lebih dari-
Satu Tahun/ 2 Tahun/
Less than One 1 - 2 Tahun/ More than 2 Jumlah/
Year 1 – 2 Years Years Total
Utang Usaha kepada Accounts Payable to
Pihak Ketiga 21.813.185.844 - - 21.813.185.844 Third Party
Utang Bank 232.930.864.244 - - 232.930.864.244 Bank Loans
uJumlah 254.744.050.088 - - 254.744.050.088 Total
31 Desember 2024/December 31, 2024
Kurang dari Lebih dari-
Satu Tahun/ 2 Tahun/
Less than One 1 - 2 Tahun/ More than 2 Jumlah/
Year 1 – 2 Years Years Total
Utang Usaha kepada Accounts Payable to
Pihak Ketiga 10.364.486.466 - - 10.364.486.466 Third Party
Utang Bank 231.271.837.921 - - 231.271.837.921 Bank Loans
Jumlah 241.636.324.387 - - 241.636.324.387 Total
- 82 -
Page 87
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
c. Nilai Wajar Instrumen Keuangan c. Fair Value of Financial Instruments
Direksi menganggap bahwa nilai tercatat aset The Directors consider that the carrying
dan liabilitas keuangan diakui dalam laporan amounts of financial assets and liabilities
keuangan mendekati nilai wajarnya karena recognised in the financial statements
jatuh tempo dalam jangka pendek atau approximate their fair values due to their
menggunakan tingkat bunga pasar. short-term maturities or market interest rates.
Estimasi Nilai Wajar Estimated Fair Value
Nilai wajar aset dan liabilitas keuangan The fair values of financial assets and
diestimasi untuk keperluan pengakuan, liabilities are estimated for recognition,
pengukuran dan pengungkapan. Nilai wajar measurement and disclosure purposes. Fair
adalah suatu jumlah dimana suatu aset dapat value is the amount at which an asset can be
dipertukarkan atau suatu liabilitas exchanged or a liability settled between
diselesaikan antara pihak yang memahami knowledge able and willing parties in an
dan berkeinginan untuk melakukan transaksi arm's length transaction.
wajar.
PSAK 113 “ Pengukuran Nilai Wajar ” PSAK 113 "Fair Value Measurement"
mensyaratkan pengungkapan atas requires disclosure of fair value
pengukuran nilai wajar dengan tingkat hirarki measurements with the following levels of
nilai wajar sebagai berikut: fair value hierarchy:
● Harga kuotasian (tidak disesuaikan) ● Quoted prices (unadjusted) in active
dalam pasar aktif untuk aset atau markets for identical assets or liabilities
liabilitas yang identik (Level 1). (Level 1).
● Input selain harga kuotasian yang ● Inputs other than quoted prices included
termasuk dalam Level 1 yang dapat in Level 1 that are observable for the
diobservasi untuk aset atau liabilitas, asset or liability, either directly (e.g.,
baik secara langsung (misalnya harga) prices) or indirectly (e.g., derivatives of
atau secara tidak langsung (misalnya prices) (Level 2), and
derivasi dari harga) (Level 2), dan
● Input untuk aset dan liabilitas yang ● Inputs for assets and liabilities that are not
bukan berdasarkan data pasar yang based on observable market data
dapat diobservasi (input yang tidak (unobservable inputs) (Level 3).
dapat diobservasi) (Level 3).
Nilai wajar instrumen keuangan yang tidak di The fair value of financial instruments that
perdagangkan di pasar aktif ditentukan are not traded in an active market is
dengan menggunakan teknik penilaian determined using certain valuation
tertentu. Teknik tersebut menggunakan data techniques. These techniques use
pasar yang dapat diobservasi sepanjang observable market data to the extent
tersedia dan seminimal mungkin mengacu available and rely on estimates as a
pada estimasi. Apabila seluruh input minimum. If all significant inputs to the fair
signifikan atas nilai wajar dapat diobservasi value are observable these financial
instrumen keuangan ini termasuk dalam instruments are included in level 2.
level 2.
Tabel berikut ini merangkum nilai wajar aset The following table summarises the fair value
dan liabilitas: of assets and liabilities:
- 83 -
Page 88
PT INDO AMERICAN SEAFOODS Tbk PT INDO AMERICAN SEAFOODS Tbk
DAN ENTITAS ANAK AND ITS SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED FINANCIAL
KONSOLIDASIAN INTERIM (Lanjutan) STATEMENTS INTERIM (Continued)
Tanggal 31 Maret 2025 (Tidak Diaudit) As at March 31, 2025 (Unaudited)
dan 31 Desember 2024 and December 31, 2024
Serta untuk Periode Tiga Bulan Yang Berakhir And For The Three-Monyhs Period
Pada Tanggal 31 Maret 2025 dan 2024 (Tidak Diaudit) As at March 31, 2025 and 2024 (Unaudited)
(Disajikan dalam Rupiah Penuh, (Expressed in Full Amount of Rupiah,
kecuali Dinyatakan Lain) unless Otherwise Stated)
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
31 Maret 2025 March 31, 2025
Aset yang nilai wajarnya Assets whose fair
Diungkapkan value is disclosed
Aset Non-Keuangan Non-Financial Assets
Aset Tetap - 64.928.169.526 - 64.928.169.526 Fixed Assets
Jumlah - 64.928.169.526 - 64.928.169.526 Total
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
31 Maret 2025 March 31, 2025
Liabilitas keuangan pada
biaya perolehan Financial liabilities at
Diamortisasi amortised cost
Utang Bank 232.930.864.244 - - 232.930.864.244 Bank Loans
Jumlah 232.930.864.244 - - 232.930.864.244 Total
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
31 Desember 2024 December 31, 2024
Aset yang nilai wajarnya Assets whose fair
Diungkapkan value is disclosed
Aset Non-Keuangan Non-Financial Assets
Aset Tetap - 66.637.513.685 - 66.637.513.685 Fixed Assets
Jumlah - 66.637.513.685 - 66.637.513.685 Total
Tingkat 1/ Tingkat 2/ Tingkat 3/ Jumlah/
Level 1 Level 2 Level 3 Total
31 Desember 2024 December 31, 2024
Liabilitas keuangan pada
biaya perolehan Financial liabilities at
Diamortisasi amortised cost
Utang Bank 231.271.837.921 - - 231.271.837.921 Bank Loans
Jumlah 231.271.837.921 - - 231.271.837.921 Total
- 84 -
Names mentioned 151 people and organisations named in the text · linked when the evidence is strong
unresolved
org
Bank Loans Beban Akrual
p.5
unresolved
person
Dachlan
p.9
unresolved
person
Akhmadi Dachlan
p.9
unresolved
org
Ministry of Law
p.9
unresolved
person
Rosida Rajagukguk-Rajagukguk-Siregar
p.9
unresolved
person
Siregar
p.9 ×2
unresolved
person
Ir. Sutami Km.
p.9 ×4
unresolved
org
PT Indo
p.10 ×3
unresolved
org
American Seafoods Tbk
p.10
unresolved
org
PT Indo American Foods
p.11
unresolved
org
PT Indokom Samudra Persada
p.11 ×19
unresolved
org
PT Indokom Samudra
p.11 ×9
unresolved
org
PT Indokom Persada
p.11
unresolved
org
PT Indokom Perusahaan
p.11
unresolved
person
Kardiansyah
p.11
unresolved
person
Achmad Kardiansyah
p.11
unresolved
person
Saimi Saleh Ibnu Syena Alfitra
p.11 ×42
unresolved
org
PT Indokom
p.12 ×4
unresolved
org
PT Indokom Samudra Samudra Persada
p.12
unresolved
person
Saimi
p.12
unresolved
org
PT Indo Persada
p.12
unresolved
org
Indonesia Stock Exchange
p.12 ×2
unresolved
org
Pengawas
p.13
unresolved
org
Bapepam-LK
p.13 ×4
unresolved
org
Bank Indonesia
p.25 ×2
unresolved
org
Bank BTPN Bank Rakyat Indonesia
p.39
unresolved
org
Bank Rakyat Indonesia Bank Negara Indonesia
p.39
unresolved
org
Bank Negara Indonesia Bank Mandiri
p.39
unresolved
org
Bank Mandiri Bank Jtrust Indonesia
p.39
unresolved
org
Bank Jtrust Indonesia Bank Mega Syariah
p.39
unresolved
org
Bank Mega Syariah Sub
p.39
unresolved
org
Bank BTPN Bank Mandiri
p.39
unresolved
org
Bank Mandiri Bank Negara Indonesia
p.39
unresolved
org
Bank Negara Indonesia Bank Mega Syariah
p.39
unresolved
org
Bank Mega Syariah Bank Jtrust Indonesia
p.39
unresolved
org
Bank Jtrust Indonesia Bank Rakyat Indonesia
p.39
unresolved
org
Bank Rakyat Indonesia Sub
p.39
unresolved
org
PT Maju Tambak Sumur
p.40 ×5
unresolved
org
PT Maju Tambak Sumur Lain-lain
p.40
unresolved
org
United States Dollar Ssc Inc
p.40
unresolved
org
Ssc Inc
p.40 ×2
unresolved
org
Central Seaway Inc.
p.40 ×2
unresolved
org
Central Seaway Inc. Nissui Corporation
p.40 ×3
unresolved
org
Nissui Corporation
p.40 ×3
unresolved
org
Inc Khyo Co. Ltd.
p.40
unresolved
org
Khyo Co. Ltd. Crystal Cove Seafoods Corp
p.40
unresolved
org
Crystal Cove Seafoods Corp
p.40 ×2
unresolved
org
LLC Hohsui Corporation
p.40
unresolved
org
Hohsui Corporation Sterling Seafood Corp
p.40
unresolved
org
Sterling Seafood Corp
p.40
unresolved
org
Alpha Trading Co. Ltd
p.40
unresolved
org
Alpha Trading Co. Ltd Honsui Corporation
p.40
unresolved
org
Honsui Corporation
p.40
unresolved
org
Imports Co. Yachiyo Corporation
p.40
unresolved
org
Yachiyo Corporation
p.40 ×2
unresolved
org
PT Tambak Udang Baba Rafi
p.42 ×2
unresolved
org
PT Irian Marine Product Development
p.42
unresolved
org
PT Irian Marine Product Development Sub
p.42
unresolved
org
PT Lippo
p.42 ×2
unresolved
org
General Insurance Tbk
p.42
unresolved
org
PT Asuransi Sinar Mas Sinar Mas
p.42
unresolved
org
PT Shaka Bahari Abadi
p.44 ×4
unresolved
org
PT Marubeni
p.44 ×2
unresolved
org
PT Asuransi Sinar Mas
p.47 ×2
unresolved
org
Insurance Tbk
p.47
unresolved
org
PT Zurich Insurance Indonesia
p.47
unresolved
person
Usman Saleh
p.47 ×8
unresolved
person
Ishak Saleh
p.47 ×4
unresolved
person
Rico Damona Usman
p.47 ×4
unresolved
org
New York Customs Broker Inc.
p.48
unresolved
org
Customs Broker Inc.
p.48
unresolved
org
PT Rejo Mulya Samudera
p.48 ×2
unresolved
org
PT Indonesia Makan Udang
p.48 ×2
unresolved
org
PT CJ Cheiljedang Feed Lampung
p.48
unresolved
org
PT CJ Cheiljedang Feed Lampung CV Nerimo Ing
p.48
unresolved
org
PT Sedulur Bertiga Jaya
p.48 ×2
unresolved
org
PT RBFood Supply Indonesia
p.48 ×2
unresolved
org
PT Konverta Mitra Abadi
p.48
unresolved
org
PT Konverta Mitra Abadi Tn. Ismanto
p.48
unresolved
person
Ismanto
p.48
unresolved
org
Ismanto Mitra Lestari Mandiri
p.48
unresolved
org
PT RBFood Manufaktur Indonesia
p.48 ×2
unresolved
org
PT Gemilang Primajaya Trimandiri
p.49 ×2
unresolved
org
PT Surya Rengo Containers
p.49 ×2
unresolved
org
PT Dinamika Lubsindo Utama
p.49 ×2
unresolved
org
PT Indolabel Surya Pratama
p.49 ×2
unresolved
org
PT General Agromesin Lestari
p.49
unresolved
org
PT General Agromesin Lestari Nusa Jaya
p.49
unresolved
org
PT Sumatraco Langgeng Abadi
p.49 ×2
unresolved
org
PT Sinergy Indopack Makmur
p.49
unresolved
org
PT Sinergy Indopack Makmur CV Mandiri Jaya Perkasa
p.49
unresolved
person
Ishaq Saleh PT Sinar Setia Mulia
p.49 ×2
unresolved
org
PT Sinar Setia Mulia
p.49 ×2
unresolved
org
PT Sumatra Motor Teknindo
p.49 ×2
unresolved
org
PT Karya Ekatama
p.49 ×2
unresolved
org
PT Prima Larvae
p.49
unresolved
org
PT Prima Larvae CV AGS Sejahtera
p.49
unresolved
org
PT Prima Sari Indotama
p.49
unresolved
org
PT Prima Sari Indotama Suranto
p.49
unresolved
org
PT Seven Mountain Internasional
p.49 ×2
unresolved
org
PT Intiragam Oliefindo
p.49
unresolved
org
PT Intiragam Oliefindo CV Indo Surya Cemerlang
p.49
unresolved
org
PT Sumberdaya Sinar Baru
p.49
unresolved
org
PT Sumberdaya Sinar Baru CV Sri Rejeki
p.49
unresolved
org
PT Anesta Agung
p.49
unresolved
org
PT Anesta Agung CV Sion Vannamei Raharja
p.49
unresolved
org
PT Multidaya Teknologi Nusantara
p.49 ×2
unresolved
org
PT Mida Trade Ventures Indonesia
p.49
unresolved
org
PT Mida Trade Ventures Indonesia CV Lima Pendawa
p.49
unresolved
org
Bank BTPN Bank BTPN LOC
p.54
unresolved
org
Bank BTPN LOC
p.54
unresolved
org
Bank BTPN PSF USD
p.54 ×2
unresolved
org
Bank BTPN PSF USD Bank BTPN ARF IDR
p.54
unresolved
org
Bank BTPN ARF IDR Sub
p.54
unresolved
org
Bank BTPN PSF USD Bank BTPN ARF USD
p.54
unresolved
org
Bank BTPN ARF USD Sub
p.54
unresolved
org
Seafoods Tbk
p.57 ×3
unresolved
org
Mandiri (Persero) Tbk
p.62 ×3
unresolved
org
Bank Tabungan Pensiunan Nasional
p.65 ×2
unresolved
org
Bank Tabungan Pensiunan Bank Tabungan Pensiunan Nasional
p.65
unresolved
org
PT Indo American Food
p.69 ×2
unresolved
org
PT Indo American Food Saimi Saleh
p.69 ×2
unresolved
org
Menteri Hukum dan Hak
p.70
unresolved
org
Minister of Law and Human Rights
p.70
unresolved
org
Third Parties Central Seaway Inc
p.74
unresolved
org
Ltd Ssc Inc
p.74 ×2
unresolved
org
Ssc Inc Sunnyvale Seafood Hohsui Corporation
p.74
unresolved
org
Hohsui Corporation
p.74
unresolved
org
Ltd Sterling Seafood Corp
p.74
unresolved
org
Sterling Seafood Corp Crystal Cove Seafoods Corp
p.74
unresolved
org
Ltd Yachiyo Corporation
p.74
unresolved
org
PT Indokom Global Investama
p.80
unresolved
org
PT Irian Marine
p.80
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.