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Penjelasan 20 persen Aset Liabilitas Q1 2026.pdf

Financial statement Text extracted GEMS

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Page 1
S golden energy mines
   No. 052/GEMS-CSNl/2026

   Jakarta, 15 Juni 2026                                                 Jakarta, June 15, 2026
   Kepada Yth.                                                           To.
   Direksi PT Bursa Efek Indonesia                                       Board of Directors of PT Bursa Efek Indonesia
   Gedung Bursa Efek Indonesia Tower I                                   Jakarta Stock Exchange Tower I
   JI. Jend. Sudirman Kav. 52-53                                         JI. Jend. Sudiman Kav. 52-53
   Jakarta Selatan 12190                                                 South Jakarta 12190

   Up.      Kepala Divisi Penilaian Perusahaan Group 2                   Attn.       Head of Division     Evalua
                                                                                                               t ion   Company
                                                                                     Group 2

   Perihal: Penjelasan mengenai perubahan pada Akun                      Sub:        Explanation for the increase in Assets and
            Aset dan Liabilitas dibandingkan dengan                                  Liabilities compare from the Latest Annual
            Laporan Keuangan Tahunan Auditan terakhir                                Audited Financial Statements

   Ref:     Keputusan Direksi PT Bursa Efek Indonesia                    Ref:        Board of Directors of the Jakarta Stock
            Nomor Kep-00087/BEl/12-2025 : Peraturan                                  Exchange Decree No: Kep-00087/BEl/12-
            No. IE perihal Kewajiban Penyampaian                                     2025 :    the   regulation number    IE.
            lnformasi tanggal 12 Desember 2025.                                      regarding the Obligation of Information
                                                                                     Submission dated December 12, 2025.


   Dengan hormat,                                                        Dear Sir,

   PT Golden Energy Mines Tbk ("Perusahaan") telah                       PT Golden Energy Mines Tbk ("Company") has
   mencatatkan perubahan lebih dari 20% pada akun Aset                   recorded more than 20% increase in its Assets and
   dan Liabilitas untuk periode tiga bulan yang berakhir 31              Liabilities for the three-months period ended on March
   Maret 2026 dibandingkan dengan Laporan Keuangan                       31, 2026 compared to the Audited Annual Financial
   Auditan Perusahaan untuk tahun yang berakhir 31                       Statements of the Company for the year ended on
   Desember 2025. Sesuai dengan Peraturan I.E, bersama                   December 31, 2025. In compliance with Peraturan I. E,
   ini kami menyampaikan penjelasan mengenai                             we hereby convey the explanations for the changes in
   perubahan pada akun Asel dan Liabilitas.                              Assets and Liabilities.

   Di bawah ini adalah penjelasan terkait perubahan atas                 Given below are the explanations for the specific
   akun Aset dan Liabilitas (seluruhnya dalam USO,                       changes in Assets and Liabilities (all in USD, except
   kecuali dinyatakan lain):                                             otherwise stated):


   ASET                                                                  ASSET
   Aset Lancar                                                           Current Assets

   Kas dan setara kas                                                    Cash and cash equivalent

                           31 Desember                                                             December 31,
      31 Maret 2026                               %                          March 31, 2026                             %
                               2025                                                                    2025
     USD141.001.253       USD112.133.494          26                        USD141,001,253        USD112, 133,494       26

   Kas dan setara kas per 31 Maret 2026 meningkat                        Cash and cash equivalent as of March 31, 2026
  dikarenakan perolehan dari aktivitas operasional                       increased due to proceed from operating activities
  selama tahun 2026 sebesar USD41,69 juta,                               during 2026 amounted USD41.69 million, used for
  penggunaan untuk aktivitas investasi sebesar USD7, 75                  investing activities amounted USD7.75 million, used
  juta, penggunaan untuk aktivitas pendanaan sebesar                     for financing activities amounted USD3.20 million, and
   USD3,20 juta dan dampak perubahan valuta asing                        adjusted for impact of changes in foreign currency of
  sebesar USD1,88 juta.                                                  USD1.88 million.




                                             PT. Golden Energy Mines Tbk.
                                             Sinarmas Land Plaza Tower II, 6th Floor
                                       JI. MH. Thamrin No. 51 Kav. 22, Jakarta Pusat 10350
                                          Phone: (62)21 50186 888, Fax: (62)21 3199 0319
                                            Website: www.goldenenergymines.com
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� golden energy mines
   Piutang usaha pihak berelasi                                        Trade receivable related parties

                           31 Desember                                                          December 31,
      31 Maret 2026                             %                         March 31, 2026                             %
                               2025                                                                 2025
      USD6.915.232         USDS.064.763         37                         USD6,915,232         USD5,064,763        37

   Kenaikan piutang usaha pihak berelasi disebabkan                   The increase in trade receivable related parties due to
   kenaikan penjualan kepada pihak berelasi pada periode              increase in sales to related party on the period of
   Januari-Maret 2026.                                                January-March 2026.

   Uang muka dan biaya dibayar dimuka                                  Advances and prepaid expenses

                           31 Desember                                                         December 31,
      31 Maret 2026                             %                         March 31, 2026                             %
                               2025                                                                2025
      USD52.593.259       USD31. 113.786        69                        USD52,593,259        USD31, 113,786       69

   Kenaikan uang muka dan biaya dibayar dimuka                        The increase advances and prepaid expenses due to
   terutama disebabkan uang muka asuransi, uang muka                  advances for insurance, advance of suppliers and
   pemasok dan royalti.                                               royalty.


   LIABILITAS                                                         LIABILITIES
   Liabilitas Jangka Pendek                                           Current Liabilities

   Utanq usaha pihak berelasi                                         Trade payables related parties

                           31 Desember                                                         December 31,
      31 Maret 2026                             %                         March 31, 2026                            %
                               2025                                                                2025
      USD57.740.777       USDS0.802.217        (29)                       USD57,740,777        USDS0,802,217       (29)

  Penurunan utang usaha pihak berelasi diakibatkan                    The decrease in trade payables related parties due to
  pembayaran utang usaha pihak berelasi.                              payment of trade payables related parties.

   Utang pajak                                                        Tax payables

      31 Maret 2026       31 Desember                                                          December 31,
                              2025              %                         March 31, 2026                            %
                                                                                                   2025
     USD25.081.927        USD3.888.572         545                        USD25,081,927        USD3,888,572        545

   Kenaikan utang pajak terutama disebabkan pajak                     The increase in tax payables mainly due to corporate
   penghasilan badan tahun 2026.                                      income tax 2026.

  Beban akrual                                                        Accrued expenses

                          31 Desember                                                          December 31,
      31 Maret 2026
                              2025              %                         March 31, 2026                            %
                                                                                                   2025
     USD20. 719.237      USD16.381.961         27                         USD20,719,237        USD16,381,961       27

  Kenaikan beban akrual diantaranya karena Pajak Bumi                 The increase in accrued expenses related parties
  dan Bangunan.                                                       due to among others Property Tax.




                                           PT. Golden Energy Mines Tbk.
                                          Sinarmas Land Plaza Tower II, 6"' Floor
                                    Jl. MH. Thamrin No. 51 Kav. 22, Jakarta Pusat 10350
                                       Phone: (62)21 50186 888, Fax: (62)21 3199 0319
                                         Website; www.goldenenergymines.com
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