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PT Anabatic Technologies Tbk dan Entitas Anaknya/and its Subsidiaries Laporan Keuangan Konsolidasian Interim/ Interim Consolidated Financial Statements Pada Tanggal 30 September 2024 dan 31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir 30 September 2024 dan 2023 (Tidak Diaudit)/ As at September 30, 2024 and December 31, 2023 and For the Nine-Month Periods Ended September 30, 2024 and 2023 (Unaudited)
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PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA/AND ITS SUBSIDIARY
DAFTAR ISI/TABLE OF CONTENTS
Halaman/
Page
Laporan Reviu Akuntan Publik Independen/ Independent Public Accountant’s Review Report
Surat Pernyataan Direksi tentang Tanggung Jawab atas Laporan Keuangan Konsolidasian Interim
PT Anabatic Technologies Tbk dan Entitas Anaknya pada Tanggal 30 September 2024 dan
31 Desember 2023 serta untuk Periode-periode Sembilan Bulan yang Berakhir 30 September 2024 dan
2023 (tidak diaudit)/
Directors’ Statement on the Responsibility for the Interim Consolidated Financial Statements of PT Anabatic
Technologies Tbk and its Subsidiary as at September 30, 2024 and December 31, 2023 and for the
Nine-month Periods Ended September 30, 2024 and 2023 (unaudited)
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM - Pada Tanggal 30 September 2024 dan 31 Desember
2023 serta untuk Periode-periode Sembilan Bulan yang Berakhir 30 September 2024 dan 2023
(tidak diaudit)/
INTERIM CONSOLIDATED FINANCIAL STATEMENTS - As at September 30, 2024 and December 31,
2023 and for the Nine-Month Periods Ended September 30, 2024 and 2023 (unaudited)
Laporan Posisi Keuangan Konsolidasian Interim/Interim Consolidated Statements of Financial Position 1
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian Interim/
Interim Consolidated Statements of Profit or Loss and Other Comprehensive Income 4
Laporan Perubahan Ekuitas Konsolidasian Interim - Neto/Interim Consolidated Statements of Changes in 6
Equity - Net
Laporan Arus Kas Konsolidasian Interim/Interim Consolidated Statements of Cash Flows 7
Catatan atas Laporan Keuangan Konsolidasian Interim/ Interim Notes to Consolidated Financial Statements 9
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Laporan Reviu Akuntan Publik Independen Independent Public Accountant’s Review Report
Laporan No. 00062/3.0478/AK/05/1903/1/XI/2024 Report No. 00062/3.0478/AK/05/1903/1/XI/2024
Pemegang Saham, Dewan Komisaris, dan Direksi The Shareholders, Board of Commissioners, and
Directors
PT Anabatic Technologies Tbk PT Anabatic Technologies Tbk
Kami telah mereviu laporan keuangan konsolidasian interim We have reviewed the accompanying interim consolidated
PT Anabatic Technologies Tbk dan entitas anaknya (“Grup”) financial statements of PT Anabatic Technologies Tbk and
terlampir, yang terdiri dari laporan posisi keuangan its subsidiaries (the “Group”), which comprise the interim
konsolidasian interim tanggal 30 September 2024, serta consolidated statement of financial position as at
laporan laba rugi dan penghasilan komprehensif lain September 30, 2024, and the interim consolidated statement
konsolidasian interim, laporan perubahan ekuitas of profit or loss and other comprehensive income, interim
konsolidasian interim - neto, dan laporan arus kas consolidated statement of changes in equity - net, and interim
konsolidasian interim untuk periode sembilan bulan yang consolidated statement of cash flows for the nine-month
berakhir pada tanggal tersebut, termasuk informasi kebijakan period then ended, including material accounting policy
akuntansi material. information.
Tanggung jawab Manajemen terhadap Laporan Keuangan Management's Responsibility for the lnterim
Konsolidasian lnterim ConsoIidated FinanciaI Statements
Manajemen bertanggung jawab atas penyusunan dan Management is responsible for the preparation and fair
penyajian wajar laporan keuangan konsolidasian interim presentation of these interim consolidated financial
tersebut sesuai dengan Standar Akuntansi Keuangan di statements in accordance with Indonesian Financial
Indonesia, dan atas pengendalian internal yang dianggap perlu Accounting Standards, and for such internal control as
oleh manajemen untuk memungkinkan penyusunan laporan management determines is necessary to enable the
keuangan yang bebas dari kesalahan penyajian material, baik preparation of financial statements that are free fram material
yang disebabkan oleh kecurangan maupun kesalahan. misstatement, whether due to fraud or error.
Tanggung jawab Akuntan Publik Public Accountant’s Responsibility
Tanggung jawab kami adalah untuk menyatakan suatu Our responsibility is to express a conclusion on the
kesimpulan atas laporan keuangan konsolidasian interim accompanying interim consolidated financial statements. We
terlampir. Kami melaksanakan reviu kami sesuai dengan conducted our review in accordance with Standard on
Standar Perikatan Reviu (SPR) 2400 (Revisi 2023), ”Perikatan Review Engagements (SPR) 2400 (Revised 2023),
Reviu atas Laporan Keuangan Historis”. SPR 2400 “Engagements to Review Historical Financial Statements”.
(Revisi 2023) mengharuskan kami untuk menyimpukan apakah SPR 2400 (Revised 2023) requires us to conclude whether
terdapat hal yang menjadi perhatian kami, yang menyebabkan anything has come to our attention that causes us to believe
kami yakin bahwa laporan keuangan konsolidasian interim that the interim consolidated financial statements, taken as a
secara keseluruhan, tidak disusun dalam semua hal yang whole, are not prepared in all material respects in accordance
material, sesuai dengan kerangka pelaporan keuangan yang with the applicable financial reporting framework. This
berlaku. SPR ini juga mengharuskan kami untuk mematuhi Standard also requires us to comply with relevant ethical
ketentuan etika yang relevan. requirements.
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Reviu atas laporan keuangan konsolidasian interim sesuai A review of interim consolidated financial statements in
dengan SPR 2400 (Revisi 2023) adalah perikatan keyakinan accordance with SPR 2400 (Revised 2023) is a limited
terbatas. Akuntan publik melaksanakan prosedur, terutama assurance engagement. The public accountant performs
yang terdiri dari permintaan keterangan kepada manajemen procedures, primarily consisting of making inquiries of
dan pihak lain dalam entitas, mana yang lebih tepat, penerapan management and others within the entity, as appropriate, and
prosedur analitis, dan pengevaluasian bukti yang diperoleh. applying analytical procedures, and evaluates the evidence
obtained.
Prosedur yang dilaksanakan dalam reviu secara substansial The procedures performed in a review are substantially less
kurang dari prosedur yang dilaksanakan dalam audit sesuai than those performed in an audit conducted in accordance
dengan Standar Audit. Oleh karena itu, kami tidak menyatakan with Standards on Auditing. Accordingly, we do not express
opini audit atas laporan keuangan konsolidasian interim an audit opinion on the accompanying interim consolidated
terlampir. financial statements.
Kesimpulan Conclusion
Berdasarkan reviu kami, tidak terdapat hal-hal yang menjadi Based on our review, nothing has come to our attention that
perhatian kami, yang menyebabkan kami yakin bahwa causes us to believe that the accompanying interim
laporan keuangan konsolidasian interim terlampir tidak consolidated financial statements do not present fairly, in all
menyajikan secara wajar, dalam semua hal yang material, material respects, the interim consolidated financial position of
posisi keuangan konsolidasian interim Grup tanggal 30 the Group as at September 30, 2024, and its interim
September 2024, serta kinerja keuangan dan arus kas consolidated financial performance and its interim
konsolidasian interimnya untuk periode sembilan bulan yang consolidated cash flows for the nine-months period then
berakhir pada tanggal tersebut, sesuai dengan Standar ended, in accordance with lndonesian Financial Accounting
Akuntansi Keuangan di Indonesia. Standards.
Hal Lain Other Matter
Informasi komparatif untuk laporan posisi keuangan The comparative information for the interim consolidated
konsolidasian interim didasarkan pada laporan keuangan statement of financial position is based on the consolidated
konsolidasian pada tanggal 31 Desember 2023 yang telah financial statements as at December 31, 2023 that has been
diaudit oleh auditor independen lain. Informasi komparatif audited by other independent auditors. The comparative
untuk laba rugi dan penghasilan komprehensif lain information for the interim consolidated statement of profit or
konsolidasian interim, laporan perubahan ekuitas loss and other comprehensive income, interim consolidated
konsolidasian interim dan laporan arus kas konsolidasian statement of changes in equity and interim consolidated
interim, serta catatan atas laporan keuangan konsolidasian statement of cash flows, and notes to the interim
interim, termasuk kebijakan akuntasi material, untuk periode consolidated financial statements, including material
sembilan bulan yang berakhir pada tanggal 30 September accounting policy information, for the nine-month period
2024 tidak diaudit atau direviu. ended September 30, 2023 has not been audited or
reviewed.
MIRAWATI SENSI IDRIS
Herfiyanto Nurhaji Wibawa
Izin Akuntan Publik No. AP.1903/
Certified Public Accountant License No. AP.1903
28 November 2024/November 28, 2024
ii
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iii
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iv
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The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
30 September 2024 dan 31 Desember 2023 September 30, 2024 and December 31, 2023
(Angka-angka disajikan dalam Rupiah, (Figures are presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30 September 2024/ Catatan/ 31 Desember 2023/
September 30, 2024 Notes December 31, 2023
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 573.868.949.902 4,6 715.698.722.256 Cash and cash equivalents
Deposito berjangka pendek 39.100.000.000 4 35.700.000.000 Short-term time deposits
Piutang usaha - neto Trade receivables - net
Pihak ketiga 1.569.735.184.362 5 1.842.350.334.546 Third parties
Pihak berelasi 4.095.567.609 5,6 9.356.340.173 Related parties
Piutang lain-lain Other receivables
Pihak ketiga 12.884.179.075 17.119.279.516 Third parties
Pihak berelasi 5.774.825.477 9.325.519.542 Related parties
Aset kontrak 393.896.896.404 5 349.720.338.885 Contract assets
Persediaan 754.021.079.347 7 930.871.830.764 Inventories
Piutang pihak berelasi - 6 199.058.003.804 Due from related parties
Uang muka, beban dibayar di muka Advances, prepaid expenses
dan aset lancar lainnya 163.126.332.183 8 224.413.538.431 and other current assets
Pajak dibayar di muka 9.772.042.677 18 43.797.701.390 Prepaid taxes
Kas dan setara kas Restricted cash
yang dibatasi penggunaannya 133.611.300.826 9 180.009.177.576 and cash equivalents
Total Aset Lancar 3.659.886.357.862 4.557.420.786.883 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Piutang usaha jangka panjang - Long-term trade receivables -
pihak ketiga 51.400.410.247 5 36.707.690.352 third parties
Aset tetap - neto 444.961.949.983 10 449.777.099.961 Property and equipment - net
Properti investasi 143.688.068.182 11 143.688.068.182 Investment properties
Aset hak-guna 13.099.030.486 13 18.522.676.344 Right-of-use assets
Aset takberwujud 4.783.472.968 12 5.077.874.777 Intangible assets
Goodwill 20.327.466.179 14 20.327.466.179 Goodwill
Aset pajak tangguhan 137.798.403.142 18 135.790.079.231 Deferred tax assets
Estimasi tagihan restitusi pajak 66.546.531.384 18 38.686.439.877 Estimated claims for tax refund
Aset lain-lain 30.530.468.113 8 31.649.655.294 Other assets
Total Aset Tidak Lancar 913.135.800.684 880.227.050.197 Total Non-current Assets
TOTAL ASET 4.573.022.158.546 5.437.647.837.080 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian interim terlampir The acompanying notes to the interim consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
1
Page 8
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
30 September 2024 dan 31 Desember 2023 September 30, 2024 and December 31, 2023
(Angka-angka disajikan dalam Rupiah, (Figures are presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30 September 2024/ Catatan/ 31 Desember 2023/
September 30, 2024 Notes December 31, 2023
LIABILITAS DAN EKUITAS - NETO LIABILITIES AND EQUITY - NET
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang bank jangka pendek 1.015.647.742.066 15 1.404.860.224.051 Short-term bank loans
Utang usaha Trade payables
Pihak ketiga 295.928.548.357 16 619.725.383.598 Third parties
Pihak berelasi 16.999.784 6,16 - Related parties
Utang lain-lain Other payables
Pihak ketiga 92.485.388.380 52.709.651.331 Third parties
Pihak berelasi 150.870.569 217.190.403 Related parties
Utang pihak berelasi - 6 194.808.901.827 Due to a related party
Beban akrual Accrued expenses
dan provisi 1.430.255.287.511 17 1.371.869.927.216 and provisions
Liabilitas imbalan kerja jangka Short-term employee
pendek 121.855.373.674 22 175.747.945.938 benefis liabilities
Utang pajak 51.343.827.275 18 181.435.517.648 Taxes payables
Liabilitas kontrak 241.744.640.740 19 145.809.286.480 Contract liabilities
Bagian utang jangka panjang
yang jatuh tempo dalam Current maturities of
waktu satu tahun: long-term liabilities:
Utang bank 111.639.883.861 15 133.289.656.273 Bank loans
Utang pembiayaan konsumen - Consumer financing -
pihak ketiga 68.670.079 - third party
Liabilitas sewa 5.568.097.967 20 8.118.896.676 Lease liabilities
Total Liabilitas Jangka Pendek 3.366.705.330.263 4.288.592.581.441 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Utang jangka panjang - setelah
dikurangi bagian yang jatuh
tempo dalam waktu Long-term liabilities
satu tahun: net of current maturites:
Utang bank 105.633.586.194 15 143.211.340.026 Bank loans
Utang pembiayaan konsumen - Consumer financing -
pihak ketiga 141.346.801 - third party
Liabilitas sewa 2.616.527.084 20 9.451.413.831 Lease liabilities
Obligasi konversi 559.993.839.416 6,21 559.993.839.416 Convertible bond
Liabilitas pajak tangguhan 95.124.066 18 119.144.958 Deferred tax liabilities
Liabilitas imbalan kerja karyawan Long-term employee
jangka panjang 34.971.969.097 22 42.923.293.772 benefits liabilities
Total Liabilitas Jangka Panjang 703.452.392.658 755.699.032.003 Total Non-current Liabilities
TOTAL LIABILITAS 4.070.157.722.921 5.044.291.613.444 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian interim terlampir The acompanying notes to the interim consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
2
Page 9
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN INTERIM CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN INTERIM FINANCIAL POSITION
30 September 2024 dan 31 Desember 2023 September 30, 2024 and December 31, 2023
(Angka-angka disajikan dalam Rupiah, Figures are presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30 September 2024/ Catatan/ 31 Desember 2023/
September 30, 2024 Notes December 31, 2023
LIABILITAS DAN EKUITAS - NETO LIABILITIES AND EQUITY - NET
(lanjutan) (continued)
EKUITAS - NETO EQUITY - NET
Ekuitas yang Dapat Equity Attributable
Diatribusikan Kepada to the Owners of
Pemilik Perusahaan the Company
Modal saham - nilai nominal Share capital - par value of
Rp100 per saham Rp100 per share
Modal dasar - 6.000.000.000 Authorized -
saham 6,000,000,000 shares
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 2.315.361.355 saham 231.536.135.500 23 231.536.135.500 2,315,361,355 shares
Tambahan modal disetor - neto 590.598.394.097 24 590.598.394.097 Additional paid-in capital - net
Komponen ekuitas pada Equity component of
obligasi konversi 33.704.412.221 21 33.704.412.221 convertible bond
Difference in value
Selisih nilai transaksi dengan from transactions with
kepentingan nonpengendali (209.029.777.283) 25 (215.728.372.607) non-controlling interests
Saldo laba (defisit): Retained earnings (deficit):
Telah ditentukan
penggunaannya 35.806.031.813 26 35.806.031.813 Appropriated
Belum ditentukan
penggunaannya (353.371.345.312) (467.184.085.121) Unappropriated
Pendapatan komprehensif lain: Other comprehensive income:
Selisih kurs Differences arising from
penjabaran akun-akun exchange differences on
kegiatan usaha translation of accounts of
luar negeri (2.007.250.592) (2.963.702.624) foreign operations
Total ekuitas yang dapat Total equity
diatribusikan kepada attributable to the
pemilik Perusahaan 327.236.600.444 205.768.813.279 owners of the Company
Kepentingan nonpengendali 175.627.835.181 27 187.587.410.357 Non-controlling interest
TOTAL EKUITAS 502.864.435.625 393.356.223.636 TOTAL EQUITY
TOTAL LIABILITAS TOTAL LIABILITIES
DAN EKUITAS - NETO 4.573.022.158.546 5.437.647.837.080 AND EQUITY - NET
Catatan atas laporan keuangan konsolidasian interim terlampir The acompanying notes to the interim consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
3
Page 10
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN INTERIM CONSOLIDATED STATEMENTS OF PROFIT
KOMPREHENSIF LAIN KONSOLIDASIAN INTERIM LOSS AND OTHER COMPREHENSIVE INCOME
Untuk Periode-periode Sembilan Bulan yang For the Nine-Month Periods Ended
Berakhir 30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30 September 2024/ Catatan/ 30 September 2023/
September 30, 2024 Notes September 30, 2023
PENDAPATAN 6.318.003.787.775 6,28 6.535.677.215.806 REVENUES
BEBAN POKOK PENDAPATAN (5.472.637.891.415) 29 (5.688.340.770.216) COST OF REVENUES
LABA BRUTO 845.365.896.360 847.336.445.590 GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Umum dan administrasi (477.683.259.081) 31 (494.865.114.852) General and administrative
Penjualan (19.271.952.775) 30 (10.295.155.398) Selling
Rugi penurunan nilai Impairment loss on
aset takberwujud - 12 (8.038.530.180) intangible assets
Pendapatan operasional lainnya 13.623.556.774 860.560.440 Other operating income
Total Beban Usaha (483.331.655.082) (512.338.239.990) Total Operating Expenses
LABA USAHA 362.034.241.278 334.998.205.600 OPERATING INCOME
PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (EXPENSES)
Penghasilan bunga 27.708.940.756 46.803.274.741 Interest income
Beban bunga (97.071.159.902) (118.186.781.508) Interest expenses
Laba (rugi) dari Gain (loss) from divestment
divestasi entitas anak 2.156.286.287 33 (12.868.485.281) of subsidiaries
Beban administrasi bank (3.518.139.025) (3.148.312.832) Bank charges
Gain on sale of property and
Laba penjualan aset tetap 76.004.594 68.402.524 equipment
Gain (loss) on foreign
Laba (rugi) selisih kurs - neto 17.316.204.220 (1.691.684.792) exchange - net
Total Beban Lain-lain - Neto (53.331.863.070) (89.023.587.148) Total Other Expenses - Net
LABA SEBELUM PROFIT BEFORE
PAJAK FINAL DAN FINAL TAX AND
BEBAN PAJAK PENGHASILAN 308.702.378.208 245.974.618.452 INCOME TAX EXPENSE
PAJAK FINAL (1.515.175.455) 18 (758.918.293) FINAL TAX
LABA SEBELUM BEBAN PROFIT BEFORE
PAJAK PENGHASILAN 307.187.202.753 245.215.700.159 INCOME TAX EXPENSE
BEBAN PAJAK PENGHASILAN (107.636.335.416) (123.247.323.579) INCOME TAX EXPENSE
LABA PERIODE BERJALAN 199.550.867.337 121.968.376.580 INCOME FOR THE PERIOD
Catatan atas laporan keuangan konsolidasian interim terlampir The acompanying notes to the interim consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
4
Page 11
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN LABA RUGI INTERIM CONSOLIDATED STATEMENTS
DAN PENGHASILAN KOMPREHENSIF OF PROFIT LOSS
LAIN KONSOLIDASIAN INTERIM (lanjutan) AND OTHER COMPREHENSIVE INCOME (continued)
Untuk Periode Sembilan Bulan yang Berakhir Pada For the Nine-Month Periods Ended
Tanggal 30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 September 2024/ Catatan/ 30 September 2023/
September 30, 2024 Notes September 30, 2023
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN INCOME
Pos-pos yang akan direklasifikasi Items that will be
ke laba rugi pada periode reclassified subsequently
berikutnya: to profit or loss:
Differences arising from exchange
Selisih kurs penjabaran differences on translation
laporan keuangan dalam of accounts of foreign
mata uang asing 1.373.039.463 3.446.338.599 operations
Pos-pos yang tidak akan Items that will not be
reklasifikasi ke laba rugi reclassified subsequently
pada periode berikutnya: to profit or loss:
Pengukuran kembali liabilitas Remeasurement of long-term
imbalan kerja jangka panjang (147.982.416) 22 (2.656.618.545) employee benefits liabilities
Efek pajak terkait 11.697.985 18 867.800.627 Related tax effect
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN 1.236.755.032 1.657.520.681 INCOME
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE
PERIODE BERJALAN 200.787.622.369 123.625.897.261 INCOME FOR THE PERIOD
Laba periode berjalan Profit for the period
yang dapat diatribusikan kepada: attributable to:
Pemilik Perusahaan 113.949.024.345 66.754.841.811 Owners of the Company
Kepentingan nonpengendali 85.601.842.992 55.213.534.769 Non-controlling interest
199.550.867.337 121.968.376.580
Total laba komprehensif yang Total comprehensive income
dapat diatribusikan kepada: attributable to:
Pemilik Perusahaan 114.769.191.841 67.524.461.247 Owners of the Company
Kepentingan nonpengendali 86.018.430.528 56.101.436.014 Non-controlling interest
200.787.622.369 123.625.897.261
LABA PER SAHAM DASAR BASIC EARNINGS PER
YANG DAPAT DIATRIBUSIKAN SHARE ATTRIBUTABLE TO
KEPADA PEMILIK PERUSAHAAN 49,21 32 28,83 OWNERS OF THE COMPANY
LABA PER SAHAM DILUSIAN DILUTED EARNINGS PER
YANG DAPAT DIATRIBUSIKAN SHARE ATTRIBUTABLE TO
KEPADA PEMILIK PERUSAHAAN 50,01 32 32,63 OWNERS OF THE COMPANY
Catatan atas laporan keuangan konsolidasian interim terlampir The acompanying notes to the interim consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
5
Page 12
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM - NETO INTERIM CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - NET
Untuk Periode-periode Sembilan Bulan yang Berakhir For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are presented in Rupiah, unless otherwise stated)
Selisih nilai
transaksi
dengan Selisih kurs
kepentingan penjabaran akun-
Komponen
akun kegiatan
ekuitas pada nonpengendali/
usaha luar negeri/
Tambahan obligasi Difference in Saldo laba (defisit)/ Differences arising
modal disetor - konversi/ value Retained earnings (deficit) from exchange
neto/ Equity from transactions Kepentingan
differences on
Additional component of with non- Telah ditentukan Belum ditentukan translation of nonpengendali/
Catatan/ Modal saham/ paid-in capital - convertible controlling penggunaannya/ penggunaannya/ accounts of Non-controlling Total Ekuitas- Neto/
Notes Share capital net bond interests Appropriated Unappropriated foreign operations Total/Total interest Total Equity - Net
Saldo 31 Desember 2022 231.536.135.500 572.849.215.002 33.704.412.221 (218.134.823.525 ) 35.806.031.813 (706.636.940.566) 1.001.780.392 (49.874.189.163 ) 211.626.758.457 161.752.569.294 Balance as at December 31, 2022
Comprehensive
Penghasilan komprehensif income
Laba periode berjalan - - - - - 66.754.841.811 - 66.754.841.811 55.213.534.769 121.968.376.580 Profit for the period
Penghasilan komprehensif lainnya: Other comprehensive income:
Selisih kurs penjabaran akun-akun Difference in translation of financial
kegiatan usaha luar negeri - - - - - - 2.554.800.660 2.554.800.660 891.537.939 3.446.338.599 statements in foreign currencies
Pengukuran kembali liabilitas imbalan Remeasurement of long-term
kerja karyawan jangka panjang - - - - - (1.785.181.224) - (1.785.181.224 ) (3.636.694 ) (1.788.817.918 ) employee benefits liabilities
Jumlah penghasilan komprehensif - - - - - 64.969.660.587 2.554.800.660 67.524.461.247 56.101.436.014 123.625.897.261 Total comprehensive income
Transaksi dengan pemilik Transactions with owners
Dividen tunai 27 - - - - - - - - (89.755.075.515) (89.755.075.515 ) Cash dividends
Pelepasan entitas anak 1c - 8.196.664.539 - (531.647.205 ) - - - 7.665.017.334 2.047.811.761 9.712.829.095 Divestment of subsidiaries
Saldo 30 September 2023 Balance as at September 30, 2023
(tidak diaudit) 231.536.135.500 581.045.879.541 33.704.412.221 (218.666.470.730 ) 35.806.031.813 (641.667.279.979) 3.556.581.052 25.315.289.418 180.020.930.717 205.336.220.135 (unaudited)
Saldo 31 Desember 2023 231.536.135.500 590.598.394.097 33.704.412.221 (215.728.372.607 ) 35.806.031.813 (467.184.085.121) (2.963.702.624) 205.768.813.279 187.587.410.357 393.356.223.636 Balance as at December 31, 2023
Penghasilan komprehensif Comprehensive income
Laba periode berjalan - - - - - 113.949.024.345 - 113.949.024.345 85.601.842.992 199.550.867.337 Profit for the period
Penghasilan komprehensif lainnya: Other comprehensive income:
Selisih kurs penjabaran laporan Difference in translation of financial
keuangan dalam mata uang asing - - - - - - 956.452.032 956.452.032 416.587.431 1.373.039.463 statements in foreign currencies
Pengukuran kembali liabilitas imbalan Remeasurement of long-term
kerja karyawan jangka panjang - - - - - (136.284.536) - (136.284.536) 105 (136.284.431) employee benefits liabilities
Jumlah penghasilan komprehensif - - - - - 113.812.739.809 956.452.032 114.769.191.841 86.018.430.528 200.787.622.369 Total comprehensive income
Transaksi dengan pemilik Transactions with owners
Dividen tunai 27 - - - - - - - - (96.250.610.380) (96.250.610.380) Cash dividends
Akusisi kepemilikan pada entitas anak dari Acquisition of ownership in subsidiaries
kepentingan nonpengendali - - - (2.177.727.004) - - - (2.177.727.004) (2.398.272.996) (4.576.000.000) from non-controlling interests
Penjualan kepemilikan di entitas anak kepada Sale of ownership in subsidiaries to
kepentingan nonpengendali 1c - - - 8.876.322.328 - - - 8.876.322.328 670.877.672 9.547.200.000 non-controlling interests
Saldo 30 September 2024 Balance as at September 30, 2024
(tidak diaudit) 231.536.135.500 590.598.394.097 33.704.412.221 (209.029.777.283) 35.806.031.813 (353.371.345.312) (2.007.250.592) 327.236.600.444 175.627.835.181 502.864.435.625 (unaudited)
Catatan atas laporan keuangan konsolidasian interim terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian The acompanying notes to the interim consolidated financial statements form an integral part of these consolidated financial statements
secara keseluruhan. taken as a whole.
6
Page 13
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM STATEMENTS OF CASH FLOWS
Untuk Periode-periode Sembilan Bulan yang For the Nine-Month Periods Ended
Berakhir 30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30 September 2024/ Catatan/ 30 September 2023/
September 30, 2024 Notes September 30, 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 6.632.611.024.180 6.088.644.381.939 Cash receipts from customers
Pembayaran kas kepada pemasok Cash paid to suppliers and
dan karyawan (5.956.963.029.749) (6.468.908.584.599 ) employees
Kas yang dihasilkan dari Cash generated from
(digunakan untuk) kegiatan usaha 675.647.994.431 (380.264.202.660 ) (used in) operations
Pembayaran pajak penghasilan badan (210.451.199.806) (124.306.664.728 ) Corporate income tax paid
Pembayaran beban keuangan (116.460.002.815) (103.439.090.308 ) Interest expense paid
Kas neto dari (digunakan untuk) Net cash from (used in)
aktivitas operasi 348.736.791.810 (608.009.957.696) operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Penerimaan dari (penambahan) Receipts from (additions of)
piutang pihak berelasi 215.669.145.982 6 136.392.180.527 due from related parties
Penerimaan bunga 21.849.873.878 13.165.034.692 Interest received
Penerimaan atas penjualan Proceeds from disposal of
aset tetap 3.001.083.755 10 1.723.736.978 property and equipment
Acquisition of property and
Perolehan aset tetap (23.888.655.909) 10 (17.609.455.813) equipment
Penerimaan penjualan entitas anak, Proceeds from sale
setelah dikurangi kas yang of subsidiary,
dilepaskan (6.327.982.679) 1c 4.038.068.909 net of cash disposed
Penempatan deposito berjangka Placement in short-term
pendek (3.400.000.000) - time deposits
Perolehan aset takberwujud (1.505.308.550) 12 (946.635.180 ) Acquisition of intangible assets
Kas neto yang diperoleh dari
(digunakan untuk) Net cash from (used in)
aktivitas investasi 205.398.156.477 136.762.930.113 investing activities
Catatan atas laporan keuangan konsolidasian interim terlampir The acompanying notes to the interim consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
7
Page 14
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN ARUS KAS INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM STATEMENTS OF CASH FLOWS
Untuk Periode-periode Sembilan Bulan yang For the Nine-Month Periods Ended
Berakhir 30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30 September 2024/ Catatan/ 30 September 2023/
September 30, 2024 Notes September 30, 2023
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penarikan (penempatan) kas dan Withdrawal (placement) in
setara kas yang restricted cash and
dibatasi penggunaannya 46.397.876.750 (54.402.976.782 ) cash equivalents
Penerimaan penjualan kepemilikan Proceeds from sale of ownership
entitas anak kepada kepentingan of subsidiaries to
nonpengendali 9.547.200.000 1c - non-controlling interests
Penerimaan dari Proceeds from
(pembayaran) utang (payment for) short-term
bank jangka pendek - neto (389.212.481.985) 38 696.675.711.306 bank loan - net
Payments for due to a
Pembayaran utang pihak berelasi (194.808.901.827) 6,39 (136.876.369.863) related party
Pembayaran dividen tunai dari Cash dividends payment
entitas anak kepada of subsidiaries to
kepentingan nonpengendali (96.250.610.380) 27 (89.755.075.515) non-controlling interests
Pembayaran untuk utang Payments of long-term
bank jangka panjang (59.647.761.008) 39 (56.195.965.507) bank loan
Payments of principal portion
Pembayaran pokok liabilitas sewa (6.607.782.556) 20,39 (10.870.334.929 ) of lease liabilities
Akusisi kepemilikan pada Acquisition of ownership in
entitas anak dari kepentingan subsidiaries from
nonpengendali (4.576.000.000) 1c - non-controlling interests
Pembayaran untuk
pinjaman lain-lain Payment for other
jangka pendek - neto - 38 (2.000.000.000 ) short-term debts
Kas neto yang diperoleh dari
(digunakan untuk) Net cash from (used in)
aktivitas pendanaan (695.158.461.006) 346.574.988.710 financing activities
NET DECREASE
PENURUNAN NETO KAS IN CASH AND CASH
DAN SETARA KAS (141.023.512.719) (124.672.038.873) EQUIVALENTS
EFFECT OF CHANGES IN
DAMPAK PERUBAHAN SELISIH FOREIGN EXCHANGE
KURS TERHADAP KAS RATE IN CASH AND
DAN SETARA KAS (806.259.635) (3.656.831.953) CASH EQUIVALENTS
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS AT
AWAL PERIODE 715.698.722.256 475.260.253.428 BEGINNING OF PERIOD
CASH AND CASH
KAS DAN SETARA KAS PADA EQUIVALENTS
AKHIR PERIODE 573.868.949.902 4 346.931.382.602 AT END OF PERIOD
Pengungkapan tambahan laporan arus kas konsolidasian Supplementary information for consolidated cash flows is
disajikan pada Catatan 38 dan 39. presented in Notes 38 and 39.
Catatan atas laporan keuangan konsolidasian interim terlampir The acompanying notes to the interim consolidated financial statements
merupakan bagian yang tidak terpisahkan dari laporan keuangan form an integral part of these consolidated financial statements
konsolidasian secara keseluruhan. taken as a whole.
8
Page 15
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian dan Informasi Umum a. Establishment and General Information
PT Anabatic Technologies Tbk (“Perusahaan”), PT Anabatic Technologies Tbk
didirikan di Indonesia, dengan nama (“the Company”), was established in Indonesia,
PT Anabatic Teknologi, berdasarkan Akta under the name of PT Anabatic Teknologi,
Notaris No. 4 tanggal 1 November 2001 dari based on Notarial Deed No. 4 dated
Poerbaningsih Adi Warsito, S.H., akta pendirian November 1, 2001 of Poerbaningsih Adi
tersebut telah disahkan oleh Menteri Warsito, S.H., the deed of establishment was
Kehakiman Republik Indonesia melalui Surat approved by the Ministry of Justice of the
Keputusan No. C-13242HT.01.01.TH.2001 Republic of Indonesia through Decision Letter
tanggal 15 November 2001, dan diumumkan No. C-13242HT.01.01.TH.2001 dated
dalam Berita Negara Republik Indonesia No. 18 November 15, 2001, and was published in the
tanggal 1 Maret 2002, Tambahan No. 2134. State Gazette No. 18 dated March 1, 2002,
Supplement No. 2134.
Perusahaan mengubah nama Perusahaan The Company changed the Company’s name to
menjadi PT Anabatic Technologies Tbk, PT Anabatic Technologies Tbk, increased
meningkatkan modal dasar, menyetujui authorized share capital of the Company,
rencana pelaksanaan program Alokasi Saham approved to implement Employee Stock
Karyawan dan mengubah seluruh Anggaran Allocation program, and changed the
Dasar sehubungan dengan perubahan status Company’s entire Articles of Association
Perusahaan menjadi perseroan terbuka regarding the change of status of the Company
sehubungan dengan rencana Perusahaan into a public company in connection with the
untuk melakukan Penawaran Umum Perdana Company’s plans to Initial Public Offering,
Saham, berdasarkan Akta Notaris No. 10 based on Notarial Deed No. 10 dated
tanggal 17 Maret 2015 dari Notaris Unita March 17, 2015 of Unita Christina Winata, S.H.
Christina Winata, S.H. Akta tersebut The deed had been approved by Ministry of
telah mendapat persetujuan dari Menteri Law and Human Rights of the Republic of
Hukum dan Hak Asasi Manusia Republik Indonesia through Decision Letter No. AHU-
Indonesia melalui Surat Keputusan 0004669.AH.01.02. TAHUN 2015 dated
No. AHU-0004669.AH.01.02. TAHUN 2015, March 24, 2015, and was published in the State
tanggal 24 Maret 2015, dan diumumkan dalam Gazette No. 35 dated April 30, 2015,
Berita Negara No. 35 tanggal 30 April 2015, Supplement No. 24973.
Tambahan No. 24973.
Anggaran Dasar Perusahaan telah mengalami The Company's Articles of Association have
beberapa perubahan terakhir dengan Akta been amended several times with the latest
Notaris No. 13 tanggal 20 Juli 2022 dari Notaris covered by Notarial Deed No. 13 dated
Utiek Rochmuljati Abdurachman, S.H., MLI., July 20, 2022 of Utiek Rochmuljati
MKn. Perubahan Anggaran Dasar untuk Abdurachman, S.H., MLI., MKn. The
menyesuaikan Klasifikasi Bidang Usaha (KBLI) amendments to the Articles of Association were
2020 yang telah mendapatkan persetujuan dari made to comply with Standard Classification of
Menteri Hukum dan Hak Asasi Manusia Indonesian Business Fields (KBLI) 2020 which
Republik Indonesia melalui Surat Keputusan had been approved by Ministry of Law and
No.AHU.0055683.AH.01.02 Tahun 2022 pada Human Rights of the Republic of Indonesia
tanggal 8 Agustus 2022, dan diumumkan dalam through Decision Letter No. AHU.0055683.
Berita Negara No. 74 tanggal 16 September AH.01.02 Tahun 2022 dated August 8, 2022,
2022, Tambahan No 31407. and was published in the State Gazette No. 74
dated September 16, 2022, Supplement
No. 31407.
9
Page 16
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
a. Pendirian dan Informasi Umum (lanjutan) a. Establishment and General Information
(continued)
Sesuai dengan pasal 3 Anggaran Dasar According to Article 3 of the Company's Articles
Perusahaan, ruang lingkup kegiatan usaha of Association, the scope of the Company’s
Perusahaan adalah dalam bidang jasa business activities are to be engaged in
teknologi informasi dan komunikasi, jasa information and communication technology
profesional, ilmiah dan teknis, penyewaan dan services, professional, scientific and technical
sewa guna usaha tanpa hak opsi, services, leasing and leasing without option
ketenagakerjaan, agen perjalanan, dan rights, employment, travel agents, and other
penunjang usaha lainnya, jasa pendidikan, jasa business support, education services,
konstruksi, perdagangan besar dan eceran dan construction services, wholesale and retail trade
industri pengolahan. Perusahaan mulai and manufacturing industry. The Company
melakukan kegiatan usaha secara komersial started its commercial operations in 2002.
pada tahun 2002.
Perusahaan berkedudukan di Jakarta Selatan The Company is domiciled at South Jakarta and
dan beralamat di Graha BIP lt. 7, Jl. Gatot address at Graha BIP, 7th floor, Jl. Gatot
Subroto Kav. 23, Jakarta. Subroto Kav. 23, Jakarta.
Perusahaan tidak memiliki entitas induk The Company has no direct or ultimate parent
langsung maupun entitas induk terakhir. company.
b. Penawaran Umum Efek dan Aksi Korporasi b. Public Offering of Securities Issued and
Lain Other Corporate Actions
Ringkasan Aksi Korporasi Perusahaan sejak The summary of the Company’s corporate
tanggal penawaran umum perdana sampai actions from the date of the initial public offering
dengan tanggal 30 September 2024 adalah up to September 30, 2024 are as follows:
sebagai berikut:
i. Saham biasa i. Ordinary shares
Pada tanggal 7 Juli 2015, Perusahaan On July 7, 2015, the Company obtained
memperoleh Surat Pernyataan Efektif Effective Statement Letter
No.S-03562/BEI.PGI/07-2015 dari Otoritas No.S-03562/BEI.PGI/07-2015 from the
Jasa Keuangan (“OJK”) berdasarkan Surat Financial Services Authority (“OJK”) to
untuk melakukan Penawaran Umum undertake an Initial Public Offering of
Perdana Saham kepada masyarakat 375,000,000 common shares with par value
sebanyak 375.000.000 lembar saham biasa of Rp100 per share, at offering price of
dengan nilai nominal Rp100 per saham dan Rp700 per share. On July 8, 2015, the
harga penawaran Rp700 per saham. Pada Company has listed all of its 1,875,000,000
tanggal 8 Juli 2015, Perusahaan telah shares in Indonesia Stock Exchange (IDX).
mencatatkan seluruh 1.875.000.000
sahamnya di Bursa Efek Indonesia (BEI).
10
Page 17
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Penawaran Umum Efek Aksi Korporasi Lain b. Public Offering of Securities Issued and
(lanjutan) Other Corporate Actions (continued)
i. Saham biasa (lanjutan) i. Ordinary shares (continued)
Pada tanggal 27 September 2019, On September 27, 2019, the Company
Perusahaan memperoleh Surat Pernyataan obtained Effective Statement Letter
Efektif No. S-142/D.04/2019 dari OJK untuk No.S-142/D.04/2019 from OJK to conduct
melakukan Penawaran Umum Terbatas II the Limited Public Offering II (PUT II) of
(PUT II) sejumlah 291.603.421 lembar 291,603,421 common shares with pre-
saham biasa dengan hak memesan efek emptive rights with par value of Rp100 per
terlebih dahulu dengan nilai nominal Rp100 share and offering price of Rp900 per share.
per saham dan harga pelaksanaan Rp900 The shares from PUT II are listed in IDX on
per saham. Saham hasil PUT II telah October 11, 2019.
dicatatkan pada BEI pada tanggal
11 Oktober 2019.
Pada tanggal 20 Desember 2019, On December 20, 2019, the Company
Perusahaan melakukan Penambahan conducted Capital Increase without
Modal Tanpa Hak Memesan Efek Terlebih Pre-emptive Rights (PMTHMETD) of
Dahulu (PMTHMETD) sejumlah 148,747,934 shares with par value of Rp100
148.747.934 lembar saham dengan nilai per share and offering price of Rp900 per
nominal Rp100 per saham dan harga share. The shares from these PMTHMETD
pelaksanaan Rp900 per saham. Saham are listed in IDX on December 20, 2019.
hasil PMTHMETD tersebut dicatatkan pada
BEI pada tanggal 20 Desember 2019.
ii. Obligasi konversi ii. Convertible bonds
Pada 11 Juli 2018, Perusahaan On July 11, 2018, the Company issued the
menerbitkan Obligasi Konversi Anabatic Anabatic Year 2018 Convertible Bond
Tahun 2018 (“Obligasi Konversi”) melalui (“Convertible Bond”) through Limited Public
Penawaran Umum Terbatas I (PUT I) Offering I (PUT I) amounting to
sebesar Rp560.001.736.660. Obligasi Rp560,001,736,660. The Convertible Bond
Konversi telah dinyatakan efektif oleh OJK became effective based on the OJK’s Letter
berdasarkan Surat Keputusan No. S- No. S-65/D.04/2018 dated June 6, 2018.
65/D.04/2018 pada tanggal 6 Juni 2018. The Convertible Bond is listed in IDX on
Obligasi Konversi dicatatkan di BEI pada July 11, 2018. The issuance of Convertible
tanggal 11 Juli 2018. Penerbitan Obligasi Bond was based on the Trusteeship
Konversi dilakukan sesuai dengan Agreement No. 30 dated May 28, 2018,
Perjanjian Perwaliamanatan No. 30 tanggal signed by the Company and PT Bank Rakyat
28 Mei 2018, yang ditandatangani Indonesia (Persero) Tbk as the trustee for
Perusahaan dan PT Bank Rakyat Indonesia the bond holders.
(Persero) Tbk yang bertindak selaku Wali
Amanat para pemegang obligasi.
11
Page 18
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Kepemilikan pada Entitas Anak c. Ownership in Subsidiaries
Laporan keuangan konsolidasian mencakup The consolidated financial statements include
akun-akun pada laporan keuangan Perusahaan the financial statements of the Company and its
dan Entitas Anaknya (secara kolektif disebut Subsidiaries (collectively referred to as the
sebagai Grup), yang dikendalikan secara “Group”), which are controlled directly by the
langsung oleh Perusahaan atau secara tidak Company or indirectly through its Subsidiaries,
langsung melalui Entitas Anak terdiri atas: with details as follows:
Persentase Total Aset (sebelum eliminasi)/
Kepemilikan/ Total Assets (before elimination)
Percentage of Tahun Memulai (dalam jutaan Rupiah/
Ownership Kegiatan Usaha in million Rupiah)
Entitas Anak Yang Kegiatan Komersial/
Dikonsolidasi/ Utama/ Commencement
Consolidated Principal Domisili/ of Commercial
Subsidiaries Activity Domicile 2024 2023 Operations 2024 2023
Kepemilikan langsung
oleh Perusahaan/
Directly owned by
the Company:
PT Computrade Perdagangan
Technology dan jasa/Trading
International (CTI) and service Jakarta 99,99% 99,99% 2003 346.175 382.519
PT Karyaputra Jasa alih daya/
Suryagemilang Outsourcing
(KPSG) service Jakarta 99,99% 99,99% 1990 342.340 373.398
PT Puri Amani Mulia Properti/
(PAM) Property Jakarta 99,99% 99,99% 2014 115.912 118.410
Perdagangan
PT Anabatic Digital Raya dan jasa/Trading
(ADR) and service Tangerang 99,99% 99,99% 2017 87.707 171.349
Perdagangan
PT Emporia Digital Raya dan jasa/Trading
(EDR) and service Tangerang 99,99% 99,99% 2016 33.010 23.359
Jasa
pengelolaan
gedung/Building
PT Dunia Kerja management
Indonesia (DKI) service Jakarta 99,99% 99,99% 2014 10.206 20.118
Kepemilikan tidak
langsung melalui
ADR, Entitas Anak/
Indirectly through
ADR, a Subsidiary:
Anabatic Technologies Jasa integrasi
International Pte., sistem/Integrity
Ltd., (ATI) system service Singapore 100,00% 100,00% 2014 9.945 12.430
Perdagangan
PT Q2 Technologies dan jasa/Trading
(Q2) and service Jakarta - 99,99% 2011 - 18.595
Perdagangan
PT Anabatic Solusi dan jasa/Trading
Digital (ASD)1 and service Tangerang - 99,99% 2017 - 23.281
Kepemilikan tidak
langsung melalui
KPSG, Entitas
Anak/Indirectly
through KPSG, a
Subsidiary;
Jasa alih daya/
PT Andalan Anak Outsourcing
Bangsa (AAB) service Jakarta 99,99% 99,99% 2015 36.974 33.825
Jasa alih daya
teknologi
informasi/ IT
PT Sinergi Media Outsourcing Kabupaten
Integrasi (SMI) service Tangerang 99,99% 99,99% 2006 66.246 50.606
12
Page 19
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Kepemilikan pada Entitas Anak (lanjutan) c. Ownership in Subsidiaries (continued)
Persentase Total Aset (sebelum eliminasi)/
Kepemilikan/ Total Assets (before elimination)
Percentage of Tahun Memulai (dalam jutaan Rupiah/
Ownership Kegiatan Usaha in million Rupiah)
Entitas Anak Yang Kegiatan Komersial/
Dikonsolidasi/ Utama/ Commencement
Consolidated Principal Domisili/ of Commercial
Subsidiaries Activity Domicile 2024 2023 Operations 2024 2023
Kepemilikan tidak
langsung melalui
KPSG, Entitas
Anak/Indirectly
through KPSG, a
Subsidiary;
Jasa contact
center dan
telemarketing/
DEOS International Inc. Contact center
(dahulu bernama and
KPSG International telemarketing
Inc.) (KII) service Philippines 99,99% 99,99% 2016 1.086 1.408
Belum
beroperasi
secara
komersial/Not yet
PT Karya Sinergi Maju operating Tangerang
(KSM) commercially Selatan 99,99% 99,99% - 122.692 122.692
Jasa alih daya
penggajian/
PT Payrol Prima Payroll process
Indonesia (PPI) outsourcing Jakarta 99,00% 95,96% 2020 20.438 14.894
Jasa teknologi
PT Egeroo Inovasi informasi/IT Kabupaten
Teknologi (EIT) services Tangerang 70,00% 70,00% 2022 9.378 6.640
Kepemilikan tidak
langsung melalui
CTI, Entitas Anak/
Indirectly through
CTI, a Subsidiary:
Penjualan
komputer dan
elektronik/
PT Blue Power Computer and
Technology (BPT) electronic trading Jakarta 99,00% 99,00% 2011 954.968 973.800
Penjualan
komputer dan
elektronik/
PT Virtus Technology Computer and
Indonesia (VTI) electronic trading Jakarta 70,00% 70,00% 2007 1.225.972 1.952.716
Penjualan
komputer dan
elektronik/
PT Central Data Computer and
Technology (CDT) electronic trading Jakarta 80,00% 80,00% 2011 241.134 318.978
Penjualan
komputer dan
elektronik/
PT XDC Indonesia Computer and
(XDCI) electronic trading Jakarta 95,00% 85,00% 2011 111.898 131.495
Penjualan
komputer dan
elektronik/
PT Helios Informatika Computer and
Nusantara (HIN) electronic trading Jakarta 55,00% 55,00% 2014 575.865 484.865
Penjualan
komputer dan
Computrade Technology elektronik/
Philippines, Inc. Computer and
(CTP) electronic trading Philippines 90,00% 90,00% 2014 43.759 50.229
Penjualan
komputer dan
Computrade Technology elektronik/
Malaysia Sdn, Bhd. Computer and
(CTM) electronic trading Malaysia 61,875% 61,875% 2014 27.633 27.444
Penjualan
komputer dan
elektronik/
PT Defender Nusa Computer and
Semesta (DNS) electronic trading Jakarta 75,00% 75,00% 2015 98.448 131.403
13
Page 20
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Kepemilikan pada Entitas Anak (lanjutan) c. Ownership in Subsidiaries (continued)
Persentase Total Aset (sebelum eliminasi)/
Kepemilikan/ Total Assets (before elimination)
Percentage of Tahun Memulai (dalam jutaan Rupiah/
Ownership Kegiatan Usaha in million Rupiah)
Entitas Anak Yang Kegiatan Komersial/
Dikonsolidasi/ Utama/ Commencement
Consolidated Principal Domisili/ of Commercial
Subsidiaries Activity Domicile 2024 2023 Operations 2024 2023
Kepemilikan tidak
langsung melalui
CTI, Entitas Anak/
Indirectly through
CTI, a Subsidiary:
Perdagangan
dan jasa
komputer/
Computer
PT Mega Buana Teknologi trading and
(MBT) services Jakarta 99,99% 99,99% 2020 192.108 285.881
Kepemilikan tidak
langsung melalui
ATI, Entitas Anak/
Indirectly through
ATI, a Subsidiary:
Perdagangan
dan jasa
komputer/
Computer
PT Mega Buana trading and
Teknologi (MBT) services Jakarta 99,99% 99,99% 2020 192.108 285.881
Jasa integrasi
Anabatic Technologies sistem/System
Philippines Inc. integration
(ATP) service Philippines 99,99% 99,99% 2014 70 67
Jasa integrasi
Anabatic Technologies sistem/System
Malaysia, Sdn. Bhd. integration
(ATM) service Malaysia 99,99% 99,99% 2015 2.324 14.149
Kepemilikan tidak
langsung melalui
VTI, Entitas Anak/
Indirectly through
VTI, a Subsidiary:
Perdagangan
dan jasa
komputer/
Computer
PT Smartnet Magna trading and
Global (SMG) services Jakarta 97,00% 97,00% 2018 17.609 25.200
Perdagangan
dan jasa/
PT Jedi Global Teknologi Trading and
(JEDI) services Jakarta 61,00% 61,00% 2018 55.598 33.815
Kepemilikan tidak
langsung melalui
EDR, Entitas Anak/
Indirectly through
EDR, a Subsidiary:
Jasa pengiriman
uang/
Money
PT Harsya Remitindo remittance
(HRM) services Indramayu 61,00% 99,99% 2018 2.999 3.196
PT IKI Karunia Indonesia Pinjaman P2P/
(IKI) P2P lending Tangerang 60,00% 60,00% 2019 9.483 12.322
Kepemilikan tidak
langsung melalui
DNS, Entitas Anak/
Indirectly through
DNS, a Subsidiary:
Perdagangan
dan
PT Q2 Technologies jasa/Trading
(Q2) and service Jakarta 99,99% - 2011 16.542 -
1) Telah didivestasi pada Mei 2024. 1) Divested in May 2024.
14
Page 21
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Kepemilikan pada Entitas Anak (lanjutan) c. Ownership in Subsidiaries (continued)
2024 2024
PAM PAM
Berdasarkan Akta Pernyataan Keputusan Para Based on the Deed of Statement of
Pemegang Saham No. 04 tanggal 5 Juli 2024 Shareholders' Resolutions No. 04 dated July 5,
yang dibuat oleh Myra Yuwono, S.H., Para 2024 made by Myra Yuwono, S.H., the
Pemegang Saham memberikan persetujuan Shareholders gave their approval to increase
untuk meningkatkan modal dasar yang semula the authorized capital from Rp80,000,000,000 to
sebesar Rp80.000.000.000 menjadi sebesar Rp250,000,000,000 and increase the issued
Rp250.000.000.000 serta meningkatkan modal and paid-up capital from Rp20,000,000,000 to
ditempatkan dan disetor yang semula sebesar Rp230,000,000,000. All new shares issued
Rp20.000.000.000 menjadi sebesar amounting to 2,100,000,000 shares or
Rp230.000.000.000. Seluruh saham baru yang Rp210,000,000,000 were taken and paid by the
dikeluarkan sebanyak 2.100.000.000 saham Company, so that the Company's ownership in
atau sebesar Rp210.000.000.000 diambil dan PAM became 229,999,000,000 shares or
disetor oleh Perusahaan, sehingga kepemilikan equivalent to 99.99% ownership.
Perusahaan pada PAM menjadi sebanyak
229.999.000.000 lembar saham atau setara
dengan 99,99% kepemilikan.
Q2 Q2
Berdasarkan Akta Jual Beli No. 14 tanggal Based on the Notarial Deed No.14 dated
10 Januari 2024 yang di buat oleh Myra January 10, 2024 from Myra Yuwono, ADR sold
Yuwono, S.H., ADR menjual 149.990.000 149,990,000 shares or equivalent to 99.99%
lembar saham atau setara dengan 99,99% ownership in Q2 to PT Defender Nusa Semesta
kepemilikan di Q2 kepada PT Defender Nusa with selling price amounted to Rp1,000,000,000.
Semesta dengan harga jual sebesar
Rp1.000.000.000.
ASD ASD
Berdasarkan Akta Jual Beli Saham No. 07 Based on the Deed of Sale and Purchase of
tanggal 31 Mei 2024 yang dibuat oleh Emy Shares No. 07 dated May 31, 2024 made by
Oktavia S.H. M.Kn., ADR menjual 573.749.999 Emy Oktavia S.H. M.Kn., ADR sold 573,749,999
lembar saham atau setara dengan 75% shares or equivalent to 75% ownership in ASD
kepemilikan di ASD kepada PT Teknologi to PT Teknologi Sahabat Urbana (third party) at
Sahabat Urbana (pihak ketiga) dengan harga a selling price of Rp37,499,999.
jual sebesar Rp37.499.999.
Berdasarkan Akta Jual Beli Saham No. 08 Based on the Deed of Sale and Purchase of
tanggal 31 Mei 2024 yang dibuat oleh Emy Shares No. 08 dated May 31, 2024 made by
Oktavia S.H. M.Kn., ADR menjual 191.250.000 Emy Oktavia S.H. M.Kn., ADR sold 191,250,000
lembar saham atau setara dengan 25% shares or equivalent to 25% ownership in ASD
kepemilikan di ASD kepada PT Soluix to PT Soluix Finteknologi Indonesia (third party)
Finteknologi Indonesia (pihak ketiga) dengan at a selling price of Rp12,500,000.
harga jual sebesar Rp12.500.000.
Berdasarkan Transaksi-transaksi penjualan di Based on the above sales transactions, ADR
atas, ADR telah mengalihkan seluruh has transferred all of its share ownership to
kepemilikan sahamnya pada ASD, sehingga per ASD, so that as at May 31, 2024, ASD has been
31 Mei 2024, ASD telah didekonsolidasi dari deconsolidated from the Group (Note 34).
Group (Catatan 34).
15
Page 22
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Kepemilikan pada Entitas Anak (lanjutan) c. Ownership in Subsidiaries (continued)
2024 (lanjutan) 2024 (continued)
PPI PPI
Berdasarkan Akta Jual Beli Saham No. 16 Based on the Deed of Sale and Purchase of
tanggal 30 September 2024 yang dibuat oleh Shares No. 16 dated September 30, 2024 made
Emy Oktavia S.H. M.Kn., Tuan Lim Tjun Ijoeng by Emy Oktavia S.H. M.Kn., Mr. Lim Tjun Ijoeng
menjual 13 lembar saham atau setara dengan sold 13 shares or equivalent to 0.52% ownership
0,52% kepemilikan di PPI kepada in PPI to KPSG at a selling price of
KPSG dengan harga jual sebesar Rp338,000,000. KPSG’s ownership in PPI is
Rp338.000.000. Kepemilikan KPSG di PPI 99.00%.
menjadi 99,00%.
Berdasarkan Akta Jual Beli Saham No. 15 Based on the Deed of Sale and Purchase of
tanggal 30 September 2024 yang dibuat oleh Shares No. 15 dated September 30, 2024 made
Emy Oktavia S.H. M.Kn., Tuan Gunawan by Emy Oktavia S.H. M.Kn., Mr. Gunawan
Rahadja menjual 63 lembar saham atau setara Rahadja sold 63 shares or equivalent to 2,52%
dengan 2,52% kepemilikan di PPI kepada ownership in PPI to KPSG at a selling price of
KPSG dengan harga jual sebesar Rp1,638,000,000.
Rp1.638.000.000.
XDCI XDCI
Berdasarkan Akta Notaris No. 9 tanggal Based on Notarial Deed No. 9 of Myra Yuwono,
23 Februari 2024 dari Myra Yuwono, S.H., para S.H. dated February 23, 2024, the shareholders
pemegang saham memberikan persetujuan gave their approval for the sale/transfer of the
atas penjualan/pengoperalihan hak-hak atas rights to the shares owned by Fransiska Susan
saham milik Fransiska Susan Margono Margono totaling to 800 shares to CTI, resulting
sebanyak 800 saham kepada CTI, sehingga to CTI’s ownership in XDCI from 6,800 shares or
kepemilikan CTI pada XDCI yang sebelumnya amounting to Rp6,800,000,000 to 7,600 shares
6.800 saham atau sebesar Rp6.800.000.000 or amounting to Rp7,600,000,000, which is
menjadi sebesar 7.600 saham atau sebesar equivalent to 95% ownership.
Rp7.600.000.000 yang setara dengan 95%
kepemilikan.
HRM HRM
Berdasarkan Akta Jual Beli No. 51 tanggal Based on the Notarial Deed No. 51 dated
18 Maret 2024 yang dibuat oleh Vincent Sugeng March 18, 2024 from Vincent Sugeng Fajar S.H.
Fajar S.H. M.Kn., EDR menjual 80.399.999 M.Kn., EDR sold 80,399,999 shares or
lembar saham atau setara dengan 23,99% equivalent to 23.99% ownership in HRM to
kepemilikan di HRM kepada PT Pakar PT Pakar Pembayaran Digital Indonesia with
Pembayaran Digital Indonesia dengan harga selling price amounted to Rp5,875,200,000.
jual sebesar Rp5.875.200.000.
Berdasarkan Akta Jual Beli No. 52 tanggal Based on the Notarial Deed No. 52 dated
18 Maret 2024 yang dibuat oleh Vincent Sugeng March 18, 2024 from Vincent Sugeng Fajar S.H.
Fajar S.H. M.Kn., EDR menjual 50.250.000 M.Kn., EDR sold 50,250,000 shares or
lembar saham atau setara dengan 15,00% equivalent to 15.00% ownership in HRM to
kepemilikan di HRM kepada PT Cahaya Global PT Cahaya Global Sukses Logistik with selling
Sukses Logistik dengan harga jual sebesar price amounted to Rp3,672,000,000.
Rp3.672.000.000.
16
Page 23
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Kepemilikan pada Entitas Anak (lanjutan) c. Ownership in Subsidiaries (continued)
2024 (lanjutan) 2024 (continued)
HRM (lanjutan) HRM (continued)
Transaksi-transaksi penjualan di atas tidak The sale transactions above does not result in a
mengakibatkan perubahan kendali Grup atas change of control of the Group to HRM.
HRM.
2023 2023
EG dan entitas anaknya EG and its subsidaries
Berdasarkan Akta Jual Beli dan Based on the Notarial Deed No. 147 of Jimmy
Pengambilalihan Saham No. 147 tanggal Tanal, S,H., M.Kn., dated December 18, 2023,
18 Desember 2023 yang dibuat oleh Jimmy CTI has divested its share of ownership of 7,738
Tanal, S,H., M.Kn., CTI telah melepaskan shares in PT Equine Global (EG) to IBM Global
saham miliknya di PT Equine Global (EG) Services Pte. Ltd. with a transaction
sebanyak 7.738 saham kepada IBM Global price of USD13,021,375 or equivalent to
Services Pte. Ltd. dengan nilai transaksi Rp200,320,833,000 (Note 9). The Company has
sebesar USD13.021.375 atau setara dengan made the Disclosure of Information in its letter
Rp200.320.833.000 (Catatan 9). Perusahaan No. 0053/LO-CS/ATI/XI/2023 dated
telah melakukan Keterbukaan Informasi melalui November 7, 2023, to OJK and IDX.
surat No. 0053/LO-CS/ATI/XI/2023 tanggal
7 November 2023, kepada OJK dan BEI.
ATIN ATIN
Berdasarkan perintah pembubaran yang Based on dissolution order issued by National
diterbitkan oleh Pengadilan Hukum Perusahaan Company Law Tribunal of Bengaluru Bench
Nasional Bengaluru Bench tanggal dated December 20, 2023, ATIN has effectively
20 Desember 2023, ATIN efektif dilikuidasi. been liquidated.
DAA DAA
Berdasarkan Akta Jual Beli No. 3 tertanggal Based on the Notarial Deed No. 3 of Emy
7 Desember 2023 yang dibuat oleh Emy Oktavia, S.H., M.Kn., dated December 7, 2023,
Oktavia, S.H., M.Kn., KPSG telah melepaskan KPSG has divested its share ownership of 1,600
saham miliknya di DAA sebanyak 1.600 saham shares in DAA to PT Inti Kompetensi Asia with a
kepada PT Inti Kompetensi Asia dengan nilai transaction price of Rp3,466,000,000.
transaksi sebesar Rp3.466.000.000.
Berdasarkan Akta Jual Beli No. 4 tertanggal Based on the Notarial Deed No. 4 of Emy
7 Desember 2023 yang dibuat oleh Emy Oktavia, S.H., M.Kn., dated December 7, 2023,
Oktavia, S.H., M.Kn., KPSG telah melepaskan KPSG has divested its share ownership of 200
saham miliknya di DAA sebanyak 200 saham shares in DAA to Mr. Djoni with a transaction
kepada Tuan Djoni dengan nilai transaksi price of Rp434,000,000.
sebesar Rp434.000.000.
17
Page 24
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Kepemilikan pada Entitas Anak (lanjutan) c. Ownership in Subsidiaries (continued)
2023 (lanjutan) 2023 (continued)
I3 I3
Berdasarkan Akta Pernyataan Keputusan Based on the Notarial Deed No. 16 and 17 of
Pemegang Saham No. 16 dan 17 tertanggal Myra Yuwono, S,H., dated September 27, 2023,
27 September 2023 yang dibuat oleh Myra CTI has divested its share of ownership of 3,750
Yuwono, S,H., CTI telah melepaskan saham shares in I3 to Mr. Ronny Christian with a
miliknya di I3 sebanyak 3.750 saham kepada transaction price of Rp3,750,000.
Bapak Ronny Christian dengan nilai transaksi
sebesar Rp3.750.000.
AMK AMK
Berdasarkan Akta Penyimpanan No. 2 Based on the Notarial Deed No. 2 of Myra
tertanggal 5 Juni 2023 yang dibuat oleh Myra Yuwono, S.H., dated June 5, 2023, KPSG has
Yuwono, S.H., KPSG telah melepaskan saham divested its share ownership of 5,298 shares in
miliknya di AMK sebanyak 5.298 saham kepada AMK to PT Kintamani Berkah Alam Raya with a
PT Kintamani Berkah Alam Raya dengan nilai transaction price of Rp529,800.
transaksi sebesar Rp529.800.
Berdasarkan Akta Penyimpanan No. 3 Based on the Notarial Deed No. 3 of Myra
tertanggal 5 Juni 2023 yang dibuat oleh Myra Yuwono, S.H., dated June 5, 2023, KPSG has
Yuwono, S.H., KPSG telah melepaskan saham divested its share ownership of 1 share in AMK
miliknya di AMK sebanyak 1 saham kepada to Benny Dictus Dharma with a transaction price
Benny Dictus Dharma dengan nilai transaksi of Rp100.
sebesar Rp100.
MT MT
Berdasarkan Akta Penyimpanan Keputusan Based on the Notarial Deed No. 31 of Myra
Pemegang Saham No. 31 tertanggal 7 Juni Yuwono, S.H., dated June 7, 2023, ADR has
2023 yang dibuat oleh Myra Yuwono, S.H., ADR divested all of its share ownership of 57,495,400
telah melepaskan seluruh saham miliknya di MT shares in MT to PT Kintamani Berkah Alam
sebanyak 57.495.400 saham kepada Raya with a transaction price of Rp57,495,399.
PT Kintamani Berkah Alam Raya dengan nilai
transaksi sebesar Rp57.495.399.
Berdasarkan Akta Penyimpanan Keputusan Based on the Notarial Deed No. 32 of Myra
Pemegang Saham No. 32 tertanggal 7 Juni Yuwono, S.H., dated June 7, 2023, ADR has
2023 yang dibuat oleh Myra Yuwono, S.H., ADR divested all of its share ownership of 1 share in
telah melepaskan seluruh saham miliknya di MT MT to Iwan with a transaction price of Rp1.
sebanyak 1 saham kepada Iwan dengan nilai
transaksi sebesar Rp1.
18
Page 25
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Kepemilikan pada Entitas Anak (lanjutan) c. Ownership in Subsidiaries (continued)
2023 (lanjutan) 2023 (continued)
SHJ SHJ
Berdasarkan Akta Pernyataan Keputusan Based on the Notarial Deed No. 28 of Myra
Pemegang Saham No. 28 tertanggal 7 Juni Yuwono, S.H., dated June 7, 2023, ADR has
2023 yang dibuat oleh Myra Yuwono, S.H., ADR divested all of its share ownership of 24,999,999
telah melepaskan seluruh saham miliknya di shares in SHJ to PT Kintamani Berkah Alam
SHJ sebanyak 24.999.999 saham kepada Raya with a transaction price of Rp374,999,970.
PT Kintamani Berkah Alam Raya dengan nilai
transaksi sebesar Rp374.999.970.
Berdasarkan Akta Pernyataan Keputusan Based on the Notarial Deed No. 29 of Myra
Pemegang Saham No. 29 tertanggal 7 Juni Yuwono, S.H., dated June 7, 2023, ADR has
2023 yang dibuat oleh Myra Yuwono, S.H., ADR divested all of its share ownership of 1 share in
telah melepaskan seluruh saham miliknya di SHJ to Iwan with a transaction price of Rp1.
SHJ sebanyak 1 saham kepada Iwan dengan
nilai transaksi sebesar Rp1.
AJD AJD
Berdasarkan Akta Pernyataan Keputusan Based on the Notarial Deed No. 25 of Myra
Pemegang Saham No. 25 tertanggal 7 Juni Yuwono, S.H., dated June 7, 2023, ADR has
2023 yang dibuat oleh Myra Yuwono, S.H., ADR divested all of its share ownership of
telah melepaskan seluruh saham miliknya di 374,989,999 shares in AJD to PT Kintamani
AJD sebanyak 374.989.999 saham kepada Berkah Alam Raya with a transaction price of
PT Kintamani Berkah Alam Raya dengan nilai Rp374,989,999.
transaksi sebesar Rp374.989.999.
Berdasarkan Akta Pernyataan Keputusan Based on the Notarial Deed No. 26 of Myra
Pemegang Saham No. 26 tertanggal 7 Juni Yuwono, S.H., dated June 7, 2023, ADR has
2023 yang dibuat oleh Myra Yuwono, S.H., ADR divested all of its share ownership of 1 share in
telah melepaskan seluruh saham miliknya di AJD to Iwan with a transaction price of Rp1.
AJD sebanyak 1 saham kepada Iwan dengan
nilai transaksi sebesar Rp1.
SKI SKI
Berdasarkan Akta Penyimpanan No. 12 Based on the Notarial Deed No. 12 of Myra
tertanggal 5 Juni 2023 yang dibuat oleh Myra Yuwono, S.H., dated June 5, 2023, KPSG has
Yuwono, S.H., KPSG telah melepaskan seluruh divested all of its share ownership of 3,640
saham miliknya di SKI sebanyak 3.640 saham shares in SKI to PT Kintamani Berkah Alam
kepada PT Kintamani Berkah Alam Raya Raya with a transaction price of Rp3,640.
dengan nilai transaksi sebesar Rp3.640.
19
Page 26
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Kepemilikan pada Entitas Anak (lanjutan) c. Ownership in Subsidiaries (continued)
2023 (lanjutan) 2023 (continued)
JN1 JN1
Berdasarkan Akta Penyimpanan No. 8 Based on the Notarial Deed No. 8 of Myra
tertanggal 5 Juni 2023 yang dibuat oleh Myra Yuwono, S.H., dated June 5, 2023, KPSG has
Yuwono, S.H., KPSG telah melepaskan seluruh divested all of its share ownership of 720,000
saham miliknya di JN1 sebanyak 720.000 shares in JN1 to Koperasi Jasa Syariah Jaya
saham kepada Koperasi Jasa Syariah Jaya Nusantara Satu with a transaction price of
Nusantara Satu dengan nilai transaksi sebesar Rp720,000.
Rp720.000.
PMF PMF
Berdasarkan Akta Penyimpanan No. 10 Based on the Notarial Deed No. 10 of Myra
tertanggal 5 Juni 2023 yang dibuat oleh Myra Yuwono, S.H., dated June 5, 2023, KPSG has
Yuwono, S.H., KPSG telah melepaskan seluruh divested all of its share ownership of 8,080,000
saham miliknya di PMF sebanyak 8.080.000 shares in PMF to Koperasi Jasa Syariah Jaya
saham kepada Koperasi Jasa Syariah Jaya Nusantara Satu with a transaction price of
Nusantara Satu dengan nilai transaksi sebesar Rp8,080,000.
Rp8.080.000.
BPI BPI
Berdasarkan Akta Penyimpanan No. 5 Based on the Notarial Deed No. 5 of Myra
tertanggal 5 Juni 2023 yang dibuat oleh Myra Yuwono, S,H., dated June 5, 2023, KPSG has
Yuwono, S,H., KPSG telah melepaskan saham divested its share of ownership of 2,474 shares
miliknya di BPI sebanyak 2.474 saham kepada in BPI to PT Kintamani Berkah Alam Raya with
PT Kintamani Berkah Alam Raya dengan nilai a transaction price of Rp3,216,200,000.
transaksi sebesar Rp3.216.200.000.
Berdasarkan Akta Penyimpanan No. 6 Based on the Notarial Deed No. 6 of Myra
tertanggal 5 Juni 2023 yang dibuat oleh Myra Yuwono, S,H., dated June 5, 2023, KPSG has
Yuwono, S,H., KPSG telah melepaskan saham divested its share of ownership of 1 share in BPI
miliknya di BPI sebanyak 1 saham kepada to Benny Dictus Dharma with a transaction price
Benny Dictus Dharma sebesar Rp1.300.000. of Rp1,300,000.
Sehubungan dengan divestasi AMK, MT, SHJ, Regarding the divestment of AMK, MT, SHJ,
AJD, SKI, JN1, PMF dan BPI, Perusahaan telah AJD, SKI, JN1, PMF and BPI, the Company has
melakukan Keterbukaan Informasi melalui surat made the Disclosure of Information in its letter
No. 0159/LO-CS/ATI/IV/2023 tanggal 18 April No. 0159/LO-CS/ATI/IV/2023 dated April 18,
2023, kepada OJK dan BEI. 2023, to OJK and IDX.
20
Page 27
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
c. Kepemilikan pada Entitas Anak (lanjutan) c. Ownership in Subsidiaries (continued)
2023 (lanjutan) 2023 (continued)
BPI (lanjutan) BPI (continued)
Grup mengakui laba bersih sebesar The Group recognized net gain amounting to
Rp99.776.167.806 dari divestasi saham yang Rp99,776,167,806 from the above-mentioned
disebutkan di atas pada laporan laba rugi dan divestments of shares in the consolidated
penghasilan komprehensif lain dan statement of profit or loss and other
konsolidasian untuk tahun yang berakhir pada comprehensive income for the year ended
tanggal 31 Desember 2023. Sehubungan December 31, 2023. In relation to the
dengan divestasi ini, Grup juga menghentikan divestment, the Group also derecognized the
pengakuan selisih nilai restrukturisasi entitas difference in value from restructuring transaction
sepengendali dan selisih nilai transaksi dengan with entity under common control and difference
kepentingan pengendali sebesar in value from transaction with non-controlling
Rp25.412.170.615. interest amounting to Rp25,412,170,615.
CTP CTP
Pada tanggal 29 Desember 2023, CTP On December 29, 2023, CTP increased its
meningkatkan modal dasar dan modal disetor authorized share capital and issued and fully
penuh dari yang sebelumnya 30.000.000 paid shares from 30,000,000 shares or
saham atau sebesar PHP30.000.000 (setara amounting to PHP30,000,000 (equivalent to
dengan Rp7.994.400.000) menjadi sebesar Rp7,994,400,000) to 90,000,000 shares or
90.000.000 saham atau sebesar amounting to PHP90,000,000 (equivalent to Rp
PHP90.000.000 (setara dengan 24,642,846,024), which was fully paid and taken
Rp24.642.846.024), yang diambil dan disetor by CTI resulted CTI’s ownership became 90%.
penuh seluruhnya oleh CTI sehingga
kepemilikan saham CTI menjadi 90%.
KSM KSM
Berdasarkan Akta Notaris No. 22 tanggal 28 Based on Notarial Deed No. 22 of Myra Yuwono,
November 2023 dari Myra Yuwono, S.H., para S.H. dated November 28, 2023, the
pemegang saham KSM memberikan shareholders of KSM gave their approval for the
persetujuan atas penjualan/pengoperalihan sale/transfer of the rights to the shares owned by
hak-hak atas saham milik PT Pacifica PT Pacifica Nusantara Investama totaling to
Nusantara Investama sebanyak 4.399.999 4,399,999 shares to KPSG and 1 share to PT Inti
saham kepada KPSG dan 1 saham kepada Global Resources with transaction price of
PT Inti Global Resources Indonesia dengan nilai Rp4,400,000,000, resulting KPSG ownership in
transaksi sebesar Rp4.400.000.000, sehingga KSM to become 99.99%.
kepemilikan KPSG pada KSM menjadi 99,99%.
Selisih antara nilai yang dibayarkan dengan The difference between the consideration paid
bagian kepentingan nonpengendali yang and the portion of the non-controlling interest
diperoleh Grup atas transaksi-transaksi yang obtained by the Group on the above-mentioned
disebutkan di atas sebesar Rp879.577.296. transactions amounted to Rp879,577,296.
21
Page 28
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Dewan Komisaris, Direksi, dan Karyawan d. Board of Commissioners, Directors, and
Employees
Berdasarkan Pernyataan Keputusan Rapat Based on Extraordinary General Meeting of
Umum Pemegan Saham Luar Biasa Shareholders notarized by Anas Lutfi S.H., SpN.,
Perusahaan yang diaktakan oleh Anas Lutfi MM., M.Kn., with Notarial Deed No. 01, dated
S.H., SpN., MM., M.Kn., No. 01 tertanggal June 21, 2024, the composition of the Boards of
21 Juni 2024, susunan Dewan Komisaris dan Commissioners and Directors of the Company as
Direksi Perusahaan pada tanggal at September 30, 2024 are as follows:
30 September 2024 adalah sebagai berikut:
Dewan Komisaris Board of Commissioners
Presiden Komisaris President Commissioner
dan Komisaris Independen : Ignasius Jonan : and Independent Commissioner
Komisaris : Josaku Yanai : Commissioner
Komisaris : Antonius Agus Susanto : Commissioner
Direksi Directors
Presiden Direktur : Harry Surjanto Hambali : President Director
Direktur : Adriansyah Adnan : Director
Direktur : Lie David Limina : Director
Direktur : Hideaki Ohashi : Director
Direktur : Rieko Kawaguchi : Director
Berdasarkan Pernyataan Keputusan Rapat Based on the Company's Annual General
Tahunan Perusahaan yang diaktakan oleh Meeting notarized by Utiek Rochmuljati
Utiek Rochmuljati Abdurachman, S.H., MU., Abdurachman, S.H., MU., M.Kn., with Notarial
M.Kn., No. 27 tertanggal 27 Juli 2021, susunan Deed No. 27, dated July 27, 2021, the
Dewan Komisaris dan Direksi Perusahaan pada composition of the Boards of Commissioners and
tanggal 31 Desember 2023 adalah sebagai Directors of the Company as at December 31,
berikut: 2023 are as follows:
Dewan Komisaris Board of Commissioners
Presiden Komisaris President Commissioner
dan Komisaris Independen : Ignasius Jonan : and Independent Commissioner
Komisaris : Kei Andoh : Commissioner
Komisaris : Antonius Agus Susanto : Commissioner
Direksi Directors
Presiden Direktur : Harry Surjanto Hambali : President Director
Direktur : Adriansyah Adnan : Director
Direktur : Lie David Limina : Director
Direktur : Hideaki Ohashi : Director
Direktur : Rieko Kawaguchi : Director
Manajemen kunci adalah Dewan Komisaris dan Key management are the Board of
Direksi Perusahaan. Commissioners and Directors of the Company.
22
Page 29
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Dewan Komisaris, Direksi, dan Karyawan d. Board of Commissioners, Directors, and
(lanjutan) Employees (continued)
Berdasarkan Surat Keputusan Based on the Letter of Decree of the
Komisaris Perusahaan No. 015/SK- Board of Commissioners No. 015/SK-
DEKOM/CORSEC/ATI/VIII/2021 pada tanggal DEKOM/CORSEC/ATI/VIII/2021 dated August
27 Agustus 2021, Perusahaan menetapkan 27, 2021, the Company assigned the following
anggota Komite Audit adalah sebagai berikut: members as the Company’s Audit Committee:
Ketua : Ignasius Jonan : Chairman
Anggota : Yonathan Augustine : Member
Anggota : Putri Timur : Member
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31,
31 Desember 2023, Grup memiliki masing- 2023, the Group has 1,496 and 1,596
masing 1.496 dan 1.596 karyawan tetap (tidak permanent employees, respectively
diaudit). (unaudited).
e. Penyelesaian Laporan Keuangan e. Completion of the Interim Consolidated
Konsolidasian Interim Financial Statements
Laporan keuangan konsolidasian interim The interim consolidated financial statements of
Perusahaan tanggal Laporan keuangan PT Anabatic Technology Tbk and its
PT Anabatic Technology Tbk dan Entitas Subsidiaries for the nine-month period ended
Anaknya Indonesia untuk periode sembilan September 30, 2024 which were completed and
bulan yang berakhir 30 September 2024 telah authorized for issuance on November 28, 2024
diselesaikan dan diotorisasi untuk terbit pada by the Group’s Directors who are responsible for
tanggal 28 November 2024 oleh Direksi Grup the preparation and presentation of the interim
yang bertanggung jawab atas penyusunan dan consolidated financial statements.
penyajian laporan keuangan konsolidasian
interim tersebut.
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL
a. Dasar Penyusunan Laporan Keuangan a. Basis of Interim Consolidated Financial
Konsolidasian Interim dan Pengukuran Statements and Measurement
Laporan keuangan konsolidasian interim The interim consolidated financial statements
disusun dan disajikan dengan menggunakan have been prepared and presented in
Standar Akuntansi Keuangan di Indonesia accordance with Indonesian Financial
(SAK), meliputi pernyataan dan interpretasi Accounting Standards (“SAK”), which comprise
yang diterbitkan oleh Dewan Standar Akuntansi the statements and interpretations issued by the
Keuangan Ikatan Akuntan Indonesia (DSAK) Board of Financial Accounting Standards of the
dan Peraturan No. VIII.G.7 tentang “Penyajian Indonesian Institute of Accountants (“DSAK”)
dan Pengungkapan Laporan Keuangan and Regulation No. VIII.G.7 regarding
Perusahaan Publik”. Laporan keuangan “Presentation and Disclosures of Public
konsolidasi interim tersebut merupakan Companies’ Financial Statements”. Such
terjemahan bahasa Inggris dari laporan resmi interim consolidated financial statements are an
Grup di Indonesia. English translation of the Group’s statutory
report in Indonesia.
Grup telah menyusun laporan keuangan The Group has prepared the interim
konsolidasian interim dengan dasar bahwa consolidated financial statements on the basis
Grup akan terus mempertahankan that it will continue to operate as a going
kelangsungan usaha. concern.
23
Page 30
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
a. Dasar Penyusunan Laporan Keuangan a. Basis of Interim Consolidated Financial
Konsolidasian Interim dan Pengukuran Statements and Measurement (continued)
(lanjutan)
Dasar pengukuran yang digunakan adalah The measurement basis used is the historical
biaya perolehan, kecuali untuk beberapa akun cost, except for certain accounts which are
tertentu disusun berdasarkan pengukuran lain, measured on the bases described in the related
sebagaimana diuraikan dalam kebijakan accounting policies. The interim consolidated
akuntansi masing-masing akun tersebut. financial statements, except for the interim
Laporan keuangan konsolidasian interim, consolidated statements of cash flows, are
kecuali laporan arus kas konsolidasian interim prepared under the accrual basis of accounting.
disusun dengan metode akrual akuntansi.
Laporan arus kas konsolidasian disusun The consolidated statements of cash flows are
dengan menggunakan metode langsung prepared using the direct method with
dengan mengelompokkan arus kas dalam classifications of cash flows into operating,
aktivitas operasi, investasi, dan pendanaan. investing, and financing activities.
Kebijakan akuntansi yang diterapkan dalam The accounting policies adopted in the
penyusunan laporan keuangan konsolidasian preparation of the consolidated financial
adalah selaras dengan kebijakan akuntansi statements are consistent with those made in
yang diterapkan dalam penyusunan laporan the preparation of the Group’s consolidated
keuangan konsolidasian Grup untuk tahun yang financial statements for the year ended
berakhir pada tanggal 31 Desember 2023, December 31, 2023, except for the adoption of
kecuali bagi penerapan beberapa SAK yang several amended SAKs. As disclosed further in
telah direvisi. Seperti diungkapkan dalam the relevant succeeding Notes, several
catatan-catatan terkait atas laporan keuangan, amended and published accounting standards
beberapa standar akuntansi yang telah direvisi were adopted effective January 1, 2024.
dan diterbitkan, diterapkan efektif tanggal
1 Januari 2024.
Mata uang yang digunakan dalam penyusunan The currency used in the preparation and
dan penyajian laporan keuangan konsolidasian presentation of the consolidated financial
adalah Rupiah Indonesia (Rupiah) yang juga statements is the Indonesian Rupiah (Rupiah)
merupakan mata uang fungsional Grup. which is also the functional currency of the
Group.
b. Prinsip Konsolidasian b. Basis of Consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements
laporan keuangan Perusahaan dan entitas- incorporate the financial statements of the
entitas (termasuk entitas terstruktur) yang Company and entities (including structured
dikendalikan oleh Perusahaan dan entitas entities) controlled by the Company and its
anaknya. Pengendalian diperoleh apabila Grup subsidiaries. Control is achieved when the
memiliki seluruh hal berikut ini: Group has all the following:
• kekuasaan atas investee; • power over the investee;
• eksposur atau hak atas imbal hasil variabel • is exposed, or has rights, to variable returns
dari keterlibatannya dengan investee; dan from its involvement with the investee; and
• kemampuan untuk menggunakan • the ability to use its power to affect its
kekuasaannya atas investee untuk returns.
mempengaruhi jumlah imbal hasil Grup
24
Page 31
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
b. Prinsip-prinsip Konsolidasian (lanjutan) b. Basis of Consolidation (continued)
Pengkonsolidasian entitas anak dimulai pada Consolidation of a subsidiary begins when the
saat Grup memperoleh pengendalian atas Group obtains control over the subsidiary and
entitas anak dan berakhir pada saat Grup ceases when the Group losses control of the
kehilangan pengendalian atas entitas anak. subsidiary. Specifically, income and expenses
Secara khusus, penghasilan dan beban entitas of a subsidiary acquired or disposed of during
anak yang diakuisisi atau dilepaskan selama the year are included in the consolidated
tahun berjalan termasuk dalam laporan laba statements of profit or loss and other
rugi dan penghasilan komprehensif lain comprehensive income from the date the Group
konsolidasian sejak tanggal Grup memperoleh gains control until the date when the Group
pengendalian sampai dengan tanggal Grup ceases to control the subsidiary.
kehilangan pengendalian atas entitas anak.
Seluruh aset dan liabilitas, ekuitas, All intragroup assets and liabilities, equity,
penghasilan, beban dan arus kas dalam intra income, expenses and cash flows relating to
kelompok usaha terkait dengan transaksi antar transactions between members of the Group are
entitas dalam Grup dieliminasi secara penuh eliminated in full on consolidation.
dalam laporan keuangan konsolidasian.
Laba rugi dan setiap komponen atas Profit or loss and each component of other
penghasilan komprehensif lain diatribusikan comprehensive income are attributed to the
kepada pemilik Perusahaan dan pada owners of the Company and to the non-
kepentingan nonpengendali (KNP), walaupun controlling interest (NCI), even if this results in
hasil di kepentingan nonpengendali mempunyai the NCI having a deficit balance.
saldo defisit.
KNP disajikan dalam laporan laba rugi dan NCI are presented in the consolidated
penghasilan komprehensif lain konsolidasian statements of profit or loss and other
dan dalam ekuitas pada laporan posisi comprehensive income and under the equity
keuangan konsolidasian, terpisah dari bagian section of the consolidated statements of
yang dapat diatribusikan kepada pemilik financial position, separately from the
Perusahaan. corresponding portion attributable to the owners
of the Company.
Transaksi dengan KNP yang tidak Transactions with NCI that do not result in loss
mengakibatkan hilangnya pengendalian dicatat of control are accounted for as equity
sebagai transaksi ekuitas. Selisih antara nilai transactions. The difference between the fair
wajar imbalan yang dialihkan dengan bagian value of any consideration paid and the relevant
relatif atas nilai tercatat aset bersih entitas anak share acquired of the carrying value of net
yang diakuisisi dicatat di ekuitas. Keuntungan assets of the subsidiary is recorded in equity.
atau kerugian dari pelepasan kepada KNP juga Gains or losses on disposals to NCI are also
dicatat di ekuitas. recorded in equity.
25
Page 32
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
c. Kombinasi Bisnis c. Business Combination
Entitas Tidak Sepengendali Among Entities Not Under Common Control
Kombinasi bisnis, kecuali kombinasi bisnis Business combinations, except business
entitas sepengendali, dicatat dengan combination among entities under common
menggunakan metode akuisisi. Biaya control, are accounted for using the acquisition
perolehan dari sebuah akuisisi diukur pada nilai method. The cost of an acquisition is measured
agregat imbalan yang dialihkan, diukur pada as the aggregate of the consideration
nilai wajar pada tanggal akuisisi dan jumlah transferred, measured at acquisition date fair
setiap KNP pada pihak yang diakuisisi. Untuk value and the amount of any NCI in the acquiree.
setiap kombinasi bisnis, pihak pengakuisisi For each business combination, the acquirer
mengukur KNP pada entitas yang diakuisisi measures the NCI in the acquiree either at fair
pada nilai wajar atau sebesar proporsi value or at the proportionate share of the
kepemilikan KNP atas aset neto yang acquiree’s identifiable net assets. Acquisition
teridentifikasi dari entitas yang diakuisisi. Biaya- related costs incurred are directly expensed and
biaya akuisisi yang timbul dibebankan langsung included in administrative expenses.
dan disajikan sebagai beban administrasi.
Dalam suatu kombinasi bisnis yang dilakukan If the business combination is achieved in
secara bertahap, pihak pengakuisisi mengukur stages, the acquisition date fair value of the
kembali nilai wajar pada tanggal akuisisi acquirer’s previously held equity interest in the
kepentingan ekuitas yang sebelumnya dimiliki acquiree is remeasured to fair value at the
pada pihak yang diakuisisi diukur kembali ke acquisition date through profit or loss.
nilai wajar pada tanggal akuisisi melalui laba
rugi.
Pada tanggal akuisisi, aset teridentifikasi yang At the acquisition date, the identifiable assets
diperoleh dan liabilitas yang diambilalih diakui acquired and the liabilities assumed are
pada nilai wajar kecuali untuk aset dan liabilitas recognized at their fair value except for certain
tertentu yang diukur sesuai dengan standar assets and liabilities that are measured in
yang relevan. accordance with the relevant standards.
Goodwill awalnya diukur pada harga perolehan Goodwill is initially measured at cost being the
yang merupakan selisih lebih nilai agregat dari excess of the aggregate of the consideration
imbalan yang dialihkan dan jumlah yang diakui transferred and the amount recognized for NCI
untuk KNP atas aset bersih teridentifikasi yang over the net identifiable assets acquired and
diperoleh dan liabilitas yang diambil alih. Jika, liabilities assumed. If, after the reassessment,
setelah penilaian kembali, nilai agregat tersebut this consideration is lower than the fair value of
lebih kecil dari nilai wajar aset neto entitas anak the net assets of the subsidiary acquired, the
yang diakuisisi, selisih tersebut diakui dalam difference is recognized in profit or loss.
laba rugi.
26
Page 33
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
c. Kombinasi Bisnis (lanjutan) c. Business Combination (continued)
Entitas Sepengendali Among Entities Under Common Control
Kombinasi bisnis entitas sepengendali, berupa Business combination of entities under common
pengalihan bisnis yang dilakukan dalam rangka control in form of business transfer with regard to
reorganisasi entitas-entitas yang berada dalam reorganization of entities within the same group
suatu kelompok usaha yang sama, bukan of companies does not result in a change of the
merupakan perubahan kepemilikan dalam arti economic substance of the ownership, thus, the
substansi ekonomi, sehingga transaksi tersebut transaction is recognized at carrying value based
diakui pada jumlah tercatat berdasarkan on pooling of interest method.
metode penyatuan kepemilikan.
Setiap selisih antara jumlah imbalan yang Any difference between amount of consideration
dialihkan dan jumlah tercatat dari setiap transferred and the carrying value of each
kombinasi bisnis entitas sepengendali disajikan business combination of entities under common
dalam akun “tambahan modal disetor” pada control is recognized as “additional paid-in
bagian ekuitas dalam laporan posisi keuangan capital” as part of equity section in the
konsolidasian. consolidated statements of financial position.
Entitas yang mengalihkan unit usaha An entity which is disposing a business unit in
sehubungan dengan pelepasan bisnis entitas connection with the disposal of a business unit of
sepengendali, mengakui selisih antara imbalan an entity under common control recognizes the
yang diterima dan jumlah tercatat bisnis yang difference between the consideration received
dilepas dalam akun “tambahan modal disetor” and carrying amount of the disposed business
pada bagian ekuitas dalam laporan posisi unit as “additional paid-in capital” as part of equity
keuangan konsolidasian. section in the consolidated statements of financial
position.
d. Kas dan Setara Kas, Deposito Berjangka d. Cash and Cash Equivalents, Short-term Time
Pendek, dan Kas dan Setara Kas yang Deposits, and Resticted Cash and Cash
Dibatasi Penggunaannya Equivalents
Kas terdiri dari kas dan bank. Setara kas adalah Cash consists of cash on hand and in banks.
semua investasi yang bersifat jangka pendek Cash equivalents are short-term, highly liquid
dan sangat likuid yang dapat segera investments that are readily convertible to known
dikonversikan menjadi kas dengan jatuh tempo amounts of cash with original maturities of three
dalam waktu tiga (3) bulan atau kurang sejak (3) months or less from the date of placement,
tanggal penempatannya, serta tidak digunakan and which are not used as collateral and are not
sebagai jaminan dan tidak dibatasi restricted.
penggunaannya.
Deposito berjangka pendek adalah semua Short-term time deposits are short-term, highly
investasi yang bersifat jangka pendek dan liquid investments that are readily convertible to
sangat likuid yang dapat segera dikonversikan known amounts of cash with original maturities of
menjadi kas dengan jatuh tempo dalam waktu four (4) months to six (6) months from the date of
empat (4) bulan sampai enam (6) bulan atau placement, and which are not used as collateral
kurang sejak tanggal penempatannya, serta and are not restricted.
tidak digunakan sebagai jaminan dan tidak
dibatasi penggunaannya.
27
Page 34
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
d. Kas dan Setara Kas, Deposito Berjangka d. Cash and Cash Equivalents, Short-term Time
Pendek, dan Kas dan Setara Kas yang Deposits, and Resticted Cash and Cash
Dibatasi Penggunaannya Equivalents
Kas dan setara kas yang dibatasi Restricted cash and cash equivalents which will
penggunaannya yang akan digunakan untuk be used to pay currently maturing obligations are
membayar kewajiban yang akan jatuh tempo presented as “restricted cash and cash
dalam waktu satu tahun disajikan sebagai “kas equivalents” under the current assets section of
dan setara kas yang dibatasi penggunaannya” the consolidated statements of financial position.
sebagai bagian dari aset lancar pada laporan
posisi keuangan konsolidasian.
e. Transaksi dengan Pihak-pihak Berelasi e. Transactions with Related Parties
Pihak-pihak berelasi adalah orang atau entitas A related party is a person or entity that is related
yang terkait dengan Grup: to the Group:
a. Orang atau anggota keluarga dekatnya yang a. A person or a close member of that person’s
mempunyai relasi dengan Grup jika orang family is related to the Group if that person:
tersebut:
(i) memiliki pengendalian atau (i) has control or joint control over the
pengendalian bersama atas Grup; Group;
(ii) memiliki pengaruh signifikan atas Grup; (ii) has significant influence over the
atau Group; or
(iii) personil manajemen kunci Grup atau (iii) is a member of the key management
entitas induk Perusahaan. personnel of the Group or of a parent of
the Company.
b. Suatu entitas berelasi dengan Grup jika b. An entity is related to the Group if any of the
memenuhi salah satu hal berikut: following conditions applies:
(i) entitas dan Grup adalah anggota dari (i) the entity and the Group are members
kelompok usaha yang sama (artinya of the same group (which means that
entitas induk, entitas anak, dan entitas each parent, subsidiary and fellow
anak berikutnya saling berelasi dengan subsidiary is related to the others);
entitas lainnya);
(ii) satu entitas adalah entitas asosiasi atau (ii) one entity is an associate or joint
ventura bersama dari entitas lain (atau venture of the other entity (or an
entitas asosiasi atau ventura bersama associate or joint venture of a member
yang merupakan anggota suatu of a group of which the other entity is a
kelompok usaha, yang mana entitas lain member);
tersebut adalah anggotanya);
(iii) kedua entitas tersebut adalah ventura (iii) both entities are joint ventures of the
bersama dari pihak ketiga yang sama; same third party;
(iv) satu entitas adalah ventura bersama (iv) one entity is a joint venture of a third
dari entitas ketiga dan entitas yang lain entity and the other entity is an
adalah entitas asosiasi dari entitas associate of the third entity;
ketiga;
(v) entitas tersebut adalah suatu program (v) the entity is a post-employment defined
imbalan pasca kerja untuk imbalan kerja benefit plan for the benefit of employees
dari Grup atau entitas yang terkait of either the Group or an entity related
dengan Grup; to the Grup;
(vi) entitas yang dikendalikan atau (vi) the entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified in a.;
diidentifikasi dalam huruf a.;
28
Page 35
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
e. Transaksi dengan Pihak-pihak Berelasi e. Transactions with Related Parties (continued)
(lanjutan)
b. Suatu entitas berelasi dengan Grup jika b. An entity is related to the Group if any of the
memenuhi salah satu hal berikut: following conditions applies:
(vii) orang yang diidentifikasi dalam huruf a. (vii) a person identified in a. i) has significant
i) memiliki pengaruh signifikan atas influence over the entity or is a member
entitas atau merupakan personil of the key management personnel of
manajemen kunci entitas (atau entitas the entity (or of a parent of the entity);
induk dari entitas); atau or
(viii) entitas, atau anggota dari kelompok (viii) the entity, or any member of a group of
yang mana entitas merupakan bagian which it is a part, provides key
dari kelompok tersebut, menyediakan management personnel services to the
jasa personil manajemen kunci kepada Grup or to the parent of the Company.
Grup atau kepada entitas induk dari
Perusahaan.
Semua transaksi signifikan dengan pihak-pihak All significant transactions with related parties are
berelasi telah diungkapkan dalam laporan disclosed in the consolidated financial
keuangan konsolidasian. statements.
f. Klasifikasi Lancar/Jangka Pendek dan Tidak f. Current and Non-current Classification
Lancar/Jangka Panjang
Grup menyajikan aset dan liabilitas dalam The Group presents assets and liabilities in the
laporan posisi keuangan berdasarkan klasifikasi statements of financial position based on current
lancar/tidak lancar atau jangka pendek/jangka classification. An asset is current when it is:
panjang. Suatu aset diklasifikasikan lancar bila:
i) akan direalisasikan, atau ditujukan untuk i) expected to be realized, or intended to be
diperdagangkan, atau dikonsumsi dalam sold, or consumed in the normal operating
siklus operasi normal, cycle,
ii) dimiliki terutama untuk tujuan ii) held primarily for the purpose of trading, or
diperdagangkan, atau
iii) akan direalisasi dalam 12 bulan setelah iii) expected to be realized within 12 months
tanggal pelaporan, atau kas atau setara after the reporting period, or cash or cash
kas kecuali yang dibatasi penggunaannya equivalent unless restricted from being
atau akan digunakan untuk melunasi suatu exchanged or used to settle a liability for at
liabilitas dalam paling lambat 12 bulan least 12 months after the reporting period.
setelah tanggal pelaporan.
Seluruh aset lain diklasifikasikan sebagai tidak All other assets are classified as non-current.
lancar.
29
Page 36
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
f. Klasifikasi Lancar/Jangka Pendek dan Tidak f. Current and Non-current Classification
Lancar/Jangka Panjang
Suatu liabilitas disajikan sebagai jangka pendek A liability is presented as short-term if:
bila:
i) akan dilunasi dalam siklus operasi normal, i) expected to be settled in the normal
operating cycle,
ii) dimiliki terutama untuk tujuan ii) held primarily for the purpose of trading,
diperdagangkan,
iii) akan dilunasi dalam 12 bulan setelah iii)due to be settled within 12 months after the
tanggal pelaporan, atau reporting period, or
iv) tidak ada hak tanpa syarat untuk iv) there is no unconditional right to defer the
menangguhkan pelunasannya dalam settlement of the liability for at least
paling tidak 12 bulan setelah tanggal 12 months after the reporting period.
pelaporan.
Seluruh liabilitas lain diklasifikasikan sebagai All other liabilities are classified as non-current.
jangka panjang.
Aset dan liabilitas pajak tangguhan Deferred tax assets and liabilities are classified
diklasifikasikan sebagai aset tidak lancar dan as non-current assets and liabilities.
liabilitas jangka panjang.
g. Persediaan g. Inventories
Persediaan dinyatakan berdasarkan biaya atau Inventories are stated at cost or net realizable
nilai realisasi bersih, mana yang lebih rendah. value, whichever is lower. Cost is determined
Biaya persediaan ditentukan berdasarkan using the spesific identificatiion method
metode identifikasi khusus.
Nilai realisasi bersih adalah taksiran harga jual Net realizable value is the estimated selling price
dalam kegiatan usaha normal, dikurangi in the ordinary course of business, less estimated
dengan estimasi biaya penyelesaian dan costs of completion and the estimated costs
taksiran biaya yang diperlukan untuk necessary to make the sale.
melaksanakan penjualan.
Cadangan persediaan usang dan cadangan Allowance for inventory obsolescence and
kerugian penurunan nilai persediaan dibentuk decline in value of the inventories are provided to
untuk menyesuaikan nilai persediaan ke nilai reduce the carrying value of inventories to their
realisasi bersih. net realizable values.
h. Aset Tetap h. Property and Equipment
Pemilikan Langsung Direct Acquisition
Aset tetap dinyatakan sebesar biaya perolehan Property and equipment are stated at cost less
dikurangi akumulasi penyusutan dan rugi accumulated depreciation and any impairment
penurunan nilai, kecuali untuk tanah yang tidak loss, except for land which is not depreciated.
terdepresiasi. Biaya perolehan termasuk biaya Such cost includes the cost of replacing part of
penggantian bagian aset tetap saat biaya the property and equipment when the cost is
tersebut terjadi, jika memenuhi kriteria incurred, if the recognition criteria are met.
pengakuan.
30
Page 37
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
h. Aset Tetap (lanjutan) h. Property and Equipment (continued)
Pemilikan Langsung (lanjutan) Direct Acquisition (continued)
Selanjutnya, pada saat inspeksi yang signifikan Likewise, when a major inspection is performed,
dilakukan, biaya inspeksi itu diakui ke dalam its cost is recognized in the carrying amount of
jumlah tercatat aset tetap sebagai suatu the assets as a replacement if the recognition
penggantian jika memenuhi kriteria pengakuan. criteria are met. All other repairs and
Semua biaya perbaikan dan pemeliharaan yang maintenance costs that do not meet the
tidak memenuhi kriteria pengakuan diakui recognition criteria are recognized in profit or loss
dalam laporan laba rugi pada saat terjadinya. as incurred.
Penyusutan dihitung dengan menggunakan Depreciation is computed using the straight-line
metode garis lurus berdasarkan taksiran masa method over the estimated useful lives of the
manfaat ekonomis aset tetap, sebagai berikut: property and equipment as follows:
Tahun/Years
Bangunan dan prasarana 20 - 40 Building and improvements
Perabot dan peralatan kantor 2-8 Furniture and office equipment
Kendaraan 3-5 Vehicles
Komputer 2-4 Computers
Tanah dinyatakan berdasarkan harga perolehan Land is stated at cost and not depreciated. Costs
dan tidak diamortisasi. Biaya pengurusan legal associated with the acquisition of legal right of
hak atas tanah ketika tanah diperoleh pertama land when the land was first acquired are
kali diakui sebagai bagian dari biaya perolehan recognized as part of the cost of land. Costs
aset tanah. Biaya pengurusan perpanjangan associated with the extension or renewal of legal
atau pembaharuan legal hak atas tanah diakui right of land are recognized as an intangible asset
sebagai aset tak berwujud dan diamortisasi and amortized over the legal life of the land rights
sepanjang umur hukum hak atau umur ekonomis or economic life of the land, whichever is shorter.
tanah, mana yang lebih pendek.
Jumlah tercatat aset tetap dihentikan The carrying value of property and equipment is
pengakuannya pada saat dilepaskan atau saat derecognized upon disposal or when no future
tidak ada manfaat ekonomis masa depan yang economic benefits are expected from its use.
diharapkan dari penggunaannya. Ketika aset When property and equipment are sold or retired,
tetap dijual atau dihentikan, biaya perolehan, the cost, accumulated depreciation and any
beban akumulasi penyusutan dan kerugian impairment losses are eliminated from the
penurunan nilai dieliminasi dari akun. accounts. Any gain or loss arising on
Keuntungan atau kerugian yang timbul dari derecognition of the assets is charged to profit or
penghentian pengakuan aset diakui dalam loss in the year the assets is derecognized.
laporan laba rugi pada tahun aset tersebut
dihentikan pengakuannya.
Nilai residu, umur manfaat, serta metode The asset’s residual values, if any, useful lives
penyusutan ditelaah setiap akhir tahun dan and depreciation method are reviewed and
dilakukan penyesuaian apabila hasil telaah adjusted if appropriate, at each financial year
berbeda dengan estimasi sebelumnya. end.
31
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The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
h. Aset Tetap (lanjutan) h. Property and Equipment (continued)
Aset Tetap Dalam Pembangunan Construction in Progress
Aset tetap dalam pembangunan merupakan aset Construction in progress represents property and
tetap dalam tahap konstruksi, yang dinyatakan equipment under construction which is stated at
pada biaya perolehan dan tidak disusutkan. cost and is not depreciated. The accumulated
Akumulasi biaya akan direklasifikasi ke akun aset costs will be reclassified to the respective
tetap yang bersangkutan dan akan disusutkan property and equipment account and will be
pada saat konstruksi selesai secara substansial depreciated when the construction is
dan aset tersebut telah siap digunakan sesuai substantially complete and the asset is ready for
tujuannya. its intended use.
i. Properti Investasi i. Investment Properties
Properti investasi, kecuali tanah, diukur sebesar Investment properties, except land, are measured
biaya perolehan, termasuk biaya transaksi, at cost including transaction costs, less
setelah dikurangi dengan akumulasi penyusutan accumulated depreciation and any impairment
dan kerugian penurunan nilai, jika ada. Tanah loss. Land is not depreciated and is stated at cost
tidak disusutkan dan dinyatakan berdasarkan less any impairment in value. The carrying
biaya perolehan dikurangi akumulasi rugi amount includes the cost of replacing part of an
penurunan nilai, jika ada. Jumlah tercatat existing investment property at the time that cost
termasuk biaya penggantian untuk bagian is incurred, if the recognition criteria are met, and
tertentu dari properti investasi yang telah ada excludes the costs of day-to-day servicing of an
pada saat beban terjadi, jika kriteria pengakuan investment property.
terpenuhi, dan tidak termasuk biaya perawatan
sehari-hari properti investasi.
Properti investasi dihentikan pengakuannya pada Investment properties are derecognized either
saat pelepasan atau ketika properti investasi when they have been disposed of or when the
tersebut tidak digunakan lagi secara permanen investment property is permanently withdrawn
dan tidak memiliki manfaat ekonomis di masa from use and no future economic benefit is
depan yang dapat diharapkan pada saat expected from its disposal. Any gains or losses
pelepasannya. Keuntungan atau kerugian yang on the retirement or disposal of an investment
timbul dari penghentian atau pelepasan properti property are recognized in profit or loss in the
investasi diakui dalam laba rugi dalam tahun year of retirement or disposal.
terjadinya penghentian atau pelepasan tersebut.
Transfer ke properti investasi dilakukan jika, dan Transfers are made to investment properties
hanya jika, terdapat perubahan penggunaan, when, and only when, there is a change in use,
yang ditunjukkan dengan berakhirnya pemakaian evidenced by ending of owner-occupation or
oleh pemilik atau dimulainya sewa operasi ke commencement of an operating lease to another
pihak lain. Transfer dari properti investasi party. Transfers are made from investment
dilakukan jika, dan hanya jika, terdapat perubahan properties when, and only when, there is a
penggunaan, yang ditunjukkan dengan change in use, evidenced by commencement of
dimulainya penggunaan oleh pemilik atau owner-occupation or commencement of
dimulainya pengembangan untuk dijual. development with a view to sale.
Nilai residu, jika ada, umur manfaat, serta metode The asset’s residual values, if any, useful lives
penyusutan ditelaah setiap akhir tahun dan and depreciation and amortization method are
dilakukan penyesuaian apabila hasil telaah reviewed and adjusted, if appropriate, at each
berbeda dengan estimasi sebelumnya. financial year end.
32
Page 39
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
j. Aset Takberwujud j. Intangible Assets
Aset takberwujud yang diperoleh secara terpisah Intangible assets acquired separately are
pada awalnya diakui sebesar biaya perolehan. measured on initial recognition at cost.
Setelah pengakuan awal, aset takberwujud Following initial recognition, intangible assets
dicatat sebesar biaya perolehan dikurangi are carried at cost less any accumulated
akumulasi amortisasi dan akumulasi rugi amortization and accumulated impairment
penurunan nilai, jika ada. losses, if any.
Aset takberwujud yang dihasilkan secara Internally generated intangible assets,
internal, selain biaya pengembangan yang excluding capitalized development costs, are
dikapitalisasi, tidak dikapitalisasi dan not capitalized and expenditure is reflected in
pengeluaran tercermin dalam laporan laba rugi profit or loss in the year in which the expenditure
pada tahun di mana pengeluaran tersebut terjadi. is incurred.
Umur manfaat aset takberwujud dinilai terbatas The useful lives of intangible assets are
atau tidak terbatas. Aset takberwujud dengan assessed as either finite or indefinite. Intangible
umur manfaat terbatas diamortisasi selama assets with finite lives are amortized over the
masa manfaat ekonomis dan menguji penurunan useful economic life and assessed for
nilai apabila terdapat indikasi aset takberwujud impairment whenever there is an indication that
mengalami penurunan nilai. the intangible asset may be impaired.
Periode amortisasi dan metode amortisasi untuk The amortization period and the amortization
aset takberwujud dengan umur manfaat yang method for an intangible asset with a finite useful
terbatas ditinjau setidaknya pada setiap akhir life is reviewed at least at the end of each
periode pelaporan. Perubahan pada perkiraan reporting period. Changes in the expected useful
umur manfaat atau perkiraan pola konsumsi life or the expected pattern of consumption of
manfaat ekonomi terjadi pada aset tersebut future economic benefits embodied in the asset
dicatat dengan mengubah periode amortisasi is accounted for by changing the amortization
atau metode, yang sesuai, dan diperlakukan period or method, as appropriate, and are
sebagai perubahan estimasi akuntansi. Beban treated as changes in accounting estimates. The
amortisasi aset takberwujud dengan masa amortization expense on intangible assets with
manfaat terbatas diakui dalam laporan laba rugi finite lives is recognized in profit or loss in the
dalam kategori biaya yang konsisten dengan expense category consistent with the function of
fungsi dari aset takberwujud. the intangible assets.
Aset takberwujud yang dimiliki oleh Grup Intangible assets owned by the Group are
diamortisasi secara garis lurus selama estimasi amortized over the estimated life as follows:
masa manfaat ekonomisnya sebagai berikut:
Tahun/Years
Lisensi 2-10 Licenses
Merek dagang 10 Trademark
Perangkat lunak 5 Software
Aset takberwujud dengan masa manfaat tidak Intangible assets with indefinite useful lives are
terbatas tidak diamortisasi, tetapi diuji penurunan not amortized, but are tested for impairment
nilainya setiap tahun, baik secara individual annually, either individually or at the cash-
maupun pada tingkat unit penghasil kas. generating unit level. The assessment of
Penilaian masa tidak terbatas ditinjau setiap indefinite life is reviewed annually to determine
tahun untuk menentukan apakah masa tidak whether the indefinite life continues to be
terbatas terus dapat didukung. Jika tidak, supportable. If not, the change in useful life from
perubahan masa manfaat dari tidak terbatas indefinite to finite is made on a prospective
menjadi terbatas dilakukan secara prospektif. basis.
33
Page 40
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
j. Aset Takberwujud (lanjutan) j. Intangible Assets (continued)
Suatu aset takberwujud dihentikan An intangible asset is derecognized on disposal,
pengakuannya saat pelepasan, atau ketika tidak or when no future economic benefits are
terdapat ekspektasi manfaat ekonomi masa expected from use or disposal. Gains or losses
depan dari penggunaan atau pelepasan. arising from derecognition of an intangible asset
Keuntungan atau kerugian yang timbul dari are measured as the difference between the net
penghentian pengakuan aset takberwujud disposal proceeds and the carrying amount of
ditentukan sebagai selisih antara hasil neto the asset and are recognized in profit or loss
pelepasan dan jumlah tercatat aset dan diakui when the asset is derecognized.
dalam laporan laba rugi ketika aset tersebut
dihentikan pengakuannya.
k. Goodwill k. Goodwill
Goodwill merupakan manfaat ekonomi masa Goodwill represents the future economic
depan yang timbul atas akuisisi dari suatu bisnis benefits arising on an acquisition of a business
yang dicatat pada biaya perolehan yang is carried atdis cost as established at the date of
ditetapkan pada tanggal akuisisi dari bisnis acquisition of the business (Note 2c) less
tersebut (Catatan 2c) dikurangi akumulasi accumulated impairment losses, if any.
penurunan nilai, jika ada.
Kebijakan Grup atas goodwill yang timbul dari The Group’s policy for goodwill arising on the
akuisisi entitas asosiasi dan ventura bersama acquisition of an associate and joint venture is
dijelaskan pada Catatan 2c. described in Note 2c.
Kebijakan Grup tentang penilaian penurunan The Group’s policy on impairment assessment
nilai goodwill dijelaskan pada Catatan 2l. of goodwill is described in Note 2l.
l. Penurunan Nilai Aset Nonkeuangan l. Impairment of Non-financial Assets
Pada setiap akhir periode pelaporan, Grup The Group assesses at each annual reporting
menilai apakah terdapat indikasi suatu aset period whether there is any indication that an
mengalami penurunan nilai. Jika terdapat indikasi asset may be impaired. If any such indication
tersebut atau pada saat pengujian penurunan exist, or when annual impairment assessment
nilai aset diperlukan, maka Grup membuat for an asset is required, the Group makes an
estimasi formal jumlah terpulihkan aset tersebut. estimate of the asset’s recoverable amount.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of
individual adalah jumlah yang lebih tinggi antara the asset’s or its cash-generating unit’s fair
nilai wajar aset atau unit penghasil kas dikurangi value less costs to sell and its value in use, and
biaya untuk menjual dengan nilai pakainya, is determined for an individual asset, unless the
kecuali aset tersebut tidak menghasilkan arus asset does not generate cash inflows that are
kas masuk yang sebagian besar independen dari largely independent of those from other assets
aset atau kelompok aset lain. Jika nilai tercatat or groups of assets. Where the carrying amount
aset lebih besar daripada nilai terpulihkannya, of an asset exceeds its recoverable amount, the
maka aset tersebut mengalami penurunan nilai asset is considered impaired and is written down
dan nilai tercatat aset diturunkan menjadi to its recoverable amount and an impairment
sebesar nilai terpulihkannya dan rugi penurunan loss is recognized immediately in profit or loss,
nilai segera diakui dalam laba rugi, kecuali aset unless the relevant asset is carried at revalued
tersebut disajikan pada jumlah revaluasian, di amount, in which the impairment loss is treated
mana kerugian penurunan nilai diperlakukan as a revaluation decrease.
sebagai penurunan revaluasi.
34
Page 41
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
l. Penurunan Nilai Aset Nonkeuangan l. Impairment of Non-financial Assets
(lanjutan) (continued)
Dalam menghitung nilai pakai, estimasi arus In assessing the value in use, the estimated net
kas masa depan bersih didiskontokan ke nilai future cash flows are discounted to their present
kini dengan menggunakan tingkat diskonto value using a pre-tax discount rate that reflects
sebelum pajak yang menggambarkan penilaian current market assessments of the time value of
pasar terkini atas nilai waktu dari uang dan money and the risks specific to the asset. In
risiko spesifik dari aset. Dalam menentukan determining fair value less costs to sell, recent
nilai wajar dikurangi biaya untuk menjual, market transactions are taken into account, if
digunakan harga penawaran pasar terakhir, jika available. If no such transactions can be
tersedia. Jika tidak terdapat transaksi tersebut, identified, an appropriate valuation model is
Grup menggunakan model penilaian yang used to determine the fair value of the assets.
sesuai untuk menentukan nilai wajar aset. These calculations are corroborated by
Perhitungan-perhitungan ini dikuatkan oleh valuation multiples or other available fair value
penilaian berganda atau indikasi nilai wajar indicators.
yang tersedia.
Penilaian dilakukan pada akhir setiap periode An assessment is made at each annual
pelaporan tahunan apakah terdapat indikasi reporting period as to whether there is any
bahwa rugi penurunan nilai yang telah diakui indication that previously recognized impairment
dalam periode sebelumnya untuk aset selain losses recognized for an asset other than
goodwill mungkin tidak ada lagi atau mungkin goodwill may no longer exist or may have
telah menurun. Jika indikasi dimaksud decreased. If such indication exists, the
ditemukan, maka entitas mengestimasi jumlah recoverable amount is estimated.
terpulihkan aset tersebut.
Kerugian penurunan nilai yang telah diakui A previously recognized impairment loss for an
dalam periode sebelumnya untuk aset selain asset other than goodwill is reversed only if
goodwill dibalik hanya jika terdapat perubahan there has been a change in the assumptions
asumsi-asumsi yang digunakan untuk used to determine the asset’s recoverable
menentukan jumlah terpulihkan aset tersebut amount since the last impairment loss was
sejak rugi penurunan nilai terakhir diakui. recognized. If that is the case, the carrying
Dalam hal ini, jumlah tercatat aset dinaikkan ke amount of the asset is increased to its
jumlah terpulihkannya. Pembalikan tersebut recoverable amount. The reversal is limited so
dibatasi sehingga jumlah tercatat aset tidak that the carrying amount of the asset does not
melebihi jumlah terpulihkannya maupun jumlah exceed its recoverable amount, nor exceeds the
tercatat, bersih setelah penyusutan, carrying amount that would have been
seandainya tidak ada rugi penurunan nilai yang determined, net of depreciation, had no
telah diakui untuk aset tersebut pada tahun impairment loss been recognized for the asset
sebelumnya. Pembalikan rugi penurunan nilai in prior years. Reversal of an impairment loss is
diakui dalam laporan laba rugi dan penghasilan recognized in the consolidated statement of
komprehensif lain konsolidasian, kecuali aset profit or loss and other comprehensive income,
yang bersangkutan disajikan pada jumlah unless the relevant asset is carried at a revalued
revaluasian, dalam hal ini pembalikan kerugian amount, in which case the reversal of the
penurunan nilai diperlakukan sebagai kenaikan impairment loss is treated as a revaluation
revaluasi. Setelah pembalikan tersebut, increase. After such a reversal, the depreciation
penyusutan aset tersebut disesuaikan di charge on the said asset is adjusted in future
periode mendatang untuk mengalokasikan periods to allocate the asset’s revised carrying
jumlah tercatat aset yang direvisi, dikurangi nilai amount, less any residual value, on a systematic
sisanya, dengan dasar yang sistematis selama basis over its remaining useful life.
sisa umur manfaatnya.
35
Page 42
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
l. Penurunan Nilai Aset Nonkeuangan l. Impairment of Non-financial Assets
(lanjutan) (continued)
Goodwill diuji untuk penurunan setiap tahun Goodwill is tested for impairment annually (as at
(per 31 Desember) dan ketika keadaan yang December 31) and when circumstances indicate
mengindikasikan bahwa nilai tercatat that the carrying value may be impaired.
mengalami penurunan nilai. Penurunan nilai Impairment is determined for goodwill by
goodwill ditetapkan dengan menentukan jumlah assessing the recoverable amount of each cash-
tercatat tiap unit penghasil kas (UPK) (atau generating unit (CGU) (or group of CGUs) that
kelompok UPK) yang diperkirakan memberikan is expected to benefit from the synergies of the
manfaat dari sinergi kombinasi bisnis tersebut.. business combination. Where the recoverable
Jika jumlah terpulihkan dari UPK kurang dari amount of the CGU is less than its carrying
jumlah tercatatnya, rugi penurunan nilai diakui. amount, an impairment loss is recognized.
Kerugian penurunan nilai yang berhubungan Impairment losses relating to goodwill cannot be
dengan goodwill tidak dapat dibalik pada reversed in future periods.
periode berikutnya.
m. Pajak Penghasilan m. Income Taxes
Beban pajak terdiri dari pajak kini dan Income tax expense comprises current and
tangguhan. Beban pajak diakui dalam laba rugi deferred tax. Income tax expense is recognized
kecuali untuk transaksi yang berhubungan in profit or loss except to the extent that it relates
dengan transaksi diakui diluar laba rugi, apakah to items recognized outside profit or loss, either
sebagai penghasilan komprehensif lain atau in other comprehensive income or directly to
langsung ke ekuitas. equity.
Pajak Kini Current Tax
Beban pajak kini dihitung dengan Current tax expense is calculated using tax
menggunakan tarif pajak yang berlaku atau rates that have been enacted or substantively
secara substantif telah berlaku pada tanggal enacted at end of the reporting period, and is
pelaporan keuangan, dan ditetapkan provided based on the estimated taxable
berdasarkan estimasi laba kena pajak tahun income for the year. Management periodically
berjalan. Manajemen secara periodik evaluates positions taken in tax returns with
mengevaluasi posisi yang dilaporkan di Surat respect to situations in which applicable tax
Pemberitahuan Tahunan (SPT) sehubungan regulation is subject to interpretation. It
dengan situasi di mana aturan pajak yang establishes provision where appropriate on the
berlaku membutuhkan interpretasi. Jika perlu, basis of amounts expected to be paid to the tax
manajemen menentukan provisi berdasarkan authorities.
jumlah yang diharapkan akan dibayar kepada
otoritas pajak.
Kekurangan atau kelebihan pembayaran pajak Underpayment or overpayment of corporate
penghasilan badan dicatat sebagai bagian dari income tax are presented as part of current
beban pajak kini dalam laporan laba rugi dan income tax expense in the consolidated
penghasilan komprehensif lain konsolidasian. statements of profit or loss and other
comprehensive income.
Koreksi terhadap liabilitas perpajakan diakui Amendments to tax obligations are recorded
pada saat surat ketetapan pajak diterima. Jika when a tax assessment letter is received. If the
Grup mengajukan keberatan, Grup Group files an appeal, the Group considers
mempertimbangkan apakah besar whether it is probable that a taxation authority
kemungkinan otoritas pajak akan menerima will accept the appeal and reflect its effect on the
keberatan tersebut dan merefleksikan Group’s tax obligations.
dampaknya terhadap liabilitas perpajakan Grup.
36
Page 43
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
m. Pajak Penghasilan (lanjutan) m. Income Taxes (continued)
Pajak Tangguhan Deferred Tax
Pajak tangguhan diakui dengan menggunakan Deferred tax is provided using the liability
metode liabilitas atas perbedaan temporer kena method on temporary differences between the
pajak yang timbul dari perbedaan antara dasar tax bases of assets and liabilities and their
pengenaan pajak aset dan liabilitas dengan carrying amounts for financial reporting
jumlah tercatatnya pada tanggal pelaporan. purposes at the reporting date.
Liabilitas pajak tangguhan diakui untuk semua Deferred tax liabilities are recognized for all
perbedaan temporer kena pajak dengan taxable temporary differences with certain
beberapa pengecualian. Aset pajak tangguhan exceptions. Deferred tax assets are recognized
diakui untuk perbedaan temporer yang boleh for deductible temporary differences and tax
dikurangkan dan rugi fiskal apabila terdapat losses carry-forward to the extent that it is
kemungkinan besar bahwa jumlah laba kena probable that taxable income will be available in
pajak pada masa mendatang akan memadai future years against which the deductible
untuk mengkompensasi perbedaan temporer temporary differences and tax losses carry-
dan rugi fiskal. forward can be utilized.
Aset dan liabilitas pajak tangguhan diukur Deferred tax assets and liabilities are measured
dengan menggunakan tarif pajak yang at the tax rates that are expected to apply in the
diharapkan berlaku ketika aset dipulihkan atau year when the asset is realized or the liability is
liabilitas diselesaikan, berdasarkan tarif pajak settled, based on tax rates (or tax laws) that
(atau peraturan pajak) yang telah berlaku atau have been enacted or substantively enacted at
secara substantif telah berlaku pada tanggal the reporting date.
pelaporan.
Aset pajak tangguhan dan liabilitas pajak Deferred tax assets and deferred tax liabilities
tangguhan saling hapus jika dan hanya jika, are offset if and only if, a legally enforceable
terdapat hak yang dipaksakan secara hukum right exists to set off current tax assets against
untuk melakukan saling hapus aset pajak kini current tax liabilities and the deferred taxes
terhadap liabilitas pajak kini dan pajak relate to the same taxable entity and the same
tangguhan tersebut terkait dengan entitas kena taxation authority.
pajak yang sama dan dikenakan oleh otoritas
perpajakan yang sama.
n. Provisi n. Provision
Provisi diakui jika Grup mempunyai kewajiban Provisions are recognized when the Group has
kini (baik bersifat hukum maupun bersifat present obligation (legal or constructive) as a
konstruktif), sebagai akibat peristiwa masa lalu, result of a past event, it is probable that an
besar kemgungkinan penyelesaian liabilitas outflow or resources embodying economic
tersebut mengakibatkan arus keluar sumber benefits will be required to settle the obligation
daya yang mengandung ekonomi dan estimasi and a reliable estimate can be made of the
yang andal mengenai jumlah kewajiban amount of the obligation.
tersebut dapat dibuat.
Jumlah yang diakui sebagai provisi adalah hasil The amount recognized as a provision is the
estimasi terbaik pengeluaran yang diperlukan best estimate of the consideration required to
untuk menyelesaikan kewajiban kini pada settle the obligation at the reporting date, taking
tanggal pelaporan, dengan mempertimbangkan into account the risks and uncertainties
risiko dan ketidakpastian yang meliputi terkait surrounding the obligation.
kewajiban tersebut.
37
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The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
n. Provisi (lanjutan) n. Provision (continued)
Jika kemungkinan besar tidak terjadi arus keluar If it is no longer probable that an outflow of
sumber daya yang mengandung manfaat resources embodying economic benefits will be
ekonomi untuk menyelesaikan liabilitas required to settle the obligation, the provision is
tersebut, maka provisi dibatalkan. reversed.
Ketika Grup mengharapkan sebagian atau Where the Group expects some or all of a
seluruh provisi diganti, maka penggantian provision to be reimbursed, the reimbursement
tersebut diakui sebagai aset yang terpisah tetapi is recognized as a separate asset but only when
hanya pada saat timbul keyakinan pengantian the reimbursement is virtually certain. The
pasti diterima. Beban yang terkait dengan expense relating to any provision is presented in
provisi disajikan secara neto setelah dikurangi profit or loss net of any reimbursement.
jumlah yang diakui sebagai penggantiannya.
o. Imbalan Kerja o. Employee Benefits
Imbalan Kerja Jangka Pendek Short-term Employee Benefits
Imbalan kerja jangka pendek adalah imbalan Short-term employee benefits are employee
kerja yang jatuh tempo dalam jangka waktu dua benefits which are due for payment within
belas bulan setelah akhir periode pelaporan dan twelve months after the reporting period and
diakui pada saat pekerja telah memberikan jasa recognized when the employees have rendered
kerjanya. kewajiban diakui ketika karyawan this related service. liabilities are recognized
memberikan jasa kepada Grup dimana semua when the employee renders services to the
perubahan pada nilai bawaan dari kewajiban Group where all changes in the carrying amount
diakui pada laba rugi. of the liability are recognized in profit or loss.
Imbalan Pascakerja Program Imbalan Pasti Defined Benefit Plan
Grup mengakui kewajiban imbalan kerja yang The Group recognized unfunded employee
tidak didanai sesuai dengan Peraturan benefits liability in accordance with Government
Pemerintah No. 35 Tahun 2021 (PP 35/2021) Regulation Number 35 Year 2021 (PP 35/2021)
yang menerapkan pengaturan Peraturan that implement the provisions of Government
Pemerintah Pengganti Undang-Undang Regulation in Lieu of Law (“Perppu”) No. 2/2022
(Perppu) No. 2/2022 tentang Cipta Kerja. on Job Creation. Perppu Cipta Kerja 2/2022 has
Perppu Cipta Kerja 2/2022 telah ditetapkan been enacted into law on March 31, 2023,
menjadi Undang-Undang pada tanggal based on Law No.6 of 2023.
31 Maret 2023 berdasarkan Undang-Undang
No.6 Tahun 2023.
Beban pensiun berdasarkan program dana Pension costs under the Group’s defined
pensiun manfaat pasti Grup ditentukan melalui benefit pension plans are determined by
perhitungan aktuaria secara periodik dengan periodic actuarial calculation using the
menggunakan metode projected unit credit dan projected unit credit method and applying the
menerapkan asumsi atas tingkat diskonto, hasil assumptions on discount rate, return on plan
atas aset program dan tingkat kenaikan assets and annual rate of increase in
manfaat pasti pensiun tahunan. compensation.
Pengukuran kembali, terdiri dari keuntungan Remeasurement, comprising actuarial gains
dan kerugian aktuarial, yang tercermin and losses, is reflected immediately in the
langsung dalam laporan posisi keuangan consolidated statements of financial position
konsolidasian yang dibebankan atau with a charge or credit recognized in other
dikreditkan diakui dalam penghasilan comprehensive income in the period in which
komprehensif lain pada periode terjadinya untuk they occur in order for the net pension liability
mencerminkan liabilitas pensiun bersih yang recognized in the consolidated statements of
diakui pada laporan keuangan konsolidasian financial position to reflect the full value of the
untuk mencerminkan nilai penuh dari defisit. plan deficit.
38
Page 45
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
o. Imbalan Kerja (lanjutan) o. Employee Benefits (continued)
Imbalan Pascakerja Program Imbalan Pasti Defined Benefit Plan (continued)
(lanjutan)
Biaya jasa lalu diakui dalam laba rugi ketika Past service costs are recognized in profit or
terjadi amendemen program atau kurtailmen, loss when the plan amendment or curtailment
atau ketika Grup mengakui biaya restrukturisasi occurs, or when the Group recognizes related
terkait atau pesangon, jika lebih dahulu. restructuring costs or termination benefits, if
earlier.
Bunga bersih dihitung dengan menggunakan Net interest is calculated by applying the
tingkat diskonto terhadap liabilitas atau aset discount rate to the net defined benefit liability
imbalan pasti bersih. Biaya imbalan pasti or asset. Defined benefit costs are categorized
dikategorikan sebagai berikut: as follows:
• Biaya jasa (termasuk biaya jasa kini, biaya • Service cost (including current service cost,
jasa lalu serta keuntungan dan kerugian past service cost, as well as gains and
kurtailmen dan penyelesaian) losses on curtailments and settlements)
• Beban atau pendapatan bunga bersih • Net interest expense or income
• Pengukuran kembali • Remeasurement
Grup menyajikan dua komponen pertama dari The Group presents the first two components of
biaya imbalan pasti di laba rugi. Keuntungan defined benefit costs in profit or loss.
dan kerugian kurtailmen dicatat sebagai biaya Curtailment gains and losses are accounted for
jasa lalu. as past service costs.
Kewajiban imbalan pensiun yang diakui pada The retirement benefit obligation recognized in
laporan posisi keuangan konsolidasian the consolidated statements of financial position
merupakan defisit aktual dalam program represents the actual deficit in the Group’s
imbalan pasti Grup. defined benefit plans.
p. Obligasi Konversi p. Convertible Bond
Obligasi konversi dicatat secara neto sebesar Convertible bond are presented in a net amount
komponen liabilitasnya dikurangi biaya provisi of the liability component less unamortized
obligasi konversi yang belum diamortisasi. convertible bond issuance cost.
Nilai wajar komponen liabilitas, tercakup dalam The fair value of the liability component,
pos obligasi konversi dan disajikan sebagai included in convertible bond line item and
bagian liabilitas jangka panjang, dihitung presented as part of noncurrent liabilities, was
dengan menggunakan tingkat suku bunga calculated using a market interest rate for an
pasar untuk obligasi yang serupa tanpa opsi equivalent nonconvertible bond. The fair value
konversi. Nilai wajar ditentukan saat penerbitan was determined upon issue and subsequently
dan untuk selanjutnya dicatat pada nilai yang carried at amortized cost. The residual amount,
diamortisasi. Jumlah sisa, mewakili nilai opsi representing the value of the equity conversion
konversi ekuitas, dimasukkan pada ekuitas. option, is included in equity. The value of the
Jumlah yang diakui di ekuitas merupakan equity portion represents the difference
selisih antara jumlah hasil yang diterima dari between the total proceeds received from the
obligasi dan nilai kini bagian liabilitas. Tidak ada bonds and the present value of liability portion.
keuntungan atau kerugian yang timbul dari No gain or loss arises from initially recognizing
pengakuan awal komponen instrumen secara the components of the instrument separately.
terpisah.
Biaya provisi obligasi konversi diamortisasi Convertible bond issuance costs are amortized
dengan menggunakan suku bunga efektif. using the effective interest rate.
39
Page 46
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
p. Obligasi Konversi (lanjutan) p. Convertible Bond (continued)
Pada konversi instrumen yang dapat dikonversi On conversion of a convertible instrument at
pada saat jatuh tempo, Grup menghentikan maturity, the Group derecognizes the liability
pengakuan komponen liabilitas dan component and recognizes it as equity. The
mengakuinya sebagai ekuitas. Komponen original equity component remains as equity
ekuitas tetap sebagai ekuitas (walaupun dapat (although it may be transferred from one line
dialihkan dari satu pos dalam ekuitas ke pos item within equity to another). There is no gain
lainnya). Tidak ada keuntungan atau kerugian or loss on conversion at maturity.
konversi pada saat jatuh tempo.
q. Instrumen Keuangan q. Financial Instruments
Grup mengklasifikasikan instrumen keuangan The Group classifies financial instruments into
menjadi aset keuangan dan liabilitas keuangan. financial assets and financial liabilities. A
Instrumen keuangan adalah setiap kontrak financial instrument is any contract that gives
yang menimbulkan aset keuangan pada satu rise to a financial asset of one entity and a
entitas dan liabilitas keuangan atau instrumen financial liability or equity instrument of another
ekuitas pada entitas lain. entity.
Aset Keuangan Financial Assets
Aset keuangan diklasifikasikan pada saat Financial assets are classified, at initial
pengakuan awal dan selanjutnya diukur pada recognition, and subsequently measured at
(i) biaya perolehan diamortisasi, (ii) nilai wajar (i) amortized cost, (ii) fair value through profit or
melalui laba rugi (“FVTPL”), atau (iii) nilai wajar loss (FVTPL) or (iii) fair value through other
melalui penghasilan komprehensif lain comprehensive income (FVOCI).
(“FVOCI”).
i. Aset keuangan pada biaya perolehan i. Financial assets at amortized cost
diamortisasi
Aset keuangan diukur pada biaya A financial asset shall be measured at
perolehan diamortisasi jika kedua kondisi amortized cost if both of the following
berikut terpenuhi: conditions are met:
• Aset keuangan dikelola dalam model • The financial asset is held within a
bisnis yang bertujuan untuk memiliki business model with the objective to
aset keuangan dalam rangka hold financial assets in order to collect
mendapatkan arus kas kontraktual; contractual cash flows; and
dan
• Persyaratan kontraktual dari aset • The contractual terms of the financial
keuangan yang pada tanggal tertentu asset give rise on specified dates to
meningkatkan arus kas yang semata cash flows that are solely payments of
dari pembayaran pokok dan bunga dari principal and interest on the principal
jumlah pokok terutang. amount outstanding.
40
Page 47
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
q. Instrumen Keuangan (lanjutan) q. Financial Instruments (continued)
Aset Keuangan (lanjutan) Financial Assets (continued)
i. Aset keuangan pada biaya perolehan i. Financial assets at amortized cost
diamortisasi (lanjutan) (continued)
Aset keuangan pada biaya perolehan Financial assets at amortized cost is
diamortisasi diukur pada jumlah yang diakui measured at initial amount minus the
saat pengakuan awal dikurangi principal repayments, plus or minus the
pembayaran pokok, ditambah atau cumulative amortization using the
dikurangi dengan amortisasi kumulatif effective interest method of any difference
menggunakan métode suku bunga efektif between that initial amount and the
yang dihitung dari selisih antara nilai awal maturity amount, adjusted for allowance
dan nilai jatuh temponya, dan dikurangi for impairment.
dengan cadangan kerugian penurunan
nilai.
Pada tanggal 30 September 2024 dan As at September 30, 2024 and
31 Desember 2023, kategori ini meliputi kas December 31, 2023, the Group’s cash and
dan setara kas, deposito berjangka pendek, cash equivalents, short-term time
piutang usaha, piutang pihak berelasi, deposits, trade receivables, due from
piutang lain-lain, aset kontrak, kas dan related parties, other receivables, contract
setara kas yang dibatasi penggunaannya assets, restricted cash and cash
termasuk dalam kategori ini. equivalents are included in this category.
Liabilitas Keuangan dan Instrumen Ekuitas Financial Liabilities and Equity Instruments
Liabilitas keuangan dan instrumen ekuitas Grup Financial liabilities and equity instruments of
diklasifikasikan berdasarkan substansi the Group are classified according to the
perjanjian kontraktual serta definisi liabilitas substance of the contractual arrangements
keuangan dan instrumen ekuitas. entered into and the definitions of a financial
liability and equity instrument.
i. Liabilitas Keuangan i. Financial Liabilities
Grup mengklasifikasikan liabilitas The Group classifies its financial liabilities,
keuangannya, pada pengakuan awal, at initial recognition, as: (i) financial
sebagai (i) liabilitas keuangan diukur pada liabilities measured at amortized cost, or
biaya perolehan diamortisasi, atau (ii) financial liabilities at FVTPL.
(ii) liabilitas keuangan diukur pada FVTPL.
Seluruh liabilitas keuangan diakui pada All financial liabilities are recognized
awalnya sebesar nilai wajar dan, dalam hal initially at fair value and, in the case of
pinjaman dan utang, termasuk biaya loans and borrowings, inclusive of directly
transaksi yang dapat diatribusikan secara attributable transaction costs and
langsung dan selanjutnya diukur pada subsequently measured at amortized
biaya perolehan diamortisasi dengan cost using the effective interest rate
menggunakan metode suku bunga efektif. method. The amortization of the effective
Amortisasi suku bunga efektif disajikan interest rate is included in finance costs in
sebagai bagian dari beban keuangan dalam profit or loss.
laba rugi.
41
Page 48
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
q. Instrumen Keuangan (lanjutan) q. Financial Instruments (continued)
Liabilitas Keuangan dan Instrumen Ekuitas Financial Liabilities and Equity Instruments
(lanjutan) (continued)
i. Liabilitas Keuangan (lanjutan) i. Financial Liabilities (continued)
• Liabilitas keuangan pada biaya • Financial liabilities at amortized cost
perolehan diamortisasi
Liabilitas keuangan pada biaya Financial liabilities at amortized cost
perolehan diamortisasi diukur pada are measured at initial amount minus
jumlah yang diakui saat pengakuan the principal repayments, plus or
awal dikurangi pembayaran pokok, minus the cumulative amortization
ditambah atau dikurangi dengan using the effective interest method of
amortisasi kumulatif menggunakan any difference between that initial
métode suku bunga efektif yang amount and the maturity amount.
dihitung dari selisih antara nilai awal
dan nilai jatuh temponya.
Pada tanggal 30 September 2024 dan As at September 30, 2024 and
31 Desember 2023, kategori ini December 31, 2023, the Group’s
meliputi utang usaha, utang pihak trade payables, due to a related party,
berelasi, utang lain-lain, utang bank, other payables, bank loans, and
serta beban akrual dan provisi yang accrued expenses and provision are
dimiliki oleh Grup. included in this category.
ii. Instrumen Ekuitas ii. Equity Instruments
Instrumen ekuitas adalah setiap kontrak An equity instrument is any contract that
yang memberikan hak residual atas aset evidences a residual interest in the assets
suatu entitas setelah dikurangi dengan of an entity after deducting all of its
seluruh liabilitasnya. Instrumen ekuitas liabilities. Equity instruments are recorded
dicatat sejumlah hasil yang diterima, at the proceeds received, net of direct
setelah dikurangkan dengan biaya issue costs.
penerbitan langsung.
Metode Suku Bunga Efektif Effective Interest Method
Metode suku bunga efektif adalah metode yang Effective interest method is a method of
digunakan untuk menghitung biaya perolehan calculating the amortized cost of a financial
diamortisasi dari liabilitas keuangan dan liability and of allocating interest expense over
metode untuk mengalokasikan biaya bunga the relevant period. The effective interest rate
selama periode yang relevan. Suku bunga is the rate that exactly discounts estimated
efektif adalah suku bunga yang secara tepat future cash payments (including all fees and
mendiskontokan estimasi pembayaran kas points paid or received that form an integral
masa depan (mencakup seluruh komisi dan part of the effective interest rate, transaction
bentuk lain yang dibayarkan dan diterima yang costs and other premiums or discounts)
merupakan bagian yang tak terpisahkan dari through the expected life of the financial
suku bunga efektif, biaya transaksi dan liability, or (where appropriate) a shorter period
premium dan diskonto lainnya) selama to the net carrying amount on initial recognition.
perkiraan umur liabilitas keuangan, atau (jika
lebih tepat) digunakan periode yang lebih
singkat untuk memperoleh nilai tercatat bersih
pada saat pengakuan awal.
42
Page 49
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
q. Instrumen Keuangan (lanjutan) q. Financial Instruments (continued)
Saling Hapus dari Instrumen Keuangan Offsetting of Financial Instruments
Aset keuangan dan liabilitas keuangan saling Financial assets and financial liabilities are
hapus dan nilai bersihnya dilaporkan dalam offset and the net amount reported in the
laporan posisi keuangan konsolidasian jika, dan consolidated statements of financial position if,
hanya jika, terdapat hak yang berkekuatan and only if, there is a currently enforceable
hukum untuk melakukan saling hapus atas legal right to offset the recognized amounts and
jumlah yang telah diakui dan terdapat maksud there is an intention to settle on a net basis, or
untuk menyelesaikan secara bersih, atau untuk to realize the assets and settle the liabilities
merealisasikan aset dan menyelesaikan simultaneously.
liabilitas secara bersamaan.
Reklasifikasi Aset Keuangan Reclassifications of Financial Assets
Grup mereklasifikasi seluruh aset keuangan The Group reclassifies its financial assets
dalam kategori yang terpengaruh, jika dan when, and only when, the Group changes its
hanya jika, Grup mengubah model bisnis untuk business model for managing financial assets.
pengelolaan aset keuangan tersebut. While, any financial liabilities shall not be
Sedangkan, liabilitas keuangan tidak reclassified.
direklasifikasi.
Penurunan Nilai Aset Keuangan Impairment of Financial Assets
Pada setiap periode pelaporan, Grup menilai At each reporting date, the Group assesses
apakah risiko kredit dari instrumen keuangan whether the credit risk on a financial instrument
telah meningkat secara signifikan sejak has increased significantly since initial
pengakuan awal. Ketika melakukan penilaian, recognition. When making the assessment, the
Grup menggunakan perubahan atas risiko Group uses the change in the risk of a default
gagal bayar yang terjadi sepanjang perkiraan occurring over the expected life of the financial
usia instrumen keuangan daripada perubahan instrument instead of the change in the amount
atas jumlah kerugian kredit ekspektasian of expected credit losses (ECLs). To make that
(“ECL”). Dalam melakukan penilaian, Grup assessment, the Group compares the risk of
membandingkan antara risiko gagal bayar a default occurring on the financial instrument
yang terjadi atas instrumen keuangan pada as at the reporting date with the risk of a default
saat periode pelaporan dengan risiko gagal occurring on the financial instrument as at
bayar yang terjadi atas instrumen keuangan the date of initial recognition and consider
pada saat pengakuan awal dan reasonable and supportable information, that
mempertimbangkan kewajaran serta is available without undue cost or effort at the
ketersediaan informasi, yang tersedia tanpa reporting date about past events, current
biaya atau usaha pada saat tanggal pelaporan conditions and forecasts of future
terkait dengan kejadian masa lalu, kondisi economic conditions, that is indicative of
terkini dan perkiraan atas kondisi ekonomi di significant increases in credit risk since initial
masa depan, yang mengindikasikan kenaikan recognition.
risiko kredit sejak pengakuan awal.
43
Page 50
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
q. Instrumen Keuangan (lanjutan) q. Financial Instruments (continued)
Penurunan Nilai Aset Keuangan (lanjutan) Impairment of Financial Assets (continued)
Karena piutang usaha dan aset kontrak Grup Because the Group’s trade receivables and
tidak memiliki komponen pembiayaan contract assets do not contain significant
signifikan, Grup menerapkan pendekatan yang financing component, the Group applies a
disederhanakan dalam perhitungan ECL. Oleh simplified approach in calculating ECLs.
karena itu, Grup tidak menelusuri perubahan Therefore, the Group does not track changes in
dalam risiko kredit, namun justru mengakui credit risk, but instead recognizes a loss
penyisihan kerugian berdasarkan ECL allowance based on lifetime ECLs at each
sepanjang umurnya pada setiap tanggal reporting date. The Group established a
pelaporan. Grup membentuk matriks provisi provision matrix that is based on its historical
berdasarkan pengalaman kerugian kredit masa credit loss experience, adjusted for forward-
lampau, disesuaikan dengan perkiraan masa looking factors specific to the debtors and the
depan (forward-looking) atas faktor yang economic environment.
spesifik untuk debitur dan lingkungan ekonomi.
Grup mempertimbangkan aset keuangan The Group considers a financial asset in default
memenuhi definisi default ketika telah when contractual payments are 60 days past
menunggak lebih dari 60 hari. Namun, dalam due. However, in certain cases, the Group may
kasus-kasus tertentu, Grup juga dapat also consider a financial asset to be in default
menganggap aset keuangan dalam keadaan when internal or external information indicates
default ketika informasi internal atau eksternal that the Group is unlikely to receive the
menunjukkan bahwa Grup tidak mungkin outstanding contractual amounts in full before
menerima arus kas kontraktual secara penuh taking into account any credit enhancements
tanpa melakukan perluasan persyaratan kredit. held by the Group. Trade receivables are
Piutang usaha dihapusbukukan ketika kecil written off when there is low possibility of
kemungkinan untuk memulihkan arus kas recovering the contractual cash flows, after all
kontraktual, setelah semua upaya penagihan collection efforts have been done and have
telah dilakukan dan telah sepenuhnya been fully provided for allowance.
dilakukan penyisihan.
Penghentian Pengakuan Aset Keuangan dan Derecognition of Financial Assets and
Liabilitas Keuangan Financial Liabilities
i. Aset Keuangan i. Financial Assets
Aset keuangan (atau bagian dari aset A financial asset, or where applicable a
keuangan atau kelompok aset keuangan part of a financial asset or part of a group
serupa) dihentikan pengakuannya jika: of similar financial assets, is derecognized
when:
• hak kontraktual atas arus kas yang • the contractual rights to receive cash
berasal dari aset keuangan tersebut flows from the financial asset have
berakhir; expired;
• Grup tetap mempertahankan hak untuk • the Group retains the right to receive
menerima arus kas dari aset keuangan cash flows from the asset, but has
tersebut, namun juga menanggung assumed a contractual obligation to
liabilitas kontraktual untuk membayar pay them in full without material delay
arus kas yang diterima tersebut kepada to a third party under a “pass-through”
satu atau lebih pihak penerima melalui arrangement; or
suatu kesepakatan; atau
44
Page 51
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
q. Instrumen Keuangan (lanjutan) q. Financial Instruments (continued)
Penghentian Pengakuan Aset Keuangan dan Derecognition of Financial Assets and
Liabilitas Keuangan (lanjutan) Financial Liabilities (continued)
ii. Aset Keuangan (lanjutan) ii. Financial Assets (continued)
• Grup telah mengalihkan hak • the Group has transferred its rights to
kontraktual untuk menerima arus kas receive cash flows from the asset and
dari aset keuangan dan (i) telah secara either (i) has transferred substantially
substansial mengalihkan seluruh risiko all the risks and rewards of the asset,
dan manfaat atas aset keuangan, atau or (ii) has neither transferred nor
(ii) secara substansial tidak retained substantially all the risks and
mengalihkan atau tidak memiliki rewards of the asset, but has
seluruh risiko dan manfaat atas aset transferred control of the asset.
keuangan, namun telah mengalihkan
pengendalian atas aset keuangan
tersebut.
Ketika Grup telah mentransfer hak untuk When the Group has transferred its rights
menerima arus kas dari aset atau telah to receive cash flows from an asset or has
menandatangani kesepakatan pelepasan entered into a pass-through arrangement,
(pass-through arrangement), dan secara and has neither transferred nor retained
substansial tidak mentransfer dan tidak substantially all of the risks and rewards of
memiliki seluruh risiko dan manfaat atas the asset nor transferred control of the
aset keuangan, maupun mentransfer asset, the asset is recognized to the extent
pengendalian atas aset, aset tersebut of the Group continuing involvement in the
diakui sejauh keterlibatan berkelanjutan asset.
Grup terhadap aset keuangan tersebut.
Keterlibatan berkelanjutan yang berbentuk Continuing involvement that takes the
pemberian jaminan atas aset yang form of a guarantee over the transferred
ditransfer diukur sebesar jumlah terendah asset is measured at the lower of the
dari jumlah tercatat aset dan jumlah original carrying amount of the asset and
maksimal dari pembayaran yang diterima the maximum amount of consideration
Grup yang mungkin harus dibayar kembali. that the Group could be required to repay.
Dalam hal ini, Grup juga mengakui liabilitas In that case, the Group also recognizes an
terkait. Aset yang ditransfer dan liabilitas associated liability. The transferred asset
terkait diukur dengan dasar yang and the associated liability are measured
mencerminkan hak dan liabilitas yang on a basis that reflects the rights and
masih dimiliki Grup. obligations that the Group has retained.
Pada penghentian pengkuan aset On derecognition of a financial asset
keuangan yang diukur pada biaya measured at amortized cost, the
perolehan diamortisasi, perbedaan antara difference between the asset’s carrying
nilai tercatat aset dan jumlah imbalan yang amount and the sum of the consideration
diterima dan piutang diakui dalam laba received and receivable is recognized in
rugi. profit or loss.
45
Page 52
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
q. Instrumen Keuangan (lanjutan) q. Financial Instruments (continued)
Penghentian Pengakuan Aset Keuangan dan Derecognition of Financial Assets and
Liabilitas Keuangan (lanjutan) Financial Liabilities (continued)
iii. Liabilitas Keuangan iii. Financial Liabilities
Liabilitas keuangan dihentikan A financial liability is derecognized when
pengakuannya ketika kewajiban yang the obligation specified in the contract is
ditetapkan dalam kontrak dihentikan atau discharged or cancelled or expired. The
dibatalkan atau kedaluwarsa. Selisih difference between the carrying amount of
antara jumlah tercatat liabilitas keuangan the financial liability derecognized and the
yang dihentikan pengakuannya dan consideration paid and payable is
imbalan yang dibayarkan dan utang diakui recognized in profit or loss.
dalam laba rugi.
Ketika liabilitas keuangan saat ini When an existing financial liability is
digantikan dengan yang lain dari pemberi replaced by another from the same lender
pinjaman yang sama dengan persyaratan on substantially different terms, or the
yang berbeda secara substansial, atau terms of an existing liability are
modifikasi secara substansial atas substantially modified, such an exchange
ketentuan liabilitas keuangan yang saat ini or modification is treated as a
ada, maka pertukaran atau modifikasi derecognition of the original liability and
tersebut dicatat sebagai penghapusan the recognition of a new liability, and the
liabilitas keuangan awal dan pengakuan difference in the respective carrying
liabilitas keuangan baru, dan selisih antara amounts is recognized in profit or loss.
nilai tercatat liabilitas keuangan tersebut
diakui dalam laba rugi.
r. Pengakuan Pendapatan dan Beban r. Revenue and Expense Recognition
Pendapatan dari kontrak dengan pelanggan Revenue from contracts with customers is
diakui ketika pengendalian barang atau jasa recognized when control of the goods or
dialihkan kepada pelanggan dengan jumlah services are transferred to the customer at an
yang mencerminkan imbalan yang diharapkan amount that reflects the consideration to which
akan menjadi hak Grup dalam pertukaran the Group expects to be entitled in exchange for
barang dan jasa tersebut. those goods or services.
Penjualan barang Sale of goods
Pendapatan atas penjualan barang diakui Revenue from sale of goods is recognized when
ketika pengendalian barang dan jasa telah the control of the goods have been transferred
beralih kepada konsumen. to the customer.
Pendapatan atas penjualan barang diakui pada Revenue from sales of goods is recognized at
waktu tertentu yang umumnya bertepatan point in time which generally coincide with their
dengan pengiriman dan penerimaannya. delivery and acceptance.
46
Page 53
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
r. Pengakuan Pendapatan dan Beban r. Revenue and Expense Recognition
(lanjutan) (continued)
Penjualan jasa Rendering of services
Jasa yang diakui sepanjang waktu Services recognized over time
Grup menyediakan jasa implementasi sistem, The Group provides system implementation, IT
jasa solusi IT, layanan pengelolaan sistem IT solution services, IT managed services and
dan layanan pemeliharaan sistem, dan jasa system maintenance services, and business
bisnis outsource di mana kewajiban outsourcing services whereby the performance
pelaksanaan dipenuhi sepanjang waktu. obligation is satisfied over-time.
Grup mengakui pendapatan dari jasa diberikan The Group recognizes revenue from services
sepanjang waktu, karena pelanggan secara over time because the customer simultaneously
bersamaan menerima dan menggunakan receives and consumes the benefits provided by
manfaat yang diberikan oleh Grup. Grup the Group. The Group is either using an input or
menggunakan metode input atau output untuk output method to measure progress towards
mengukur kemajuan menuju kepuasan layanan complete satisfaction of the service, depending
secara penuh, tergantung pada sifat layanan on the nature of the service and the terms with
dan syarat-syarat dengan para pelanggan. the customers.
Jasa yang diakui pada waktu tertentu Services recognized at point in time
Grup menyediakan layanan pelatihan dan The Group provided training and certification
sertifikasi. Kewajiban pelaksanaan dipenuhi services . The performance obligation is satisfied
secara umum setelah selesainya jasa dan generally upon completion of services and
penerimaan pelanggan, yang diakui pada acceptance of the customers, which is
waktu tertentu. recognized at point in time.
Ketika pihak lain terlibat dalam penyediaan When another party is involved in providing
barang atau jasa kepada pelanggannya, Grup goods or services to its customer, the Group
menentukan apakah Grup adalah prinsipal atau determines whether it is a principal or an agent
agen dalam transaksi ini dengan mengevaluasi in these transactions by evaluating the nature of
sifat dari janjinya kepada pelanggan. Grup its promise to the customer. The Group is a
adalah prinsipal dan mencatat pendapatan principal and records revenue on a gross basis
secara bruto jika Grup mengendalikan barang if it controls the promised goods or services
atau jasa yang dijanjikan sebelum before transferring them to the customer.
mentransfernya ke pelanggan. Namun, jika However, if the Group’s role is only to arrange
peran Grup hanya untuk mengatur entitas lain for another entity to provide the goods or
untuk menyediakan barang atau jasa, maka services, then the Group is an agent and will
Grup adalah agen dan perlu mencatat need to record revenue at the net amount that it
pendapatan sebesar jumlah neto yang retains for its agency services.
disimpan untuk jasa keagenannya.
Grup menerapkan kebijaksanaan praktis untuk The Group applies the practical expedient for
uang muka jangka pendek yang diterima dari short-term advances received from customers.
pelanggan. Artinya, jumlah imbalan yang That is, the promised amount of consideration is
dijanjikan tidak disesuaikan dengan dampak not adjusted for the effects of a significant
komponen pembiayaan yang signifikan jika financing component if the period between the
periode antara pengalihan barang atau jasa transfer of the promised good or service and the
yang dijanjikan dan pembayarannya adalah payment is one year or less.
satu tahun atau kurang.
47
Page 54
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
r. Pendapatan dari Kontrak dengan Pelanggan r. Revenue from Contracts with Customers and
dan Pengakuan Beban (lanjutan) Recognition of Expenses (continued)
Saldo kontrak Contract balances
Aset kontrak Contract assets
Aset kontrak pada awalnya diakui atas A contract asset is initially recognized for
pendapatan yang diperoleh dari barang yang revenue earned from good transferred or service
dikirim dan jasa yang diberikan karena rendered because the receipt of consideration is
penerimaan imbalan bergantung pada syarat conditional other than the passage of time. Upon
selain berjalannya waktu. Setelah terpenuhinya fulfillment of the condition, the amount
syarat tersebut, jumlah yang diakui sebagai recognized as contract assets is reclassified to
aset kontrak direklasifikasi ke piutang usaha. trade receivables.
Piutang usaha Trade receivables
Piutang merupakan hak Grup atas sejumlah A receivable represents the Group’s right to an
imbalan yang tidak bersyarat (yaitu, hanya amount of consideration that is unconditional
berlalunya waktu yang diperlukan sebelum (i.e., only the passage of time is required before
pembayaran imbalan jatuh tempo). Mengacu payment of the consideration is due). Refer to
pada kebijakan akuntansi aset keuangan. accounting policies of financial assets.
Liabilitas kontrak Contract liabilities
Liabilitas kontrak diakui jika pembayaran A contract liability is recognized if a payment is
diterima atau pembayaran jatuh tempo (mana received or a payment is due (whichever is
yang lebih awal) dari pelanggan sebelum Grup earlier) from a customer before the Group
mengalihkan barang atau jasa terkait. Liabilitas transfers the related goods or services. Contract
kontrak diakui sebagai pendapatan ketika Grup liabilities are recognized as revenue when the
memenuhi kontrak tersebut (yaitu, mengalihkan Group performs under the contract (i.e.,
kendali atas barang dan jasa terkait kepada transfers control of the related goods or services
pelanggan). to the customer).
Beban Expenses
Beban diakui pada saat terjadinya Expenses are recognized when incurred
(dasar akrual). (accrual basis).
48
Page 55
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY
MATERIAL (lanjutan) INFORMATION (continued)
s. Transaksi dan Saldo dalam Mata Uang Asing s. Foreign Currency Transactions and
Balances
Mata Uang Fungsional dan Pelaporan. Functional and Reporting Currencies
Akun-akun yang tercakup dalam laporan Items included in the financial statements of
keuangan setiap entitas dalam Grup diukur each of the Group’s companies are measured
menggunakan mata uang dari lingkungan using the currency of the primary economic
ekonomi utama dimana entitas beroperasi environment in which the entity operates (the
(mata uang fungsional). functional currency).
Laporan keuangan konsolidasian disajikan The consolidated financial statements are
dalam Rupiah yang merupakan mata uang presented in Rupiah which is the Company’s
fungsional Perusahaan dan mata uang functional and the Group’s presentation
penyajian Grup. currency.
Transaksi dan Saldo Transactions and Balances
Transaksi dalam mata uang asing dijabarkan Foreign currency transactions are translated
kedalam mata uang fungsional menggunakan into the functional currency using the exchange
kurs pada tanggal transaksi. Keuntungan atau rates prevailing at the dates of the transactions.
kerugian selisih kurs yang timbul dari Foreign exchange gains and losses resulting
penyelesaian transaksi dan dari penjabaran from the settlement of such transactions and
pada kurs akhir tahun atas aset dan liabilitas from the translation at year end exchange rates
moneter dalam mata uang asing diakui dalam of monetary assets and liabilities denominated
laba rugi. Aset nonmoneter yang diukur pada in foreign currencies are recognized in profit or
nilai wajar dijabarkan menggunakan kurs pada loss. Non-monetary assets that are measured
tanggal nilai wajar ditentukan. Selisih penjabaran at fair value are translated using the exchange
akun ekuitas dan akun nonmoneter serupa yang rate at the date that the fair value was
diukur pada nilai wajar diakui dalam laba rugi. determined. Translation differences on equities
and similar non-monetary items measured at
fair value are recognized in profit or loss.
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31,
31 Desember 2023, kurs konversi yakni kurs 2023, the conversion rates used by the Group’s
tengah Bank Indonesia, yang digunakan oleh were the middle rates of Bank Indonesia as
Grup adalah sebagai berikut: follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
1 Euro (EUR) 16.852 17.140 1 Euro (EUR)
1 Dolar Amerika Serikat (USD) 15.138 15.416 1 Unites States Dollar (USD)
1 Dolar Singapura (SGD) 11.788 11.712 1 Singapore Dollar (SGD)
1 Dolar Australia (AUD) 10.417 10.565 1 Australia Dollar (AUD)
1 Ringgit Malaysia (MYR) 3.675 3.342 1 Malaysia Ringit (MYR)
1 Chinese Yuan (CNY) 2.159 2.170 1 China Yuan (CNY)
1 Dolar Hongkong (HKD) 1.946 1.973 1 Hongkong Dollar (HKD)
1 Peso Filipina (PHP) 270 278 1 Philipine Peso (PHP)
1 Rupee India (INR) 182 187 1 Indian Rupee (INR)
49
Page 56
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
s. Transaksi dan Saldo dalam Mata Uang Asing s. Foreign Currency Transactions and
(lanjutan) Balances (continued)
Kelompok usaha Grup Group’s Companies
Hasil dan posisi keuangan dari kelompok usaha The results and financial position of all the
Grup yang memiliki mata uang fungsional yang Group’s companies that have a functional
berbeda dengan mata uang pelaporan currency different from the reporting currency
dijabarkan pada mata uang pelaporan sebagai are translated into the reporting currency as
berikut: follows:
a. aset dan liabilitas dari setiap laporan posisi a. assets and liabilities for each statement of
keuangan yang disajikan, dijabarkan pada financial position presented are translated
kurs penutup pada tanggal laporan posisi at the closing rate at the date of that
keuangan; statement of financial position;
b. penghasilan dan beban untuk setiap b. income and expenses for each statement
laporan laba rugi dijabarkan menggunakan of income are translated at average
kurs rata-rata; dan exchange rates; and
c. seluruh selisih kurs yang timbul diakui c. all resulting exchange differences are
dalam komponen ekuitas yang terpisah. recognized as a separate component of
equity.
Mata uang fungsional ATI dari Singapura, The functional currencies of ATI from
DEOS, CTP, ATP dari Filipina, dan CTM, ATM Singapore, DEOS, CTP, ATP from Philippines
dari dari Malaysia masing-masing adalah SGD, and CTM, ATM from Malaysia are SGD, PHP
PHP dan MYR pada tanggal 30 September and MYR as at 30 September 2024 and
2024 dan 31 Desember 2023. Laporan 31 December 2023 respectively. The financial
keuangan entitas-entitas anak tersebut statements of these subsidiaries are translated
dijabarkan kedalam mata uang pelaporan into the reporting currency using the following
menggunakan kurs berikut ini: exchange rates:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
SGD PHP MYR SGD PHP MYR
Akun-akun laporan
posisi keuangan/
Statement of financial
position 11.788 270 3.675 11.712 278 3.342
Akun-akun laporan
laba rugi dan
penghasilan
komprehensif
lain/
Statement of profit or
loss and other
comprehensive
income accounts 11.870 278 3.431 11.356 274 3.345
Selisih kurs yang timbul dari penjabaran The translation of the net investment in foreign
investasi neto dalam kegiatan usaha luar negeri entities is taken to equity. When a foreign
disajikan dalam ekuitas. Jika kegiatan usaha operation is sold, exchange differences arising
luar negeri tersebut dilepaskan, maka selisih from the translation of the net investment in
kurs yang berasal dari penjabaran investasi such foreign operation taken to equity are
neto dalam kegiatan usaha luar negeri tersebut, recognized in profit or loss as part of the gain or
yang sebelumnya disajikan dalam ekuitas, loss on sale.
diakui dalam laba rugi sebagai bagian dari
keuntungan atau kerugian penjualan.
50
Page 57
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
t. Pengukuran Nilai Wajar t. Fair Value Measurement
Pengukuran nilai wajar didasarkan pada asumsi The fair value measurement is based on the
bahwa transaksi untuk menjual aset atau presumption that the transaction to sell the
mengalihkan liabilitas akan terjadi: asset or transfer the liability takes place either:
1. di pasar utama untuk aset atau liabilitas 1. in the principal market for the asset or
tersebut; atau liability; or
2. jika tidak terdapat pasar utama, di pasar 2. in the absence of a principal market, in the
yang paling menguntungkan untuk aset most advantageous market for the asset
atau liabilitas tersebut. or liability.
Grup harus memiliki akses ke pasar utama atau The Group must have access to the principal or
pasar yang paling menguntungkan pada the most advantageous market at the
tanggal pengukuran. measurement date.
Nilai wajar aset atau liabilitas diukur The fair value of an asset or a liability is
menggunakan asumsi yang akan digunakan measured using the assumptions that market
pelaku pasar ketika menentukan harga aset participants would use when pricing the asset
atau liabilitas tersebut, dengan asumsi bahwa or liability, assuming that market participants
pelaku pasar bertindak dalam kepentingan act in their best economic interest.
ekonomi terbaiknya.
Pengukuran nilai wajar aset nonkeuangan A fair value measurement of a non-financial
memperhitungkan kemampuan pelaku pasar asset takes into account a market participant’s
untuk menghasilkan manfaat ekonomis dengan ability to generate economic benefits by using
menggunakan aset dalam penggunaan tertinggi the asset in its highest and best use or by
dan terbaiknya, atau dengan menjualnya selling it to another market participant that
kepada pelaku pasar lain yang akan would use the asset in its highest and best use.
menggunakan aset tersebut dalam penggunaan
tertinggi dan terbaiknya.
Ketika Grup menggunakan teknik penilaian, hal When the Group uses valuation techniques,
tersebut memaksimalkan penggunaan input it maximizes the use of relevant observable
yang dapat diobservasi yang relevan dan inputs and minimizing the use of unobservable
meminimalkan penggunaan input yang tidak inputs.
dapat diobservasi.
Seluruh aset dan liabilitas baik yang diukur All assets and liabilities for which fair value is
pada nilai wajar atau diungkapkan dalam measured or disclosed in the financial
laporan keuangan dikategorikan dalam hirarki statements are categorized within the fair value
nilai wajar sebagai berikut: hierarchy as follows:
1. Tingkat 1 - Harga kuotasian (tanpa 1. Level 1 - Quoted (unadjusted) market
penyesuaian) di pasar aktif untuk aset atau prices in active markets for identical assets
liabilitas yang identik; or liabilities;
2. Tingkat 2 - Teknik penilaian tingkat input 2. Level 2 - Valuation techniques for which the
terendah yang signifikan terhadap lowest level input that is significant to the
pengukuran nilai wajar dapat diobservasi, fair value measurement is directly or
baik secara langsung maupun tidak indirectly observable; and
langsung; dan
3. Tingkat 3 - Teknik penilaian tingkat input 3. Level 3 - Valuation techniques for which the
terendah yang signifikan terhadap lowest level input that is significant to the
pengukuran nilai wajar tidak dapat fair value measurement is unobservable.
diobservasi.
51
Page 58
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
t. Pengukuran Nilai Wajar (lanjutan) t. Fair Value Measurement (continued)
Untuk aset dan liabilitas yang diakui pada For assets and liabilities that are recognized in
laporan keuangan konsolidasian secara the consolidated financial statements on
berulang, Grup menentukan apakah terdapat recurring basis, the Group determines whether
perpindahan antara level dalam hirarki dengan transfers have occurred between levels in the
melakukan evaluasi ulang atas penetapan hierarchy by re-assessing categorization at the
kategori pada tiap akhir periode pelaporan. end of each reporting period.
u. Laba Per Saham Dasar u. Earnings Per Share
Jumlah laba bersih per saham dasar dihitung Basic earnings per share are calculated by
dengan membagi laba periode berjalan yang dividing net profit for the year attributable to
dapat diatribusikan kepada pemilik entitas induk ordinary equity holders of the parent by the
dengan rata-rata tertimbang jumlah saham weighted average number of ordinary shares
biasa yang beredar pada periode yang outstanding during the year.
bersangkutan.
Laba per saham dilusi dihitung dengan Diluted earnings per share amounts are
membagi laba periode berjalan yang dapat calculated by dividing the net profit
diatribusikan kepada pemilik entitas induk attibributable to ordinary equity holders of the
(setelah disesuaikan dengan bunga atas saham parent (after adjusting for interest on the
preferen yang dapat dikonversi) dengan jumlah convertible preference shares) by the weighted
rata-rata tertimbang saham yang beredar average number of ordinary shares outstanding
selama periode ditambah jumlah saham rata- during the year plus the weighted average
rata tertimbang yang akan diterbitkan pada saat number of ordinary shares that would be issued
pengkonversian semua instrumen berpotensi on conversion of all the dilutive potential
saham biasa yang bersifat dilutif menjadi saham ordinary shares into ordinary shares.
biasa.
v. Informasi segmen v. Segment information
Segmen operasi diidentifikasi berdasarkan Operating segments are identified on the basis
laporan internal mengenai komponen dari Grup of internal reports about components of the
yang secara regular direview oleh pengambil Group that are regularly reviewed by the chief
keputusan operasional dalam rangka operating decision maker in order to allocate
mengalokasikan sumber daya dan menilai resources to the segments and to assess their
kinerja segmen operasi. performances.
Segmen operasi adalah suatu komponen dari An operating segment is a component of an
entitas: entity:
• yang terlibat dalam aktivitas bisnis untuk • that engages in business activities from
memperoleh pendapatan dan which it may earn revenues and incurred
menimbulkan beban (termasuk expenses (including revenues and
pendapatan dan beban terkait dengan expenses relating to the transactions with
transaksi dengan komponen lain dari other components of the same entity);
entitas yang sama);
• yang hasil operasinya dikaji ulang secara • whose operating results are reviewed
regular oleh pengambil keputusan regularly by the entity’s chief operating
operasional untuk membuat keputusan decision maker to make decision about
tentang sumber daya yang dialokasikan resources to be allocated to the segments
pada segmen tersebut dan menilai and assess its performance; and
kinerjanya; dan
• dimana tersedia informasi keuangan yang • for which discrete financial information is
dapat dipisahkan. available.
52
Page 59
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
v. Informasi segmen (lanjutan) v. Segment information (continued)
Informasi yang digunakan oleh pengambil Information reported to the chief operating
keputusan operasional dalam rangka alokasi decision maker for the purpose of resource
sumber daya dan penillaian kinerja mereka allocation and assessment of performance is
terfokus pada kategori dari setiap produk. more specifically focused on the category of
each product.
Pendapatan, beban, hasil, aset dan liabilitas Segment revenue, expenses, results, assets
segmen termasuk hal-hal yang dapat and liabilities include items directly attributable
diatribusikan secara langsung kepada suatu to a segment as well as those that can be
segmen serta hal-hal yang dapat dialokasikan allocated on a reasonable basis to that
dengan dasar yang memadai untuk segmen segment. They are determined before
tersebut. Segmen ditentukan sebelum saldo intragroup balances and transactions are
dan transaksi antar grup dieliminasi sebagai eliminated as part of the consolidation process.
bagian dari proses konsolidasi.
w. Standar, Amendemen/Penyesuaian dan w. Standards, Amendments/Improvements and
Interpretasi Standar yang Berlaku Efektif Interpretations to Standards Effective in the
pada Tahun Berjalan Current Year
Dalam tahun berjalan, Perusahaan telah In the current year, the Company has applied a
menerapkan sejumlah amendemen/ number of amendments/improvements to PSAK
penyesuaian PSAK yang relevan dengan that are relevant to its operations and effective
operasinya dan efektif untuk periode akuntansi for accounting period beginning on or after
yang dimulai pada atau setelah 1 Januari 2024. January 1, 2024. The adoption of the 2024
Penerapan dari amandemen dan amendments and annual improvements has no
penyesuaian-penyesuaian tahunan 2024 tidak significant impact on the financial statements.
memiliki dampak signifikan terhadap laporan
keuangan.
Amendemen PSAK 201, “Penyajian Laporan Amendments to PSAK 201, “Presentation of
Keuangan”: Klasifikasi Liabilitas sebagai Jangka Financial Statements”: Classification of
Pendek atau Jangka Panjang Liabilities as Current or Non-current
Amendemen PSAK 201, “Penyajian Laporan The narrow-scope amendments to PSAK 201,
Keuangan” mengklarifikasi bahwa kewajiban “Presentation of Financial Statements” clarify
diklasifikasikan sebagai lancar atau tidak that liabilities are classified as either current or
lancar, berdasarkan pada hak yang ada pada non-current, depending on the rights that exist at
akhir periode pelaporan. Klasifikasi tidak the end of the reporting period. Classification is
terpengaruh oleh ekspektasi entitas atau unaffected by the expectations of the entity or
peristiwa setelah tanggal pelaporan (misalnya events after the reporting date (e.g the receipt of
penerimaan waiver atau pelanggaran a waiver or a breach of covenant). The
perjanjian). Amendemen tersebut juga amendments also clarify what PSAK 201 means
mengklarifikasi apa yang dimaksud PSAK 201 when it refers to the ‘settlement’ of a liability.
perihal 'penyelesaian' liabilitas.
Amendemen tersebut dapat memengaruhi The amendments could affect the classification
klasifikasi liabilitas, terutama untuk entitas yang of liabilities, particularly for entities that
sebelumnya mempertimbangkan intensi previously considered management’s intentions
manajemen untuk menentukan klasifikasi dan to determine classification and for some
untuk beberapa liabilitas yang dapat dikonversi liabilities that can be converted into equity.
menjadi ekuitas.
53
Page 60
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
w. Standar, Amendemen/Penyesuaian dan w. Standards, Amendments/Improvements and
Interpretasi Standar yang Berlaku Efektif Interpretations to Standards Effective in the
pada Tahun Berjalan (lanjutan) Current Year (continued)
Amendemen PSAK 116, “Sewa”: Liabilitas Sewa Amendments to PSAK 116, “Leases”: Lease
pada Transaksi Jual dan Sewa-balik Liabilities in Sale-and-leaseback Transactions
Amendemen ini menetapkan persyaratan yang This amendment specifies the requirements that
digunakan penjual-penyewa dalam mengukur a seller-lessee uses in measuring the lease
kewajiban sewa yang timbul dalam transaksi liabilities arising in a sale and leaseback
jual beli dan sewa-balik, untuk memastikan transaction, to ensure the seller-lessee does not
penjual-penyewa tidak mengakui jumlah setiap recognize any amount of the gain or loss that
keuntungan atau kerugian yang terkait dengan relates to the right-of-use assets it retains.
hak guna yang dipertahankan.
Amendemen PSAK 1, “Penyajian Laporan Amendments to PSAK 1, “Presentation of
Keuangan”: Liabilitas Jangka Panjang dengan Financial Statements”: Non-current Liabilities
Kovenan with Covenants
Amendemen ini mengklarifikasi bahwa hanya This amendment clarifies that only covenants
kovenan yang harus dipatuhi entitas pada atau with which entities must comply on or before the
sebelum tanggal pelaporan yang akan reporting date will affect a liability’s classification
memengaruhi klasifilasi liabilitas sebagai as current or non-current.
lancar atau tidak lancar.
Entitas menerapkan amendemen PSAK 1 Entities apply retrospectively amendments to
(Oktober 2020) tentang klasifikasi liabilitas PSAK 1 (October 2020) regarding the
sebagai jangka pendek atau jangka panjang classification of a liability as current or non-
pada periode pelaporan tahunan yang dimulai current for financial reporting starting on or after
pada atau setelah 1 Januari 2024 secara January 1, 2024 in accordance with PSAK 25. If
retrospektif sesuai dengan PSAK 25. Jika entities apply the amendments to PSAK 1
entitas menerapkan amendemen PSAK 1 (October 2020) in a period that is earlier after the
(Oktober 2020) pada periode yang lebih awal issuance of the amendment to PSAK 1
setelah terbitnya amendemen PSAK 1 (December 2022) regarding
(Desember 2022) tentang liabilitas jangka non-current liabilities with covenants, entities
panjang dengan kovenan, maka entitas juga also apply the amendment to PSAK 1
menerapkan amendemen PSAK 1 (Desember (December 2022) in that period. If entities apply
2022) pada periode tersebut. Jika entitas the amendments to PSAK 1 (October 2020) for
menerapkan amendemen PSAK 1 (Oktober the previous period, the entity shall disclose this
2020) untuk periode sebelumnya, maka entitas fact.
mengungkapkan fakta tersebut.
Perubahan Penomoran PSAK dan ISAK dalam Changes in the Numbering of PSAK and ISAK in
Standar Akuntansi Keuangan Indonesia Indonesian Financial Accounting Standards
Sejalan dengan pengesahan Kerangka In line with the endorsement of the Indonesian
Standar Pelaporan Keuangan Indonesia pada Financial Reporting Standards Framework on
12 Desember 2022, DSAK juga mengesahkan December 12, 2022, DSAK has also authorized
perubahan penomoran Pernyataan Standar changes to the numbering of Statements of
Akuntansi Keuangan (PSAK) dan Interpretasi Financial Accounting Standards (“PSAK”) and
Standar Akuntansi Keuangan (ISAK) dalam Interpretations of Financial Accounting
Standar Akuntansi Keuangan Indonesia. Standards (“ISAK”) in Indonesian Financial
Accounting Standards.
54
Page 61
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
w. Standar, Amendemen/Penyesuaian dan w. Standards, Amendments/Improvements and
Interpretasi Standar yang Berlaku Efektif Interpretations to Standards Effective in the
pada Tahun Berjalan (lanjutan) Current Year (continued)
Perubahan Penomoran PSAK dan ISAK dalam Changes in the Numbering of PSAK and ISAK in
Standar Akuntansi Keuangan Indonesia Indonesian Financial Accounting Standards
(lanjutan) (continued)
Perubahan tersebut untuk membedakan The change is to differentiate the numbering of
penomoran PSAK dan ISAK yang merujuk PSAK and ISAK that refer to International
pada International Financial Reporting Financial Reporting Standards (IFRS)
Standards (IFRS) (diawali dengan angka 1 dan (beginning with numbers 1 and 2) and those that
2) dan tidak merujuk pada IFRS (diawali do not refer to IFRS (beginning with numbers
dengan angka 3 dan 4). 3 and 4).
x. Standar, Amendemen/Penyesuaian dan x. Standards, Amendments/Improvements
Interpretasi Standar Telah Diterbitkan Tapi Interpretations to Standards Issued but not
Belum Diterapkan yet Adopted
Amendemen standar akuntansi yang telah The following accounting standards amendments
dikeluarkan belum efektif pada periode yang have been published that are not yet effective for
berakhir 30 September 2024 dan belum the period ended September 30, 2024 and have
diterapkan secara dini oleh Perusahaan. not been early adopted by the Company. The
Perusahaan sedang menganalisa dan belum Company is still assessing and has not
menentukan dampak penerapan amandemen determined the impact of these accounting
standar akuntansi tersebut terhadap laporan standards amendments on the Company’s
financial statements.
keuangan Perusahaan.
Mulai efektif pada atau setelah 1 Januari Effective beginning on or after January 1,
2025 2025
Amandemen PSAK 117: Kontrak Asuransi Amendment to PSAK 117: Insurance Contract.
PSAK 117 mengatur relaksasi beberapa PSAK 117 regulates the relaxation of several
ketentuan antara lain berupa penambahan provisions, including the addition of scope
pengecualian ruang lingkup, penyesuaian exceptions, adjustments to the presentation of
penyajian laporan keuangan, penerapan opsi financial statements, application of risk mitigation
mitigasi risiko dan beberapa modifikasi pada options and some modifications to transitional
ketentuan transisi. PSAK 74 juga mensyaratkan provisions. PSAK 117 also requires a clear
pemisahan yang jelas antara pendapatan yang separation between income generated from the
insurance business and from investment
dihasilkan dari bisnis asuransi dengan yang
activities.
berasal dari kegiatan investasi.
55
Page 62
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI 2. MATERIAL ACCOUNTING POLICY INFORMATION
MATERIAL (lanjutan) (continued)
x. Standar, Amendemen/Penyesuaian dan x. Standards, Amendments/Improvements
Interpretasi Standar Telah Diterbitkan Tapi Interpretations to Standards Issued but not
Belum Diterapkan (lanjutan) yet Adopted (continued)
Mulai efektif pada atau setelah 1 Januari Effective beginning on or after January 1,
2025 (lanjutan) 2025 (continued)
Amendemen PSAK 221: Kekurangan Amendments to PSAK 221: Lack of
Ketertukaran Exchangeability
Ketika kondisi ekonomi suatu negara When a country's economic conditions
memburuk, misalnya hiperinflasi, akan deteriorate, such as hyperinflation, it can be
menyebabkan kesulitan dalam menentukan difficult to determine whether the country's
apakah mata uang negara yang bersangkutan currency is exchangeable into another currency
tertukarkan menjadi mata uang lain serta kurs as well as the exchange rate used when the
yang digunakan ketika mata uang tersebut tidak currency is not exchangeable. This amendment
tertukarkan. Amendemen ini menetapkan cara specify how to assess whether a currency is
exchangeable and how to determine a spot
menilai apakah suatu mata uang adalah
exchange rate if it is not. It also requires
tertukarkan dan bagaimana menentukan nilai
disclosure of information that enables users of
tukar spot jika mata uang tersebut tidak financial statements to understand the impact of
tertukarkan. Amendemen ini juga mensyaratkan a currency not being exchangeable.
pengungkapan informasi yang memungkinkan
pengguna laporan keuangan untuk memahami
dampak dari mata uang yang tidak tertukarkan.
3. PENGGUNAAN ESTIMASI, PERTIMBANGAN 3. MANAGEMENT USE OF ESTIMATES,
DAN ASUMSI MANAJEMEN JUDGMENTS, AND ASSUMPTIONS
Dalam penerapan kebijakan akuntansi Grup, seperti In the application of the Group’s accounting policies,
yang diungkapkan dalam Catatan 2 pada laporan which are described in Note 2 to the consolidated
keuangan konsolidasian, manajemen harus financial statements, management is required to make
membuat estimasi, pertimbangan, dan asumsi atas estimates, judgments, and assumptions about the
nilai tercatat aset dan liabilitas yang tidak tersedia carrying amounts of assets and liabilities that are not
oleh sumber-sumber lain. Estimasi dan asumsi readily apparent from other sources. The estimates
tersebut, berdasarkan pengalaman historis dan and assumptions are based on historical experience
faktor lain yang dipertimbangkan relevan. and other factors that are considered to be relevant.
Manajemen berkeyakinan bahwa pengungkapan Management believes that the following represent a
berikut telah mencakup ikhtisar estimasi, summary of the significant estimates, judgments and
pertimbangan dan asumsi signifikan yang dibuat assumptions made that affected certain reported
oleh manajemen, yang berpengaruh terhadap amounts and disclosures in the consolidated financial
jumlah-jumlah yang dilaporkan serta pengungkapan statements:
dalam laporan keuangan konsolidasian:
Pertimbangan Judgments
Pertimbangan-pertimbangan berikut dibuat oleh The following judgments are made by management in
manajemen dalam proses penerapan kebijakan the process of applying the Group’s accounting
akuntansi Grup yang memiliki dampak yang paling policies that have the most significant effects on the
signifikan terhadap jumlah-jumlah yang diakui dalam amounts recognized in the consolidated financial
laporan keuangan konsolidasian: statements:
56
Page 63
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN ESTIMASI, PERTIMBANGAN 3. MANAGEMENT USE OF ESTIMATES,
DAN ASUMSI MANAJEMEN (lanjutan) JUDGMENTS, AND ASSUMPTIONS (continued)
Pertimbangan (lanjutan) Judgments (continued)
Mata Uang Fungsional Functional Currency
Mata uang fungsional Grup adalah mata uang dari The functional currencies of the Group are the currency
lingkungan ekonomi primer dimana entitas of the primary economic environment in which each
beroperasi. Mata uang tersebut adalah mata uang entity operates. It is the currency that mainly influences
yang mempengaruhi pendapatan dan beban dari the revenue and cost of rendering services. Based on
jasa yang diberikan. Berdasarkan penilaian the Group’s management assessment, Group’s
manajemen Grup, mata uang fungsional Grup functional currency is in Rupiah.
adalah Rupiah.
Klasifikasi Aset Keuangan dan Liabilitas Keuangan Classification of Financial Assets and Financial
Liabilities
Grup menetapkan klasifikasi atas aset dan liabilitas The Group determines the classification of certain
tertentu sebagai aset keuangan dan liabilitas assets and liabilities as financial assets and financial
keuangan dengan menilai apakah aset dan liabilitas liabilities by judging if they meet the definition set forth
tersebut memenuhi kriteria yang ditetapkan dalam in PSAK 109. Accordingly, the financial assets and
PSAK 109. Dengan demikian, aset keuangan dan financial liabilities are accounted for in accordance with
liabilitas keuangan diakui sesuai dengan kebijakan the accounting policies as disclosed in Note 2t.
akuntansi seperti yang diungkapkan pada
Catatan 2t.
Menentukan Masa Sewa Kontrak dengan Opsi Classification of Financial Assets and Financial
Pembaruan dan Penghentian - Grup sebagai Liabilities
Penyewa
Grup menentukan bahwa masa sewa sebagai masa The Group determines the lease term as the non-
sewa yang tidak dapat dibatalkan, bersamaan cancellable term of the lease, together with any
dengan periode yang tercakup dalam opsi periods covered by an option to extend the lease if it
perpanjangan sewa, jika dieksekusi secara wajar is reasonably certain to be exercised, or any periods
dan pasti, atau periode yang tercakup dalam opsi covered by an option to terminate the lease, if it is
penghentian sewa, jika tidak dieksekusi secara reasonably certain not to be exercised.
wajar dan pasti.
Grup menerapkan pertimbangan dalam The Group applies judgment in evaluating whether it
mengevaluasi apakah wajar dan pasti untuk is reasonably certain whether or not to exercise the
mengeksekusi opsi untuk pembaruan atau option to renew or terminate the lease. For lease
penghentian sewa atau tidak. Untuk kontrak sewa contracts with extension or termination options,
dengan opsi perpanjangan atau pengakhiran, management need to estimate the lease term which
manajemen perlu mengestimasi masa sewa yang requires consideration of all facts and circumstances
memerlukan pertimbangan atas semua fakta dan that creates an economic incentive to exercise an
keadaan yang menciptakan insentif ekonomi untuk extension option or not to exercise termination
menggunakan opsi perpanjangan atau tidak untuk options, including any expected changes in facts and
menggunakan opsi pengakhiran, termasuk setiap circumstances from commencement date until the
perubahan yang diharapkan dalam fakta dan exercise date of the options.
keadaan dari tanggal dimulainya sampai tanggal
pelaksanaan opsi.
57
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The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN ESTIMASI, PERTIMBANGAN 3. MANAGEMENT USE OF ESTIMATES,
DAN ASUMSI MANAJEMEN (lanjutan) JUDGMENTS, AND ASSUMPTIONS (continued)
Pertimbangan (lanjutan) Judgments (continued)
Menentukan Masa Sewa Kontrak dengan Opsi Classification of Financial Assets and Financial
Pembaruan dan Penghentian - Grup sebagai Liabilities (continued)
Penyewa (lanjutan)
Opsi perpanjangan (atau periode setelah opsi Extension options (or periods after termination
penghentian) hanya termasuk dalam persyaratan options) are only included in lease terms if the Group
sewa jika Grup cukup yakin untuk menggunakan is reasonably certain to exercise the extension options
opsi perpanjangan atau tidak menggunakan opsi or not to exercise the termination options. If a
penghentian. Jika terdapat peristiwa signifikan atau significant event or a significant change in
perubahan keadaan yang signifikan yang circumstances occurs which affects this assessment
mempengaruhi penilaian ini dan masih dalam and that is within the control of the lessee, the above
kendali penyewa, maka penilaian diatas akan assessment will be reviewed.
ditelaah kembali.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama mengenai masa depan dan sumber The key assumptions concerning the future and other
utama lain dalam mengestimasi ketidakpastian pada key sources of estimation uncertainty at the reporting
tanggal pelaporan yang mempunyai risiko signifikan date that have a significant risk of causing a material
yang dapat menyebabkan penyesuaian material adjustment to the carrying amounts of assets and
terhadap nilai tercatat aset dan liabilitas dalam liabilities within the next financial period are disclosed
periode berikutnya diungkapkan di bawah ini. Grup below. The Group based its estimates and
mendasarkan estimasi dan asumsi ipada parameter assumptions on parameters available when the
yang tersedia saat laporan keuangan konsolidasian consolidated financial statements were prepared.
disusun. Kondisi yang ada dan asumsi mengenai Existing circumstances and assumptions about future
perkembangan masa depan dapat berubah karena developments may change due to market changes on
perubahan situasi pasar yang berada di luar kendali circumstances arising beyond the control of the
Grup. Perubahan tersebut tercermin dalam asumsi Group. Such changes are reflected in the
ketika keadaan tersebut terjadi. assumptions when they occur.
Nilai Wajar Aset Keuangan dan Liabilitas Keuangan Fair Value of Financial Assets and Financial
Liabilities
Grup mencatat aset keuangan dan liabilitas The Group carries certain financial assets and
keuangan tertentu pada nilai wajarnya, dan financial liabilities at fair values, and the disclosure
penyajian ini mengharuskan penggunaan estimasi. requires the use of estimates. Significant component
Komponen pengukuran nilai wajar yang signifikan of fair value measurement is determined based on
ditentukan berdasarkan bukti-bukti obyektif yang verifiable objective evidence, while timing and
dapat diverifikasi, sedangkan saat dan besaran
amount of changes in fair value might differ due to
perubahan nilai wajar dapat menjadi berbeda
karena penggunaan metode penilaian yang different valuation method used.
berbeda.
Nilai wajar aset keuangan dan liabilitas keuangan The fair value of financial assets and financial
diungkapkan pada Catatan 34. liabilities are set out in Note 34.
58
Page 65
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN ESTIMASI, PERTIMBANGAN 3. MANAGEMENT USE OF ESTIMATES,
DAN ASUMSI MANAJEMEN (lanjutan) JUDGMENTS, AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Penurunan Nilai Piutang Usaha dan Aset Kontrak Impairment of Trade Receivables and Contract
Assets
Grup menggunakan matriks provisi untuk The Group uses a provision matrix to calculate ECLs
menghitung ECL piutang usaha dan aset kontrak. for trade receivables and contract assets. The
Tingkat provisi didasarkan pada hari lewat jatuh provision rates are based on days past due for
tempo untuk pengelompokan berbagai segmen groupings of various customer segments that have
pelanggan yang memiliki pola kerugian yang serupa similar loss patterns (i.e., by geography, product type,
(yaitu, menurut geografi, jenis produk, jenis dan customer type and rating, and coverage by letters of
peringkat pelanggan, dan pertanggungan credit and other forms of credit insurance).
berdasarkan surat kredit dan bentuk asuransi kredit
lainnya).
Matriks provisi awalnya didasarkan pada tingkat The provision matrix is initially based on the Group’s
default yang diamati secara historis Grup. Grup historical observed default rates. The Group will
akan mengkalibrasi matriks untuk menyesuaikan calibrate the matrix to adjust the historical credit loss
pengalaman kerugian kredit historis dengan experience with forward-looking information. For
informasi berwawasan ke depan. Misalnya, jika instance, if forecast economic conditions are
prakiraan kondisi ekonomi diperkirakan akan expected to deteriorate over the next year which can
memburuk selama tahun depan yang dapat lead to an increased number of defaults, the historical
menyebabkan peningkatan jumlah default, maka default rates are adjusted. At every reporting date,
tingkat default historis disesuaikan. Pada setiap the historical observed default rates are updated and
tanggal pelaporan, tingkat default yang diamati changes in the forward-looking estimates are
secara historis diperbarui dan perubahan dalam analyzed.
estimasi berwawasan ke depan dianalisis.
Penilaian korelasi antara tingkat default yang The assessment of the correlation between
diamati secara historis, prakiraan kondisi ekonomi, historically observed default rates, forecast economic
dan ECL adalah estimasi signifikan. Jumlah ECL conditions, and the ECLs is a significant estimate.
sensitif terhadap perubahan keadaan dan prakiraan The ECLs amount is sensitive to changes in
kondisi ekonomi. Pengalaman kerugian kredit circumstances and forecasts of economic conditions.
historis Grup dan prakiraan kondisi ekonomi The Group's historical credit loss experience and
mungkin tidak mewakili default aktual pelanggan di forecasts of economic conditions may not necessarily
masa depan. represent actual future customer defaults.
Nilai tercatat piutang usaha dan aset kontrak Grup The carrying amounts of the Group’s trade
sebelum penyisihan diungkapkan dalam Catatan 5. receivables and contract assets before allowance are
disclosed in Note 5.
59
Page 66
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN ESTIMASI, PERTIMBANGAN 3. MANAGEMENT USE OF ESTIMATES,
DAN ASUMSI MANAJEMEN (lanjutan) JUDGMENTS, AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Taksiran Masa Manfaat Ekonomis Aset Tetap Estimated Useful Lives of Property and Equipment
Biaya perolehan aset tetap disusutkan dengan The costs of property and equipment are depreciated
menggunakan garis lurus berdasarkan taksiran on a straight-line basis over their estimated useful
masa manfaat ekonomisnya. Masa manfaat setiap lives. The useful life of each item of the Group’s
aset tetap ditentukan periode kegunaan yang property and equipment is estimated based on the
diharapkan dari aset tersebut. Estimasi ini ditentukan period over which the asset is expected to be
berdasarkan evaluasi teknis internal dan available for use. Such estimation is based on internal
pengalaman atas aset sejenis. Masa manfaat setiap technical evaluation and experience with similar
assets. The estimated useful life of each asset is
aset direviu secara periodik dan disesuaikan apabila
reviewed periodically and updated if expectations
prakiraan berbeda dengan estimasi sebelumnya differ from previous estimates due to physical wear
karena keausan, keusangan teknis dan komersial, and tear, technical or commercial obsolescence and
hukum atau keterbatasan lainnya atas pemakaian legal or other limits on the use of the asset. It is
aset. Namun terdapat kemungkinan bahwa hasil possible, however, that future results of operations
operasi dimasa mendatang dapat dipengaruhi could be materially affected by changes in the
secara signifikan oleh perubahan atas jumlah serta amounts and timing of recorded expenses brought
periode pencatatan beban yang diakibatkan karena about by changes in the factors mentioned above.
perubahan faktor yang disebutkan di atas.
Perubahan masa manfaat aset tetap dan aset A change in the estimated useful life of any item of
konsesi dapat mempengaruhi jumlah beban property and equipment and concession rights
penyusutan dan amortisasi yang diakui dan assets would affect the recorded depreciation and
penurunan nilai tercatat aset tersebut. amortization expense, respectively, and decrease in
the carrying values of these assets.
Nilai tercatat aset tetap diungkapkan dalam The carrying values of property and equipment are
Catatan 10. disclosed in Note 10.
Penurunan Nilai Aset Nonkeuangan Impairment of Non-Financial Assets
Penurunan nilai muncul saat nilai tercatat aset atau An impairment exists when the carrying value of an
unit penghasil kas melebihi nilai terpulihkannya, asset or cash-generating unit exceeds its
yang lebih besar antara nilai wajar dikurangi biaya recoverable amount, which is the higher of its fair
untuk menjual dan nilai pakainya. Nilai wajar value less costs to sell and its value in use. The fair
dikurangi biaya untuk menjual didasarkan pada value less costs to sell calculation is based on
ketersediaan data dari perjanjian penjualan yang available data from binding sales transactions in an
mengikat yang dibuat dalam transaksi normal atas arm’s length transaction of similar assets or
aset serupa atau harga pasar yang dapat diamati observable market prices less incremental costs for
dikurangi dengan biaya tambahan yang dapat disposing of the asset. The value in use calculation
diatribusikan dengan pelepasan aset. Perhitungan is based on a discounted cash flow model. The cash
nilai pakai didasarkan pada model arus kas yang flows are derived from the budget for the next five
didiskontokan. Data arus kas diambil dari anggaran years and do not include restructuring activities that
untuk lima tahun yang akan datang dan tidak the Group is not yet committed to or significant future
termasuk aktivitas restrukturisasi yang belum investments that will enhance the asset’s
dilakukan oleh Grup atau investasi signifikan performance of the cash-generating unit being
dimasa datang yang akan memutakhirkan kinerja tested. The recoverable amount is most sensitive to
aset dari UPK yang diuji. Nilai terpulihkan paling the discount rate used for the discounted cash flow
dipengaruhi oleh tingkat diskonto yang digunakan model as well as the expected future cash inflows
dalam model arus kas yang didiskontokan, and the growth rate used for extrapolation purposes.
sebagaimana juga jumlah arus kas masuk di masa
datang yang diharapkan dan tingkat pertumbuhan
yang digunakan untuk tujuan ekstrapolasi.
60
Page 67
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN ESTIMASI, PERTIMBANGAN 3. MANAGEMENT USE OF ESTIMATES,
DAN ASUMSI MANAJEMEN (lanjutan) JUDGMENTS, AND ASSUMPTIONS (continued)
Pertimbangan (lanjutan) Judgments (continued)
Penurunan Nilai Aset Nonkeuangan (lanjutan) Impairment of Non-Financial Assets (continued)
Manajemen berkeyakinan bahwa tidak ada indikasi Management believes that there is no indication of
potensi penurunan nilai aset non-keuangan per potential impairment in the value of its non-financial
30 September 2024 dan 31 Desember 2023, assets as at September 30, 2024 and December 31,
kecuali untuk aset tetap dan aset takberwujud 2023, except for property and equipment and
dalam Catatan 11 dan 12. intangible assets as disclosed in Notes 11 and 12,
respectively.
Imbalan Kerja Employee Benefits
Penentuan liabilitas imbalan kerja jangka panjang The determination of the long-term employee benefits
dipengaruhi oleh asumsi tertentu yang digunakan is dependent on the selection of certain assumptions
oleh aktuaris dalam menghitung jumlah tersebut. used by actuary in calculating such amounts. Those
Asumsi-asumsi tersebut dijelaskan dalam assumptions are described in Note 22 and include,
Catatan 22 dan mencakup, antara lain, tingkat among others, discount rate, salary increase rate,
diskonto, tingkat kenaikan gaji, tingkat mortalitas, mortality rate, disability rate, retirement age, and
tingkat disabilitas, umur pensiun, dan tingkat resignation rate, which are determined after giving
pengunduran diri yang ditentukan dengan mengacu consideration to interest rates of high-quality
pada imbal hasil pasar atas bunga obligasi goverment bonds that are denominated in the
pemerintah berkualitas tinggi dalam mata uang yang currency in which the benefits are to be paid and have
sama dengan mata uang pembayaran imbalan dan terms of maturity approximating the terms of the
memiliki jangka waktu yang mendekati estimasi related employee benefits liabilities.
jangka waktu liabilitas imbalan kerja jangka panjang
tersebut.
Hasil aktual yang berbeda dengan asumsi Actual results that differ from the Company’s
Perusahaan dibukukan pada penghasilan assumptions are charged to other comprehensive
komprehensif lain dan dengan demikian, income and therefore, generally affect the recognized
berdampak pada jumlah penghasilan komprehensif other comprehensive income and recorded obligation
lain yang diakui dan liabilitas yang tercatat pada in such future periods. While it is believed that the
periode-periode mendatang. Manajemen Company’s assumptions are reasonable and
berkeyakinan bahwa asumsi-asumsi yang appropriate, significant differences in actual
digunakan adalah tepat dan wajar, namun demikian, experience or significant changes in assumptions
perbedaan signifikan pada hasil aktual, atau may materially affect the amount of long-term
perubahan signifikan dalam asumsi-asumsi tersebut employee benefits liabilities.
dapat berdampak signifikan pada jumlah liabilitas
imbalan kerja jangka panjang.
Nilai tercatat liabilitas imbalan kerja diungkapkan The carrying amounts of employee benefits liabilities
pada Catatan 22. are disclosed in Note 22.
Pajak Penghasilan Income Taxes
Pertimbangan signifikan dilakukan dalam Significant judgment is involved in determining the
menentukan provisi atas pajak penghasilan badan. provision for corporate income tax. There are certain
Terdapat transaksi dan perhitungan tertentu yang transactions and computation for which the ultimate
penentuan pajak akhirnya adalah tidak pasti dalam tax determination is uncertain during the ordinary
kegiatan usaha normal. Grup mengakui liabilitas course of business. The Group recognizes liabilities
atas pajak penghasilan badan berdasarkan estimasi for expected corporate income tax issues based on
apakah akan terdapat tambahan pajak penghasilan estimates of whether additional corporate income tax
badan. Penjelasan lebih rinci diungkapkan dalam will be due. Further details are disclosed in Note 18.
Catatan 18.
61
Page 68
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
3. PENGGUNAAN ESTIMASI, PERTIMBANGAN 3. MANAGEMENT USE OF ESTIMATES,
DAN ASUMSI MANAJEMEN (lanjutan) JUDGMENTS AND ASSUMPTIONS (continued)
Estimasi dan Asumsi (lanjutan) Estimates and Assumptions (continued)
Aset Pajak Tangguhan Deferred Tax Assets
Aset pajak tangguhan diakui untuk semua Deferred tax assets are recognized for all temporary
perbedaan temporer antara nilai tercatat aset dan differences between the financial statements’
liabilitas pada laporan keuangan dengan dasar carrying amounts of existing assets and liabilities and
pengenaan pajak jika kemungkinan besar jumlah their respective taxes bases to the extent that it is
laba kena pajak akan memadai untuk pemanfaatan probable that taxable profit will be available against
perbedaan temporer yang diakui. Estimasi which the temporary differences can be utilized.
manajemen yang signifikan diperlukan untuk Significant management estimates are required to
menentukan jumlah aset pajak tangguhan yang determine the amount of deferred tax assets that can
diakui berdasarkan kemungkinan waktu be recognized, based upon the likely timing and the
terealisasinya dan jumlah laba kena pajak pada level of future taxable profits together with future tax
masa mendatang serta strategi perencanaan pajak planning strategies.
masa depan
Grup memiliki perbedaan temporer dan seluruh rugi The Group had total temporary differences and all
fiskal yang belum digunakan sebesar unused tax losses amounting to Rp979,644,329,625
Rp979.644.329.625 dan Rp937.303.169.657, and Rp937,303,169,657, as at September 30, 2024
masing-masing pada tanggal 30 Setptember 2024 and December 31, 2023, respectively, for which
dan 31 Desember 2023, dimana pajak penghasilan deferred income tax is not recognized.
tangguhan tidak diakui.
Rincian lebih lanjut diungkapkan dalam Further details are disclosed in Note 18f.
Catatan 18f.
Estimasi Bunga Pinjaman Inkremental untuk Sewa Estimating the Incremental Borrowing Rate for
Leases
Grup tidak dapat langsung menentukan tingkat The Group cannot readily determine the interest rate
bunga implisit dalam sewa, oleh karena itu, Grup implicit in the lease, therefore, it uses its incremental
menggunakan suku bunga pinjaman inkremental borrowing rate (IBR) to measure lease liabilities. The
(“IBR”) untuk mengukur kewajiban sewa. IBR IBR is the rate of interest that the Group would have
adalah tingkat bunga yang harus dibayar Grup untuk to pay to borrow over a similar term, and with a similar
meminjam dalam jangka waktu yang sama, dan security, the funds necessary to obtain an asset of a
dengan jaminan serupa, dana yang diperlukan similar value to the right-of-use asset in a similar
untuk memperoleh aset dengan nilai yang sama economic environment. IBR therefore reflects what
dengan aset hak-guna dalam lingkungan ekonomi the Group ‘would have to pay’, which requires
yang sama. Oleh karena itu, IBR mencerminkan apa estimation when no observable rates are available or
yang ‘harus dibayar’ oleh Grup, yang memerlukan when they need to be adjusted to reflect the terms
perkiraan ketika tidak ada tarif yang tersedia and conditions of the lease. The Group estimates the
sebagai acuan atau ketika perlu disesuaikan untuk IBR using observable inputs (such as market interest
mencerminkan syarat dan ketentuan sewa. Grup
rates).
memperkirakan IBR menggunakan input yang dapat
diamati (seperti suku bunga pasar).
62
Page 69
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS SERTA DEPOSITO 4. CASH AND CASH EQUIVALENTS AND
BERJANGKA PENDEK SHORT-TERM TIME DEPOSITS
a. Kas dan Setara Kas a. Cash and Cash Equivalents
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Kas 434.790.421 495.035.505 Cash on Hand
Bank Cash in Banks
Pihak Ketiga Third parties
Rupiah Rupiah
PT Bank Permata Tbk 217.742.845.046 89.312.421.120 PT Bank Permata Tbk
PT Bank Central Asia Tbk 109.305.546.983 140.560.163.124 PT Bank Central Asia Tbk
PT Bank Danamon Tbk 77.898.585.065 278.214.108.907 PT Bank Danamon Tbk
PT Bank HSBC Indonesia 39.645.781.448 88.362.654.785 PT Bank HSBC Indonesia
PT Bank UOB Indonesia 12.685.102.569 9.430.018.740 PT Bank UOB Indonesia
PT Bank Mandiri (Persero) Tbk 12.419.248.196 17.458.422.460 PT Bank Mandiri (Persero) Tbk
Citibank, N.A. Indonesia 8.217.147.237 13.299.057.318 Citibank, N.A. Indonesia
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 7.520.581.804 402.651.167 (Persero) Tbk
PT Bank KEB Hana 6.964.752.095 2.715.792.228 PT Bank KEB Hana
Lain-lain (masing-masing
di bawah Rp5 miliar) 11.860.245.536 7.827.235.453 Others (each below Rp5 billion)
Dolar Amerika Serikat United States Dollar
Citibank, N.A. Indonesia 12.544.176.362 8.715.828.708 Citibank, N.A. Indonesia
HSBC Bank, Philippines 5.634.620.544 17.114.358.060 HSBC Bank, Philippines
PT Bank Permata Tbk 4.806.699.505 2.670.716.709 PT Bank Permata Tbk
PT Bank HSBC Indonesia 1.533.662.267 4.413.072.648 PT Bank HSBC Indonesia
HSBC Bank Malaysia, Bhd. 1.092.870.175 4.231.861.339 HSBC Bank Malaysia, Bhd.
Lain-lain (masing-masing
di bawah Rp1 miliar) 947.959.564 1.502.466.258 Others (each below Rp1 billion)
Euro Euro
PT Bank Central Asia Tbk 610.336.748 55.462.802 PT Bank Central Asia Tbk
Dolar Singapura Singaporean Dollar
DBS Bank Ltd, Singapore 26.241.131 78.318.245 DBS Bank Ltd, Singapore
Ringgit Malaysia Malaysian Ringgit
HSBC Bank Malaysia 5.966.158.649 4.231.861.339 HSBC Bank Malaysia
AmBank (M) Berhad, Malaysia 175.273.211 327.666.347 AmBank (M) Berhad, Malaysia
CIMB Bank Berhad, Malaysia 131.746.014 222.353.172 CIMB Bank Berhad, Malaysia
Peso Filipina Philippine Peso
Union Bank of the Philippines 3.049.000.898 1.579.948.030 Union Bank of the Philippines
BDO Unibank, Inc 467.666.209 1.108.419.441 BDO Unibank, Inc
HSBC Bank, Philippines 370.695.422 2.864.887.551 HSBC Bank, Philippines
Bank of the Philippine Island 88.366.347 135.379.914 Bank of the Philippine Island
East West Bank 62.648.094 64.482.048 East West Bank
Pihak Berelasi (Catatan 6a) Related party (Note 6a)
Rupiah Rupiah
BPR Pularta Mandiri - 11.373.460 BPR Pularta Mandiri
Subtotal 541.767.957.119 696.910.981.373 Subtotal
63
Page 70
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
4. KAS DAN SETARA KAS SERTA DEPOSITO 4. CASH AND CASH EQUIVALENTS AND
BERJANGKA PENDEK (lanjutan) SHORT-TERM TIME DEPOSITS (continued)
a. Kas dan Setara Kas (lanjutan) a. Cash and Cash Equivalents (continued)
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Deposito Berjangka Time Deposits
Pihak Ketiga Third parties
Rupiah Rupiah
PT Bank Jtrust Indonesia Tbk 13.000.000.000 3.000.000.000 PT Bank Jtrust Indonesia Tbk
PT Bank Capital Indonesia Tbk 8.600.000.000 - PT Bank Capital Indonesia Tbk
PT Bank Neo Commerce Tbk - 4.500.000.000 PT Bank Neo Commerce Tbk
PT Bank Permata Tbk - 2.421.429.800 PT Bank Permata Tbk
PT Bank UOB Indonesia - 2.400.000.000 PT Bank UOB Indonesia
Ringgit Malaysia Malaysian Ringgit
AmBank (M) Berhad, Malaysia 10.375.907.248 5.971.275.578 AmBank (M) Berhad, Malaysia
Subtotal 31.975.907.248 18.292.705.378 Subtotal
Penyisihan kerugian kredit Allowance for expected
ekspektasian - pihak ketiga (309.704.886) - credit loss - third parties
Total 573.868.949.902 715.698.722.256 Total
Tingkat bunga tahunan deposito berjangka adalah The annual interest rates of time deposits are as
sebagai berikut: follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Rupiah 2,00% - 6,75% 2,00% - 6,50% Rupiah
Ringgit Malaysia 2,60% - 3,00% 2,60% - 3,00% Malaysian Ringgit
Kas di bank memperoleh bunga dengan tingkat Cash in banks earn interest at floating rates based
bunga mengambang berdasarkan tingkat bunga on daily bank deposit rates.
simpanan bank harian.
b. Deposito berjangka pendek b. Short-term time deposit
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Deposito Berjangka Time Deposits
Pihak Ketiga Third parties
Rupiah Rupiah
PT Bank Jtrust Indonesia Tbk 39.100.000.000 28.750.000.000 PT Bank Jtrust Indonesia Tbk
PT Bank Neo Commerce Tbk - 6.950.000.000 PT Bank Neo Commerce Tbk
Total 39.100.000.000 35.700.000.000 Total
Tingkat suku bunga deposito berjangka pendek Short-term time deposits earn interest rates ranging
berkisar antara 6,00% - 6,75% per tahun pada tahun from 6.00% - 6.75% per annum in 2024, with maturity
2024, dengan jatuh tempo antara 4 - 6 bulan. period of 4 - 6 months.
64
Page 71
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. PIUTANG USAHA DAN ASET KONTRAK 5. TRADE RECEIVABLES AND CONTRACT
ASSETS
a. Piutang Usaha a. Trade Receivables
Rincian piutang usaha berdasarkan pelanggan The details of trade receivables based on
adalah sebagai berikut: customers are as follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Pihak ketiga Third parties
PT Mastersystem Infotama Tbk 333.939.916.665 143.661.256.301 PT Mastersystem Infotama Tbk
PT NTT Indonesia Technology 117.813.833.570 280.089.946.083 PT NTT Indonesia Technology
PT Berca Hardayaperkasa 72.516.825.335 93.665.804.845 PT Berca Hardayaperkasa
PT Roda Data Mandiri 68.062.709.160 - PT Roda Data Mandiri
PT Multipolar Technology Tbk 60.166.215.273 71.985.780.544 PT Multipolar Technology Tbk
PT Bringin Inti Teknologi 59.216.832.525 58.391.897.402 PT Bringin Inti Teknologi
PT Packet Systems Indonesia 59.025.560.657 97.954.234.725 PT Packet Systems Indonesia
PT InfraCom Technology 58.827.080.412 56.700.720.206 PT InfraCom Technology
PT Application Solutions 45.494.675.945 8.704.520.014 PT Application Solutions
PT Metrocom Global Solusi 44.011.510.153 8.455.033.010 PT Metrocom Global Solusi
PT Espay Debit Indonesia 29.344.504.796 5.161.402.920 PT Espay Debit Indonesia
PT Digdaya Solusi Teknologi 27.320.987.220 118.532.000 PT Digdaya Solusi Teknologi
PT Eldzaky Shopping Indonesia 23.929.218.180 86.098.260 PT Eldzaky Shopping Indonesia
PT Aliansi Teknologi Indonesia 23.145.583.613 10.189.873.208 PT Aliansi Teknologi Indonesia
PT Mitra Mandiri Informatika 22.215.550.771 36.327.327.602 PT Mitra Mandiri Informatika
PT Sain Inisiatif Teknologi 20.787.982.105 6.616.561.704 PT Sain Inisiatif Teknologi
PT Bank Central Asia Tbk 20.165.024.072 2.839.471.122 PT Bank Central Asia Tbk
PT Mitra Teleinformatika Perkasa 18.542.123.536 43.348.488.981 PT Mitra Teleinformatika Perkasa
PT Ivatama Teknologi 9.151.950.000 47.204.186.051 PT Ivatama Teknologi
PT Sigma Cipta Caraka 7.148.545.460 58.476.643.985 PT Sigma Cipta Caraka
PT iForte Solusi Infotek 6.987.550.044 20.401.094.843 PT iForte Solusi Infotek
PT Sisindokom Lintasbuana 4.198.363.908 151.301.168.559 PT Sisindokom Lintasbuana
PT Dinamika Sistem Integrasi Solusi 3.584.435.074 23.969.292.198 PT Dinamika Sistem Integrasi Solusi
PT Optus Solution (IDX Partners) 4.440.000.000 20.414.074.100 PT Optus Solution (IDX Partners)
PT Inti Indotek Informatika - 27.438.578.400 PT Inti Indotek Informatika
Lain-lain (masing-masing
di bawah Rp20 miliar) 537.901.020.467 657.282.313.906 Others (each below Rp20 billion)
Subtotal 1.677.937.998.941 1.930.784.300.969 Subtotal
Penyisihan kerugian kredit Allowance for expected
ekspektasian - pihak ketiga (56.802.404.332) (51.726.276.071) credit loss - third parties
Neto 1.621.135.594.609 1.879.058.024.898 Net
Dikurangi: bagian tidak lancar (51.400.410.247) (36.707.690.352) Less: non-current portion
Piutang usaha - Trade receivables -
pihak ketiga - neto 1.569.735.184.362 1.842.350.334.546 third parties - net
Pihak berelasi (Catatan 6b) 10.024.676.707 16.996.665.747 Related parties (Note 6b)
Penyisihan kerugian
kredit ekspektasian Allowance for expected
- pihak berelasi (5.929.109.098) (7.640.325.574) credit loss - related parties
Piutang usaha - Trade receivables -
pihak berelasi - neto 4.095.567.609 9.356.340.173 related parties - net
Piutang usaha tidak dikenakan bunga dan Trade receivables are non-interest bearing, and
umumnya pada jangka waktu kredit selama generally on 14 to 60 days credit term.
14 sampai dengan 60 hari.
65
Page 72
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. PIUTANG USAHA DAN ASET KONTRAK 5. TRADE RECEIVABLES AND CONTRACT
(lanjutan) ASSETS (continued)
a. Piutang Usaha (lanjutan) a. Trade Receivables (continued)
Rincian piutang usaha berdasarkan mata uang The details of trade receivables based on their
adalah sebagai berikut: original currency are as follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Rupiah 1.648.883.767.833 1.907.702.289.878 Rupiah
Peso Filipina 17.545.420.110 12.577.020.899 Philippine Peso
Ringgit Malaysia 15.234.526.001 13.296.029.641 Malaysian Ringgit
Dolar Amerika Serikat 3.461.402.854 12.027.192.643 United States Dollar
Euro 2.837.558.850 2.178.433.655 Euro
Subtotal 1.687.962.675.648 1.947.780.966.716 Subtotal
Penyisihan kerugian kredit Allowance for expected
ekspektasian (62.731.513.430) (59.366.601.645 ) credit loss
Neto 1.625.231.162.218 1.888.414.365.071 Net
Di bawah ini adalah rincian umur piutang usaha Set out below is the detail of aging of trade
dan informasi tentang eksposur risiko kredit receivables and information about the credit risk
atas piutang usaha Grup pada tanggal exposure on the Group’s trade receivables as
30 September 2024 dan 31 Desember 2023 at September 30, 2024 and December 31, 2023
menggunakan matriks provisi: using a provision matrix:
Tingkat Penyisihan
kerugian kredit kerugian kredit
ekspektasian/ Jumlah tercatat ekspektasian/
Expected default/Carrying Allowance for
30 September 2024 credit loss rate amount of default expected credit loss September 30, 2024
Lancar 1,03% 908.393.066.339 9.323.056.870 Current
Telah jatuh tempo: Past due:
1-30 hari 1,97% 268.541.256.206 5.293.219.099 1-30 days
31-60 hari 2,36% 99.357.419.353 2.341.034.413 31-60 days
61-90 hari 3,69% 280.516.929.466 10.347.511.264 61-90 days
Lebih dari 90 hari 25,58% 131.154.004.284 35.426.691.784 More than 90 days
Total 1.687.962.675.648 62.731.513.430 Total
Tingkat Penyisihan
kerugian kredit kerugian kredit
ekspektasian/ Jumlah tercatat ekspektasian/
Expected default/Carrying Allowance for
31 Desember 2023 credit loss rate amount of default expected credit loss December 31, 2023
Lancar 0,67% 1.187.341.382.418 7.980.461.443 Current
Telah jatuh tempo: Past due:
1-30 hari 1,53% 536.312.518.505 8.181.712.944 1-30 days
31-60 hari 3,26% 92.653.880.767 3.019.554.882 31-60 days
61-90 hari 4,83% 22.478.055.574 1.086.561.273 61-90 days
Lebih dari 90 hari 15,94% 108.995.129.452 39.098.311.103 More than 90 days
Total 1.947.780.966.716 59.366.601.645 Total
66
Page 73
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. PIUTANG USAHA DAN ASET KONTRAK 5. TRADE RECEIVABLES AND CONTRACT
(lanjutan) ASSETS (continued)
a. Piutang Usaha (lanjutan) a. Trade Receivables (continued)
Mutasi penyisihan kerugian kredit ekspektasian Movements of allowance for expected credit
piutang usaha adalah sebagai berikut: loss on trade receivables are as follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Saldo awal 59.366.601.645 33.363.100.146 Beginning balance
Penyisihan selama
tahun berjalan 4.624.102.574 30.029.564.564 Provision for the year
Penghapusan (1.258.841.212) (3.398.215.904) Write-off
Efek atas dekonsolidasi Effect of deconsolidation
entitas anak (349.577) (627.847.161) of subsidiaries
Saldo akhir 62.731.513.430 59.366.601.645 Ending balance
Berdasarkan hasil penelaahan terhadap Based on the review of trade receivables as at
piutang usaha pada tanggal 30 September September 30, 2024 and December 31, 2023,
2024 dan 31 Desember 2023, Grup the Group believes that the allowances for
berkeyakinan bahwa penyisihan atas kerugian expected credit loss are sufficient to cover any
kredit ekspektasian cukup untuk menutup possible losses from uncollectible trade
kemungkinan kerugian atas tidak tertagihnya receivables in the future.
piutang usaha di kemudian hari.
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31,
31 Desember 2023, saldo piutang usaha 2023, trade receivables of the Company and
Perusahaan dan entitas anak di bawah Grup subsidiaries under KPSG and CTI Group are
KPSG dan CTI digunakan sebagai jaminan pledged as collateral for bank loan facilities
atas fasilitas-fasilitas utang bank (Catatan 15). (Note 15).
b. Aset Kontrak b. Contract Assets
Akun ini terdiri dari This account consist of:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Aset kontrak - pihak ketiga 408.910.762.611 368.523.774.813 Contract assets - third parties
Penyisihan kerugian kredit Allowance for expected
ekspektasian - pihak ketiga (15.164.738.207) (18.905.885.928) credit loss - third parties
Aset kontrak - pihak ketiga - neto 393.746.024.404 349.617.888.885 Contract assets - third parties - net
Pihak berelasi (Catatan 6b) 150.872.000 102.450.000 Related parties (Note 6b)
Aset kontrak - neto 393.896.896.404 349.720.338.885 Contract assets - net
Mutasi penyisihan kerugian kredit ekspektasian Movements of allowance for expected credit loss
aset kontrak adalah sebagai berikut: contract assets are as follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Saldo awal 18.905.885.928 9.426.834.105 Beginning balance
Penyisihan selama periode berjalan - 9.479.051.823 Provision for the period
Realisasi selama periode berjalan (3.741.147.721) - Realization for the period
Saldo akhir 15.164.738.207 18.905.885.928 Ending balance
67
Page 74
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
5. PIUTANG USAHA DAN ASET KONTRAK 5. TRADE RECEIVABLES AND CONTRACT
(lanjutan) ASSETS (continued)
b. Aset Kontrak (lanjutan) b. Contract Assets (continued)
Berdasarkan hasil penelaahan terhadap aset Based on the review of contract assets as at
kontrak pada tanggal 30 September 2024 dan September 30, 2024 and December 31, 2023,
31 Desember 2023, manajemen berkeyakinan management believes that the allowances for
bahwa penyisihan atas kerugian kredit expected credit loss are sufficient to cover any
ekspektasian cukup untuk menutup possible losses from uncollectible contract
kemungkinan kerugian atas tidak tertagihnya assets in the future.
aset kontrak di kemudian hari.
6. SIFAT, SALDO DAN TRANSAKSI DENGAN 6. NATURE, BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI WITH RELATED PARTIES
Dalam kegiatan usaha normal, Grup melakukan In the normal course of business, the Group entered
transaksi usaha dan keuangan dengan pihak-pihak into business and financial transactions with related
berelasi, berdasarkan persyaratan yang disetujui parties, which are conducted based on the agreed
kedua belah pihak. terms and conditions.
Sifat hubungan dan transaksi Grup dengan pihak The nature of the Group’s relationship and
yang berelasi adalah sebagai berikut: transactions with related parties are as follows:
Pihak Berelasi/ Hubungan/ Transaksi/
Related Parties Nature of Relationship Transaction
Pemegang saham dengan pengaruh Piutang usaha, utang pihak berelasi, obligasi
signifikan/ konversi, pendapatan dan beban
TIS Inc. The Company’s shareholder with bunga/Trade receivables, due to a related
significant influence party, convertible bond, revenue and
interest expense
Handoko Anindya Tanuadji Pemegang saham/Shareholders Jaminan/Guarantee
Kas dan setara kas dan pendapatan/
BPR Pularta Mandiri
Cash and cash equivalents and revenue
PT Indonesia Mobilindo Piutang pihak berelasi dan pendapatan
bunga/Due from related parties and
PT Nusantara Tri Bahari
interest income
Piutang usaha, piutang pihak berelasi dan
pendapatan bunga/Trade receivables,
PT Titan Investama
due from related parties and interest
income
PT Niagakarya Paramitra
PT Aristi Jasadata Utang usaha/Trade payables
Koperasi Jaga Nusantara Satu Entitas di bawah pemegang saham
PT Nusantara Terminal Terpadu dengan pengaruh signifikan Piutang usaha dan pendapatan/Trade
PT Karunia Multifinance yang sama/ receivables and revenue
PT Master Adi Jaya Entity under the same shareholders
with significant influence Piutang usaha/Trade receivables
PT Tunas Titan Maju
PT Manggala Usaha Manunggal
Aset kontrak dan pendapatan/
PT Servo Lintas Raya
Contract assets and revenue
PT Swarnadwipa Dermaga Jaya
PT Titan Mining Indonesia Aset kontrak/ Contract assets
PT Srikandi Utama Makmur
PT Bara Anugrah Sejahtera
PT Agriwangi Indonesia
Pendapatan/Revenue
PT Titan Infra Energy
PT Sriwijaya Dermaga Jaya
PT Banjarsari Pribumi
68
Page 75
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. SIFAT, SALDO DAN TRANSAKSI DENGAN 6. NATURE, BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
a. Kas dan setara kas (Catatan 4) a. Cash and cash equivalents (Note 4)
Akun ini merupakan penempatan di Bank This account represents placement in Bank
Perkreditan Rakyat (BPR) Pularta Mandiri Perkreditan Rakyat (BPR) Pularta Mandiri
masing-masing sebesar nihil dan Rp11.373.460 amounting to nil and Rp11,373,460 as at
pada tanggal 30 September 2024 dan September 30, 2024 and December 31, 2023,
31 Desember 2023. respectively.
b. Piutang usaha dan aset kontrak (Catatan 5) b. Trade receivables and contract assets (Note 6)
Akun ini terdiri dari: This account consists of:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Persentase/ Persentase/
Total/Total Percentage*) Total/Total Percentage*)
Piutang Usaha Trade receivables
PT Titan Investama 4.592.635.975 0,100% 4.592.635.975 0,085% PT Titan Investama
PT Tunas Titan Maju 1.574.801.028 0,034% 6.126.533.528 0,113% PT Tunas Titan Maju
PT Master Adi Jaya 1.320.000.000 0,029% 1.320.000.000 0,024% PT Master Adi Jaya
PT Nusantara Terminal Terpadu 903.223.634 0,020% 1.665.488.141 0,031% PT Nusantara Terminal Terpadu
PT Karunia Multifinance 273.732.800 0,006% 1.174.935.135 0,022% PT Karunia Multifinance
Lain-lain (masing-masing
di bawah Rp1 miliar) 1.360.283.270 0,030% 2.117.072.968 0,039% Others (each below Rp1 billion)
Subtotal 10.024.676.707 0,219% 16.996.665.747 0,314% Subtotal
Penyisihan kerugian
kredit ekspektasian (5.929.109.098) (0,130%) (7.640.325.574) (0,141%) Allowance for expected credit loss
Neto 4.095.567.609 0,089% 9.356.340.173 0,173% Net
Aset kontrak Contract assets
PT Titan Mining Indonesia 38.722.000 0,001% - - PT Titan Mining Indonesia
PT Manggala Usaha Manunggal 29.000.000 0,001% 27.500.000 0,001% PT Manggala Usaha Manunggal
PT Servo Lintas Raya 12.050.000 0,000% 10.050.000 0,000% PT Servo Lintas Raya
PT Swarnadwipa Dermaga Jaya 11.500.000 0,000% 10.000.000 0,000% PT Swarnadwipa Dermaga Jaya
Lain-lain (masing-masing
di bawah Rp10 juta) 59.600.000 0,001% 54.900.000 0,001% Others (each below Rp10 million)
Total 150.872.000 0,003% 102.450.000 0,002% Total
*) persentase terhadap total aset konsolidasian. *) percentage to total consolidated assets.
c. Piutang pihak berelasi c. Due from related parties
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Persentase/ Persentase/
Total/Total Percentage*) Total/Total Percentage*)
PT Titan Investama - - 111.524.734.683 2,051% PT Titan Investama
PT Indonesia Mobilindo - - 94.528.982.783 1,738% PT Indonesia Mobilindo
PT Nusantara Tri Bahari - - 3.756.361.638 0,069% PT Nusantara Tri Bahari
Subtotal - - 209.810.079.104 3,858% Subtotal
Penyisihan kerugian kredit
ekspektasian - - (10.752.075.300) (0,198%) Allowance for expected credit loss
Piutang pihak berelasi - neto - - 199.058.003.804 3,661% Due from related parties - net
*) persentase terhadap total aset konsolidasian. *) percentage to total consolidated assets.
69
Page 76
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. SIFAT, SALDO DAN TRANSAKSI DENGAN 6. NATURE, BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
c. Piutang pihak berelasi (lanjutan) c. Due from related parties (continued)
Mutasi penyisihan kerugian kredit ekspektasian Movements of allowance for expected credit loss
piutang pihak berelasi adalah sebagai berikut: due from related parties are as follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Saldo awal 10.752.075.300 45.642.849.641 Beginning balance
Pembalikan tahun Reversal for the year
berjalan (Catatan 6g) (10.752.075.300) (34.890.774.341) (Note 9g)
Saldo akhir - 10.752.075.300 Ending balance
Berdasarkan hasil penelaahan terhadap piutang Based on the review of due from related parties
pihak berelasi pada tanggal 31 Desember 2023, as at December 31, 2023, the Group believes
Grup berkeyakinan bahwa penyisihan atas that the allowances for expected credit loss are
kerugian kredit ekspektasian cukup untuk sufficient to cover any possible losses from
menutup kemungkinan kerugian atas tidak uncollectible due from related parties in the
tertagihnya piutang pihak berelasi di kemudian future.
hari.
Di bawah ini adalah ringkasan atas fasilitas- Set out below are summary of loan facilities
fasilitas pinjaman yang diberikan oleh Grup provided by the Group to the related parties:
kepada pihak-pihak berelasi:
Tanggal efektif Jangka Waktu Tingkat
Kreditur/ Peminjam/ Fasilitas/ pinjaman/ Fasilitas/ bunga/
Lenders Creditors Facility Effective loan date Facility Term Interest rate
Perusahaan/ PT Titan Pinjaman modal kerja 7 Januari 2020 30 Juni 2024/ 12% per
The Company Investama sebesar dengan June 30, 2024 tahun/annum
Rp5.000.000.000/ amendemen
Working capital loan terakhir tanggal
amounting to 28 Desember 2020/
Rp5,000,000,000. January 7, 2020
with latest
Pinjaman fasilitas deposito amendment dated
sebesar December 28, 2020
Rp79.000.000.000/
Deposit facility
amounting to
Rp79,000,000,000.
BPT PT Titan Pinjaman modal kerja 30 Desember 2019 30 Juni 2024/ 12% per
Investama sebesar dengan June 30, 2024 tahun/annum
Rp8.000.000.000/ amendemen
Working capital loan terakhir tanggal 28
amounting to Desember 2020/
Rp8,000,000,000. December 30, 2019
with latest
amendment dated
December 28, 2020
70
Page 77
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. SIFAT, SALDO DAN TRANSAKSI DENGAN 6. NATURE, BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
c. Piutang pihak berelasi (lanjutan) c. Due from related parties (continued)
Di bawah ini adalah ringkasan atas fasilitas- Set out below are summary of loan facilities
fasilitas pinjaman yang diberikan oleh Grup provided by the Group to the related parties:
kepada pihak-pihak berelasi: (lanjutan) (continued)
Tanggal efektif Jangka Waktu
Kreditur/ Peminjam/ Fasilitas/ pinjaman/ Fasilitas/ Tingkat bunga/
Lenders Creditors Facility Effective loan date Facility Term Interest rate
DNS PT Titan Pinjaman modal kerja 1 Januari 2020 30 Juni 2024/ 12% per
Investama sebesar dengan June 30, 2024 tahun/annum
Rp5.000.000.000 pada amendemen
2 Januari 2020/ terakhir tanggal
Working capital loan 28 Desember 2020/
amounting to January 1, 2020
Rp5,000,000,000 on with latest
January 2, 2020. amendment dated
December 28, 2020
DNS PT Titan Pinjaman modal kerja 1 Januari 2020 30 Juni 2024/ 12% per
(lanjutan/ Investama sebesar dengan June 30, 2024 tahun/annum
continued) Rp10.000.000.000 amendemen
pada 30 Maret 2020/ terakhir tanggal
Working capital loan 28 Desember 2020/
amounting to January 1, 2020
Rp10,000,000,000 on with latest
March 30, 2020. amendment dated
December 28, 2020
VTI PT Titan Pinjaman modal kerja 28 Desember 2020/ 30 Juni 2024/ 12% per tahun/
Investama sebesar December 28, 2020 June 30, 2024 annum
Rp18.000.000.000/
Working capital loan
amounting to
Rp18,000,000,000.
KPSG PT Titan Pinjaman modal kerja 31 Desember 2019 30 Juni 2024/ 12% per tahun/
Investama sebesar dengan June 30, 2024 annum
Rp10.000.000.000/ amendemen
Working capital loan terakhir tanggal
amounting to 28 Desember 2020/
Rp10,000,000,000. December 31, 2019
with latest
Pinjaman modal kerja amendment dated
sebesar December 28, 2020
Rp12.000.000.000/
Working capital loan
amounting to
Rp12,000,000,000.
71
Page 78
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. SIFAT, SALDO DAN TRANSAKSI DENGAN 6. NATURE, BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
c. Piutang pihak berelasi (lanjutan) c. Due from related parties (continued)
Di bawah ini adalah ringkasan atas fasilitas- Set out below are summary of loan facilities
fasilitas pinjaman yang diberikan oleh Grup provided by the Group to the related parties:
kepada pihak-pihak berelasi: (lanjutan) (continued)
Tanggal efektif Jangka Waktu
Kreditur/ Peminjam/ Fasilitas/ pinjaman/ Fasilitas/ Tingkat bunga/
Lenders Creditors Facility Effective loan date Facility Term Interest rate
Perusahaan PT Indonesia Pinjaman fasilitas 7 Januari 2020 30 Juni 2024/ 12% per
/The Mobilindo deposito sebesar dengan June 30, 2024 tahun/annum
Company Rp120.000.000.000/ amendemen
Deposit facility terakhir tanggal
amounting to 28 Desember 2020/
Rp120,000,000,000. January 7, 2020
with latest
amendment dated
December 28, 2020
DNS PT Nusantara Pinjaman modal kerja 7 Januari 2020 30 Juni 2024/ 12% per tahun/
Tri Bahari sebesar dengan June 30, 2024 annum
Rp5.000.000.000/ amendemen
Working capital loan terakhir tanggal
amounting to 28 Desember 2020/
Rp5,000,000,000. January 7, 2020
with latest
amendment dated
December 28, 2020
Penerimaan dari piutang di atas diterima secara The receipt from the above receivables are
cicilan dari tanggal 31 Juli 2023 sampai dengan collected in installment from July 31, 2023 to
tanggal 30 September 2024. Jumlah yang September 30, 2024. The collections received by
diterima oleh Grup pada periode yang berakhir the Group for the periods ended September 30,
pada 30 September 2024 dan 2023 dan 2024 and 2023 and December 31,
31 Desember 2023 adalah masing- 2023 amounted to Rp215,669,145,982,
masing sebesar Rp215.669.145.982, Rp136,392,180,527 and Rp248,779,079,450,
Rp136.392.180.527, dan Rp248.779.079.450. respectively.
Per 30 September 2024 piutang pihak berelasi As at September 30, 2024, due from related
tersebut sudah di lunasi seluruhnya. parties have been fully paid.
d. Utang usaha (Catatan 16) d. Trade payables (Note 16)
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Persentase/ Persentase/
Total/Total Percentage*) Total/Total Percentage*)
Utang usaha Trade payables
PT Aristi Jasadata 13.113.784 0,000% - - PT Aristi Jasadata
Koperasi Jaga Nusantara Satu 3.886.000 0,000% - - Koperasi Jaga Nusantara Satu
Total 16.999.784 0,000% - - Total
*) persentase terhadap total liabilitas konsolidasian. *)percentage to total consolidated liabilities.
72
Page 79
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. SIFAT, SALDO DAN TRANSAKSI DENGAN 6. NATURE, BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
e. Utang pihak berelasi e. Due to a related party
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Persentase/ Persentase/
Total/Total Percentage*) Total/Total Percentage*)
TIS Inc. - - 194.808.901.827 3,873% TIS Inc.
*) persentase terhadap total liabilitas konsolidasian. *) percentage to total consolidated liabilities.
Berdasarkan Akta No. 1 tanggal 4 November Based on the Deed No. 1 dated November 4,
2020 yang dibuat di hadapan Notaris Eritha Atur 2020 by Notary Eritha Atur Selvia Napitu, S.H.,
Selvia Napitu, S.H., M.Kn., TIS Inc., pemegang M.Kn., TIS Inc., a shareholder, agreed to
saham, menyetujui untuk memberikan provide loan to the Company amounting to
pinjaman kepada Perusahaan sebesar Rp420,000,000,000 (TIS Loan). This loan bears
Rp420.000.000.000 (TIS Loan). Pinjaman ini interest rate at 4.25% annually and will expire
dikenakan bunga sebesar 4,25% per tahun dan 1 year after drawdown date.
akan berakhir 1 tahun setelah tanggal
pencairan.
Pada tanggal 8 Januari 2021, Perusahaan On January 8, 2021, the Company drawdown
memperoleh pencairan TIS Loan sebesar the TIS Loan amounting to Rp420,000,000,000.
Rp420.000.000.000. Pinjaman digunakan untuk The loan was used to repayment loan and trade
pembayaran pinjaman dan utang usaha kepada payables to the bank and suppliers.
bank dan pemasok.
TIS Loan dijamin dengan beberapa jaminan TIS Loan is guaranteed with collaterals as
sebagai berikut: follows:
1. Gadai saham atas saham CTI yang dimiliki 1. Pledge of shares from CTI shares owned by
Perusahaan. the Company.
2. Jaminan pribadi dari Handoko Anindya 2. Personal guarantee from Handoko Anindya
Tanuadji. Tanuadji.
3. Gadai akun deposito milik Handoko 3. Pledge of bank deposit owned by Handoko
Anindya Tanuadji. Anindya Tanuadji.
Perusahaan melakukan pembayaran kembali The Company made repayment on the principal
atas nilai pokok dan bunganya masing- and its interest totaling to Rp196,681,359,970
masing sejumlah Rp196.681.359.970 dan and Rp237,576,369,863 for the nine-month
Rp237.576.369.863 untuk periode sembilan period ended September 30, 2024 and for the
bulan yang berakhir Tanggal 30 September year ended December 31, 2023 respectively.
2024 dan untuk tahun yang berakhir tanggal
31 Desember 2023.
Perjanjian telah mengalami beberapa kali The agreement has been several amended and
perubahan dan yang terakhir yaitu pada tanggal the latest of which was on January 22, 2024
22 Januari 2024 dimana berdasarkan Perjanjian whereby based on Sixth Amendment
Perubahan Keenam terhadap Akta Perjanjian Agreement to Deed of Loan Agreement No. 1
Pinjaman No. 1 tertanggal 4 November 2020, di Dated November 4, 2020, the Company and TIS
mana Perusahaan dan TIS setuju untuk agreed to reduce the principal amount of the
mengurangi jumlah pokok pinjaman loan to Rp180,000,000,000 and extend the
menjadi sebesar Rp180.000.000.000 dan repayment for a year until January 21, 2025.
memperpanjang waktu pembayaran kembali
selama 1 tahun hingga 21 Januari 2025.
73
Page 80
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. SIFAT, SALDO DAN TRANSAKSI DENGAN 6. NATURE, BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
e. Utang pihak berelasi (lanjutan) e. Due to a related party (continued)
Berdasarkan surat keterangan pelunasan Based on the loan settlement certificate dated
pinjaman tanggal 24 Juni 2024 dari TIS Inc. June 24, 2024 from TIS Inc. regarding
perihal konfirmasi bahwa ATIC telah memenuhi confirmation that ATIC has fulfilled its
kewajiban dengan menyelesaikan pinjaman obligations by completing the loan by making the
dengan melaksanakan pelunasan terakhir pada final payment on May 28, 2024.
tanggal 28 Mei 2024.
Beban bunga untuk periode sembilan bulan Total interest expenses for the nine-month
yang berakhir pada tanggal 30 September 2024 periods ended September 30, 2024 and 2023
dan 2023 adalah masing-masing sebesar amounted to Rp1,872,458,143 and
Rp1.872.458.143 dan Rp13.093.738.964. Rp13,093,738,964, respectively.
f. Obligasi konversi f. Convertible bond
TIS Inc. adalah pemegang obligasi konversi, di TIS Inc. is a bondholder of convertible bond who
mana TIS Inc. memiliki 99,908% dari jumlah owns the 99.908% from the total outstanding
obligasi konversi yang terutang (Catatan 21). amount of convertible bond (Note 21).
g. Transaksi-transaksi dengan pihak berelasi g. Transactions with related parties
i) Pendapatan (Catatan 28) i) Revenue (Note 28)
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Persentase/ Persentase/
Total/Total Percentage*) Total/Total Percentage*)
PT Servo Lintas Raya 35.106.035.243 0,556% 27.022.793.821 0,413% PT Servo Lintas Raya
PT Swarnadwipa Dermaga Jaya 22.440.786.254 0,355% 22.909.114.677 0,351% PT Swarnadwipa Dermaga Jaya
PT Manggala Usaha Manunggal 22.329.834.003 0,353% 19.709.661.522 0,302% PT Manggala Usaha Manunggal
PT Banjarsari Pribumi 5.555.385.652 0,088% 4.885.684.439 0,075% PT Banjarsari Pribumi
PT Bara Anugrah Sejahtera 2.832.022.196 0,045% 2.069.985.259 0,032% PT Bara Anugrah Sejahtera
PT Titan Infra Energy 2.436.542.448 0,039% 1.136.497.711 0,017% PT Titan Infra Energy
PT Karunia Multifinance 1.769.898.865 0,028% - - PT Karunia Multifinance
PT Nusantara Terminal Terpadu 1.126.325.110 0,018% 399.725.222 0,008% PT Nusantara Terminal Terpadu
PT Agri Wangi Indonesia 1.120.613.844 0,018% 1.240.101.088 0,019% PT Agri Wangi Indonesia
TIS Inc. 400.000.000 0,006% 2.539.560.360 0,039% TIS Inc.
PT Srikandi Utama Makmur 71.912.750 0,001% 2.775.815.781 0,042% PT Srikandi Utama Makmur
PT Sriwijaya Dermaga Jaya - - 2.246.972.716 0,034% PT Sriwijaya Dermaga Jaya
Lain-lain (masing-masing di bawah Others (each below
Rp1 miliar) 2.590.468.765 0,041% 2.536.515.951 0,039% Rp1 billion)
Total 97.779.825.130 1,548% 89.472.428.547 1,371% Total
*) persentase terhadap total pendapatan konsolidasian. *) percentage to total consolidated revenue.
ii) Transaksi lainnya ii) Other transactions
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Penghasilan bunga 5.859.066.878 33.786.202.650 Interest income
Beban bunga (Catatan 6e) (1.872.458.143) (13.093.738.964) Interest expense (Note 6e)
Pembalikan (penyisihan) Reversal of (provision for)
kerugian kredit ekspektasian expected credit losses
piutang usaha 1.711.216.476 (463.796.203) on trade receivables
Pembalikan kerugian kredit Reversal of expected
ekspektasian piutang credit losses on due from
pihak berelasi (Catatan 6c) 10.752.075.300 34.890.774.341 related parties (Note 6c)
Total - neto 16.449.900.511 55.119.441.824 Total - net
74
Page 81
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
6. SIFAT, SALDO DAN TRANSAKSI DENGAN 6. NATURE, BALANCES AND TRANSACTIONS
PIHAK-PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Imbalan jangka pendek Short-term compensations
Dewan Komisaris 9.181.600.000 6.024.000.000 Board of Commissioners
Dewan Direksi 28.416.010.839 20.303.874.896 Board of Directors
Total 37.597.610.839 26.327.874.896 Total
i. Jaminan i. Guarantee
Utang Bank Grup Group’s Bank Loans
Jaminan yang diberikan oleh pihak berelasi atas Guarantee granted by related parties to the
fasilitas kredit (Catatan 15) yang didapat Grup credit facilities (Note 15) obtained by the Group
terdiri atas: consists of:
PT Bank KEB Hana Indonesia (Hana) PT Bank KEB Hana Indonesia (Hana)
- Tanah dan Bangunan berupa Rumah - Land and Building in the form of Residential
Tinggal yang terletak di Perumahan Lippo House located in Lippo Karawaci Housing
Karawaci Cluster Cendana Golf No. 23, Cluster Taman Cendana Golf No. 23,
Kelurahan Bencongan, Kecamatan Curug, Bencongan Village, Curug District,
Tangerang, Banten, dengan total luas tanah Tangerang, Banten, with a total land area of
483 m2 dan luas bangunan 312 m2, 483 sqm and total building area of 312 sqm,
berdasarkan SHM No. 06637/Bencongan by SHM No. 06637/Bencongan registered in
tercatat atas nama Handoko Anindya the name of Handoko Anindya Tanuadji, the
Tanuadji, pemegang saham. shareholder.
- Jaminan pribadi dari Handoko Anindya - Personal guarantee from Handoko Anindya
Tanuadji, pemegang saham. Tanuadji, the shareholder.
7. PERSEDIAAN 7. INVENTORIES
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Perangkat keras dan perangkat lunak 771.997.526.555 944.380.100.808 Hardware and software
Pekerjaan dalam penyelesaian 1.332.384.681 5.635.073.166 Work in progress
Total 773.329.911.236 950.015.173.974 Total
Dikurangi: penyisihan Less: allowance
penurunan nilai persediaan (19.308.831.889) (19.143.343.210) for decline in value of inventory
Neto 754.021.079.347 930.871.830.764 Net
Mutasi penyisihan penurunan nilai persediaan Movements of allowance for decline in value of
adalah sebagai berikut: inventories are as follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Saldo awal 19.143.343.210 37.968.379.438 Beginning balance
Penyisihan (pembalikan)
periode berjalan 165.488.679 (18.825.036.228) Provision (reversal) for the period
Saldo akhir 19.308.831.889 19.143.343.210 Ending balance
75
Page 82
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
7. PERSEDIAAN (lanjutan) 7. INVENTORIES (continued)
Pekerjaan dalam penyelesaian adalah persediaan Work in progress are inventories in connection with
sehubungan dengan pekerjaan pemasangan atau the hardware and software setting up or installation
instalasi perangkat keras serta perangkat lunak. works.
Untuk periode sembilan bulan yang berakhir pada For the nine-month periods ended September 30,
tanggal 30 September 2024 dan 2023, persediaan 2024 and 2023, inventories charged to cost of
yang dibebankan sebagai beban pokok pendapatan revenue amounted to Rp5,067,332,622,060 and
masing-masing sebesar Rp5.067.332.622.060 dan Rp5,225,994,964,654 respectively.
Rp5.225.994.964.654.
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023,
31 Desember 2023, persediaan digunakan sebagai inventories are used as collateral for bank loans
jaminan atas utang bank (Catatan 15). (Note 15).
Persediaan telah diasuransikan atas kerugian dari Inventories are insured against losses from damage,
kerusakan, kebakaran, dan risiko lainnya kepada di fire, and other risks under blanketb insurance policy
bawah polis gabungan sebesar Rp659.100.000.000 with sum insured amounting to Rp659,100,000,000
pada tanggal 30 September 2024 dan as at September 30, 2024 and Rp391,525,000,000
Rp391.525.000.000 pada tanggal 31 Desember as at December 31, 2023.
2023.
Berdasarkan hasil penelaahan terhadap kondisi fisik Based on the review of the physical condition and net
dan nilai realisasi neto dari persediaan pada tanggal realizable values of inventories as at
30 September 2024 dan 31 Desember 2023, September 30, 2024 and December 31, 2023,
manajemen berpendapat bahwa penyisihan management is of the opinion that the allowance for
penurunan nilai persediaan adalah cukup. decline in value of inventory is adequate.
8. UANG MUKA, BEBAN DIBAYAR DI MUKA DAN 8. ADVANCES, PREPAID EXPENSES AND OTHER
ASET LAIN-LAIN ASSETS
Akun ini terdiri dari: This account consists of:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Lancar Current
Uang muka Advances
Pemasok 140.484.579.717 212.815.348.066 Supplier
Karyawan 1.501.946.897 2.727.661.076 Employees
Lain-lain (masing-masing
di bawah Rp1 miliar) 5.413.525.876 1.576.157.199 Others (each below Rp1 billion)
Beban dibayar di muka Prepaid expenses
Asuransi 6.926.674.133 3.301.161.352 Insurances
Sewa 1.660.445.113 1.402.195.493 Rent
Lain-lain (masing-masing
di bawah Rp1 miliar) 7.139.160.447 2.591.015.245 Others (each below Rp1 billion)
Total 163.126.332.183 224.413.538.431 Total
Tidak lancar Non-Current
Aset lain-lain Other assets
Piutang lain-lain 23.881.404.764 23.390.331.481 Other receivables
Setoran jaminan 6.423.099.268 5.679.449.196 Security deposit
Lain-lain (masing-masing
di bawah Rp1 miliar) 225.964.081 2.579.874.617 Others (each below Rp1 billion)
Total 30.530.468.113 31.649.655.294 Total
76
Page 83
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
8. UANG MUKA, BEBAN DIBAYAR DI MUKA DAN 8. ADVANCES, PREPAID EXPENSES AND OTHER
ASET LAIN-LAIN (lanjutan) ASSETS (continued)
Uang muka kepada pemasok merupakan uang Supplier advances represent advance payments to
muka yang dibayarkan kepada pemasok atas suppliers for hardware or software purchase.
pembelian perangkat keras atau perangkat lunak.
Piutang lain-lain merupakan bagian dari harga Other receivables represent part of transaction price
transaksi terkait dengan penjualan EG yang from the selling of EG that will be paid after
pembayarannya akan diterima setelah 18 bulan dari 18 months from December 18, 2023 (the completion
tanggal 18 Desember 2023 (tanggal penyelesaian date of sale transaction of EG) (Note 1c).
transaksi penjualan EG) (Catatan 1c). Piutang ini The receivables earn interest of 3.88% per annum.
memiliki bunga 3,88% per tahun. Penyelesaian The settlement of the above amount is subject to the
jumlah tersebut di atas bergantung pada ketentuan terms and fulfillment of the requirements and
dan pemenuhan persyaratan dan kondisi conditions as stipulated in the conditional sale and
sebagaimana diatur dalam perjanjian jual beli purchase agreement dated October 30, 2023.
bersyarat tertanggal 30 Oktober 2023.
9. KAS DAN SETARA KAS YANG DIBATASI 9. RESTRICTED CASH AND CASH EQUIVALENTS
PENGGUNAANNYA
Akun ini terdiri dari: This account consists of:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Rupiah Rupiah
Bank Cash in banks
PT Bank HSBC Indonesia 28.398.310.165 41.691.781.535 PT Bank HSBC Indonesia
PT Bank UOB Indonesia 27.636.869.576 16.191.923.323 PT Bank UOB Indonesia
PT Bank Digital BCA 11.628.452.367 - PT Bank Digital BCA
PT Bank Danamon Indonesia Tbk 3.300.530.110 63.537.451.621 PT Bank Danamon Indonesia Tbk
Deposito berjangka Time deposits
PT Bank Permata Tbk 33.148.526.690 29.089.409.179 PT Bank Permata Tbk
PT Bank Jtrust Indonesia Tbk 15.000.000.000 15.000.000.000 PT Bank Jtrust Indonesia Tbk
Citibank, N.A. Indonesia 14.766.897.598 14.766.897.598 Citibank, N.A. Indonesia
Subtotal 133.879.586.506 180.277.463.256 Subtotal
Penyisihan kerugian kredit Allowance for expected
Ekspektasian (268.285.680) (268.285.680) credit loss
Total 133.611.300.826 180.009.177.576 Total
Tingkat bunga deposito berjangka yang dibatasi Restricted time deposits earn interest rates ranging
penggunaannya berkisar antara 2,03% - 4,54% per from 2.03% - 4.54% per annum in 2024 (1.58% -
tahun pada tahun 2024 (1,58% - 6,00% per tahun 6.00% per annum in 2023).
pada tahun 2023).
Bank yang dibatasi penggunaannya memperoleh Restricted cash in bank earn interest at floating rates
bunga dengan tingkat bunga mengambang based on daily bank deposit rates.
berdasarkan tingkat bunga simpanan bank harian.
Kas dan setara kas yang dibatasi penggunaannya Restricted cash and cash equivalents are pledged as
digunakan sebagai jaminan atas utang bank jangka collateral for short-term bank loans obtained by the
pendek yang diperoleh Grup (Catatan 15). Group (Note 15).
77
Page 84
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS
Tanggal 30 September 2024 dan untuk As at September 30, 2024 and
Periode Sembilan Bulan yang Berakhir pada Tanggal Tersebut for the Nine-Month Period Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP 10. PROPERTY AND EQUIPMENT
Akun ini terdiri dari: This account consists of:
30 September 2024/ September 30, 2024
Efek dekonsolidasi
Saldo Awal/ Efek Translasi/ atas Entitas Anak/
Beginning Effect of Penambahan/ Pengurangan/ Reklasifikasi/ Effect of Deconsolidation Saldo Akhir/
Balance Translation Additions Deductions Reclassifications of subsidiaries Ending Balance
Harga Perolehan Cost
Tanah 76.382.691.413 - - - - - 76.382.691.413 Land
Bangunan dan prasarana 505.910.422.933 (36.761.871) 362.820.066 (1.955.901.345) - - 504.280.579.783 Buildings and improvements
Perabotan dan peralatan kantor 219.677.713.423 (1.124.649.666) 20.896.331.083 (7.547.684.212) - (43.030.839) 231.858.679.789 Furnitures and office equipment
Kendaraan 10.312.844.265 - 261.101.649 (4.786.895.420) 183.333.333 - 5.970.383.827 Vehicles
Komputer 70.981.373.201 (127.024.328) 780.594.078 (30.265.606.829) - (1.201.774.533) 40.167.561.589 Computers
Aset dalam pembangunan - Asset under construction -
bangunan dan prasarana - - 1.953.585.025 - - - 1.953.585.025 buildings and improvements
Total Harga Perolehan 883.265.045.235 (1.288.435.865) 24.254.431.901 (44.556.087.806) 183.333.333 (1.244.805.372) 860.613.481.426 Total Cost
Akumulasi Depresiasi Accumulated Depreciation
Bangunan dan prasarana 129.514.782.293 (40.127.413) 11.989.586.682 (1.883.098.746) - - 139.581.142.816 Buildings and improvements
Perabotan dan peralatan kantor 189.175.284.488 (1.096.879.657) 12.052.365.569 (6.574.110.847) - (2.689.428) 193.553.970.125 Furnitures and office equipment
Kendaraan 7.453.136.407 - 578.729.487 (3.356.917.904) 78.688.990 - 4.753.636.980 Vehicles
Komputer 65.978.741.882 (139.385.923) 1.083.963.177 (29.816.881.148) - (709.656.670) 36.396.781.318 Computer
Total Akumulasi Penyusutan 392.121.945.070 (1.276.392.993) 25.704.644.915 (41.631.008.645) 78.688.990 (712.346.098) 374.285.531.239 Total Accumulated Depreciation
Akumulasi Penurunan Nilai Accumulated Impairment
Bangunan dan prasarana 41.366.000.204 - - - - - 41.366.000.204 Buildings and improvements
Nilai Tercatat 449.777.099.961 444.961.949.983 Carrying Amount
78
Page 85
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
10. ASET TETAP (lanjutan) 10. PROPERTY AND EQUIPMENT (continued)
Akun ini terdiri dari: This account consists of:
31 Desember 2023/ December 31, 2023
Pelepasan Entitas
Saldo Awal/ Efek Translasi/ Anak/ Saldo Akhir/
Beginning Effect of Penambahan/ Pengurangan/ Divestment of Ending
Balance Translation Additions Deductions Subsidiaries Balance
Harga Perolehan Cost
Tanah 77.508.691.413 - - (1.126.000.000) - 76.382.691.413 Land
Bangunan dan prasarana 508.926.439.984 (29.038.411 ) 2.838.370.722 (4.126.720.899) (1.698.628.463) 505.910.422.933 Buildings and improvements
Perabot dan peralatan Furnitures and office
kantor 214.722.337.070 (60.227.278 ) 29.352.998.697 (17.228.979.249) (7.108.415.817) 219.677.713.423 equipment
Kendaraan 14.046.983.954 - 172.800.000 (4.924.885.779) 1.017.946.090 10.312.844.265 Vehicles
Komputer 86.820.489.500 (5.490.141 ) 1.686.928.129 (17.520.554.287) - 70.981.373.201 Computers
Total Harga Perolehan 902.024.941.921 (94.755.830 ) 34.051.097.548 (44.927.140.214) (7.789.098.190) 883.265.045.235 Total Cost
Akumulasi Depresiasi Accumulated Depreciation
Bangunan dan prasarana 116.597.955.910 (29.038.411 ) 17.545.522.668 (3.576.049.649) (1.023.608.225) 129.514.782.293 Buildings and improvements
Perabot dan peralatan kantor 193.329.514.565 (52.609.235 ) 16.764.074.595 (16.319.680.862) (4.546.014.575) 189.175.284.488 Furnitures and office equipment
Kendaraan 9.995.319.345 - 1.189.404.845 (4.632.273.341) 900.685.558 7.453.136.407 Vehicles
Komputer 80.487.887.825 (5.490.140) 2.499.348.725 (17.003.004.528) - 65.978.741.882 Computers
Total Akumulasi Penyusutan 400.410.677.645 (87.137.786 ) 37.998.350.833 (41.531.008.380) (4.668.937.242) 392.121.945.070 Total Accumulated Depreciation
Akumulasi Penurunan Nilai Accumulated Impairment
Bangunan dan prasarana 41.085.469.695 - 280.530.509 - - 41.366.000.204 Buildings and improvements
Nilai Tercatat 460.528.794.581 449.777.099.961 Carrying Amount
79
Page 86
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. ASET TETAP (lanjutan) 10. PROPERTY AND EQUIPMENT (continued)
Pengurangan Deductions
Rincian dari penjualan aset tetap adalah sebagai The details of sell of property and equipment are as
berikut: follows:
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Harga perolehan 15.150.173.171 17.721.438.533 Cost
Akumulasi penyusutan (12.225.094.010) (16.066.104.079) Accumulated depreciation
Nilai tercatat 2.925.079.161 1.655.334.454 Carrying amount
Proceed from sale of
Penerimaan dari penjualan aset tetap 3.001.083.755 1.723.736.978 property and equipment
Gain on disposal of
Laba penjualan aset tetap 76.004.594 68.402.524 property and equipment
Rincian dari penghapusan aset tetap adalah The details of disposal of property and equipment are
sebagai berikut: as follows:
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Harga perolehan 29.405.914.635 - Cost
Akumulasi penyusutan (29.405.914.635) - Accumulated depreciation
Nilai tercatat - - Carrying amount
Penyusutan Depreciation
Penyusutan untuk periode sembilan bulan yang Depreciation for the nine-month periods ended
berakhir pada tanggal 30 September 2024 dan 2023 September 30, 2024 and 2023 are recognized in:
diakui pada:
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Beban pokok pendapatan 11.120.365.997 8.699.143.294 Cost of revenues
Beban umum dan General and administrative
administrasi (Catatan 31) 14.584.278.918 18.719.487.956 expenses (Note 31)
Total 25.704.644.915 27.418.631.250 Total
Hak atas tanah Land rights
Jenis kepemilikan hak atas tanah Grup beberapa Some of the Group’s titles of ownership of land rights
berupa Hak Guna Bangunan (HGB). Hak atas tanah are in the form of Hak Guna Bangunan (HGB). These
tersebut akan berakhir pada berbagai tanggal land rights have remaining terms expiring at various
sampai tahun 2049. Manajemen berkeyakinan dates up to 2049. Management believes that the
bahwa hak atas tanah tersebut dapat terms of these land rights can be renewed/extended
diperbaharui/diperpanjang pada saat jatuh tempo. upon their expiration.
Pertanggungan asuransi Insurance coverage
Pada Tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023,
31 Desember 2023, aset tetap Grup diasuransikan the Group’s property and equipment are insured
terhadap risiko kebakaran, risiko kerusuhan, risiko against fire, riot risk, the risk of damage, and other
kerusakan dan risiko lainnya dengan nilai risks with sum insured amounting to
pertanggungan masing-masing sebesar Rp408,045,936,203 and Rp328,999,164,950,
Rp408.045.936.203 dan Rp328.999.164.950. respectively.
80
Page 87
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
10. ASET TETAP (lanjutan) 10. PROPERTY AND EQUIPMENT (continued)
Informasi lainnya Other information
Berdasarkan laporan penilai independen Kantor Based on the independent appraisal report of a firm
Jasa Penilai Publik (“KJPP”), nilai wajar tanah dan of independent appraisers (“KJPP”), the fair value of
bangunan pada tanggal 30 September 2024 dan land and buildings as at September 30, 2024
31 Desember 2023 adalah masing-masing sebesar and December 31, 2023 amounted to
Rp492.063.265.000. Perhitungan nilai wajar Rp492,063,265,000. The fair value is determined
tersebut diklasifikasikan dengan level 3 pada based on level 3 of the fair value hierarchy using
hierarki nilai wajar dan dihitung dengan income, market data and depreciated replacement
menggunakan pendekatan penghasilan, data pasar cost approach.
dan biaya pengganti tersusutkan.
Beberapa aset tetap Grup dijadikan jaminan atas Certain property and equipment of the Group are
pinjaman kepada berbagai kreditur (Catatan 15). pledged as collateral to the loans obtained from
various lenders (Note 15).
Pada tanggal 30 September 2024 dan 31 Desember As at September 30, 2024 and December 31, 2023,
2023, harga perolehan aset tetap Grup yang telah the acquisition costs of Group’s property and
disusutkan penuh dan masih digunakan adalah equipment that have been fully depreciated but are
masing-masing sebesar Rp196.403.455.439 dan still being utilized amounted to Rp196,403,455,439
Rp229.744.822.977. and Rp229,744,822,977, respectively.
Penurunan nilai Impairment
Berdasarkan penilaian manajemen Grup, nilai Based on the assessment of the Group’s
tercatat aset tetap Grup pada tanggal management the carrying amount of the Group’s
30 September 2024 dan 31 Desember 2023 tidak property and equipment as at September 30, 2024
melebihi estimasi nilai yang dapat diperoleh kembali and December 31, 2023 does not exceed its
dari aset tetap tersebut, dengan demikian, estimated recoverable value, therefore, the Group’s
manajemen Grup berkeyakinan bahwa tidak ada management believes that no further impairment
penurunan nilai lebih lanjut yang harus diakui. should be recognized.
11. PROPERTI INVESTASI 11. INVESTMENT PROPERTIES
Akun ini terdiri dari: This account consists of:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Tanah Land
Commercial Intermoda - BSD City 122.688.068.182 122.688.068.182 Commercial Intermoda - BSD City
Gunung Sindur 21.000.000.000 21.000.000.000 Gunung Sindur
Total 143.688.068.182 143.688.068.182 Total
Berdasarkan penilaian dari KJPP Sugeng, Irwan, Based on the assessment of KJPP Sugeng, Irwan,
Gunawan dan Rekan pada tanggal 28 Februari 2024 Gunawan and Partners on February 28, 2024
No. 00088/2.0045-01/PI/0502/1/II/2024, nilai wajar No. 00088/2.0045-01/PI/0502/1/II/2024, the fair
properti investasi pada tanggal 30 September 2024 value of the investment property as at
dan 31 Desember 2023 adalah masing- September 30, 2024 and December 31, 2023
masing sebesar Rp162.581.791.878. Nilai wajar amounted to Rp162,581,791,878, respectively. The
yang ditentukan dengan pendekatan pasar tersebut fair value determined using market approach is
diklasifikasikan sebagai level 3 pada hierarki nilai classified as level 3 of the fair value hierarchy.
wajar.
81
Page 88
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
11. PROPERTI INVESTASI (lanjutan) 11. INVESTMENT PROPERTIES (continued)
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023,
31 Desember 2023, properti investasi (tanah the investment property (land Commercial Intermoda
Commerical Intermoda - BSD City) digunakan - BSD City) is used as collateral for the KPSG’s long-
sebagai jaminan atas pinjaman bank jangka panjang term bank loan to PT Bank Danamon Indonesia Tbk
KPSG kepada PT Bank Danamon Indonesia Tbk (Note 15).
(Catatan 15).
Tidak ada pendapatan yang dihasilkan dari properti There are no revenue from the investment properties
investasi pada tahun 2024 dan 2023. in 2024 and 2023.
Pada tanggal 30 September 2024 dan 31 Desember As at September 30, 2024 and December 31, 2023,
2023, berdasarkan evaluasi manajemen, tidak based on management’s assessment, there are no
terdapat kejadian atau peristiwa yang events or conditions that might indicate that the the
mengindikasikan bahwa nilai tercatat properti carrying value of investment properties may be
investasi mengalami penurunan nilai. impaired.
12. ASET TAKBERWUJUD 12. INTANGIBLE ASSETS
Akun ini terdiri dari: This account consists of:
30 September 2024/September 30, 2024
Saldo Awal/ Efek Translasi/
Beginning Effect of Penambahan/ Pengurangan/ Saldo Akhir/
Balance Translation Additions Disposal Ending Balance
Harga Perolehan Cost
Lisensi 21.489.533.805 - - (21.489.533.805) - Licenses
Merek dagang 330.000.000 - - - 330.000.000 Trademark
Perangkat lunak 442.430.521.574 (2.117.794) - (54.408.348.379) 388.020.055.401 Software
Aset dalam pembangunan - - 1.505.308.550 - 1.505.308.550 Assets in progress
Total Harga Perolehan 464.250.055.379 (2.117.794) 1.505.308.550 (75.897.882.184) 389.855.363.951 Total Cost
Akumulasi Amortisasi Accumulated Amortization
Lisensi 21.489.533.805 - - (21.489.533.805) - Licenses
Merek dagang 330.000.000 - - - 330.000.000 Trademark
Perangkat lunak 139.073.023.334 (2.118.422) 1.799.710.987 (13.047.953.339) 127.822.662.560 Software
Total Akumulasi Total Accumulated
Amortisasi 160.892.557.139 (2.118.422) 1.799.710.987 (34.537.487.144) 128.152.662.560 Amortization
Akumulasi Penurunan Nilai Accumulated Impairment
Perangkat lunak 298.279.623.463 - - (41.360.395.040) 256.919.228.423 Software
Nilai Tercatat 5.077.874.777 4.783.472.968 Carrying Amount
31 Desember 2023/ December 31, 2023
Saldo Awal/ Efek Translasi/ Pelepasan Entitas
Beginning Effect of Penambahan/ Anak/Divestment Saldo Akhir/
Balance Translation Additions of subsidiaries Ending Balance
Harga Perolehan Cost
Lisensi 21.489.533.805 - - - 21.489.533.805 Licenses
Merek dagang 330.000.000 - - - 330.000.000 Trademark
Perangkat lunak 445.173.153.794 (1.211.706) 4.053.491.333 (6.794.911.847) 442.430.521.574 Software
Total Harga Perolehan 466.992.687.599 (1.211.706) 4.053.491.333 (6.794.911.847) 464.250.055.379 Total Cost
Akumulasi Amortisasi Accumulated Amortization
Lisensi 21.489.533.805 - - - 21.489.533.805 Licenses
Merek dagang 316.250.000 - 13.750.000 - 330.000.000 Trademark
Perangkat lunak 136.006.690.372 (1.096.669) 9.495.548.618 (6.428.118.987) 139.073.023.334 Software
Total Akumulasi Total Accumulated
Amortisasi 157.812.474.177 (1.096.669) 9.509.298.618 (6.428.118.987) 160.892.557.139 Amortization
Akumulasi Penurunan Nilai Accumulated Impairment
Perangkat lunak 290.534.947.450 - 8.038.530.180 (293.854.167) 298.279.623.463 Software
Nilai Tercatat 18.645.265.972 5.077.874.777 Carrying Amount
82
Page 89
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET TAKBERWUJUD (lanjutan) 12. INTANGIBLE ASSETS (continued)
Amortisasi untuk periode sembilan bulan yang Amortization for the nine-month period ended
berakhir pada tanggal 30 September 2024 dan 2023 September 30, 2024 and 2023 are recognized in:
diakui pada:
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Beban pokok pendapatan 622.797.990 1.294.262.721 Cost of revenues
Beban umum dan General and administrative
administrasi (Catatan 31) 1.176.912.997 7.027.279.586 expenses (Note 31)
Total 1.799.710.987 8.321.542.307 Total
Sesuai dengan Akta Notaris No. 31 oleh Myra In accordance with the Notarial Deed by Myra
Yuwono, S.H., tanggal 9 Agustus 2012, XDCI, Yuwono, S.H., No. 31, dated August 9, 2012, XDCI,
entitas anak, membeli merek dagang PARADISE a Subsidiary, purchased the PARADISE trademark
dari PT Paradise Cipta Solusi sebesar from PT Paradise Cipta Solusi amounting to
Rp330.000.000. Merek dagang ini telah di daftarkan Rp330,000,000. This Trademark has been
di Kementerian Hukum dan Hak Asasi Manusia registered in the Ministry of Law and Human Rights
dengan nomor pendaftaran IDM000497513. with registration number IDM000497513.
Uji penurunan nilai terhadap aset takberwujud Impairment test on intangible assets
Grup menguji penurunan nilai aset takberwujud The Group performs testing of intangible assets
ketika keadaan yang mengindikasikan bahwa nilai impairment when circumstances indicate that the
tercatat mungkin mengalami penurunan nilai. carrying value may be impaired.
Grup mempertimbangkan berbagai faktor eksternal The Group considers various external and internal
dan internal ketika mereviu indikator penurunan nilai factors when reviewing for indicators of impairment
selama tahun, seperti perubahan signifikan dengan during the year as it relates to the CGU, such as
dampak yang buruk pada entitas yang telah terjadi significant changes with an adverse effect on the
selama tahun berjalan yang berkaitan dengan UPK, entity have taken place during the year, market
suku bunga pasar atau tingkat pengembalian interest rates or other market rates of return on
investasi yang telah naik selama tahun berjalan, investments have increased during the year,
keusangan atau kerusakan fisik suatu aset, kontrak obsolescence or physical damage of an asset, long-
jangka panjang dengan pembeli dan faktor-faktor term contracts with customers, among other factors.
lainnya.
Untuk tujuan pengujian penurunan nilai pada For impairment testing purposes on
tanggal 30 September 2024 dan 31 Desember September 30, 2024 and December 31, 2023, the
2023, jumlah terpulihkan UPK ditentukan recoverable amounts of the intangible assets are
berdasarkan nilai wajar UPK dengan menggunakan determined by fair value of CGU using relief from
metode relief from royalty. Berikut adalah ringkasan royalty method. The following is the summary of key
dari asumsi utama yang digunakan: assumptions used:
83
Page 90
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
12. ASET TAKBERWUJUD (lanjutan) 12. INTANGIBLE ASSETS (continued)
Asumsi-asumsi utama yang digunakan Key assumptions used
Berdasarkan penilaian manajemen Grup, nilai Based on the assessment of the Group’s
tercatat aset tak-berwujud Grup pada tanggal management the carrying amount of the Group’s
30 September 2024, manajemen Grup intangible assets as at September 30, 2024 the
berkeyakinan bahwa tidak ada penurunan nilai lebih Group’s management believes that no further
lanjut yang harus diakui. impairment should be recognized.
Pada tahun 2023, berdasarkan penelaahan In 2023, based on management’s review of the
manajemen atas potensi bisnis dari aset business potential from the intangible assets -
takberwujud - perangkat lunak, Grup mengakui rugi software, the Group recognized impairment loss on
penurunan nilai atas aset takberwujud - perangkat particular intangible assets - software (i.e.: owned-
lunak tertentu (yaitu owned-software license) software license) amounting to Rp8,038,530,180 for
sebesar Rp8.038.530.180 untuk tahun yang the year ended December 31, 2023. The recoverable
berakhir pada tanggal 31 Desember 2023. Jumlah amount is nil because the Group assessed that the
terpulihkan adalah nihil karena Grup menilai benefits generated from that software is no longer
manfaat yang dihasilkan dari perangkat lunak economical.
tersebut tidak lagi menguntungkan.
Berdasarkan penilaian manajemen Grup, nilai Based on the assessment of the Group's
tercatat aset takberwujud Grup pada tanggal management as at September 30, 2024 and
30 September 2024 dan 31 Desember 2023 (setelah December 31, 2023 (after impairment) the carrying
penurunan nilai) tidak melebihi estimasi jumlah amount of the Group's intangible assets does not
terpulihkannya, dengan demikian, manajemen Grup exceed its estimated recoverable amount, therefore,
berkeyakinan bahwa tidak ada penurunan nilai lebih the Group's management believes that no further
lanjut yang harus diakui. impairment should be recognized.
84
Page 91
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang and For the Nine-Month Periods Ended
Berakhir 30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
13. ASET HAK-GUNA 13. RIGHT-OF-USE ASSETS
Grup menyewa beberapa aset berupa bangunan kantor dan kendaraan yang The Group leases several office building and vehicles used in its operations,
digunakan dalam operasinya, yang pada umumnya memiliki masa sewa antara which generally have lease term between 2 until 22 years.
2 sampai 22 tahun.
Akun ini terdiri dari: This account consists of:
30 September 2024/ September 30, 2024
Saldo Awal/ Efek Translasi/ Penambahan/ Pengurangan/ Reklasifikasi/ Saldo Akhir/
Beginning Balance Effect of Translation Additions Deductions Reclasification Ending Balance
Harga Perolehan Cost
Bangunan kantor 23.033.631.664 134.139.962 4.763.156.793 (13.217.407.004) - 14.713.521.415 Office buildings
Kendaraan 13.777.284.316 - - (5.248.950.983) (183.333.333) 8.345.000.000 Vehicles
Total Harga Perolehan 36.810.915.980 134.139.962 4.763.156.793 (18.466.357.987) (183.333.333) 23.058.521.415 Total Cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan kantor 11.950.357.657 54.402.897 3.148.162.848 (9.836.277.024) 5.316.646.378 Office buildings
Kendaraan 6.337.881.979 - 1.957.331.674 (3.573.680.112) (78.688.990) 4.642.844.551 Vehicles
Total Akumulasi Amortisasi 18.288.239.636 54.402.897 5.105.494.522 (13.409.957.136) (78.688.990) 9.959.490.929 Total Accumulated Depreciation
Nilai Tercatat 18.522.676.344 13.099.030.486 Carrying Amount
31 Desember 2023/ December 31, 2023
Divestasi Entitas
Saldo Awal/ Efek Translasi/ Penambahan/ Pengurangan/ Anak/ Divestment Saldo Akhir/
Beginning Balance Effect of Translation Additions Deductions of Subsidiaries Ending Balance
Harga Perolehan Cost
Bangunan kantor 28.796.147.149 (1.280.466.932) 13.697.222.228 (5.529.924.254) (12.649.346.527) 23.033.631.664 Office buildings
Kendaraan 20.488.149.795 - 5.045.000.000 (8.341.063.070) (3.414.802.409) 13.777.284.316 Vehicles
Total Harga Perolehan 49.284.296.944 (1.280.466.932) 18.742.222.228 (13.870.987.324) (16.064.148.936) 36.810.915.980 Total Cost
Akumulasi Penyusutan Accumulated Depreciation
Bangunan kantor 11.530.597.660 (1.277.318.062) 7.827.670.788 (2.211.969.701) (3.918.623.028) 11.950.357.657 Office buildings
Kendaraan 13.507.406.881 - 3.180.130.823 (8.007.236.142) (2.342.419.583) 6.337.881.979 Vehicles
Total Akumulasi Amortisasi 25.038.004.541 (1.277.318.062) 11.007.801.611 (10.219.205.843) (6.261.042.611) 18.288.239.636 Total Accumulated Depreciation
Nilai Tercatat 24.246.292.403 18.522.676.344 Carrying Amount
85
Page 92
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
13. ASET HAK GUNA (lanjutan) 13. RIGHT-OF-USE ASSETS (continued)
Penyusutan dibebankan ke beban pokok Depreciation are charged cost of revenue amounting
pendapatan sebesar Rp1.102.301.685 untuk to Rp1,102,301,685 for nine-month periode ended
periode sembilan bulan yang berakhir pada September 30, 2024 and to general and
tanggal 30 September 2024 dan beban umum administrative expenses amounting to
dan administrasi masing-masing sebesar Rp4,003,192,837 and Rp7,695,298,652 for nine-
Rp4.003.192.837 dan Rp7.695.298.652 untuk month period ended September 30, 2024 and 2023,
periode sembilan bulan yang berakhir pada tanggal respectively (Note 31).
30 September 2024 dan 2023 (Catatan 31).
Pada tanggal 30 September 2024 dan 31 Desember As at September 30, 2024 and December 31, 2023,
2023, kendaraan Grup yang diperoleh melalui sewa Group’s vehicles acquired by finance lease each
masing-masing sebesar Rp8.345.000.000 dan amounting to Rp8,345,000,000 and
Rp13.777.284.316 digunakan sebagai jaminan atas Rp13,777,284,316, respectively, are used as
liabilitas sewa yang diperoleh Grup dari PT Orix collateral for lease liabilities obtained by the Group
Indonesia Finance dan PT Takari Kokoh Sejahtera, from PT Orix Indonesia Finance and PT Takari
pihak ketiga. Kokoh Sejahtera, third parties.
Pada tanggal 30 September 2024 dan 31 Desember As at September 30, 2024 and December 31, 2023,
2023, berdasarkan evaluasi manajemen, tidak based on management’s assessment, there are no
terdapat kejadian atau peristiwa yang events or conditions that might indicate that the the
mengindikasikan bahwa nilai tercatat aset hak guna carrying value of right-of-use assets may be
mengalami penurunan nilai. impaired.
14. GOODWILL 14. GOODWILL
Goodwill yang diakui muncul dari akuisisi bisnis oleh Goodwill recognized is arising from the Group’s
Grup, yang menciptakan sinergi dengan portofolio acquisitions of business, that creates synergies
Grup yang ada. with the Group’s existing portfolio.
Mutasi jumlah tercatat goodwill berdasarkan entitas Movements of the carrying amount of goodwill for
untuk periode yang berakhir pada 30 September the periods ended September 30, 2024 and
2024 dan 31 Desember 2023 adalah sebagai December 31, 2023 are as follows:
berikut:
30 September 2024/September 30, 2024
Saldo awal/ Penurunan Saldo akhir/
Beginning Penambahan/ Pelepasan/ nilai/ Ending
Nama Entitas/Entity Name balance Additions Disposal Impairment balance
PT Egeroo Inovasi Teknologi (EIT) 12.212.669.299 - - - 12.212.669.299
PT XDC Indonesia (XDCI) 8.015.000.000 - - - 8.015.000.000
PT Virtus Technology Indonesia (VTI) 99.796.880 - - - 99.796.880
Total 20.327.466.179 - - - 20.327.466.179
31 Desember 2023/December 31, 2023
Saldo awal/ Penurunan Saldo akhir/
Beginning Penambahan Pelepasan nilai/ Ending
Nama Entitas/Entity Name balance Additions Disposal Impairment balance
PT Egeroo Inovasi Teknologi (EIT) 12.212.669.299 - - - 12.212.669.299
PT XDC Indonesia (XDCI) 8.015.000.000 - - - 8.015.000.000
Computrade Technology (M) Sdn.,
Bhd., Malaysia (CTM) 7.302.948.476 - - (7.302.948.476) -
PT Xsis Mitra Utama (XMU) 4.795.271.124 - (4.795.271.124) - -
PT Virtus Technology Indonesia (VTI) 99.796.880 - - - 99.796.880
Total 32.425.685.779 - - - 20.327.466.179
86
Page 93
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. GOODWILL (lanjutan) 14. GOODWILL (continued)
Uji penurunan nilai terhadap Goodwill Impairment test on Goodwill
Dalam menguji apakah penurunan nilai goodwill In assessing whether impairment on goodwill is
diperlukan, nilai tercatat goodwill dialokasikan ke required, the carrying value of goodwill is allocated to
aset atau UPK yang relevan untuk mendapatkan the relevant assets or CGU to obtain combined
nilai tercatat kombinasian. Nilai tercatat kombinasian carrying value. The combined carrying value is
tersebut dibandingkan dengan jumlah terpulihkan compared with CGU’s recoverable amount. The
UPK. Grup menguji penurunan nilai goodwill setiap Group performs testing of goodwill impairment
tahun (pada tanggal 31 Desember) dan ketika annually (on December 31) and when circumstances
keadaan yang mengindikasikan bahwa nilai tercatat indicate that the carrying value may be impaired.
mungkin mengalami penurunan nilai.
Grup mempertimbangkan berbagai faktor eksternal The Group considers various external and internal
dan internal ketika meninjau indikator penurunan factors when reviewing for indicators of impairment
nilai selama tahun berjalan, seperti perubahan during the year as it relates to the CGU, such as
signifikan dengan dampak yang buruk pada entitas significant changes with an adverse effect on the
yang telah terjadi selama tahun berjalan, suku bunga entity have taken place during the year, market
pasar atau tingkat pengembalian investasi yang interest rates or other market rates of return on
telah naik selama tahun berjalan, keusangan atau investments have increased during the year,
kerusakan fisik suatu aset, kontrak jangka panjang obsolescence or physical damage of an asset, long-
dengan pembeli dan faktor-faktor lainnya. term contracts with customers, among other factors.
Untuk tujuan pengujian penurunan nilai pada For impairment testing purposes on December 31,
tanggal 31 Desember 2023, jumlah terpulihkan UPK 2023, the recoverable amounts of the CGU are
ditentukan berdasarkan “nilai pakai” (value-in-use) determined based on “value-in-use” using
dengan menggunakan arus kas yang didiskontokan. discounted cash flows. The following is the
Berikut adalah ringkasan dari asumsi utama yang summary of key assumptions used:
digunakan:
Asumsi-asumsi utama yang digunakan Key assumptions used
Jumlah terpulihkan UPK ditentukan berdasarkan The recoverable amount of the CGU has been
jumlah terpulihkan masing-masing entitas anak determined based on the recoverable amount of
dengan menggunakan proyeksi arus kas yang each of the subsidiaries using discounted cash flow
didiskontokan dari rencana bisnis untuk period lima projections covering a five-year period. Cash flow
tahun. Arus kas setelah periode lima tahun tidak beyond the five-year period are not extrapolated
diekstrapolasi mengingat entitas-entitas anak considering the subsidiaries engaged in technology
tersebut bergerak di bidang teknologi yang bersifat business which is rapidly change by nature and the
cepat berubah dan tingkat pertumbuhan setelah growth rate beyond the five-year period cannot be
periode lima tahun tidak dapat diukur secara andal measured reliably at this time since it will depend on
saat ini karena akan bergantung pada kemajuan the technology advancement in the future.
teknologi di masa depan.
Tingkat diskonto: tingkat diskonto sebelum pajak Discount rate: the pre-tax discount rate (WACC)
(WACC) yang digunakan pada tanggal used as at December 31, 2023 was ranging
31 Desember 2023 berkisar antara 11,55% - between 11.55% -18.53%.
18,53%.
87
Page 94
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
14. GOODWILL (lanjutan) 14. GOODWILL (continued)
Asumsi-asumsi utama yang digunakan (lanjutan) Key assumptions used (continued)
Asumsi pendapatan ditentukan berdasarkan data Revenue assumption is determined based on
historis dan proyeksi dari manajemen dan telah historical data and projections from management
disesuaikan dengan potensi usaha yang dapat and have been adjusted to the business potential
dicapai di masa yang akan datang. that can be achieved in the future.
Perubahan terhadap asumsi yang digunakan oleh Changes to the assumptions used by the
manajemen dalam menentukan jumlah terpulihkan, management to determine the recoverable value, in
khususnya tingkat diskonto dan tingkat particular the discount rate and growth rates, can
pertumbuhan, dapat berdampak signifikan pada have significant impact on the results of the
hasil pengujian. assessment.
Manajemen berkeyakinan bahwa tidak terdapat The management is of the opinion that there was no
kemungkinan yang beralasan bahwa asumsi utama reasonably possible change in any of the key
tersebut di atas dapat berubah sehingga nilai assumptions stated above that would cause the
tercatat goodwill masing-masing UPK menjadi lebih carrying amount of the goodwill allocated to each of
tinggi dari nilai terpulihkannya secara signifikan. the CGU to significantly exceed their respective
recoverable value.
Berdasarkan penilaian manajemen Grup pada Based on the assessment of the Group’s
tanggal 31 Desember 2023 yang berdasarkan pada management as at December 31, 2023 which is
laporan penilaian independen tanggal based on the appraisal report dated
27 Maret 2024, jumlah terpulihkan dari UPK terkait March 27, 2024, total recoverable amount of the
goodwill (CTM) adalah sebesar Rp4.997.786.963, CGU which the goodwill is associated (CTM)
yang mana lebih rendah dari nilai tercatatnya amounted to Rp4,997,786,963 which is lower than
sebesar Rp19.043.757.582. Manajemen mengakui its carrying amount of Rp19,043,757,582.
kerugian penurunan nilai UPK dengan mengurangi Management recognized an impairment loss in the
nilai tercatat UPK. Grup mengalokasikan kerugian CGU by reducing the carrying amount of the CGU.
penurunan nilai UPK tersebut sebagai berikut: The Group allocated the impairment loss of the
(a) goodwill yang terasosiasikan dengan UPK CGU to the following: (a) goodwill associated with
tersebut sebesar Rp7.302.948.476, (b) aset tetap the CGU which amounted to Rp7,302,948,476,
UPK sebesar Rp280.530.509 (Catatan 10), (c) aset (b) property and equipment of the CGU which
tidak lancar lain UPK sebesar Rp1.989.627.848, dan amounted to Rp280,530,509 (Note 10), (c) other
sisa yang tidak teralokasi diakui sebagai liabilitas non-current assets of the CGU amounted to
lain-lain. Rp1,989,627,848 and any remaining unallocated
amount was recognized as other liability.
Berdasarkan penilaian manajemen Grup (setelah Based on the assessment of the Group’s
penurunan nilai), nilai tercatat goodwill Grup management as at September 30, 2024 and
(setelah penurunan nilai) pada tanggal December 31, 2023, the carrying amount of
30 September 2024 dan 31 Desember 2023 tidak goodwill (after impairment) does not exceed its
melebihi estimasi jumlah terpulihkannya, dengan estimated recoverable value, therefore, the Group’s
demikian, manajemen Grup berkeyakinan bahwa management believes that no further impairment
tidak ada penurunan nilai lebih lanjut yang harus should be recognized.
diakui.
88
Page 95
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN 15. BANK LOANS AND OTHER DEBTS
30 September 2024/ September 30, 2024
Jatuh tempo Pembayaran
dalam satu selama periode
Jangka tahun/ Jangka berjalan/
Debitur/ Pendek/ Maturing Panjang/ Payments during
Kreditur/Lenders Borrower Total/Total Short-term within one year Non-current the period
PT Bank HSBC Indonesia
• Fasilitas Clean Import Loan/
Clean Import Loan Facility VTI, BPT, HIN 274.885.316.719 274.885.316.719 - - 847.730.983.867
• Temporary Facilities for Clean Import BPT - - - - 321.018.180.038
PT Bank UOB Indonesia
• Fasilitas Clean Trust Receipt/ BPT, CDT, HIN, VTI
Clean Trust Receipt Facility XDCI 251.368.696.695 251.368.696.695 - - 279.775.891.360
• Fasilitas Revolving Loan/
Revolving Loan Facility CTI - - - - 39.000.000.000
• Fasilitas Revolving Loan/
Revolving Loan Facility KPSG 79.483.609.691 79.483.609.691 - - -
-/- Provision UOB KPSG (149.095.462) (149.095.462) - - -
PT Bank Permata Tbk
BPT, CDT, HIN
• Fasilitas Omnibus RL-2/ MBT, SMG,
Omnibus RL-2 Facility ATIC, VTI 110.662.507.582 110.662.507.582 - - 220.765.422.105
• Fasilitas Revolving Loan/
Revolving Loan Facility CTI - - - - 17.500.000.000
• Fasilitas Pinjaman Rekening Koran/
Bank Overdraft Facility CTI, 2.711.697.384 2.711.697.384 - - 6.729.805.996
KPSG, SMG
PT Bank Resona Perdania
• Fasilitas Kredit No. 060354RLH/
Credit Facility No. 060354RLH KPSG - - - - 50.000.000.000
• Fasilitas Kredit No. FH0273/
Credit Facility No. FH0273 KPSG - - - - 1.679.873.986
PT Bank KEB Hana Indonesia
• Fasilitas Working Capital-1/
Working Capital-1 Facility ATIC 43.811.693.631 - 26.942.681.210 16.869.012.420 18.679.504.774
• Fasilitas Working Capital-2/
Working Capital-2 Facility ATIC 33.327.204.267 - 6.739.881.343 26.587.322.925 4.672.795.733
• Fasilitas Working Capital-3/
Working Capital-3 Facility ATIC 78.932.852.212 - 15.962.876.864 62.969.975.348 11.067.147.795
• Fasilitas Investment Loan-1/
Investment Loan-1 Facility ATIC - - - - 9.972.958.351
• Fasilitas Investment Loan-2/
Investment Loan-2 Facility ATIC - - - - 6.075.480.369
• Fasilitas Pinjaman Rekening Koran/
Bank Overdraft Facility ATIC - - - - 17.858.750.664
• -/- Provision Hanna ATIC (792.724.499) - - (792.724.499) -
Citibank, N.A. Indonesia
• Fasilitas Trade Loan/
Trade Loan Facility VTI 9.506.385.758 9.506.385.758 - - 56.681.192.842
• Fasilitas Revolving Loan
Revolving Loan Facility CTI - - - - 14.700.000.000
PT Bank Danamon Indonesia Tbk
• Fasilitas OAF Buyer/
OAF Buyer Facility VTI, BPT, HIN, CDT 74.659.761.418 74.659.761.418 - - 520.660.494.034
• Fasilitas Temporary/
Temporary Facility CTI - - - - 633.780.067.390
• Fasilitas Kredit Berjangka/
Demand Loan Facility ATIC - - - - 12.000.000.000
• Fasilitas Kredit Angsuran Berjangka/
Demand Installment Loan Facility KPSG 62.500.000.000 - 62.500.000.000 - 7.500.000.000
• -/- Provision Danamon KPSG (505.555.556) - (505.555.556) - -
PT Bank Central Asia Tbk
• Fasilitas Pinjaman Rekening Koran AAB, KPSG,
Bank Overdraft Facility SMI 6.065.003 6.065.003 - - 34.494.051.989
• -/- Provision Danamon KPSG (56.250.000) (56.250.000)
PT Bank Digital BCA
• Fasilitas Revolving Loan BPT, CDT, HIN
Revolving Loan Facility VTI, CTI, MBT 197.569.047.278 197.569.047.278 - - 148.728.204.517
PT Bank Jtrust Indonesia Tbk
• Fasilitas Credit Line/
Credit Line Facility EDR 15.000.000.000 15.000.000.000 - - -
Jumlah/Total 1.232.921.212.121 1.015.647.742.066 111.639.883.861 105.633.586.194 3.281.070.805.810
89
Page 96
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN 15. BANK LOANS AND OTHER DEBTS (continued)
(lanjutan)
31 Desember 2023/ December 31, 2023
Jatuh tempo Pembayaran
dalam satu selama periode
Jangka tahun/ Jangka berjalan/
Debitur/ Pendek/ Maturing Panjang/ Payments during
Kreditur/Lenders Borrower Total/Total Short-term within one year Non-current the period
PT Bank HSBC Indonesia
• Fasilitas Clean Import Loan/
Clean Import Loan Facility VTI, BPT, HIN 306.425.427.919 306.425.427.919 - - 1.581.339.288.335
• Temporary Facilities for Clean Import BPT 99.492.387.412 99.492.387.412 - - 19.623.812.878
PT Bank UOB Indonesia
• Fasilitas Clean Trust Receipt/ BPT, CDT, HIN, VTI
Clean Trust Receipt Facility XDCI 136.919.233.239 136.919.233.239 - - 538.744.140.255
• Fasilitas Revolving Loan/
Revolving Loan Facility CTI 14.000.000.000 14.000.000.000 - - 43.800.000.000
PT Bank Permata Tbk
BPT, CDT, HIN
• Fasilitas Omnibus RL-2/ MBT, SMG,
Omnibus RL-2 Facility ATIC, VTI 75.007.074.189 75.007.074.189 - - 1.243.998.700.290
• Fasilitas Revolving Loan/
Revolving Loan Facility CTI - - - - 52.500.000.000
• Fasilitas Pinjaman Rekening Koran/
Bank Overdraft Facility CTI, 2.912.187.941 2.912.187.941 - - 3.758.819.193
KPSG, SMG
PT Bank Resona Perdania
• Fasilitas Kredit No. 060354RLH/
Credit Facility No. 060354RLH KPSG 50.000.000.000 50.000.000.000 - - -
• Fasilitas Kredit No. FH0273/
Credit Facility No. FH0273 KPSG 1.679.873.986 - 1.679.873.986 - 1.259.905.489
• Fasilitas Kredit No. 06284FLH/
Credit Facility No. 06284FLH ATIC - - - - 15.384.000.000
• Fasilitas Kredit No. 06285FLH/
Credit Facility No. 06285FLH ATIC - - - - 5.000.000.000
• Fasilitas Kredit No. 080154RLH/
Credit Facility No. 080154RLH ATIC - - - - 5.000.000.000
• Fasilitas Kredit No. 080155FLH/
Credit Facility No. 080155FLH ATIC - - - - 15.384.000.000
• Fasilitas Kredit No. FH0105/
Credit Facility No. FH0105 ATIC - - - - 70.000.000.000
• Fasilitas Kredit No. FH0144/
Credit Facility No. FH0144 PAM - - - - 37.672.301.914
PT Bank KEB Hana Indonesia
• Fasilitas Working Capital-1/
Working Capital-1 Facility ATIC 62.093.239.149 - 25.015.656.188 37.077.582.961 22.644.482.983
• Fasilitas Working Capital-2/
Working Capital-2 Facility ATIC 89.550.000.000 - 14.924.702.064 74.625.297.936 -
• Fasilitas Working Capital-3/
Working Capital-3 Facility ATIC 37.810.000.000 - 6.301.540.871 31.508.459.129 -
Fasilitas Investment Loan-1/
Investment Loan-1 Facility ATIC 9.972.958.351 - 9.972.958.351 - 15.804.705.607
• Fasilitas Investment Loan-2/
Investment Loan-2 Facility ATIC 6.075.480.369 - 6.075.480.369 - 9.628.153.991
• Fasilitas Pinjaman Rekening Koran/
Bank Overdraft Facility ATIC 22.243.469 22.243.469 - - 6.236.589.165
Citibank, N.A. Indonesia
• Fasilitas Trade Loan/
Trade Loan Facility VTI 45.289.162.517 45.289.162.517 - - 56.970.106.691
• Fasilitas Short Term Loan/
Short Term Loan Facility CTI, VTI - - - - 24.500.000.000
PT Bank Danamon Indonesia Tbk
• Fasilitas OAF Buyer/
OAF Buyer Facility VTI, BPT, HIN, CDT 276.369.011.518 276.369.011.518 - - 930.189.985.024
• Fasilitas Temporary OAF Buyer/
OAF Buyer Temporary Facility VTI, BPT 346.031.414.947 346.031.414.947 - - -
• Fasilitas Kredit Berjangka/
Demand Loan Facility ATIC 10.000.000.000 10.000.000.000 - - 30.000.000.000
• Fasilitas Kredit Angsuran Berjangka/
Demand Installment Loan Facility KPSG 69.319.444.444 - 69.319.444.444 - -
PT Bank Central Asia Tbk
• Fasilitas Loan Facility/ AAB, KPSG
Finance Loan Facility DKI, SMI 27.392.080.900 27.392.080.900 - - 5.371.844.798
PT Bank Jtrust Indonesia Tbk
• Fasilitas Credit Line/
Credit Line Facility EDR 15.000.000.000 15.000.000.000 - - -
PT Bank Neo Commerce Tbk
• Fasiltas Modal Kerja/
Working Capital Facility VTI - - - - 5.938.578.860
Jumlah/Total 1.681.361.220.350 1.404.860.224.051 133.289.656.273 143.211.340.026 4.740.749.415.473
___
90
Page 97
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek a. Short-term Bank Loans
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Fasilitas/ Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ End of Availability Period Security Interest rate
Effective loan date
PT Bank HSBC Indonesia CTI, VTI, BPT, HIN, 1. Limit Gabungan dengan jumlah Amendemen terakhir 20 September 2025/ a. Piutang usaha milik VTI, BPT, HIN, CDT, HSBC Tradepay -
(HSBC) XDCI, JEDI, maksimum Rp523.375.000.000/ 20 September 2024/ September 20, 2025 dan MBT dengan total Rp455.712.500.000 Buyer Loan
SMG, dan/and Combined Limit with maximum credit Latest amendment (Catatan 6)/Trade receivables of VTI, BPT, 8,00% per
MBT limit of Rp523,375,000,000; September 20, 2024 HIN, CDT and MBT amounting to tahun di bawah
a. HSBC Tradepay - Buyer Loan Rp455,712,500,000 (Note 6); best lending
dengan jumlah maksimum b. Persediaan milik VTI, BPT, HIN, CDT dan rate untuk
Rp520.000.000.000/HSBC MBT dengan total Rp100.000.000.000 tahun 2024/
Tradepayl - Buyer Loan with (Catatan 7)/ Inventories of VTI, BPT, HIN, HSBC
maximum credit limit of CDT and MBT amounting to Tradepay -
Rp520,000,000,000; Rp100,000,000,000 (Note 7); Buyer Loan
b. Fasilitas Kredit Berdokumen dengan c. Margin deposito sebesar 10% dari jumlah 8.00% below
jumlah maksimum sebesar pinjaman ditempatkan pada saat pencairan best lending
USD8.100.000, kecuali CTI/ pinjaman (Catatan 9)/Deposit margin of 10% rate per annum
Documentary Credit Facility with of the total loan placed at the time of loan for 2024
maximum credit limit of disbursement (Note 9);
USD8,100,000, except CTI; d. Jaminan Perusahan dari CTI sebesar
c. Fasilitas Kredit Berdokumen dengan Rp523.375.000.000/Corporate guarantee
Permbayaran Tertunda/Berjangka from CTI, amounting to Rp523,375,000,000.
dengan jumlah maksimum sebesar
USD8.100.000, kecuali CTI/Deferred
Payment Credit Facility with
maximum credit limit of
USD8,100,000, except CTI;
d. Kredit Berdokumen Berjangka yang
Dibayar atas Unjuk dengan jumlah
maksimum sebesar USD8.100.000,
kecuali CTI/Usance Paid At Sight with
maximum credit limit of
USD8,100,000, except CTI;
91
Page 98
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
PT Bank HSBC Indonesia CTI, BPT, CDT,VTI, e. Surat Kredit Berdokumentasi Siaga Open Account
(HSBC) XDCI, HIN, JEDI, dengan jumlah maksimum sebesar Export 4,79%
(lanjutan/continued) SMG, dan/and USD250.000/Standby Letter Of per tahun di
MBT(lanjutan/ Credit with maximum credit limit of bawah best
continued) USD250,000; lending rate
f. Pinjaman Ekspor/Open Account untuk tahun
Export (Post-Shipment Seller Loan) 2024/ below
dengan jumlah maksimum best lending
Rp250.000.000.000/ rate per
Export Loan/Open Account Export annum for
(Post-Shipment Seller Loan) with 2024
maximum credit limit of
Rp250,000,000,000.
g. Pinjaman Berulang dengan jumlah
maksimum Rp50.000.000.000/
Revolving Loan with maximum credit
limit of Rp50,000,000,000.
2. Treasury Facility dengan jumlah
nosional maksimum sebesar
USD2.000.000/ Treasury Facility with
maximum notional amount of
USD2,000,000.
92
Page 99
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
HSBC Bank Malaysia CTM Trade Line dengan jumlah maksimum 26 Juli 2017/ Agustus 2017 dan a. Jaminan personal sebesar MYR480.000 dari Trade Line Facility
Berhad sebesar MYR3.200.000/Trade Line July 26, 2017 diperpanjang secara direktur/Personal guarantee for MYR480,000 from 2,90% per tahun/annum
with maximum credit limit of otomatis sampai ada a director;
MYR3,200,000. pengakhiran/August 2017 b. Surat negative pledge dari CTI /A letter of negative
and extended automatically pledge from CTI;
until terminated by the c. Transaksi pembiayaan berdasarkan kesepakatan
Parties. umum dari CTM/A financing transaction based on
general agreement from CTM;
d. Jaminan perusahaan dari CTI sebesar
MYR3.200.000/Corporate guarantee from CTI
amounting to MYR3,200,000.
PT Bank UOB Indonesia CTI, BPT, CDT, VTI, 1. Limit gabungan Multi-Option Short-term Amendemen terakhir 30 Mei 2025/May 30, 2025 a. Deposito dengan total nilai penjaminan sebesar Clean Trust Receipt
(UOB) HIN, XDCI, DNS Facility dengan jumlah maksimum 31 Mei 2024/ Rp2.500.000.000 (Catatan 9)/Deposits with a total 2024 : 8.50% per
dan/and MBT Rp350.000.000.000 dengan sublimit/ Latest amendment guaranteed value of Rp2.500.000.000 (Note 9); tahun/annum
Combined limit Multi-Option Short-term May 31, 2024 b. Piutang usaha milik BPT, CDT, HIN dan VTI
Facility with maximum credit limit of sebesar Rp247.500.000.000 (Catatan 5)/Trade 2023: 9% per
Rp350,000,000,000 with sublimit: receivables of BPT, CDT, HIN and VTI amounting tahun/annum
a. Clean Trust Receipt 1 untuk CTI, to Rp247.500.000.000 (Note 5);
BPT, CDT, VTI, dan HIN, c. Persediaan milik HIN dan VTI sebesar Revolving Credit
maksimum Rp350.000.000.000 dan Rp165.000.000.000 (Catatan 7)/Inventories of HIN 2024: 8,59% per
XDCI, MBT, maksimum and VTI amounting to Rp165.000.000.000 (Note 7); tahun/annum
Rp250.000.000.000,/Clean Trust d. Jaminan Perusahaan dari Perusahaan sebesar
Receipt 1 for CTI, BPT, CDT, VTI Rp375.000.000.000/Corporate Guarantee from 2023: 9% per
and HIN, maximum of Company amounting to Rp375.000.000.000; tahun/annum
Rp350,000,000,000 and for XDCI, e. Margin deposito sebesar 10% dari jumlah pinjaman
MBT, maximum of ditempatkan pada saat pencairan pinjaman
Rp250,000,000,000, (Catatan 9)/Deposit with guaranteed value at least
b. Trust Receipt maksimum 10% of the amount owed (Note 9).
Rp350.000.000.000/Trust Receipt
maximum Rp350,000,000,000
c. Bank Guarantee maksimum
Rp50.000.000.000/Bank Guarantee
Maximum Rp50,000,000,000
93
Page 100
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
PT Bank UOB Indonesia CTI, BPT, CDT, VTI, 2. Revolving Credit maksimum sebesar
(UOB) HIN, XDCI, DNS Rp25.000.000.000 untuk CTI, BPT,
(lanjutan/continued) dan/and MBT CDT, VTI, HIN, XDCI, MBT dan DNS/
(lanjutan/ Revolving Credit maximum amounting
continued) to Rp25,000,000,000 for CTI, BPT,
CDT, VTI, HIN, XDCI, MBT and DNS;
3. Fasilitas FX maksimum
USD5.000.000/ FX Facility maximum
USD 5,.000.,000
KPSG 1. Fasilitas Revolving Credit maksimum 4 April 2024/ 30 Mei 2025/ a. Hak Tanggungan atas tanah dan bangunan yang Fasilitas Revolving
Rp77.600.000.000/ Revolving Credit April 4, 2024 May 30, 2025 berlokasi di Komplek Ruko ITC Kosambi Blok G Credit 8,50% per
Facility, maximum Rp77,600,000,000 No.23, Kelurahan Kebon Pisang, Kecamatan tahun/ Revolving
2. Fasilitas Invoice Financing, maksimum Sumur Bandung, Bandung - Jawa Barat, Indonesia, Credit Facility
Rp30.000.000.000/Invoice Financing dengan nilai penjaminan tidak kurang dari 8.50% per annum
Facility, maximum Rp30,000,000,000 Rp1.926.000.000, sebagai berikut:/Mortgage on
land and building located at ITC Kosambi Fasilitas Invoice
Shophouse Complex Block G No.23, Kebon Pisang Financing
Village, Sumur Bandung Sub-district, Bandung - 8,50% per
West Java, Indonesia, with pledge value of not less tahun/
than Rp1,926,000,000, as follows: Invoice
- Sertifikat Hak Guna Bangunan (SHGB) No.178, Financing
atas nama PT Karyaputra Suryagemilang, dengan Facility
jangka waktu sampai dengan 24 September 8.50% per
2037./Certificate of Building Rights Title (SHGB) annum
No.178, in the name of PT Karyaputra
Suryagemilang, with a period of up to September
24, 2037.
b. Hak Tanggungan atas tanah dan bangunan yang
berloikasi di Jl. Kebon Jati No. 136, Kelurahan
Kebon Jeruk, Kecamatan Andir, Bandung - Jawa
Barat, Indonesia, dengan nilai penjaminan tidak
kurang dari Rp5.859.000.000, sebagai berikut:/
Mortgage on land and building located at Jl. Kebon
Jati No. 136, Kebon Jeruk Village, Andir Subdistrict,
Bandung - West Java, Indonesia, with a collateral
value of not less than Rp5,859,000,000, as follows:
94
Page 101
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
PT Bank UOB Indonesia KPSG (lanjutan/ c. Hak Tanggungan atas tanah dan bangunan yang
(UOB) continued) berlokasi di Komplek Ruko CBD Bidex Blok. H
(lanjutan/continued) No.16, Desa Lengkong Gudang, Kecamatan
Serpong, Tangerang – Banten, Indonesia, dengan
nilai penjaminan tidak kurang dari Rp7.230.000.000,
sebagai berikut:/Mortgage on land and building
located at CBD Bidex Shophouse Complex Blok. H
No.16, Lengkong Gudang Village, Serpong Sub-
district, Tangerang - Banten, Indonesia, with a
pledge value of not less than Rp7,230,000,000, as
follows:
- Sertipikat Hak Guna Bangunan (SHGB) No.
07058, atas nama PT Karyaputra Suryagemilang,
dengan jangka waktu sampai dengan 19 April
2046./Building Rights Title Certificate (SHGB) No.
07058, in the name of PT Karyaputra
Suryagemilang, with a period of up to April 19,
2046.
d. Hak Tanggungan atas tanah dan bangunan yang
berlokasi di Komplek Ruko CBD Bidex Blok. H
No.19-20 Lengkong Gudang, Kecamatan Serpong,
Tangerang - Banten, Indonesia, dengan nilai
penjaminan tidak kurang dari
Rp12.240.000.000,sebagai berikut:/Mortgage on
land and building located at CBD Bidex Shophouse
Complex Blok. H No.19-20 Lengkong Gudang,
Serpong Sub-district, Tangerang - Banten,
Indonesia, with pledge value of not less than
Rp12,240,000,000, as follows:
- Sertipikat Hak Guna Bangunan (SHGB) No.
05445, atas nama PT Karyaputra Suryagemilang,
dengan jangka waktu sampai dengan 16 Juli
2027./Building Rights Title Certificate (SHGB) No.
05445, in the name of PT Karyaputra
Suryagemilang, with a period of up to July 16,
2027
95
Page 102
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
PT Bank UOB Indonesia KPSG (lanjutan/ - Sertipikat Hak Guna Bangunan (SHGB) No.
(UOB) continued) 05446, atas nama PT Karyaputra Suryagemilang,
(lanjutan/continued) dengan jangka waktu sampai dengan 16 Juli
2027./Building Rights Title Certificate (SHGB) No.
05446, in the name of PT Karyaputra
Suryagemilang, with a period of up to July 16,
2027.
e. Hak Tanggungan atas tanah dan bangunan yang
berlokasi di Komplek Ruko CBD Bidex Blok. I No.
18, Desa Lengkong Gudang, Kecamatan Serpong,
Tangerang - Banten, Indonesia, dengan nilai
penjaminan tidak kurang dari Rp5.865.000.000,
sebagai berikut:/Mortgage on land and building
located at CBD Bidex Shophouse Complex Blok. I
No. 18, Lengkong Gudang Village, Serpong Sub-
district, Tangerang - Banten, Indonesia, with a
pledge value of not less than Rp5,865,000,000, as
follows
- Sertipikat Hak Guna Bangunan (SHGB) No.
05360, atas nama PT Karyaputra Suryagemilang,
dengan jangka waktu sampai dengan 01 Juni
2031./Building Rights Title Certificate (SHGB) No.
05360, in the name of PT Karyaputra
Suryagemilang, with a period of up to June 01,
2031.
f. Hak Tanggungan atas tanah dan bangunan yang
berlokasi di Jl. Ngiden Intan No. 6, Kelurahan
Ngidenjangkungan, Kecamatan Sukolilo, Surabaya -
Jawa Timur, Indonesia, dengan nilai penjaminan
tidak kurang dari Rp3.224.000.000,sebagai berikut:/
Mortgage on land and building located at Jl. Ngiden
Intan No. 6, Ngidenjangkungan Village, Sukolilo
Subdistrict, Surabaya - East Java, Indonesia, with a
pledge value of not less than Rp3,224,000,000, as
follows:
96
Page 103
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
PT Bank UOB Indonesia KPSG (lanjutan/ - Sertipikat Hak Guna Bangunan (SHGB) No. 984,
(UOB) continued) atas nama PT Karyaputra Suryagemilang, dengan
(lanjutan/continued) jangka waktu sampai dengan 11 Mei 2030./
Building Rights Title Certificate (SHGB) No. 984,
in the name of PT Karyaputra Suryagemilang,
with a period of up to May 11, 2030.
g. Hak Tanggungan atas tanah dan bangunan yang
berlokasi di Jl. Mrg Sugiyopranoto No.36, Kelurahan
Bulustalan, Kecamatan Semarang Selatan,
Semarang - Jawa Tengah, Indonesia, dengan nilai
penjaminan tidak kurang dari Rp. 5.562.000.000,
sebagai berikut:/Mortgage on land and building
located at Jl. Mrg Sugiyopranoto No.36, Bulustalan
Village, South Semarang District, Semarang -
Central Java, Indonesia, with a pledge value of not
less than Rp. 5,562,000,000, as follows:
- Sertipikat Hak Guna Bangunan (SHGB) No.
00140, atas nama PT Karyaputra Suryagemilang,
dengan jangka waktu sampai dengan 09
November 2040./Building Rights Title Certificate
(SHGB) No. 00140, in the name of PT Karyaputra
Suryagemilang, with a period of up to November
09, 2040.
h. Hak Tanggungan atas tanah dan bangunan yang
berlokasi di Jl. Adhyaksa No. 9C, Kelurahan
Masale, Kecamatan Panakkukang, Makassar –
Sulawesi Selatan, Indonesia, dengan nilai
penjaminan tidak kurang dari Rp5.557.500.000,
sebagai berikut:/Mortgage on land and building
located at Jl. Adhyaksa No. 9C, Masale Village,
Panakkukang Sub-district, Makassar - South
Sulawesi, Indonesia, with a pledge value of not less
than Rp5,557,500,000, as follows:
97
Page 104
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
PT Bank UOB Indonesia KPSG (lanjutan/ - Sertipikat Hak Guna Bangunan (SHGB) No.
(UOB) continued) 21896, atas nama PT Karyaputra Suryagemilang,
(lanjutan/continued) dengan jangka waktu sampai dengan 09 Maret
2041./Building Rights Title Certificate (SHGB) No.
21896, in the name of PT Karyaputra
Suryagemilang, with a period of up to March 09,
2041.
i. Hak Tanggungan atas tanah dan bangunan yang
berlokasi di Jl. Terusan Candi Mendut No. 17C,
Kelurahan Mojolangu, Kecamatan Lowokmaru,
Malang – Jawa Timur, Indonesia, dengan nilai
penjaminan tidak kurang dari Rp3.525.000.000,
sebagai berikut:/Mortgage on land and building
located at Jl. Terusan Candi Mendut No. 17C,
Mojolangu Village, Lowokmaru Subdistrict, Malang -
East Java, Indonesia, with a pledge value of not less
than Rp3,525,000,000, as follows:
- Sertipikat Hak Guna Bangunan (SHGB) No. 2242,
atas nama PT Karyaputra Suryagemilang, dengan
jangka waktu sampai dengan 22 September
2041./Building Rights Title Certificate (SHGB) No.
2242, in the name of PT Karyaputra
Suryagemilang, with a period of up to September
22, 2041.
98
Page 105
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
PT Bank UOB Indonesia KPSG (lanjutan/ j. Hak Tanggungan atas tanah yang berlokasi di Jl.
(UOB) continued) Ring Road Utara No. 4-5, Desa Maguwoharjo,
(lanjutan/continued) Kecamatan Depok, Sleman – Yogyakarta,
Indonesia, dengan nilai penjaminan tidak kurang
dari Rp22.275.000.000, sebagai berikut:/Mortgage
on land located at Jl. Ring Road Utara No. 4-5,
Maguwoharjo Village, Depok District, Sleman -
Yogyakarta, Indonesia, with a pledge value of not
less than Rp22,275,000,000, as follows:
- Sertipikat Hak Guna Bangunan (SHGB) No.
01612, atas nama PT Karyaputra Suryagemilang,
dengan jangka waktu sampai dengan 01 Maret
2049./Building Rights Title Certificate (SHGB) No.
01612, in the name of PT Karyaputra
Suryagemilang, with a period of up to March 01,
2049.
- Sertipikat Hak Guna Bangunan (SHGB) No.
01613, atas nama PT Karyaputra Suryagemilang,
dengan jangka waktu sampai dengan 01 Maret
2049./Building Rights Title Certificate (SHGB) No.
01613, in the name of PT Karyaputra
Suryagemilang, with a period of up to March 01,
2049.
k. Jaminan Fidusia atas piutang debitur dengan nilai
penjaminan sebesar Rp.20.000.000.000./Fiduciary
Guarantee on the debtor's receivables with a
guarantee value of Rp.20,000,000,000.
l. Jaminan Perusahaan dari PT Anabatic
Technologies Tbk. Sebesar nilai fasilitas./
Corporate Guarantee from PT Anabatic
Technologies Tbk. Amounting to the value of the
facility
99
Page 106
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
PT Bank Permata Tbk KPSG 1. Fasilitas Pinjaman Rekening Koran 18 Mei 2024/ 18 Mei 2025/ a. Tanah dan bangunan milik KPSG dengan Sertifikat Fasilitas Pinjaman
(Permata) dengan jumlah maksimal sebesar May 18, 2024 May 18, 2025 Hak Guna Bangunan (SHGB) No. 5116 yang Rekening Koran
Rp3.000.000.000 untuk terletak di Kecamatan Cibodas, Tangerang, Banten 8% per
KPSG/Overdraft facilities with (Catatan 10)/Land and building owned by KPSG tahun/Overdraft
maximum amount of with Right of Build Certificate (SHGB) No. 5116 Facilities 8% per
Rp3,000,000,000 for KPSG; located at Cibodas District, Tangerang, Banten annum
2. Fasilitas Bank Garansi dengan (Note 10);
jumlah maksimal sebesar b. Piutang usaha milik KPSG sebesar
Rp5.000.000.000 untuk KPSG, AAB, Rp8.000.000.000 (Catatan 5)/Trade receivables of
PPI, SMI, EIT/Bank Guarantee KPSG amounting to Rp8,000,000,000 (Note 5);
facilities with maximum amount of c. Jaminan Perusahaan dari Perusahaan sebesar
Rp5,000,000,000 for KPSG, AAB, Rp8.000.000.000/Corporate guarantee from the
PPI, SMI, EIT. Company amounting to Rp8,000,000,000;
d. Gadai deposito atau rekening atas nama
KPSG/Deposito or bank accounts in the name of
KPSG
100
Page 107
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
b. Utang Bank Jangka Pendek (lanjutan) b. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
PT Bank Permata Tbk Perusahaan, CTI, 1. Fasilitas Pinjaman Rekening Koran Amendemen terakhir 18 Mei 2025/ May 18, 2025 a. Piutang usaha milik Perusahaan, BPT, CDT, VTI, Fasilitas pinjaman
(Permata) BPT, CDT, DNS, (Overdraft) dengan batas maksimum tanggal 18 Mei 2024/ HIN, XDCI, DNS, MBT sebesar Rp499.512.500.000 rekening koran
(lanjutan/continued) HIN, JEDI, MBT, kredit sebesar Latest amendment (Catatan 5)/ Bank overdraft
SMG, VTI dan Rp4.000.000.000/Overdraft facility May 18, 2024 Trade receivables of the Company, BPT, CDT, VTI, facilities
XDCI, kecuali with maximum credit limit amounting HIN, XDCI, DNS, MBT amounting to Suku bunga time
disebutkan to Rp4,000,000,000; Rp499,512,500,000 (Note 5); deposit + 1% per
secara khusus 2. Fasilitas Revolving Loan 1 dengan b. Persediaan milik XDCI, dengan total tahun/
untuk masing - batas maksimum kredit sebesar Rp30.000.000.000 (Catatan 7)/Inventories of XDCI, Time deposit
masing Rp17.500.000.000/Revolving Loan 1 amounting to Rp30,000,000,000 (Note 7); interest rate + 1%
fasilitas/The facility with maximum credit limit c. Deposito milik CTI dengan nilai penjaminan per annum.
Company, CTI, amounting to Rp17,500,000,000; sebesar Rp21.500.000.000 (Catatan 9)/
BPT, CDT, DNS, 3. Fasilitas Omnibus Revolving Loan Deposits of CTI with a guaranteed value of Revolving loan
HIN, JEDI, MBT, 2/BG/SBLC/LC/SKBDN dengan batas Rp21,500,000,000 (Note 9); Suku bunga time
SMG, VTI and maksimum kredit sebesar d. Jaminan Perusahaan dari Perusahaan sebesar deposit + 1% per
XDCI, unless Rp481.375.000.000, kecuali XDCI, , Rp517.875.000.000/ tahun/ Time
specifically stated JEDI dan SMG dengan batas Corporate guarantee from the Company amounting deposit interest
for each facility maksimum kredit sebesar to Rp517,875,000,000; rate + 1% per
Rp150.000.000.000 secara Bersama- e. Margin deposito sebesar 10% dari jumlah pinjaman annum.
sama/Omnibus Revolving Loan ditempatkan pada saat pencairan pinjaman
2/BG/SBLC/LC/SKBDN facility with (Catatan 9)/Deposit with guaranteed value at least Omnibus RL-2
maximum credit limit amounting to 10% of the amount owed (Note 9). 2024: 8% per
Rp481,375,000,000, except XDCI, tahun/annum
JEDI and SMG with maximum credit
limit amounting to Rp150,000,000,000 2023: 8,25% per
together; tahun/ annum
4. Fasilitas Forex Exchange Line (FX
Line) dengan batas USD1.000.000,
kecuali dan XDCI/Forex Exchange
Line (FX Line) facility with maximum
credit limit amounting to
USD1,000,000, except and XDCI.
101
Page 108
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
PT Bank KEB Hana Perusahaan/The Company Fasilitas pinjaman cerukan, Amendemen terakhir 28 April 2025/April 28, 2025 a. Tanah dan Bangunan berupa gedung kantor yang Pinjaman Rekening
Indonesia (Hana) dengan jumlah maksimal sebesar tanggal 24 Juni terletak di Jalan Scientia Boulevard Kav. 2 Blok U Koran (IDR)/Overdraft
Rp25.000.000.000/Overdraft loan 2024/Latest No. 2, Tangerang, Banten, dengan total luas credit facility (IDR)
facility, with a maximum amount of amendment June 24, tanah 2.735 m2 dan luas bangunan 22.786 m2
Rp25,000,000,000; 2024 (Catatan 10)/ 2024: 9% per
Land and Building in form of an office building tahun/annum
located at Jalan Scientia Boulevard Kav. 2
Block U No. 2, Tangerang, Banten, with total area 2023: 9% per
of 2,735 sqm for land and 22,786 sqm. tahun/annum
b. Tanah dan Bangunan berupa gedung kantor yang
terletak di komplek ruko Dasana Indah Blok SA
No. 20 Jalan Dasana Indah, Kelurahan Bojong
Nangka, Kecamatan Kelapa Dua, Kabupaten
Tangerang, Banten, dengan Sertifikat Hak Guna
Bangunan (SHGB) No. 11689, No. 11521, No.
11522, No. 12762/
Land and Building in form of an office building
located at Cluster shop house Dasana Indah Blok
SA No. 20 Jalan Dasana Indah, Tangerang,
Banten, with Right of Build Certificate (SHGB)
No. 11689, No. 11521, No. 11522, No. 12762.
102
Page 109
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
Citibank, N.A. Indonesia CTI, BPT, HIN, VTI, Limit Gabungan dengan jumlah Amendemen terakhir Fasilitas kredit ini akan a. Deposito berjangka yang dijaminkan kepada Citibank Omnibus Trade
(Citibank) dan/and CDT maksimum USD8.250.000/Combined 12 Agustus 2024 secara otomatis sebesar Rp14.765.000.000 (Catatan 9)/Time deposit
Limit with maximum credit limit of /Latest amendment diperpanjang terus menerus pledged to Citibank amounting to Rp14,765,000,000 2024
USD8,250,000. August 12, 2024 untuk jangka waktu satu (Note 9). IDR: 7,75% per
1. Omnibus Trade dengan jumlah tahun berikutnya sejak b. Piutang usaha dan/atau persediaan milik BPT, CDT, tahun/per annum
maksimum USD6.500.000 atau setiap tanggal berakhirnya HIN dan VTI sebesar US$8.000.000 (Catatan 5 dan USD: 6,5% per
setara dengan Rp105.000.000.000 perjanjian, kecuali Citibank 7)/Trade receivables and/or inventories of BPT, CDT, tahun/per annum
yang dapat digunakan oleh BPT, memberikan pemberitahuan HIN and VTI amounting to US$8,000,000
CDT, VTI, dan HIN/Omnibus Trade 30 hari kalender sebelum (Notes 5 and 7). 2023
with maximum credit limit of suatu tanggal berakhirnya c. Jaminan Perusahaan dari Perusahaan untuk IDR: 7.25% -
USD6.500,000 or equivalent to fasilitas bahwa perjanjian ini mencakup fasilitas CTI, BPT, CDT dan VTI/Corporate 8,25% per
Rp105,000,000,000, can be used akan diakhiri/These guarantee from the Company, to cover CTI, BPT, CDT tahun/per annum
by BPT, CDT, VTI, dan HIN. facilities shall be and VTI facility. USD: 6,25% per
2. Short-term Loan dengan jumlah automatically extended for tahun/per annum
maksimum continuous one year period
Rp14.700.000.000 yang dapat after each expiry date,
digunakan oleh CTI, BPT, CDT, unless the bank notifies 30 Short-term Loan
dan VTI/Short-term Loan with calendar days prior to a
maximum credit limit of facility expiry date that the 2024: 7,75% per
Rp14.700.000.000, can be used by agreement will be tahun/annum
CTI, BPT, CDT, and VTI. terminated.
3. PFE Line dengan jumlah 2023: 8,25% per
maksimum USD600.000 yang tahun/annum
dapat digunakan oleh BPT, CDT
VTI, dan HIN/PFE Line with
maximum credit limit of
USD100,000, can be used by BPT,
CDT, VTI dan HIN.
4. Commercial Card dengan jumlah
maksimum Rp2.200.000.000 yang
dapat digunakan oleh CTI, BPT,
CDT, VTI dan HIN/Commercial
Card with maximum credit limit of
Rp2,200,000,000, can be used by
CTI, BPT, CDT, VTI and HIN.
103
Page 110
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
PT Bank Danamon Perusahaan, CTI, BPT, 1. Limit Gabungan dengan jumlah Amendemen terakhir 10 Juli 2025 /July 10, 2025 a. Margin kas yang dijaminkan kepada Danamon Rupiah/Rupiah
Indonesia Tbk CDT, VTI, HIN, maksimum 10 Juli 2024/Latest sebesar 10% dari outstanding pinjaman
(Danamon) MBT, JEDI, SMG, Rp375.000.000.000/Combined Limit amendment July 10, (Catatan 9)/Cash margin pledged to Danamon OAF Buyer
dan Q2/ The with maximum credit limit of 2023 amounting to 10% from outstanding loan (Note 9). dan/and Demand
Company, CTI, Rp375,000,000,000. b. Piutang usaha dan/atau persediaan sebesar Loan
BPT, CDT, VTI, Rp385.000.000.000 (Catatan 5 dan 7)/Trade
HIN, MBT, JEDI, a. OAF Buyer dengan jumlah receivables and/or inventories amounting to 2024: 8,10% per
SMG and Q2 maksimum Rp375.000.000.000 Rp385,000,000,000 (Notes 5 and 7). tahun/annum
yang dapat digunakan oleh c. Jaminan Perusahaan dari Perusahaan sebesar
Perusahaan, BPT, CDT, VTI, MBT, Rp385.000.000.000/ Corporate guarantee from the 2023: 8,00% -
JEDI, SMG dan HIN, kecuali untuk Company, amounting to Rp385,000,000,000. 8,25% per
Q2 sebesar tahun/annum
Rp10.000.000.000/OAF Buyer with
maximum credit limit of
Rp375,000,000,000, can be used Kredit
by The Company, BPT, CDT, VTI, Berjangka/Term
MBT, JEDI, SMG and HIN, except Credit
for Q2 amounting to
Rp10,000,000,000. 2024: 8,10% per
tahun/annum
b. Sight/Usance LC/SKBDN sublimit
trust receipt dengan jumlah 2023: 8,00% -
maksimum sebesar 8,25% per
Rp50.000.000.000 yang dapat tahun/annum
digunakan oleh Perusahaan, BPT,
CDT, VTI, MBT, JEDI, SMG dan
HIN, kecuali untuk Q2 sebesar
Rp10.000.000.000/Sight/Usance
LC/SKBDN sublimit trust receipt
with maximum credit limit of
Rp50,000,000,000, can be used by
The Company, BPT, CDT, VTI,
MBT, JEDI, SMG and HIN, except
for Q2 amounting to
Rp10,000,000,000.
104
Page 111
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
PT Bank Danamon Perusahaan, CTI, BPT, c. Bank Garansi dengan jumlah
Indonesia Tbk CDT, VTI, HIN, maksimum Rp50.000.000.000
(Danamon)/(lanjutan/ MBT, JEDI, SMG, yang dapat digunakan oleh
continued) dan Q2 (lanjutan)/ Perusahaan BPT, CDT, VTI, HIN,
The Company, MBT, JEDI, SMG, dan Q2/Bank
CTI, BPT, CDT, Guarantee with maximum amount
VTI, HIN, MBT, of Rp50,000,000,000 can be used
JEDI, SMG, and by The Company, BPT, CDT, VTI,
Q2 (continued) HIN, MBT, JEDI, SMG, and Q2.
2. Kredit Berjangka dengan jumlah
maksimum Rp10.000.000.000,
kecuali untuk Q2/Term Credit with a
maximum amount Rp10,000,000,000
except for Q2.
3. PSE Line dengan jumlah maksimum
USD800.000/PSE Line with a
maximum amount USD800,000.
105
Page 112
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability
Period
PT Bank Central Asia Tbk KPSG Fasilitas Kredit Lokal (Pinjaman Rekening Amendemen terakhir 22 23 Juli 2025/ a. 6 unit ruko milik KPSG yang terletak di Lengkong 10% per tahun/annum
(BCA) Koran) dengan nilai Juli 2024 2023/Latest July 23, 2025 Gudang, Serpong, Tangerang, Banten (Catatan
Rp15.000.000.000/Local Credit Facility amendment July 22, 10)/6 shop house units owned by KPSG located in
(Overdraft) amounting to 2023 Lengkong Gudang, Serpong, Tangerang, Banten
Rp15,000,000,000. (Note 10).
Telah dilunasi pada b. Piutang usaha KPSG sebesar Rp10.000.000.000
tanggal 25 September (Catatan 5)/KPSG’s trade receivables amounting to
2024/Has been fully Rp10,000,000,000 (Note 5).
paid at September 25,
2024.
AAB Fasilitas Kredit Lokal dengan jumlah Amendemen terakhir 27 24 Oktober 2024/ 6 unit ruko milik KPSG yang terletak di Lengkong 10% per tahun/annum
maksimal sebesar Oktober 2023/Latest October 24, 2024 Gudang, Serpong, Tangerang, Banten (Catatan 10)/
Rp9.600.000.000/Local Credit facility with amendment October 27, dan sudah tidak 6 shop house units owned by KPSG located in
maximum credit limit of 2023 diperpanjang/ and no Lengkong Gudang, Serpong, Tangerang, Banten
Rp9,600,000,000. longer extended (Note 10).
Telah dilunasi pada
tanggal 25 September
2024/Has been fully
paid at September 25,
2024.
SMI Fasilitas Kredit Lokal dengan jumlah 11 November 11 November 2024/ 1 unit ruko milik KPSG yang terletak di Curug 10% per tahun/annum
maksimal sebesar 2023/Latest amendment November 11, 2024 Sangereng, Kelapa Dua, Tangerang, Banten
Rp3.000.000.000/Local Credit facility with November 11, 2023 dan sudah tidak (Catatan 11)/1 shop house units owned by KPSG
maximum credit limit of diperpanjang/ and no located in Curug Sangereng, Kelapa Dua, Tangerang,
Rp3,000,000,000. longer extended Banten (Note 11).
PT Bank Jtrust Indonesia EDR Fasilitas Kredit Line dengan jumlah Addendum terakhir 27 28 December 2024/ Time deposits atau giro atas nama PT Emporia Digital Sebesar suku bunga
Tbk maksimal sebesar December 2023/Latest December 28, 2024 Raya Sebesar Rp15.000.000.000 (Catatan 9)/Time time deposit + 0.5% per
Rp15.000.000.000/Credit Line Facility addendum December Deposits or Giro owned by PT Emporia Digital Raya tahun/Equal to Time
with maximum credit limit of 27, 2023 amounting Rp15.000.000.000 (Note 9). deposit interest rate +
Rp15,000,000,000. 0.5% per annum
106
Page 113
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Batas Jangka Waktu Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Fasilitas/ Security Interest rate
Effective loan date End of Availability Period
PT Bank Digital BCA CTI, BPT, VT!, HIN, MBT, Fasilitas Kredit/Credit Facility Time 6 Februari 2024/ 6 Februari 2025/ February 6, Piutang dan/atau Persediaan sebesar 110% dari 8% per tahun
dan/and CDT Loan Revolving (Jointiy & February 6, 2024 2025. Plafon Fasilitas Kredit atas senilai tetap/annum
Severally Liable Borrowers) Rp330.000.000.000/ Receivables and/or fixed
dengan jumlah maksimal sebesar Inventory amounting to 110% of the Credit
Rp300.000.000.000 untuk Facility Ceiling of Rp330,000,000,000.
membiayai modal kerja
Pengadaan dan piutang usaha,
sublimit Rp50.000.000.000 dapat
digunakan untuk Operasional
usaha/ with a maximum credit limit
of Rp300,000,000,000 for
financing working capital
Procurement and business
receivables, sublimit
Rp50,000,000,000 can be used for
business operations
107
Page 114
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Pembatasan-pembatasan Covenants
Kreditur/ Entitas/ Persyaratan rasio keuangan/
Lenders Entity Financial ratio covenant
PT Bank HSBC Indonesia CTI, BPT, CDT, HIN, VTI, MBT, JEDI, SMG - Rasio Lancar minimal 1x/Current Ratio at a minimum 1x;
dan/and XDCI - Rasio EBITDA dibagi Bunga minimal 2x/EBITDA divided by Interest Ratio at minimum 2x;
- Rasio Gearing eksternal maksimal 2,5x/External gearing ratio at a maximum 2.5x.
PT Bank UOB Indonesia CTI dan entitas anak/subsidiaries - Debt Service Coverage Ratio minimal 1,25x/Debt Service Coverage Ratio minimum of 1.25x;
- Current Ratio minimal 1x/Current Ratio minimum of 1x;
- Gearing Ratio maksimal 2,5x/Gearing Ratio maximum of 2.5x.
PT Bank UOB Indonesia KPSG - Debt Service Coverage Ratio minimal 1,10x/Debt Service Coverage Ratio minimum of 1.10x;
- Current Ratio minimal 1x/Current Ratio minimum of 1x;
- Gearing Ratio maksimal 1,5x/Gearing Ratio maximum of 1.5x.
- Piutang dagang + persediaan + asset kontrak – hutang dagang – kontrak liabilitas > Pinjaman jangka pendek – Kas setara kas
(termasuk deposito)/Trade receivable + inventory + contract assets – accounts payable – contract liabilities > Short-term loans –
Cash equivalents (including deposits)
PT Bank Permata Tbk KPSG - Debt to Equity Ratio maksimal 1,5x/Debt to Equity Ratio maximum 1.5x.
Perusahaan, CTI, BPT, CDT, DNS, HIN, - Current Ratio >1x/Current ratio >1x;
MBT, VTI, XDCI, ASD, JEDI, dan SMG - Debt to Equity Ratio < 3,5x/Debt to Equity Ratio < 3.5x;
kecuali disebutkan secara khusus untuk - EBITDA Margin > 2,5%/EBITDA Margin > 2.5%;
masing – masing fasilitas/The Company, - EBITDA/Bunga > 2x/EBITDA/Interest > 2x.
CTI, BPT, CDT, DNS, HIN, MBT, VTI, XDCI,
JEDI, and SMG unless specifically stated for Khusus rasio keuangan EBITDA/Bunga > 1,5x akan dites terhadap laporan keuangan konsolidasian Perusahaan/Especially for the financial
each facility ratio EBITDA/Interest> 1.5x will be tested against the consolidated financial statements of the Company.
Citibank, N.A. Indonesia CTI, VTI, HIN, BPT dan/and CDT - EBITDA/Total Debt Service tidak kurang dari 1,20/EBITDA/Total Debt Service not less than 1.20.
108
Page 115
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Pembatasan-pembatasan (lanjutan) Covenants (continued)
Kreditur/ Entitas/ Persyaratan rasio keuangan/
Lenders Entity Financial ratio covenant
PT Bank Danamon Indonesia Tbk CTI - Current Ratio tidak kurang dari 1,00x/Current Ratio not less than 1.00x;
- Debt to EBITDA Ratio maksimum 3,5x/Debt to EBITDA Ratio maximum 3.5x;
- EBITDA/Interest Expense minimum 2,00x/EBITDA/Interest Expense minimum 2.00x;
- Debt to Equity Ratio maksimum 2,25x/Debt to Equity Ratio maximum 2.25x;
- Total Short-term Loan/ Total (AR+INV-AP) di bawah 100%/Total Short-term Loan/Total (AR+INV-AP) under 100%;
- INVDOH maksimum 75 hari/ INVDOH Maximum 75 days.
- Adjusted Leverage Ratio maksimum 5.00x/Adjusted Leverage Ratio maximum 5.00x
- Adjusted Gearing Ratio maksimum 3.00x/Adjusted Gearing Ratio maximum 3.00x
Khusus untuk rasio keuangan Adjusted Leverage Ratio dan Adjusted Gearing Ratio akan dites terhadap laporan keuangan konsolidasian
Perusahaan/Especially for the financial ratio Adjusted Leverage Ratio and Adjusted Gearing Ratio will be tested against the consolidated
financial statements of the company.
HSBC Bank Malaysia CTM Tidak terdapat persyaratan rasio keuangan/No financial ratio covenant requirement.
PT Bank KEB Hana Indonesia Perusahaan/ The Company Tidak terdapat persyaratan rasio keuangan/No financial ratio covenant requirement.
PT Bank Central Asia Tbk KPSG, AAB, dan SMI Tidak terdapat persyaratan rasio keuangan/No financial ratio covenant requirement.
PT Bank Jtrust Indonesia Tbk EDR Tidak terdapat persyaratan rasio keuangan/No financial ratio covenant requirement
PT Bank Neo Commerce Tbk VTI Tidak terdapat persyaratan rasio keuangan/No financial ratio covenant requirement
PT Bank Digital BCA CTI, BPT, VT!, HIN, MBT, dan/and CDT - Saldo Piutang + Persediaan > Utang Bank + Utang Usaha/ Balance of AR + Inventory > Bank loan + AP
- Rasio lancar/ current ratio >= 1x
- Time Interest Earned Ratio (TIE Ratio) >= 3x
- Debt to Equity Ratio <= 3,8x
109
Page 116
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN 15. BANK LOANS AND OTHER DEBTS (continued)
(lanjutan)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Pembatasan-pembatasan (lanjutan) Covenants (continued)
Perjanjian-perjanjian pinjaman untuk Grup The loan agreements of Group also include the
juga mencakup pembatasan-pembatasan covenants as follows: required to obtain
diantaranya: harus mendapatkan persetujuan approval from the banks, among others, to give
tertulis dari bank, antara lain, untuk memberi loans to other parties, act as guarantor of other
pinjaman ke pihak lain, bertindak sebagai parties as long as not in the ordinary course of
penjamin untuk pihak lain selama tidak business, and change its status and/or scope of
berkaitan dengan kegiatan usaha sehari-hari, business, change in shareholder composition,
dan mengubah status dan/atau bidang usaha, maintain the minimum majority shareholding of
mengubah komposisi pemegang saham, the Group, provide written notice to banks,
mempertahankan minimum kepemilikan saham among others, to pay a dividend, subordinate all
mayoritas Grup, memberikan pemberitahuan shareholders loan and required to place and
tertulis kepada bank dalam hal membayar distribute for all financing activities involving
dividen, mensubordinasikan seluruh pinjaman fund arising from bank loan either directly or
pemegang saham, menempatkan dana dan indirectly.
menyalurkan dan aktivitas keuangan atas
seluruh transaksi yang berasal dari proyek yang
dibiayai oleh bank baik secara langsung
maupun tidak langsung.
Kepatuhan atas Syarat-syarat Pinjaman Compliance with Loan Covenants
Pada tanggal 30 September 2024, Grup telah As at September 30, 2024, the Group has
memenuhi persyaratan-persyaratan tersebut di complied with the above requirements, except
atas, kecuali KPSG yang tidak memenuhi for KPSG which had not complied with the
persyaratan rasio keuangan dari Resona financial ratio covenants from Resona
(31 Desember 2023: KPSG). (December 31, 2023: KPSG).
110
Page 117
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN 15. BANK LOANS AND OTHER DEBTS (continued)
(lanjutan)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Fasilitas bank yang belum terpakai Unused bank facilities
Fasilitas yang belum
dipakai pada tanggal
30 September 2024/
Jumlah fasilitas Unused portion of the
maksimum/ Maximum facility as at
Bank Fasilitas/Facility facility amount September 30, 2024
Perusahaan/The Company
PT Bank KEB Hana Pinjaman Rekening Koran/ Bank
Indonesia Overdraft Rp25.000.000.000 Rp25.000.000.000
CTI dan entitas anaknya/and its subsidiaries
PT Bank HSBC Indonesia • Limit Gabungan tidak melebihi
Rp523.375.000.000 dengan sub
fasilitas dan sublimit/Combined
Limit Facility Cannot Exceed
Rp523,375,000,000 with sub
facilities and sub limit:
- HSBC Tradepay Rp520.000.000.000 Rp245.114.683.281
- Documentary Credit
Facility USD8.100.000 USD8.100.000
- Deferred Payment Credit
Facility USD8.100.000 USD8.100.000
- Usance Paid At Sight USD8.100.000 USD8.100.000
- Standby Letter of Credit USD250.000 USD250.000
- Open Account Export Rp250.000.000.000 Rp250.000.000.000
- Revolving Loan Rp50.000.000.000 Rp50.000.000.000
• Treasury Facility USD2.000.000 USD2.000.000
PT Bank Permata Tbk • Pinjaman Rekening Koran/Bank
Overdraft Rp4.000.000.000 Rp4.000.000.000
• Revolving Loan 1 Rp17.500.000.000 Rp17.500.000.000
• Omnibus Revolving Loan 2 Rp481.375.000.000 Rp370.712.492.418
• Fasilitas Forex Exchange
Line/Forex Exchange Line
Facility USD1.000.00 USD1.000.000
Citibank N.A. Indonesia • Omnibus Trade USD6.500.000
(setara dengan/
equivalent
Rp105.000.000.000) Rp95.493.614.242
• Jangka Pendek/Short Term Rp14.700.000.000 Rp14.700.000.000
• Fasilitas PSE Line/PSE Line
Facility USD600.000 USD600.000
• Fasilitas Commercial
Card/Commercial Card Facility Rp2.200.000.000 Rp2.200.000.000
111
Page 118
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN 15. BANK LOANS AND OTHER DEBTS (continued)
(lanjutan)
a. Utang Bank Jangka Pendek (lanjutan) a. Short-term Bank Loans (continued)
Fasilitas bank yang belum terpakai (lanjutan) Unused bank facilities (continued)
Fasilitas yang belum
dipakai pada tanggal
30 September 2024/
Jumlah fasilitas Unused portion of the
maksimum/ Maximum facility as at
Bank Fasilitas/Facility facility amount September 30, 2024
CTI dan entitas anaknya (lanjutan)/and its subsidiaries (continued)
PT Bank Danamon Tbk • Omnibus Trade Line dengan
Limit Gabungan tidak melebihi
Rp375.000.000.000 dengan sub
fasilitas dan sublimit/Omnibus
Trade Line with combined Limit
facility not exceed
Rp375,000,000,000 with sub
facilities and sub limit:
- Usance Letter of Credit Rp50.000.000.000 Rp50.000.000.000
- OAF Buyer Rp375.000.000.000 Rp300.340.238.582
- Bank Garansi/Bank
Guarantee Rp50.000.000.000 Rp50.000.000.000
• Kredit Berjangka/Term Loan Rp10.000.000.000 Rp10.000.000.000
• PSE Line/PSE Line USD800.000 USD800.000
PT Bank UOB Indonesia • Multi Option Short Term Facility Rp350.000.000.000 Rp98.631.303.304
• Fasilitas Kredit Revolving
Loan/Revolving Loan Credit
Facility Rp25.000.000.000 Rp25.000.000.000
• Fasilitas FX/FX Facility USD5.000.000 USD5.000.000
PT Bank Digital BCA • Fasilitas Kredit/Credit Facility Time
Loan Revolving Rp300.000.000.000 Rp102.430.952.722
- sublimit Rp50,000,000,000 can
be used for business operations
HSBC Bank Malaysia Fasilitas Trade Line/Trade Line Facility MYR3.200.000 MYR3.200.000
Berhad
KPSG dan entitas anaknya/and its subsidiaries
PT Bank Central Asia Tbk • Pinjaman Rekening Koran/Bank
Overdraft Rp3.000.000.000 Rp2.993.934.997
PT Bank UOB Indonesia • Fasilitas Kredit
Revolving/Revolving Credit
Facility Rp107.600.000.000 28.116.390.309
PT Bank Permata Tbk • Garansi Bank/Bank Guarantee Rp5.000.000.000 Rp5.000.000.000
• Pinjaman Rekening Koran/Bank
Overdraft Rp3.000.000.000 Rp288.302.616
EDR dan entitas anaknya/and its subsidiaries
PT Bank Jtrust Indonesia Fasilitas Kredit Line/Credit Line Facility Rp15.000.000.000 -
Tbk
112
Page 119
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
b. Utang Bank Jangka Panjang b. Long-term Bank Loans
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Jadwal pelunasan/ Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Repayment schedule Security Interest rate
Effective loan date
PT Bank KEB Hana Perusahaan/ 1. Fasilitas pinjaman investasi 1 dengan jumlah Amendemen terakhir 28 Juli 2024 untuk a. Fasilitas dijamin dengan tanah dan bangunan yang 9% per tahun/annum
Indonesia (Hana) The Company maksimal sebesar 24 Juni 2024/Latest fasilitas Investment sama dengan fasilitas jangka pendek Hana yang
Rp87.000.000.000/Investment Loan facility 1 amendment June 24, Loan 1 dan disebutkan di Catatan 15a/ The facility is guaranteed
with maximum amount of Rp87,000,000,000 2024 Investment Loan 2/ by the same land and building with short-term facility
2. Fasilitas pinjaman investasi 2 dengan jumlah July 28, 2024 for Hana as mentioned in Note 15a.
maksimal sebesar Investment Loan 1
Rp53.000.000.000/Investment Loan facility 2 and Investment b. Tanah seluas 100 m2 dengan SHGB No. 11521 milik
with maximum amount of Rp53,000,000,000 Loan 2 PAM, yang berlokasi di Blok SA No. 18 Bojong
3. Fasilitas pinjaman Working Capital Nangka, Kelapa Dua, Tangerang, Banten (Catatan
Installment dengan jumlah maksimal sebesar 13 April 2026 untuk 10)/Land measuring to 100 sqm with SHGB No. 11521
Rp150.000.000.000/Investment loan Working fasilitas Working owned by PAM, located in Blok SA No. 18 Bojong
Capital Installment with maximum amount of Capital Installment Nangka Kelapa Dua, Tangerang, Banten (Note 10);
Rp150,000,000,000 1/ April 13, 2026 for
4. Fasilitas pinjaman Working Capital Working Capital
Installment 2 dengan jumlah maksimal Installment 1 Facility c. Tanah seluas 100 m2 dengan SHGB No. 11522 milik
sebesar Rp90.000.000.000/Investment loan PAM, yang berlokasi di Blok SA No.19 Bojong Nangka,
Working Capital Installment 2 with maximum 22 Desember 2028 Kelapa Dua, Tangerang, Banten (Catatan 10)/Land
amount of Rp90,000,000,000 untuk fasilitas measuring to 100 sqm with SHGB No. 11522 owned
5. Fasilitas pinjaman Working Capital Working Capital by PAM, located in Blok SA No.19 Bojong Nangka,
Installment 3 dengan jumlah maksimal Installment 2 dan Kelapa Dua, Tangerang, Banten (Note 10).
sebesar Rp38.000.000.000/Investment loan Working Capital
Working Capital Installment 3 with maximum Installment 3/
amount of Rp38,000,000,000 December 22, 2028 d. Tanah seluas 100 m2 dengan SHGB No. 11689 milik
for Working Capital PAM, yang berlokasi di Blok SA No. 20 Bojong
Installment 2 and Nangka, Kelapa Dua, Tangerang, Banten (Catatan
Working Capital 10)/Land measuring to 100 sqm with SHGB No. 11689
Installment 3 Facility owned by PAM, located in Blok SA No. 20 Bojong
Nangka, Kelapa Dua, Tangerang, Banten (Note 10);
e. Tanah seluas 12.052 m2 dengan SHGB No. 12762 milik
PAM, yang berlokasi di Bojong Nangka, Kelapa Dua,
Tangerang, Banten (Catatan 10)/Land measuring to
12,052 sqm with SHGB No. 12762 owned by PAM,
located in Bojong Nangka Kelapa Dua, Tangerang,
Banten (Note 10);
113
Page 120
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN (lanjutan) 15. BANK LOANS AND OTHER DEBTS (continued)
b. Utang Bank Jangka Panjang (lanjutan) b. Long-term Bank Loans (continued)
Kreditur/ Peminjam/ Fasilitas/ Tanggal efektif Jadwal pelunasan/ Jaminan/ Tingkat bunga/
Lenders Creditors Facility pinjaman/ Repayment schedule Security Interest rate
Effective loan date
PT Bank Danamon KPSG Fasilitas Kredit Angsuran Berjangka (KAB)/ 29 November 2023/ 28 November 2026 a. Tanah milik PT Karya Sinergi Maju dengan SHGB No. 10,50% per
Indonesia Tbk Demand Installment Loan November 29, 2023 dengan opsi 5665 yang terletak di Kecamatan Cisauk, Tangerang, tahun/annum
diperpanjang Banten (Catatan 11)/Land owned by PT Karya Sinergi
1 tahun/ Maju with SHGB No. 5665 located at Cisauk District,
November 28, 2026 Tangerang, Banten (Note 11);
with 1 year b. Jaminan Perusahaan dari Perusahaan sebesar
extended option Rp70.000.000.000/Corporate guarantee from the
Company, amounting to Rp70,000,000,000.
114
Page 121
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN 15. BANK LOANS AND OTHER DEBTS (continued)
(lanjutan)
b. Utang Bank Jangka Panjang (lanjutan) b. Long-term Bank Loans (continued)
Pembatasan-pembatasan Covenants
Kreditur/ Entitas/ Persyaratan rasio keuangan/
Lenders Entity Financial ratio covenant
PT Bank KEB Hana Indonesia Perusahaan/The Company - Tidak terdapat persyaratan rasio keuangan/No financial
(Hana) ratio covenant requirement.
PT Bank Danamon Indonesia Tbk KPSG - Debt Service Coverage Ratio (DSCR) minimum 1x
(Danamon) - Leverage ratio <1,9x s/d tahun/year 2025, <1,3x s/d
tahun/year 2027, <1x s/d tahun/year 2030
- Adjustment current ratio minimum 1x
Perjanjian-perjanjian pinjaman untuk Grup The loan agreements of the Group also include
juga mencakup pembatasan-pembatasan the covenants as follows: required to provide
diantaranya: memberikan pemberitahuan tertulis written notice to Bank, among others, to give
kepada bank, antara lain, untuk memberi loans to other parties, act as guarantor of other
pinjaman ke pihak lain, bertindak sebagai parties, and change its status and/or scope of
penjamin untuk pihak lain, dan mengubah status business, change in shareholder composition
dan/atau bidang usaha, mengubah komposisi in the Company, maintain the minimum
pemegang saham di Perusahaan, majority shareholding of the Group, provide
mempertahankan minimum kepemilikan saham written notice to bank, among others, to pay a
mayoritas Grup, memberikan pemberitahuan dividend, subordinate all shareholders loan
tertulis kepada bank dalam hal membayar and required to place and distribute for all
dividen, mensubordinasikan seluruh pinjaman financing activities involving fund arising from
pemegang saham, menempatkan dana dan bank loan either directly or indirectly.
menyalurkan dan aktivitas keuangan atas
seluruh transaksi yang berasal dari proyek yang
dibiayai oleh bank baik secara langsung maupun
tidak langsung.
Kepatuhan atas Syarat-syarat Pinjaman Compliance with Loan Covenants
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31,
31 Desember 2023, KPSG tidak dapat 2023, KPSG have not complied the financial
memenuhi persyaratan rasio keuangan kepada ratio covenant to Danamon. Therefore, all
Danamon. Oleh karena itu, seluruh utang bank KPSG’s long-term bank loans from Danamon
jangka panjang KPSG dari Danamon disajikan are presented as part of current maturities of
sebagai utang bank jangka panjang yang jatuh long-term bank loans. Subsequently, KPSG
tempo dalam waktu satu tahun. Setelah tanggal obtained the waiver from Danamon on
pelaporan, KPSG memperoleh waiver dari March 20, 2024. The installment payments
Danamon pada tanggal 20 Maret 2024. are still being paid as scheduled and there is
Pembayaran cicilan masih dibayarkan sesuai no further communication from Danamon
jadwal dan tidak terdapat komunikasi lebih lanjut regarding this matter, thus management
dari danamon terkait hal ini, sehingga believes that there is no significant impact due
manajemen berkeyakinan tidak terdapat to non-fulfillment of the financial ratio
pengaruh yang signifikan yang disebabkan covenant requirements from Danamon.
tidak terpenuhinya persyaratan rasio
keuangan dari danamon.
115
Page 122
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
15. UTANG BANK DAN PINJAMAN LAIN-LAIN 15. BANK LOANS AND OTHER DEBTS (continued)
(lanjutan)
b. Utang Bank Jangka Panjang (lanjutan) b. Long-term Bank Loans (continued)
Fasilitas bank yang belum terpakai Unused bank facilities
Fasilitas yang
belum dipakai pada
Jumlah fasilitas tanggal 30
maksimum/ September 2024/
Bank Fasilitas/Facility
Maximum facility Unused portion of
amount the facility as at
September 30,
2024
Perusahaan/ The Company
PT Bank KEB Hana • Working Capital Installment-1/ Working
Indonesia Capital Installment-1 Rp150.000.000.000 -
• Working Capital Installment-2/ Working
Capital Installment-2 Rp90.000.000.000 -
• Working Capital Installment-3/ Working
Capital Installment-3 Rp38.000.000.000 -
• Investment Loan-1/ Investment Loan-1 Rp87.000.000.000 -
• Investment Loan-2/ Investment Loan-2 Rp53.000.000.000 -
PT Karyaputra Suryagemilang
PT Bank Danamon • Kredit Angsuran Berjangka (KAB)/ Rp70.000.000.000 -
Indonesia Tbk Demand installment Loan
16. UTANG USAHA 16. TRADE PAYABLES
Utang usaha terutama timbul atas pembelian produk Trade payables primarily arise from purchases of
dan penggunaan jasa yang dibutuhkan untuk products and services required for the Group’s
operasi Grup, dengan rincian sebagai berikut: operations, with the following details:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Pihak ketiga 295.928.548.357 619.725.383.598 Third parties
Pihak berelasi (Catatan 6d) 16.999.784 - Related parties (Note 6d)
Total 295.945.548.141 619.725.383.598 Total
Utang usaha tidak dikenakan bunga, tanpa Trade payables are non-interest bearing,
jaminan dan umumnya memiliki jangka waktu unsecured and generally have credit terms of
kredit 30 - 60 hari. 30 - 60 days.
Rincian utang usaha berdasarkan mata uang Details of trade payables by currency are as
adalah sebagai berikut: follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Dolar Amerika Serikat 135.665.815.792 222.345.914.698 United States Dollar
Rupiah 131.360.350.801 380.732.004.181 Rupiah
Peso Filipina 17.476.657.843 12.297.870.860 Philippine Peso
Ringgit Malaysia 11.442.723.705 3.989.695.318 Malaysian Ringgit
Yuan China - 359.898.541 Chinese Yuan
Total 295.945.548.141 619.725.383.598 Total
116
Page 123
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
16. UTANG USAHA (lanjutan) 16. TRADE PAYABLES (continued)
Tidak terdapat jaminan yang diberikan sehubungan There is no guarantee provided to the trade payables
dengan utang usaha yang diperoleh dari pemasok. to suppliers.
17. BEBAN AKRUAL DAN PROVISI 17. ACCRUED EXPENSES AND PROVISIONS
Akun ini terdiri dari: This account consists of:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Pemasok 654.517.517.103 655.838.519.462 Supplier
Proyek 591.289.257.428 542.213.054.992 Project
Provisi 59.181.789.222 66.049.305.404 Provision
Business partner reward 19.862.610.838 22.704.541.693 Business partner reward
Bunga 10.832.404.284 29.667.717.063 Interest
Promosi 9.594.481.241 7.068.645.243 Promotion
Jasa profesional 8.599.432.570 13.082.668.995 Profesional fee
Lain-lain (masing-masing
di bawah Rp1 miliar) 76.377.794.825 35.245.474.364 Others (each below Rp1 billion)
Total 1.430.255.287.511 1.371.869.927.216 Total
Akrual kepada pemasok merupakan akrual untuk Accrual for suppliers represents accrual for goods
barang dan jasa yang telah diterima oleh Grup and services that have been received by the Group
namun belum ditagihkan oleh pemasok. but not yet billed by the suppliers.
Akrual proyek merupakan biaya akrual atas Accrual for projects represents accrual cost from
implementasi proyek dan biaya lain yang timbul implementation of the project and other costs which
sehubungan dengan proyek. are incurred related to the project.
18. PERPAJAKAN 18. TAXATION
a. Pajak dibayar di muka a. Prepaid Taxes
Akun ini terdiri dari: This account consists of:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Perusahaan The Company
Pajak Pertambahan Nilai - neto - 386.760.543 Value Added Tax - net
Entitas Anak Subsidiaries
Pajak Pertambahan Nilai - neto 9.428.215.697 35.874.006.211 Value Added Tax - net
Prepaid Withholding Tax - Prepaid Withholding Tax -
Entitas Anak Domestik 343.826.980 - Domestic Subsidiaries
Prepaid Withholding Tax - Prepaid Withholding Tax -
Entitas Anak di Luar Negeri - 7.536.934.636 Foreign Subsidiaries
Total 9.772.042.677 43.797.701.390 Total
117
Page 124
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
b. Estimasi Tagihan Restitusi Pajak b. Estimated Claims For Tax Refund
Akun ini terdiri dari: This account consists of:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Pajak penghasilan Income tax
Perusahaan The Company
Tahun 2024 3.166.819.039 - Year 2024
Tahun 2023 5.157.042.771 5.157.042.771 Year 2023
Tahun 2022 - 6.624.987.878 Year 2022
Entitas Anak Subsidiaries
Tahun 2024 40.151.253.093 - Year 2024
Tahun 2023 9.929.658.837 11.894.097.497 Year 2023
Tahun 2022 5.972.902.227 12.840.802.381 Year 2022
Tahun 2020 1.057.708.614 1.058.362.547 Year 2020
Subtotal 65.435.384.581 37.575.293.074 Subtotal
Pajak lainnya Other taxes
Entitas Anak Subsidiary
Tahun 2020 1.111.146.803 1.111.146.803 Year 2020
Total 66.546.531.384 38.686.439.877 Total
118
Page 125
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
b. Estimasi Tagihan Restitusi Pajak (lanjutan) b. Estimated Claims For Tax Refund
(continued)
Surat Ketetapan Pajak Tax Assessment Letters
Klaim pajak Grup yang masih belum The Group’s outstanding tax claims in relation
terselesaikan sehubungan dengan terbitnya to the issuance of Tax Assessment Letters up to
Surat Ketetapan Pajak sampai tanggal September 30, 2024 are as follows:
30 September 2024 adalah sebagai berikut:
Entitas/ Jenis Pajak/ Tanggal Jumlah Jumlah Jenis Surat Status pada Status pada
Entity Type of Tax Surat Pajak Keberatan/ menurut Pajak/ tanggal tanggal
Terakhir/ Banding Otoritas Tax Letter Type 30 September 31 Desember
Date of the menurut Grup/ Pajak/Amount 2024/ 2023/
Latest Tax Amount of based on Tax Status as at Status as at
Letters Objection/ Authorities September December
Appeal by the 30, 2024 31, 2023
Group
Perusahaan/ PPh Badan 2015/ 25 Januari Rp409.016.870 Rp4.503.201.180 Surat Keputusan Banding/ Banding/
The Corporate income 2021/ Keberatan Appeal Appeal
Company tax 2015 January 25, Pajak/Tax
2021 Decision Letter
on Objection
Q2 PPh Badan 2018/ 15 Juni 2021/ Rp362.828.620 Rp482.845.747 Surat Keputusan Banding/ Banding/
Corporate income June 15, 2021 Lebih bayar/ Kurang bayar/ Keberatan Appeal Appeal
tax 2018 Overpayment Underpayment Pajak/Tax
Decision Letter
PPh 23 Desember 15 Juni 2021/ - Rp526.889.421 on Objection
2018/ June 15, 2021
WHT 23 December
2018
ADR PPh 21 2020/ 27 Juni 2023/ - Rp152.695.363 Surat Keputusan Banding/ Banding/
WHT 21 2020 June 27, 2023 Keberatan Appeal Appeal
Pajak/Tax
Decision Letter
on Objection
PPh 23 Desember 27 June 2023/ - Rp2.069.598.243
2020/ June 27, 2023
WHT 23 December
2020
ASD PPN Desember 25 Agustus - Rp2.149.506.228 Kontra Memori Peninjauan Peninjauan
2018/ 2022/ Peninjauan kembali/ kembali/
VAT December August 25, Kembali/Contra Judicial review Judicial review
2018 2022 Memory
Judicial review
PPN Desember 2 Maret 2023/ - Rp454.194.744 Surat Keputusan Selesai dan
2019/ March 2, Mahkamah telah ditolak/
VAT December 2023 Agung/Supreme Closed and
2019 Court Decision rejected
Letter
119
Page 126
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
b. Estimasi Tagihan Restitusi Pajak (lanjutan) b. Estimated Claims For Tax Refund
(continued)
Entitas/ Jenis Pajak/ Tanggal Surat Jumlah Jumlah menurut Jenis Surat Status pada Status pada
Entity Type of Tax Pajak Keberatan/ Otoritas Pajak/ tanggal tanggal 31
Terakhir/ Banding Pajak/Amount Tax Letter 30 September Desember
Date of the menurut based on Tax Type 2024/ 2023/
Latest Tax Grup/Amount Authorities Status as at Status as at
Letters of Objection/ September December
Appeal by the 30, 2024 31, 2023
Group
VTI PPh 26 Juli 2018/ 24 Mei 2021/ - Rp327.424.676 Surat Selesai dan Selesai dan
WHT 26 July May 24, 2021 Keputusan telah telah
2018 Keberatan dikabulkan dikabulkan
Pajak/Tax seluruhnya/ seluruhnya/
Decision Letter Closed and Closed and fully
PPh 26 24 Mei 2021/ - Rp88.666.753 on Objection fully granted granted
September May 24, 2021
2018/
WHT 26
September 2018
PPh 26 Oktober 24 Mei 2021/ - Rp104.991.715
2018/ May 24, 2021
WHT 26 October
2018
PPh 26 24 Mei 2021/ - Rp207.162.932
November 2018/ May 24, 2021
WHT 26
November 2018
PPh 26 24 Mei 2021/ - Rp871.765.695
Desember 2018/ May 24, 2021
WHT 26
December 2018
MBT PPh 21 14 Juli 2022/ - Rp222.150.195 SKP Kurang Selesai dan Selesai dan
Desember 2020/ July 14, 2022 Bayar/ diterima diterima
WHT 21 Underpayment sebagian/ sebagian/
December 2020 of Tax Closed and Closed and
Assessment partially partially granted
PPh 23 14 Juli 2022/ - Rp472.532.521 Letter granted
Desember 2020/ July 14, 2022
WHT 23
December 2020
BPT PPh Badan 2020/ 23 Juni 2023/ - Rp21.783.082.522 Surat Banding/ Banding/
Corporate income June 23, 2023 Keputusan Appeal Appeal
tax 2020 Keberatan
Pajak/Tax
Decision Letter
on Objection
120
Page 127
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
c. Utang Pajak c. Taxes Payable
Akun ini terdiri dari: This account consists of:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Perusahaan The Company
Pajak Pertambahan Nilai - neto 2.208.931.071 - Value Added Tax - net
Pajak dipungut : Withholding taxes :
Pasal 4(2) 20.150.959 251.102 Article 4(2)
Pasal 21 651.647.493 491.774.077 Article 21
Pasal 23 20.618.685 1.358.811.621 Article 23
Pasal 26 610.988 383.575 Article 26
Subtotal 2.901.959.196 1.851.220.375 Subtotal
Entitas Anak Subsidiaries
Pajak dipungut : Withholding taxes :
Pasal 4(2) 354.213.295 312.076.478 Article 4(2)
Pasal 21 4.187.537.217 3.280.781.739 Article 21
Pasal 23 8.276.015.694 51.826.492.223 Article 23
Pasal 26 9.156.758.107 34.868.394.233 Article 26
Withholding Tax Royalty 1.292.271.191 142.072.514 Withholding Tax Royalty
Pajak Penghasilan : Income taxes :
Pasal 25 5.840.137.908 3.571.569.862 Article 25
Pasal 29 6.374.059.810 76.554.514.373 Article 29
Pajak Pertambahan Nilai - neto 12.960.874.857 9.028.395.851 Value Added Tax - net
Subtotal 48.441.868.079 179.584.297.273 Subtotal
Total 51.343.827.275 181.435.517.648 Total
d. Pajak Penghasilan d. Income Tax
Akun ini terdiri dari: This account consists of:
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Entitas Anak Subsidiaries
Beban pajak kini 109.667.294.683 119.240.535.534 Current tax expense
Manfaat (beban) pajak tangguhan (2.030.959.267) 4.006.788.045 Deferred tax benefit (expense)
Beban pajak penghasilan 107.636.335.416 123.247.323.579 Income tax expenses
121
Page 128
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
e. Pajak Kini e. Current Tax
Rekonsiliasi antara laba sebelum beban pajak The reconciliation between profit before income
penghasilan menurut laporan laba rugi dan tax expense as shown in the interim consolidated
penghasilan komprehensif lain konsolidasian statements of profit or loss and other
interim dengan rugi pajak Perusahaan untuk comprehensive income with tax loss of the
periode sembilan bulan yang berakhir pada Company for the nine-month periods ended
tanggal 30 September 2024 dan 2023 adalah September 30, 2024 and 2023 are as follows:
sebagai berikut:
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Laba sebelum beban pajak
penghasilan menurut laporan Profit before income tax expense
laba rugi dan penghasilan in the interim consolidated
komprehensif lain statements of profit or loss and
konsolidasian interim 307.187.202.753 245.215.700.159 other comprehensive income
Dikurangi : Less:
Laba Entitas Anak sebelum beban Profit of Subsidiaries before income
pajak penghasilan dan pembalikan tax expenses and reversal
atas jurnal eliminasi antar of intercompany elimination
perusahaan pada saat konsolidasi (186.871.360.342) (46.558.786.643) entries during consolidation
Laba sebelum pajak Profit before income tax
penghasilan Perusahaan 120.315.842.411 198.656.913.516 expense of the Company
Beda temporer : Temporary differences :
Amortisasi aset takberwujud (22.785.445.505) (86.318.663.910) Amortization of intangible assets
Pembalikan kerugian kredit
ekspektasian (8.217.891.634) (14.587.650.990) Reversal of expected credit loss
Penyisihan penurunan nilai
aset takberwujud - 8.038.530.180 Impairment of intangible assets
Depreciation of
Penyusutan aset tetap (3.545.213.169) (3.602.105.321) property and equipment
Imbalan kerja karyawan 553.240.339 (647.640.547) Employee benefits
Penyusutan aset hak guna 4.533.015 - Depreciation of right-of-use assets
Subjumlah (33.990.776.954) (97.117.530.588) Subtotal
Beda tetap : Permanent differences:
Biaya yang tidak dapat dikurangkan 14.007.819.307 23.922.428.560 Non-deductible expenses
Bunga - 17.363.174.487 Interest
Pendapatan dividen (156.499.616.786) (224.999.250.000) Dividend income
Pendapatan sewa bangunan (7.260.691.350) (4.558.342.530) Rental income
Penghasilan bunga yang telah Interest income already
dikenai pajak final (793.526.715) (149.363.145) subject to final tax
Subjumlah (150.546.015.544) (188.421.352.628) Subtotal
Rugi Fiskal - Perusahaan (64.220.950.087) (86.881.969.700) Tax Loss - The Company
Beban pajak kini - - Current tax expenses
Dikurangi : Pajak dibayar
dimuka pasal 22 dan 23 3.166.819.039 3.720.933.331 Less: Prepaid tax article 22 and 23
Lebih bayar pajak penghasilan 3.166.819.039 3.720.933.331 Overpayment of corporate income tax
122
Page 129
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
e. Pajak Kini (lanjutan) e. Current Tax (continued)
Estimasi rugi fiskal dapat dikompensasikan Estimated tax loss can be carried forward for a
maksimal 5 tahun. Rincian rugi fiskal Grup adalah maximum of 5 years. Detail of accumulated fiscal
sebagai berikut: loss of the Group are as follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Tahun Pajak Fiscal Year
2019 - 52.596.920.776 2019
2020 241.049.186.878 241.049.186.878 2020
2021 272.118.816.481 272.118.816.481 2021
2022 212.291.421.471 212.291.421.471 2022
2023 159.246.824.051 159.246.824.051 2023
2024 94.938.080.744 - 2024
Total 979.644.329.625 937.303.169.657 Total
Rekonsiliasi antara beban pajak penghasilan The reconciliation between the profit tax expense
yang dihitung dengan menggunakan tarif pajak calculated by applying the applicable tax rate on
yang berlaku dari laba sebelum beban pajak the profit before income tax expense as shown in
penghasilan seperti yang dilaporkan pada the interim consolidated statements of profit or
laporan laba rugi dan penghasilan komprehensif loss and other comprehensive income are as
lain konsolidasian interim adalah sebagai berikut: follows:
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Laba sebelum
beban pajak penghasilan Profit before income tax expense
menurut laporan laba rugi in the consolidated
dan penghasilan komprehensif lain statements of profit or loss and
konsolidasian 307.187.202.753 245.215.700.159 other comprehensive income
Pajak penghasilan dihitung pada Income tax calculated based
tarif pajak yang berlaku 67.581.184.606 53.947.454.035 on applicable tax rate
Pengaruh pajak atas beda tetap (90.486.034.745) 9.445.438.243 Tax effect on permanent differences
Aset pajak tangguhan yang tidak diakui 129.808.916.100 14.784.474.456 Unrecognized deferred tax assets
Penyesuaian atas pajak tangguhan
tahun sebelumnya - 4.673.008.510 Adjustment to prior year deferred tax
Pajak penghasilan tahun sebelumnya Prior year’s income tax and
dan pajak pasal 23 yang non-creditable withholding
tidak dapat dikreditkan 839.284.793 4.258.844.448 tax article 23
Perbedaan tarif pajak yang timbul dari Differences in tax rates arising from
PPh pasal 31E (289.896.550) (484.735.064) income tax article 31E
Pemanfaatan dan kedaluwarsa rugi Utilization and expiry
pajak yang tidak diakui sebelumnya 182.881.212 (207.776.628) of tax loss not previously recognized
Pajak tangguhan yang timbul dari Deferred tax arising from
aset dimiliki untuk dijual - 36.830.615.579 asset held for sale
Total beban pajak penghasilan 107.636.335.416 123.247.323.579 Total income tax expenses
123
Page 130
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak Tangguhan f. Deferred Tax
Rincian aset (liabilitas) pajak tangguhan berdasarkan perbedaan temporer Details of deferred tax assets (liabilities) from temporary differences between
antara laporan keuangan komersial dan pajak dengan menggunakan tarif commercial and tax reporting by using the applicable tax rate as at
pajak yang berlaku pada Tanggal 30 September 2024 dan 31 Desember September 30, 2024 and December 31, 2023 are as follows:
2023 adalah sebagai berikut:
30 September 2024/ September 30, 2024
Dibebankan pada
Penghasilan
Manfaat (Beban) Komprehensif
Pajak Lain/ Divestasi Entitas
Saldo Awal/ Tangguhan/ Charged to Other Anak/ Efek Translasi/
Beginning Deferred Tax Comprehensive Divesment of Effect of Reklasifikasi/ Saldo Akhir/
Balance Benefit (Expense) Income Subsidiaries Translation Reclassification Ending Balance
Aset Pajak Tangguhan Deferred Tax Assets
Liabilitas imbalan kerja Long-term employee
karyawan jangka panjang 3.165.566.800 275.971.576 12.436.031 - - - 3.453.974.407 benefits liabilities
Penyisihan kerugian Allowance for expected
kredit ekspektasian 15.909.930.299 (637.725.425) - - - - 15.272.204.874 credit losses
Persediaan 4.211.535.506 36.407.509 - - - - 4.247.943.015 Inventory
Aset tetap (779.939.066) 1.232.684.392 - - - - 452.745.326 Property and equipment
Aset takberwujud 135.649.061 - - - - - 135.649.061 Intangible assets
Accrued expenses
Beban akrual dan provisi 111.733.437.627 3.009.842.771 - - - - 114.743.280.398 and provision
Sewa (112.478.305) (840.225.833) - - - - (952.704.138) Leases
Rugi fiskal - - - - - - - Tax loss
Lain-lain 1.526.377.309 (1.070.754.661) - - (10.312.449) - 445.310.199 Others
Aset Pajak Tangguhan Deferred Tax Assets
Grup - neto 135.790.079.231 2.006.200.329 12.436.031 - (10.312.449) - 137.798.403.142 the Group - net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Liabilitas imbalan kerja Long-term employee
karyawan jangka panjang - 293.091.315 (738.046) - - - 292.353.269 benefits liabilities
Penyisihan kerugian - Allowance for expected
kredit ekspektasian - (249.168.635) - - - (249.168.635) credit losses
Aset tetap - - - - - Property and equipment
Sewa (119.144.958) (19.163.742) - - - (138.308.700) Leases
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Grup - neto (119.144.958) 24.758.938 (738.046) - - - (95.124.066) the Group - net
124
Page 131
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak Tangguhan (lanjutan) f. Deferred Tax (continued)
31 Desember 2023/ December 31, 2023
Dibebankan pada
Penghasilan
Manfaat (Beban) Komprehensif
Pajak Lain/ Divestasi Entitas
Saldo Awal/ Tangguhan/ Charged to Other Anak/ Efek Translasi/
Beginning Deferred Tax Comprehensive Divesment of Effect of Reklasifikasi/ Saldo Akhir/
Balance Benefit (Expense) Income Subsidiaries Translation Reclassification Ending Balance
Aset Pajak Tangguhan Deferred Tax Assets
Liabilitas imbalan kerja Long-term employee
karyawan jangka panjang 8.383.445.476 (1.545.827.671) 489.460.613 (4.407.387.138) - 245.875.520 3.165.566.800 benefits liabilities
Penyisihan kerugian Allowance for expected
kredit ekspektasian 5.709.614.968 9.248.626.071 - (192.626.652) - 1.144.315.912 15.909.930.299 credit losses
Persediaan 8.020.518.631 (3.808.983.125) - - - - 4.211.535.506 Inventory
Aset tetap 1.099.615.541 615.371.724 - (1.322.902.105) - (1.172.024.226) (779.939.066) Property and equipment
Aset takberwujud 1.239.410.892 (1.103.761.831) - - - - 135.649.061 Intangible assets
Accrued expenses
Beban akrual dan provisi 70.050.736.138 41.961.411.710 - (278.710.221) - - 111.733.437.627 and provision
Sewa (199.780.081) 77.909.932 - 160.371.486 - (150.979.642) (112.478.305) Leases
Rugi fiskal 1.983.166.506 (1.983.166.506) - - - - - Tax loss
Lain-lain 1.138.052.017 77.464.483 - - 1.126.500.994 (815.640.185) 1.526.377.309 Others
Aset Pajak Tangguhan Deferred Tax Assets
Grup - neto 97.424.780.088 43.539.044.787 489.460.613 (6.041.254.630) 1.126.500.994 (748.452.621) 135.790.079.231 the Group - net
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Liabilitas imbalan kerja Long-term employee
karyawan jangka panjang 57.186.221 (420.545.921) 609.235.220 - - (245.875.520) - benefits liabilities
Penyisihan kerugian Allowance for expected
kredit ekspektasian 695.903.810 448.412.102 - - - (1.144.315.912) - credit losses
Aset tetap (1.713.801.280) 541.777.054 - - - 1.172.024.226 - Property and equipment
Sewa (416.631.738) 117.463.095 - 29.044.043 - 150.979.642 (119.144.958) Leases
Lain-lain - (144.163.356) - - (671.476.829) 815.640.185 - Others
Liabilitas Pajak Tangguhan Deferred Tax Liabilities
Grup - neto (1.377.342.987) 542.942.974 609.235.220 29.044.043 (671.476.829) 748.452.621 (119.144.958) the Group - net
125
Page 132
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
18. PERPAJAKAN (lanjutan) 18. TAXATION (continued)
f. Pajak Tangguhan (lanjutan) f. Deferred Tax (continued)
Untuk tujuan penyajian dalam laporan posisi For purposes of presentation in the consolidated
keuangan konsolidasian, klasifikasi aset atau statements of financial position, the asset or
liabilitas pajak tangguhan untuk setiap liability classification of the deferred tax effect of
perbedaan temporer di atas ditentukan each of the above temporary differences is
berdasarkan posisi pajak tangguhan neto (aset determined based on the net deferred tax
neto atau liabilitas neto) setiap entitas. position (net assets or net liabilities) on each
entity.
Tidak terdapat konsekuensi pajak penghasilan There are no income tax consequences attached
atas pembayaran dividen oleh entitas-entitas to the payment of dividends by the local
anak domestik kepada Perusahaan. subsidiaries to the Company.
Grup tidak mengakui pajak tangguhan terkait The Group did not recognize the related deferred
atas investasi pada entitas-entitas anak luar tax on the investments at the Company’s foreign
negeri Perusahaan karena tergantung kepada subsidiaries as it is dependent to the future taxable
laba kena pajak di periode mendatang dan income and the related dividend policy.
kebijakan dividen terkait.
Pada tanggal 30 September 2024 dan As at September 30, 2024 and
31 Desember 2023, manajemen Grup December 31, 2023, the management of the
berkeyakinan bahwa aset pajak tangguhan Group believes that the deferred tax assets
yang diakui dapat terpulihkan. recognized are recoverable.
Berdasarkan penilaian manajemen, Grup tidak Based on management assessment, the Group
mengakui aset pajak tangguhan yang berasal did not recognize the deferred tax assets that
dari rugi fiskal dan beda temporer yang dapat arises from fiscal loss and deductible temporary
dikurangkan dari Perusahaan dan entitas anak difference of the Company and certain
tertentu dikarenakan ketidakpastian pemulihan subsidiaries due to the uncertainty of the
aset pajak tangguhan tersebut masing-masing recoverability of such deferred tax asset
sebesar Rp215.521.752.518 dan amounting to Rp215,521,752,518 and
Rp206.206.697.325 pada tanggal Rp206,206,697,325 as at September 30, 2024
30 September 2024 dan 31 Desember 2023. and December 31, 2023, respectively.
g. Pajak final g. Final tax
Beban pajak final sebesar Rp1.515.175.455 Final tax expenses amounting to
dan Rp758.918.293 merupakan pajak final atas Rp1,515,175,455 and Rp758,918,293 represents
pendapatan atas sewa bangunan Perusahaan, final tax of building lease income from the
DKI dan PAM untuk periode sembilan bulan Company, DKI and PAM for the nine-month
yang berakhir masing-masing pada tanggal periods ended September 30, 2024 and 2023,
30 September 2024 dan 2023. respectively.
126
Page 133
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
19. LIABILITAS KONTRAK 19. CONTRACT LIABILITIES
Akun ini terdiri dari: This account consist of:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Produk 167.157.221.389 62.380.519.908 Products
Jasa 73.762.102.525 68.419.028.695 Services
Proyek 825.316.826 15.009.737.877 Project
Total 241.744.640.740 145.809.286.480 Total
Liabilitas kontrak terutama merupakan uang muka Contract liabilities are mainly short-term advances
jangka pendek yang diterima untuk memberikan jasa received to render services or deliver products, and
atau menyerahkan produk, dan tidak dikenakan are non-interest bearing.
bunga.
20. LIABILITAS SEWA 20. LEASE LIABILITIES
Akun ini merupakan liabilitas sewa sehubungan This account represents lease liabilities in relation to
dengan sewa bangunan kantor dan kendaraan rental of office building and vehicles with details as
dengan rincian sebagai berikut: follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Kendaraan 4.408.220.320 11.755.551.713 Vehicles
Bangunan kantor 3.776.404.731 5.814.758.794 Office buildings
Total 8.184.625.051 17.570.310.507 Total
Dikurangi : Bagian yang jatuh tempo Less:
dalam satu tahun (5.568.097.967) (8.118.896.676) Current maturities
Bagian jangka panjang 2.616.527.084 9.451.413.831 Long-term maturities
Mutasi jumlah tercatat liabilitas sewa seperti berikut: Movements of lease liabilities are as follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Saldo awal 17.570.310.507 19.587.226.553 Beginning balance
Penambahan selama tahun berjalan 659.807.956 19.114.839.389 Addition during the year
Pengurangan selama tahun berjalan (3.437.710.856) (3.524.203.720) Deduction during the year
Akresi bunga 781.090.043 2.270.615.134 Accretion of interest
Pembayaran liabilitas sewa (7.388.872.599) (14.203.031.732) Repayment of lease liabilities
Divestasi entitas anak - (5.675.135.117) Divestment of subsidiaries
Saldo akhir 8.184.625.051 17.570.310.507 Ending balance
Dikurangi : Bagian yang jatuh
tempo dalam satu tahun (5.568.097.967) (8.118.896.676) Less : Current maturities
Bagian jangka panjang 2.616.527.084 9.451.413.831 Long-term maturities
127
Page 134
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
20. LIABILITAS SEWA (lanjutan) 20. LEASE LIABILITIES (continued)
Jumlah yang diakui dalam laporan laba rugi dan Amounts recognized in the interim consolidated
penghasilan komprehensif lain konsolidasian statement of profit or loss and other comprehensive
interim: income are as follows:
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Beban depresiasi aset hak-guna Depreciation expense of right-of-use
(Catatan 13) 5.105.494.522 7.695.298.652 assets (Note 13)
Beban bunga atas liabilitas sewa 781.090.043 1.639.573.375 Interest expense on lease liabilities
Rugi penghapusan liabilitas sewa 1.618.689.995 127.577.761 Loss on termination of lease liabilities
Biaya yang terkait dengan sewa atas
aset bernilai rendah dan Expense relating to leases of low
sewa jangka pendek 8.713.191.218 10.715.575.484 value assets and short-term leases
Total yang diakui dalam Total amount recognized in the
laporan laba rugi interim consolidated statements
dan penghasilan komprehensif of profit or loss and other
lain konsolidasian interim 16.218.465.778 20.178.025.272 comprehensive income
Grup memiliki arus kas keluar berkaitan dengan The Group had total cash outflows related to leases,
sewa, termasuk pembayaran sewa jangka pendek including short-term and low-value assets lease
dan sewa bernilai rendah untuk periode sembilan payments for the nine-month periods ended
bulan yang berakhir pada tanggal 30 September September 30, 2024 and 2023 amounted to
2024 dan 2023 masing-masing sebesar Rp16,102,063,817 and Rp23,225,483,788,
Rp16.102.063.817 dan Rp23.225.483.788. respectively.
Analisis jatuh tempo liabilitas sewa diungkapkan The maturity analysis of lease liabilities is disclosed
pada Catatan 34. in Note 34.
21. OBLIGASI KONVERSI 21. CONVERTIBLE BOND
Obligasi konversi diakui pada laporan posisi The convertible bond recognized in the interim
keuangan konsolidasian interim yang dihitung consolidated statement of financial position is
sebagai berikut: calculated as follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Nilai nominal obligasi konversi 560.001.736.660 560.001.736.660 Nominal value of convertible bonds
Komponen ekuitas pada obligasi Equity component of convertible
konversi saat pengakuan awal (33.704.412.221) (33.704.412.221) bonds on initial recognition
Komponen liabilitas pada obligasi Liability component of convertible
konversi saat pengakuan awal 526.297.324.439 526.297.324.439 bonds on initial recognition
Add :
Ditambah: Amortization of convertible
Amortisasi diskonto obligasi konversi 33.704.412.221 33.704.412.221 bonds discount
Obligasi konversi - neto 560.001.736.660 560.001.736.660 Convertible bonds - net
Dikurangi: Less :
Pembayaran pokok obligasi (7.897.244) (7.897.244) Payment of principal
Total 559.993.839.416 559.993.839.416 Total
128
Page 135
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
21. OBLIGASI KONVERSI (lanjutan) 21. CONVERTIBLE BOND (continued)
Pada tanggal 11 Juli 2018, Perusahaan menerbitkan On July 11, 2018, the Company issued the Anabatic
Obligasi Konversi Anabatic Tahun 2018 dengan nilai Convertible Bond Year 2018 at a par value of
nominal Rp560.001.736.660 dengan bunga 5% dan Rp560,001,736,660 with 5% interest and listed at
dicatatkan BEI. Penerbitan obligasi konversi IDX. The issuance of convertible bond was based on
dilakukan sesuai dengan Perjanjian the Trusteeship Agreement No. 30 dated May 28,
Perwaliamanatan No. 30 tanggal 28 Mei 2018 yang 2018 signed by the Company and PT Bank Rakyat
ditandatangani Perusahaan dan PT Bank Rakyat Indonesia (Persero) Tbk as the trustee for the bond
Indonesia (Persero) Tbk yang bertindak selaku Wali holders. PT Bank Rakyat Indonesia (Persero) Tbk is
Amanat para pemegang obligasi. PT Bank Rakyat not a related party of the Group.
Indonesia (Persero) Tbk bukan merupakan pihak
berelasi Grup.
Obligasi jatuh tempo tiga tahun dari tanggal The bonds will mature three years from the issuance
penerbitan sebesar nilai nominal date at their nominal value of Rp560,001,736,660 or
Rp560.001.736.660 atau dapat dikonversi menjadi can be converted into a fixed number of shares at the
sejumlah tetap saham sejak diterbitkan sampai holder’s option between the issuance date up to night
sebelum jatuh tempo atas opsi pemegang obligasi before the maturity date at the conversion price of
dengan harga konversi untuk 1 lembar obligasi 1 share for every 1 bond obligation of Rp1,400.
sebesar Rp1.400. Bunga atas obligasi dibayarkan Interest on the bonds is payable semi-annually on
setiap enam bulanan yaitu pada tanggal 11 Januari January 11 and July 11.
dan 11 Juli.
Berdasarkan peringkat yang dikeluarkan oleh The rating issued by PT Pemeringkat Efek Indonesia
PT Pemeringkat Efek Indonesia, peringkat obligasi on the Group’s convertible bond is idBBB- for period
konversi Grup adalah idBBB- untuk periode 1 Juli July 1, 2024 until April 1, 2025.
2024 sampai dengan 1 April 2025.
Penerbitan obligasi tersebut ditujukan untuk The issuance of the bonds is intended to pay off a
membayar sebagian utang bank, melunasi pinjaman portion of the bank loans, pay off related party loans,
pihak berelasi, pengembangan bisnis baru dan develop new business and owned software licenses,
owned software license, merger dan akuisisi serta mergers and acquisitions and to expand the
untuk ekspansi pasar Perusahaan. Company’s market.
Obligasi konversi tidak dijamin dengan jaminan Convertible bonds are not secured with specific
khusus, tetapi dijamin dengan seluruh harta collateral, but secured by all of the Company’s
kekayaan Perusahaan baik barang bergerak assets, both existing movable and immovable goods.
maupun tidak bergerak.
Tanggal jatuh tempo telah diperpanjang beberapa The maturity has been extended several times, the
kali, yang terakhir berdasarkan Rapat Umum latest of which was based on the General Meeting of
Pemegang Obligasi Perseroan yang diaktakan oleh the Bondholders of the Company which was
Notaris Utiek R. Abdurachman, S.H., MLI., Mkn. notarized by Notary Utiek R. Abdurachman, S.H.,
No. 20 tanggal 21 Juni 2024, di mana pemegang MLI., Mkn. No. 03 dated June 21, 2024, which the
obligasi menyetujui untuk memperpanjang tanggal bondholders agreed to extend the maturity date from
jatuh tempo yang semula tanggal 11 Juli 2024 July 11, 2024 to July 11, 2025.
menjadi tanggal 11 Juli 2025.
129
Page 136
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. LIABILITAS IMBALAN KERJA KARYAWAN 22. EMPLOYEE BENEFITS LIABILITIES
a. Liabilitas imbalan kerja karyawan jangka a. Short-term employee benefits liabilities
pendek
Akun ini terdiri dari: This account consists of:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Akrual gaji dan tunjangan 118.690.186.674 172.412.660.895 Accrued salaries and allowances
Liabilitas imbalan kerja Short-term employee
karyawan jangka pendek 3.165.187.000 3.335.285.043 benefits liabilities
Total 121.855.373.674 175.747.945.938 Total
b. Liabilitas imbalan kerja karyawan jangka b. Long-term employee benefits liabilities
panjang
Liabilitas imbalan kerja karyawan Grup pada Employee benefits liabilities of the Group as at
tanggal 30 September 2024 ditetapkan September 30, 2024 are determined based on
berdasarkan estimasi manajemen management’s estimation (December 31, 2023
(31 Desember 2023 ditetapkan berdasarkan are determined based on the calculation of
perhitungan aktuaris independen, Kantor independent actuary, Kantor Konsultan Aktuaria
Konsultan Aktuaria (KKA) Yusi dan Rekan). (KKA) Yusi dan Rekan).
Asumsi-asumsi yang dipergunakan oleh The following assumptions were used by the
aktuaris adalah sebagai berikut: actuary:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Usia pensiun normal 58 - 65 tahun/years 58 - 65 tahun/years Normal pension age
6,37% - 7,10% 6,37% - 7,10%
Tingkat diskonto per tahun/per annum per tahun/per annum Discount rate
5,00% - 7,00% 5,00% - 7,00%
Tingkat kenaikan gaji per tahun per tahun/per annum per tahun/per annum Salary increase rate
Tabel Mortalita Indonesia 2019 Tabel Mortalita Indonesia 2019
(TMI IV)/ (TMI IV)/
Indonesia Mortality Table 2019 Indonesia Mortality Table 2019
Tabel mortalitas (TMI IV) (TMI IV) Table of mortality
1% (entitas anak tertentu) dan 1% (entitas anak tertentu) dan
10% dari Tabel Mortalitas/ 1% 10% dari Tabel Mortalitas/ 1%
(certain subsidiaries) and 10% (certain subsidiaries) and 10%
Tingkat kecacatan from Mortality Table from Mortality Table Disability rate
1%, 6% dan 17% per tahun 1%, 6% dan 17% per tahun
untuk karyawan sebelum usia untuk karyawan sebelum usia
30 tahun dan akan menurun 30 tahun dan akan menurun
sampai 0% dan 1% per tahun sampai 0% dan 1% per tahun
pada usia 2 tahun sebelum pada usia 2 tahun sebelum
pensiun normal/ 1%,6% and pensiun normal/ 1%,6% and
17% per annum for employee 17% per annum for employee
before the age of 30 years old before the age of 30 years old
and will decrease until 0% and and will decrease until 0% and
1% at the age of two years 1% at the age of two years
Tingkat pengunduran diri before normal retirement age; before normal retirement age; Resignation rate
130
Page 137
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. LIABILITAS IMBALAN KERJA KARYAWAN 22. EMPLOYEE BENEFITS LIABILITIES (continued)
(lanjutan)
b. Liabilitas imbalan kerja karyawan jangka b. Long-term employee benefits liabilities
panjang (lanjutan) (continued)
Liabilitas imbalan kerja karyawan yang diakui Employee benefits liabilities recognized in the
dalam laporan posisi keuangan konsolidasian interim consolidated statements of financial
interim pada tanggal 30 September 2024 dan position as at September 30, 2024 and
31 Desember 2023 adalah sebagai berikut: December 31, 2023 are as follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Saldo awal tahun 42.923.293.772 57.632.169.078 Beginning balance
Perubahan yang dibebankan
ke laba rugi Changes charged to profit or loss:
Biaya jasa kini 13.735.163.088 9.236.202.903 Current service cost
Biaya bunga - 2.409.421.000 Interest expense
Biaya jasa lalu - (505.209.000) Past service cost
13.735.163.088 11.140.414.903
Pengukuran kembali Remeasurement
diakui dalam PKL: recognized in OCI:
Perubahan aktuarial yang timbul Actuarial changes arising from
dari perubahan asumsi keuangan (2.153.460) 1.832.207.000 changes in financial assumptions
Penyesuaian atas pengalaman 150.135.876 (3.334.650.021) Experience adjustments
147.982.416 (1.502.443.021)
Efek divestasi Effect of divestment
entitas anak (7.429.997.745) (21.008.796.344) of subsidiaries
Efek translasi (20.359.467) (3.834.844) Effect of translation
Pembayaran tahun berjalan (14.384.112.967) (3.334.216.000) Benefits paid
Saldo akhir 34.971.969.097 42.923.293.772 Ending balance
Analisa Sensitivitas Sensitivity Analysis
Analisis sensitivitas dari perubahan asumsi- The quantitative sensitivities analysis from the
asumsi utama terhadap liabilitas imbalan kerja changes of the main assumptions for employee
karyawan pada tanggal 30 September 2024 benefits liabilities as at September 30, 2024 and
dan 31 Desember 2023 adalah sebagai berikut: December 31, 2023 are as follows:
(Penurunan) kenaikan liabilitas
Kenaikan (penurunan)/ imbalan kerja/(Decrease) increase
Asumsi-asumsi Increase (decrease) in employee benefits liabilities Assumptions
30 September 2024 September 30, 2024
Tingkat diskonto 1%/(1%) (17.289.339.000)/20.409.759.000 Discount rate
Tingkat kenaikan gaji 1%/(1%) 20.313.474.000/(17.345.437.000) Salary increase rate
31 Desember 2023 December 31, 2023
Tingkat diskonto 1%/(1%) (3.341.986.000)/4.451.046.000 Discount rate
Tingkat kenaikan gaji 1%/(1%) 4.230.473.000/ (3.700.785.000) Salary increase rate
131
Page 138
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. LIABILITAS IMBALAN KERJA KARYAWAN 22. EMPLOYEE BENEFITS LIABILITIES (continued)
(lanjutan)
b. Liabilitas imbalan kerja karyawan jangka b. Long-term employee benefits liabilities
panjang (lanjutan) (continued)
Durasi rata-rata tertimbang dari liabilitas Weighted average duration of employee benefits
imbalan kerja karyawan adalah berkisar antara liabilities is ranging between 15.27 to 24.49 years
15,27 sampai 24,49 tahun pada tanggal 30 as at September 30, 2024 and December 31,
September 2024 dan 31 Desember 2023. 2023.
Jadwal jatuh tempo dari liabilitas imbalan kerja The maturity profile of undiscounted long-term
karyawan jangka panjang yang tidak employee benefits liabilities as at September 30,
didiskontokan pada tanggal 30 September 2024 and December 31, 2023 is as follows:
2024 dan 31 Desember 2023 adalah sebagai
berikut:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Kurang dari 1 tahun 3.165.187.000 3.335.285.043 Less than 1 year
Antara 1 - 5 tahun 14.100.827.000 15.921.486.036 Between 1 - 5 years
Lebih dari 5 tahun 676.473.988.000 1.560.526.458.016 Over 5 years
Total 693.740.002.000 1.579.783.229.095 Total
Manajemen berpendapat bahwa imbalan kerja The management is of the opinion that the long-
jangka panjang yang diberikan Grup adalah term employee benefits provided by the Group
cukup untuk menutupi imbalan minimum sesuai are sufficient to cover the minimum benefits
dengan undang-undang dan peraturan yang required under the prevailing laws and
berlaku. regulations.
Aset Program Asset Program
Perusahaan dan beberapa entitas anak The Company and certain subsidiaries have
tertentu menyelenggarakan aset program established asset program for its employees.
untuk karyawan tetapnya. Program ini akan These plans provide pension benefits based on
memberikan manfaat pensiun yang dihitung salaries and years of service of the employees.
berdasarkan gaji dan masa kerja karyawan.
132
Page 139
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
22. LIABILITAS IMBALAN KERJA KARYAWAN 22. EMPLOYEE BENEFITS LIABILITIES (continued)
(lanjutan)
b. Liabilitas imbalan kerja karyawan jangka b. Long-term employee benefits liabilities
panjang (lanjutan) (continued)
Aset Program (lanjutan) Asset Program (continued)
Aset program dikelola oleh Dana Pensiun The asset program are managed by Dana
Lembaga Keuangan (DPLK) Manulife Pensiun Lembaga Keuangan (DPLK) Manulife
Indonesia yang telah mendapatkan Indonesia and were approved by the Minister of
pengesahan dari Menteri Keuangan Republik Finance of the Republic of Indonesia in his
Indonesia dengan surat keputusannya No. decision letters No.KEP-231/KM.17/1994 dated
KEP-231/KM.17/1994 tanggal 5 Agustus 1994. August 5, 1994.
Aset program didanai dengan kontribusi baik The asset program are funded by contributions
dari Perusahaan dan entitas anak masing- from both the Company and subsidiaries at 1%
masing sebesar 1% dari gaji pokok dan bagian from basic salary and their employees at 3.8% to
karyawan sebesar 3,8% sampai dengan 4,9%. 4.9%.
Aset program Perusahaan dan entitas anak The asset program of Company and subsidiaries
masing-masing sejumlah Rp48.661.400 dan amounted to Rp48,661,400 and Rp153,162,120
Rp153.162.120 untuk tahun 2024 dan 2023. in 2024 and 2023, respectively.
Kategori utama atas aset program imbalan The major categories of plan assets as a
sebagai persentase dari nilai wajar aset percentage of the fair value of the total plan
program adalah sebagai berikut: assets were as follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Dana Pasar Uang 35,23% - 100,00% 35,23% - 100,00% Money Market Funds
Dana US Dollar 0,82% 0,82% US Dollar Funds
Dana Pendapatan Tetap 13,97% 13,97% Fixed Income Funds
Dana Saham 39,82% 39,82% Stock Funds
Dana Syariah 7,37% 7,37% Syariah Funds
133
Page 140
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. MODAL SAHAM 23. SHARE CAPITAL
Susunan pemegang saham Perusahaan berikut The composition of the Company’s shareholders with
dengan kepemilikannya pada tanggal their percentage of ownership as at
30 September 2024 dan 31 Desember 2023 September 30, 2024 and December 31, 2023 based
berdasarkan laporan yang dikelola oleh Datindo on reports provided by Datindo Entrycom, the
Entrycom, Biro Administrasi Efek, adalah sebagai Securities Administration Bureau, are as follows:
berikut:
30 September 2024/ September 30, 2024
Total Saham
Ditempatkan dan
Disetor Penuh/ Persentase
Number of shares Pemilikan/
Issued and Percentage
Pemegang Saham Fully Paid of Ownership Total/Total Shareholders
TIS Inc. 863.645.841 37,30% 86.364.584.100 TIS Inc.
PT Artha Investama Jaya 664.387.148 28,69% 66.438.714.800 PT Artha Investama Jaya
Handoko Anindya Tanuadji 238.741.323 10,31% 23.874.132.300 Handoko Anindya Tanuadji
PT Sam Investama 120.000.287 5,18% 12.000.028.700 PT Sam Investama
Harry Surjanto Hambali 46.664.967 2,02% 4.666.496.700 Harry Surjanto Hambali
Lie David Limina 13.222.318 0,57% 1.322.231.800 Lie David Limina
Antonius Agus Susanto 152.400 0,01% 15.240.000 Antonius Agus Susanto
Masyarakat (masing-masing
di bawah 5%) 368.547.071 15,92% 36.854.707.100 Public (each below 5%)
Total 2.315.361.355 100,00% 231.536.135.500 Total
31 Desember 2023/ December 31, 2023
Total Saham
Ditempatkan dan
Disetor Penuh/ Persentase
Number of shares Pemilikan/
Issued and Percentage
Pemegang Saham Fully Paid of Ownership Total/Total Shareholders
TIS Inc. 863.645.841 37,30% 86.364.584.100 TIS Inc.
PT Artha Investama Jaya 664.387.148 28,69% 66.438.714.800 PT Artha Investama Jaya
Handoko Anindya Tanuadji 238.224.123 10,29% 23.822.412.300 Handoko Anindya Tanuadji
PT Sam Investama 120.000.287 5,18% 12.000.028.700 PT Sam Investama
Harry Surjanto Hambali 46.564.967 2,01% 4.656.496.700 Harry Surjanto Hambali
Lie David Limina 13.222.318 0,57% 1.322.231.800 Lie David Limina
Antonius Agus Susanto 152.400 0,01% 15.240.000 Antonius Agus Susanto
Masyarakat (masing-masing
di bawah 5%) 369.164.271 15,95% 36.916.427.100 Public (each below 5%)
Total 2.315.361.355 100,00% 231.536.135.500 Total
Pengelolaan Modal Capital Management
Grup mengelola risiko modal untuk memastikan The Group manages capital risk to ensure that it will
bahwa mereka akan mampu untuk melanjutkan be able to continue as going concern, in addition to
keberlangsungan hidup, selain memaksimalkan maximizing the profits of the shareholders through
keuntungan para pemegang saham melalui the optimization of the balance of debt and equity.
optimalisasi saldo utang dan ekuitas. Struktur modal The Company's capital structure consists of debt
Perusahaan terdiri dari pinjaman (Catatan 15) yang (Note 15) offset by cash and cash equivalents
saling hapus dengan kas dan setara kas (Note 4), restricted cash and cash equivalents
(Catatan 4), kas dan setara kas yang dibatasi (Note 9) and equity shareholders of the holding and
penggunaannya (Catatan 9) dan ekuitas pemegang non-controlling interests.
saham induk dan kepentingan non-pengendali.
134
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The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
23. MODAL SAHAM (lanjutan) 23. SHARE CAPITAL (continued)
Pengelolaan Modal (lanjutan) Capital Management (continued)
Grup secara berkala meninjau dan mengelola The Group regularly reviews and manages their
struktur modal mereka untuk memastikan struktur capital structure to ensure optimal structure and
yang optimal serta tingkat pengembalian pemegang shareholder returns, taking into consideration the
saham, dengan mempertimbangkan kebutuhan future capital requirements of the Group and capital
modal masa depan dari Grup dan efisiensi modal, efficiency, prevailing and projected profitability,
profitabilitas yang berlaku dan diproyeksikan, projected operating cash flows, projected capital
proyeksi arus kas operasi, proyeksi pengeluaran expenditures and projected strategic investment
modal dan proyeksi peluang investasi strategis. opportunities.
Tidak terdapat perubahan pendekatan Grup untuk There are no changes in the Group’s approach to
pengelolaan modal sepanjang periode pelaporan. capital management during the reporting period.
24. TAMBAHAN MODAL DISETOR - NETO 24. ADDITIONAL PAID-IN CAPITAL - NET
Pada tanggal-tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023,
31 Desember 2023, rincian tambahan modal disetor details of additional paid-in capital consists of:
terdiri dari:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Beginning capital paid in
Agio saham awal 14.500.000.000 14.500.000.000 excess of par value
Agio saham dari penawaran Capital paid in excess of par value
umum perdana 225.000.000.000 225.000.000.000 from initial public offering
Agio saham dari penawaran Capital paid in excess of par value
umum terbatas dengan hak from limited public offering
menyatakan efek terlebih dahulu 233.282.736.800 233.282.736.800 with pre-emptive right
Agio saham dari penawaran Capital paid in excess of par value
umum terbatas tanpa hak from limited public offering
menyatakan efek terlebih dahulu 118.998.347.200 118.998.347.200 without pre-emptive right
Difference in value from
Selisih transaksi restrukturisasi restructuring transaction
entitas sepengendali 10.246.183.723 10.246.183.723 with entity under common control
Pengampunan pajak 5.807.650.065 5.807.650.065 Tax amnesty
Agio saham dari program Capital paid in excess of par value
Management and Employee from Management and Employee
Stock Option Program (MESOP) 6.000.000 6.000.000 Stock Option Program (MESOP)
Realisasi cadangan program MESOP 3.236.416 3.236.416 Realization of reservation of MESOP
Beban emisi saham dari penawaran Stock issuance costs from
umum perdana (13.658.108.716) (13.658.108.716) initial public offering
Beban emisi saham dari penawaran
umum terbatas dengan Stock issuance costs from
hak umum terbatas dengan limited public offering with
hak menyatakan efek terlebih dahulu (8.325.614.435) (8.325.614.435) pre-emptive right
Cadangan saham program opsi
saham manajemen dan karyawan 4.737.963.044 4.737.963.044 Option program share reserve
Total 590.598.394.097 590.598.394.097 Total
135
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The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
24. TAMBAHAN MODAL DISETOR - NETO (lanjutan) 24. ADDITIONAL PAID-IN CAPITAL - NET (continued)
Selisih transaksi restrukturisasi dengan entitas Difference in value from restructuring transaction with
sepengendali entity under common control
Rincian selisih transaksi restrukturisasi entitas The details of difference from restructuring
sepengendali pada tanggal 30 September 2024 dan transactions of entities under common control as at
31 Desember 2023 adalah sebagai berikut: September 30, 2024 and December 31, 2023 are as
follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
PT Karyaputra Suryagemilang 13.948.254.139 13.948.254.139 PT Karyaputra Suryagemilang
PT Smartnet Magna Global 1.218.462.694 1.218.462.694 PT Smartnet Magna Globa
PT Jedi Global Teknologi (1.316.051.484) (1.316.051.484) PT Jedi Global Teknologi
PT Defender Nusa Semesta (3.604.481.626) (3.604.481.626) PT Defender Nusa Semesta
Total 10.246.183.723 10.246.183.723 Total
Karena transaksi ini merupakan transaksi antara Since these transactions are among entities under
entitas sepengendali dan tidak mengakibatkan common control and does not result in any change
perubahan substansi ekonomi kepemilikan atas in the economic substance of ownership of any
aset, liabilitas, saham atau instrumen kepemilikan assets, liabilities, shares or other instruments of
lainnya yang dipertukarkan, maka transaksi ini ownership which are exchanged, the transaction is
dicatat dengan menerapkan PSAK 38 (sejak recorded by applying PSAK 38 (since January 1,
tanggal 1 Januari 2024 dirujuk sebagai PSAK 338). 2024 referred to as PSAK 338).
Pengampunan Pajak Tax Amnesty
Pengampunan pajak adalah dampak ketika anak The tax amnesty is the impact when the subsidiaries
perusahaan Grup berpartisipasi dalam program of the Group participated in the tax amnesty program
pengampunan pajak sesuai dengan Undang- in accordance with Law No. 11 year 2016 (Tax
undang No. 11 tahun 2016 (UU Pengampunan Amnesty Law).
Pajak).
25. SELISIH NILAI TRANSAKSI DENGAN 25. DIFFERENCE IN VALUE FROM TRANSACTION
KEPENTINGAN NONPENGENDALI WITH NON-CONTROLLING INTEREST
Akun ini merupakan selisih antara nilai yang dibayar This account represents the difference between the
kepada kepentingan nonpengendali dengan bagian value paid to non-controlling interest and the portion
kepentingan nonpengendali yang diperoleh Grup of non-controlling interest obtained by the Group in
sehubungan dengan transaksi yang mengakibatkan connection with the transaction which resulted in
perubahan kepemilikan namun tidak mengubah changes in ownership but did not change the control
pengendalian (Catatan 1c). (Note 1c).
136
Page 143
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. SELISIH NILAI TRANSAKSI DENGAN 25. DIFFERENCE IN VALUE FROM TRANSACTION
KEPENTINGAN NONPENGENDALI (lanjutan) WITH NON-CONTROLLING INTEREST
(continued)
Rincian selisih nilai transaksi dengan kepentingan The details of difference in value from transactions
nonpengendali pada tanggal 30 September 2024 with non-controlling interest as at September 30,
dan 31 Desember 2023 adalah sebagai berikut: 2024 and December 31, 2023 are as follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
PT Computrade Technology PT Computrade Technology
International 209.409.231.707 209.409.231.707 International
Computrade Technology Computrade Technology
Philippines, Inc 4.353.828.276 4.353.828.276 Philippines, Inc
PT XDC Indonesia 1.617.636.399 1.052.934.918 PT XDC Indonesia
PT Karya Sinergi Maju 746.076.729 746.076.729 PT Karya Sinergi Maju
Computrade Technology Computrade Technology
Malaysia Sdn. Bhd. 421.374.505 421.374.505 Malaysia Sdn. Bhd.
PT Payrol Prima Indonesia 1.623.779.719 16.099.830 PT Payrol Prima Indonesia
PT Puri Amani Mulia 5.345.634 - PT Puri Amani Mulia
PT Harsya Remitindo (9.147.495.686) (271.173.358) PT Harsya Remitindo
Total 209.029.777.283 215.728.372.607 Total
PT Computrade Technology International (CTI) PT Computrade Technology International (CTI)
Pada tanggal 7 Oktober 2019, Perusahaan On October 7, 2019, the Company increased
menambah kepemilikan di CTI dengan mengakuisisi ownership in CTI by acquiring CTI shares from Harry
saham CTI dari Harry Surjanto Hambali, Maria Surjanto Hambali, Maria Djuanda, Rachmat
Djuanda, Rachmat Gunawan, Velma Sanantha, Lie Gunawan, Velma Sanantha, Lie David Limina, and
David Limina dan PT Inti Sekawan Investama PT Inti Sekawan Investama totaling 87,750 shares,
sejumlah 87.750 lembar saham sehingga therefore the ownership of the Company became
kepemilikan Perusahaan menjadi 84,25%, dengan 84.25%, with purchase price amounting to
harga pembelian sebesar Rp248.626.813.500. Rp248,626,813,500. The difference between the
Selisih antara harga pembelian dengan bagian purchase price with the portion of the non-controlling
kepentingan nonpengendali yang diperoleh interest obtained by the Company for the transaction
Perusahaan atas transaksi tersebut sebesar amounting to Rp139,541,815,464.
Rp139.541.815.464.
Pada tanggal 20 Desember 2019, Perusahaan On December 20, 2019, the Company increased
menambah kepemilikan di CTI dengan mengakuisisi ownership in CTI by acquiring CTI’s shares from
saham CTI dari Harry Surjanto Hambali, Maria Harry Surjanto Hambali, Maria Djuanda, Rachmat
Djuanda, Rachmat Gunawan, Velma Sanantha, Lie Gunawan, Velma Sanantha, Lie David Limina and
David Limina dan PT Inti Sekawan Investama PT Inti Sekawan Investama totaling of 47,249 shares
sejumlah 47.249 lembar saham dengan mekanisme with the inbreng mechanism of the shares of the
inbreng saham Perusahaan sebesar Company amounting to Rp133,873,140,600 so that
Rp133.873.140.600 sehingga kepemilikan the ownership of the Company became 99.99%. The
Perusahaan menjadi sebesar 99,99%. Selisih difference between the inbreng value and the portion
antara nilai inbreng dengan bagian kepentingan of the non-controlling interest obtained by the
nonpengendali yang diperoleh Perusahaan atas Company for the transaction amounted to
transaksi tersebut sebesar Rp69.867.416.243. Rp69,867,416,243.
137
Page 144
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. SELISIH NILAI TRANSAKSI DENGAN 25. DIFFERENCE IN VALUE FROM TRANSACTION
KEPENTINGAN NONPENGENDALI (lanjutan) WITH NON-CONTROLLING INTEREST
(continued)
PT XDC Indonesia (XDCI) PT XDC Indonesia (XDCI)
Pada tanggal 26 Oktober 2016, CTI menambah On October 26, 2016, CTI increased its ownership in
kepemilikan di XDCI dengan mengakuisisi saham XDCI by acquiring XDCI shares from Giono Wahyudi
XDCI dari Giono Wahyudi sejumlah 1.100 lembar totaling 1,100 shares with purchase price of
saham dengan harga pembelian sebesar Rp5,000,000,000 so that CTI ownership became
Rp5.000.000.000 sehingga kepemilikan CTI 85.00%. The difference between the purchase price
menjadi sebesar 85,00%. Selisih antara harga and the non-controlling interest portion obtained by
pembelian dengan bagian kepentingan the Company for the transaction amounted to
nonpengendali yang diperoleh Perusahaan atas Rp1,052,934,918.
transaksi tersebut sebesar Rp1.052.934.918.
Pada tanggal 23 Februari 2024, CTI menambah On February 23, 2024, CTI increased its ownership
kepemilikan di XDCI dengan mengakuisisi saham in XDCI by acquiring XDCI shares from Fransiska
XDCI dari Fransiska Susan Margono sejumlah 800 Susan Margono totaling 800 shares with purchase
lembar saham dengan harga pembelian sebesar price of Rp800,000,000 so that CTI’s ownership
Rp800.000.000 sehingga kepemilikan CTI menjadi became 95.00%. The difference between the
sebesar 95,00%. Selisih antara harga pembelian purchase price and the non-controlling interest
dengan bagian kepentingan nonpengendali yang portion obtained by the Company for the transaction
diperoleh Perusahaan atas transaksi tersebut amounted to Rp564,701,481.
sebesar Rp564.701.481.
Computrade Technology Malaysia Sdn. Bhd. Computrade Technology Malaysia Sdn. Bhd.
(CTM) (CTM)
Pada tanggal 31 Desember 2018, CTI menambah On December 31, 2018, CTI increased its ownership
kepemilikan di CTM dengan menambah setoran in CTM by adding a capital deposit of 750,000 shares
modal sejumlah 750.000 lembar saham senilai amounting to RM750,000 or equivalent to
dengan RM750.000 atau setara dengan Rp2,619,896,250 so that CTI ownership became
Rp2.619.896.250 sehingga kepemilikan CTI 61.87%. The difference between the purchase price
menjadi sebesar 61,87%. Selisih antara harga and the portion of the non-controlling interest
pembelian dengan bagian kepentingan obtained by the Company for the transaction
nonpengendali yang diperoleh Perusahaan atas amounted to Rp421,374,505.
transaksi tersebut sebesar Rp421.374.505.
PT Payrol Prima Indonesia (PPI) PT Payrol Prima Indonesia (PPI)
Pada tanggal 13 Desember 2021, Gunawan On December 13, 2021, Gunawan Rahadja
Rahadja membeli 63 saham atau setara dengan purchased 63 shares or equivalent to 2.52%
2,52% kepemilikan saham pada PPI dari KPSG, ownership in PPI from KPSG, with transaction price
dengan nilai transaksi sebesar Rp63.000.000 dan of Rp63,000,000 and Lim Tjun Ijoeng purchased 13
Lim Tjun Ijoeng membeli 13 saham atau setara shares or equivalent to 0.52% ownership in PPI from
dengan 0,52% kepemilikan saham pada PPI dari KPSG with transaction price of Rp13,000,000, thus
KPSG dengan nilai transaksi sebesar KPSG ownership became 95.96%. The difference
Rp13.000.000, sehingga kepemilikan KPSG between the purchase price and the portion of the
menjadi sebesar 95,96%. Selisih antara harga non-controlling interest obtained by the Company on
pembelian dengan bagian kepentingan the transaction amounted to Rp16,099,830.
nonpengendali yang diperoleh Perusahaan atas
transaksi tersebut sebesar Rp16.099.830.
138
Page 145
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. SELISIH NILAI TRANSAKSI DENGAN 25. DIFFERENCE IN VALUE FROM TRANSACTION
KEPENTINGAN NONPENGENDALI (lanjutan) WITH NON-CONTROLLING INTEREST
(continued)
PT Payrol Prima Indonesia (PPI) PT Payrol Prima Indonesia (PPI)
Pada tanggal 30 September 2024, KPSG membeli On September 30, 2024, KPSG purchased 63 shares
63 saham atau setara dengan 2,52% kepemilikan or equivalent to 2.52% ownership in PPI from
saham pada PPI dari Gunawan Rahadja dan KPSG Gunawan Rahadja and KPSG purchased 13 shares
membeli 13 saham atau setara dengan 0,52% or equivalent to 0.52% ownership in PPI from Lim
kepemilikan saham pada PPI dari Lim Tjun Ijoeng Tjun Ijoeng with both transaction price of
dengan nilai kedua transaksi sebesar Rp1,976,000,000, thus KPSG ownership became
Rp1.976.000.000, sehingga kepemilikan KPSG 99.00%. The difference between the purchase price
menjadi sebesar 99,00%. Selisih antara harga and the portion of the non-controlling interest
pembelian dengan bagian kepentingan obtained by the Company on the transaction
nonpengendali yang diperoleh Perusahaan atas amounted to Rp1,607,679,889.
transaksi tersebut sebesar Rp1.607.679.889.
Computrade Technology Philippines Inc. (CTP) Computrade Technology Philippines Inc. (CTP)
Pada tanggal 6 Oktober 2022, CTI membeli On October 6, 2022, CTI purchased 3,000,000
3.000.000 saham atau setara dengan 10% shares or equivalent to 10% ownership in CTP from
kepemilikan pada CTP dari Eduardo Garcia Eduardo Garcia Sumulong, with transaction price of
Sumulong dengan nilai transaksi PHP3.854.400 PHP3,854,400 (equivalent to Rp1,110,218,899) thus
(Setara dengan Rp1.110.218.899), sehingga CTI ownership became 70%. The difference between
kepemilikan CTI menjadi sebesar 70%. Selisih the purchase price and the portion of the non-
antara harga pembelian dengan bagian kepentingan controlling interest obtained by CTI on the
nonpengendali yang diperoleh CTI atas transaksi transaction amounting to Rp156,635,597.
tersebut sebesar Rp156.635.597.
Pada tanggal 29 Desember 2023, CTP On December 29, 2023, CTP increased its
meningkatkan modal dasar dan modal disetor authorized share capital and issued and fully paid
penuh dari yang sebelumnya 30.000.000 saham shares from 30,000,000 shares or amounting to
atau sebesar PHP30.000.000 (setara dengan PHP30,000,000 (equivalent to Rp7,994,400,000) to
Rp7.994.400.000) menjadi sebesar 90.000.000 90,000,000 shares or amounting to PHP90,000,000
saham atau sebesar PHP90.000.000 (setara (equivalent to Rp24,642,846,024), which was fully
dengan Rp24.642.846.024), yang diambil dan paid and taken by CTI in the amount of
disetor penuh oleh CTI sejumlah PHP60.000.000 PHP60,000,000 (equivalent to Rp16,648,446,024),
(setara dengan Rp16.648.446.024), sehingga resulting in CTI’s ownership in CTP became 90%.
kepemilikan saham CTI di CTP menjadi 90%. The difference between additional paid-up capital
Selisih antara tambahan modal disetor dengan and the portion of the non-controlling interest
bagian kepentingan nonpengendali yang diperoleh obtained by CTI amounted to Rp4,510,463,873.
CTI adalah sebesar Rp4.510.463.873.
139
Page 146
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
25. SELISIH NILAI TRANSAKSI DENGAN 25. DIFFERENCE IN VALUE FROM TRANSACTION
KEPENTINGAN NONPENGENDALI (lanjutan) WITH NON-CONTROLLING INTEREST
(continued)
PT Puri Amani Mulia (PAM) PT Puri Amani Mulia (PAM)
Pada tanggal 30 Juni 2024, PAM meningkatkan On June 30, 2024, PAM increased its authorized
modal ditempatkan dan disetor penuh dari yang share capital and issued and fully paid shares from
sebelumnya 200.000.000 saham atau sebesar 200,000,000 shares or amounting to
Rp20.000.000.000 menjadi 2.300.000.000 saham Rp20,000,000,000 to 2,300,000,000 shares or
atau sebesar Rp230.000.000.000, yang diambil dan amounting to Rp230,000,000,000, which was fully
disetor penuh oleh Perusahaan sejumlah paid and taken by Company in the amount of
Rp210.000.000.000 sehingga kepemilikan saham Rp210,000,000,000, resulting in Company’s
Perusahaan di PAM menjadi 99,99%. Selisih antara ownership in PAM became 99,99%. The difference
tambahan modal disetor dengan bagian between additional paid-up capital and the portion of
kepentingan nonpengendali yang diperoleh the non-controlling interest obtained by Company is
Perusahaan adalah sebesar Rp5.345.685. amounted to Rp5,345,685.
PT Harsya Remitindo (HRM) PT Harsya Remitindo (HRM)
Pada tanggal 26 Desember 2019, PT Emporia On December 26, 2019, PT Emporia Digital Raya
Digital Raya (EDR) menambah kepemilikan di HRM (EDR) increased ownership in HRM by acquiring
dengan mengakuisisi saham HRM dari Cucu Juniati HRM shares from Cucu Juniati totaling 19,999,999
sejumlah 19.999.999 lembar saham dengan harga shares at a purchase price of Rp2,340,000,000 so
pembelian sebesar Rp2.340.000.000 sehingga that EDR ownership became 99.99%. The difference
kepemilikan EDR menjadi sebesar 99,99%. Selisih between the purchase price and the portion of the
antara harga pembelian dengan bagian kepentingan non-controlling interest obtained by the Company on
nonpengendali yang diperoleh Perusahaan atas the transaction amounting to Rp271,173,358.
transaksi tersebut sebesar Rp271.173.358.
Berdasarkan Akta Jual Beli No. 51 tanggal 18 Maret Based on the Notarial Deed No. 51 dated March 18,
2024 yang dibuat oleh Vincent Sugeng Fajar S.H. 2024 from Vincent Sugeng Fajar S.H. M.Kn., EDR
M.Kn., EDR menjual 80.399.999 lembar saham atau sold 80,399,999 shares or equivalent to 23.99%
setara dengan 23,99% kepemilikan di HRM kepada ownership in HRM to PT Pakar Pembayaran Digital
PT Pakar Pembayaran Digital Indonesia dengan Indonesia with selling price amounted to
harga jual sebesar Rp5.875.200.000. Rp5,875,200,000.
Berdasarkan Akta Jual Beli No. 52 tanggal 18 Maret Based on the Notarial Deed No. 52 dated March 18,
2024 yang dibuat oleh Vincent Sugeng Fajar S.H. 2024 from Vincent Sugeng Fajar S.H. M.Kn., EDR
M.Kn., EDR menjual 50.250.000 lembar saham atau sold 50,250,000 shares or equivalent to 15.00%
setara dengan 15,00% kepemilikan di HRM kepada ownership in HRM to PT Cahaya Global Sukses
PT Cahaya Global Sukses Logistik dengan harga Logistik with selling price amounted to
jual sebesar Rp3.672.000.000 Rp3,672,000,000.
Selisih antara harga jual dengan bagian kepentingan The difference between the purchase price and the
nonpengendali yang dijual Perusahaan atas portion of the non-controlling interest obtained by the
transaksi tersebut sebesar Rp8.876.322.328. Company on the transaction amounted to
Rp8,876,322,328.
140
Page 147
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
26. SALDO LABA, CADANGAN UMUM DAN DIVIDEN 26. RETAINED EARNINGS, GENERAL RESERVES
AND DIVIDENDS
Perusahaan memiliki kebijakan membentuk dana The Company has policy to establish general
cadangan sesuai dengan UU Perseroan Terbatas reserves in accordance with Law No. 40 of 2007 on
No. 40 tahun 2007. Perusahaan telah membentuk Limited Liability Companies. The Company has
dana cadangan sebesar Rp35.806.031.813. established a general reserve amounting to
Rp35,806,031,813.
Kebijakan Perusahaan atas pembagian dividen The Company’s policy on dividend distribution is in
mengikuti ketentuan sesuai dengan Undang- accordance with Limited Liability Company Law No.
undang Perseroan Terbatas No. 40 tahun 2007 dan 40 of 2007 on Limited Liability Companies and POJK
POJK No. 15 tahun 2020. No. 15 of 2020.
27. KEPENTINGAN NONPENGENDALI 27. NON-CONTROLLING INTEREST
Kepentingan nonpengendali (KNP) atas aset neto Non-controlling interest in net assets of Subsidiaries
Entitas Anak merupakan bagian atas aset neto represents the portions of the net assets of the
Entitas Anak yang tidak dapat diatribusikan secara Subsidiaries that are not attributable, directly or
langsung maupun tidak langsung kepada indirectly, to the Company.
Perusahaan.
Rincian KNP atas aset neto Entitas Anak adalah Details of NCI in net assets of Subsidiaries are as
sebagai berikut: follows:
30 September 2024/September 30, 2024
Bagian atas
Jumlah
Penghasilan
(Rugi)
Kepentingan Komprehensif Selisih
Nonpengendali pada Tahun Transaksi Kepentingan
pada Awal Berjalan/ Pelepasan dan dengan Nonpengendali
Tahun/ Share in Total Penambahan Kepentingan pada
Non-controlling Comprehensive Entitas Anak/ Nonpengendali/ Pembagian Akhir Tahun/
Interests at Income (Loss) Divestment Difference Value Dividen/ Non-controlling
Beginning of The and Additional of Transaction Dividend Interests at
of Year Current Year of Subsidiaries with NCI Distribution End of Year
PT Virtus Technology PT Virtus Technology
Indonesia 74.343.350.586 48.237.161.143 - - (52.500.000.000) 70.080.511.729 Indonesia
PT Helios Informatika PT Helios Informatika
Nusantara 69.702.270.945 30.972.546.295 - - (36.000.000.000) 64.674.817.240 Nusantara
PT Central Data PT Central Data
Technology 11.633.338.864 4.146.431.682 - - - 15.779.770.546 Technology
PT Defender PT Defender
Nusa Semesta 11.164.741.575 5.036.300.660 - - (6.750.000.000) 9.451.042.235 Nusa Semesta
PT IKI Karunia Indonesia 4.426.353.722 (1.619.337.691) - - - 2.807.016.031 PT IKI Karunia Indonesia
PT Egeroo Inovasi PT Egeroo Inovasi
Teknologi 875.283.958 99.636.478 - - - 974.920.436 Teknologi
Lain-lain 15.442.070.707 (854.308.039) (1.364.420.892) (362.974.426) (1.000.610.380) 11.859.756.964 Others
Total 187.587.410.357 86.018.430.528 (1.364.420.892) (362.974.426) (96.250.610.380) 175.627.835.181 Total
141
Page 148
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. KEPENTINGAN NONPENGENDALI (lanjutan) 27. NON-CONTROLLING INTEREST (continued)
31 Desember 2023/December 31, 2023
Bagian atas
Jumlah
Penghasilan
(Rugi)
Kepentingan Komprehensif Selisih
Nonpengendali pada Tahun Transaksi Kepentingan
pada Awal Berjalan/ dengan Nonpengendali
Tahun/ Share in Total Kepentingan pada
Non-controlling Comprehensive Pelepasan Nonpengendali/ Pembagian Akhir Tahun/
Interests at Income (Loss) Entitas Anak/ Difference Value Dividen/ Non-controlling
Beginning of The Divestment of of Transaction Dividend Interests at
of Year Current Year Subsidiaries with NCI Distribution End of Year
PT Virtus Technology PT Virtus Technology
Indonesia 80.881.064.852 53.462.285.734 - - (60.000.000.000) 74.343.350.586 Indonesia
PT Helios Informatika PT Helios Informatika
Nusantara 56.249.375.298 35.952.895.647 - - (22.500.000.000) 69.702.270.945 Nusantara
PT Central Data PT Central Data
Technology 8.211.399.325 3.421.939.539 - - - 11.633.338.864 Technology
PT Defender PT Defender
Nusa Semesta 10.299.607.880 7.115.133.695 - - (6.250.000.000) 11.164.741.575 Nusa Semesta
PT IKI Karunia Indonesia 6.840.315.156 (2.413.961.434) - - - 4.426.353.722 PT IKI Karunia Indonesia
PT Egeroo Inovasi PT Egeroo Inovasi
Teknologi 1.194.570.300 (198.821.249) - - (120.465.093) 875.283.958 Teknologi
PT Equine Global 21.114.058.198 3.441.279.363 (24.555.337.561) - - - PT Equine Global
Lain-lain 26.836.367.448 4.902.988.907 (10.272.537.429) 879.577.296 (6.904.325.515) 15.442.070.707 Others
Total 211.626.758.457 105.683.740.202 (34.827.874.990) 879.577.296 (95.774.790.608) 187.587.410.357 Total
Berikut adalah ringkasan informasi keuangan Set out below is the summarized financial information
Entitas Anak dari Grup yang memiliki KNP yang for the Group’s material subsidiaries that has NCI
material terhadap Grup: that are material to the Group:
30 September 2024/ September 30, 2024
(dalam jutaan rupiah/in million rupiah)
VTI HIN CDT DNS
Aset lancar 1.331.535 552.367 240.876 119.355 Current assets
Aset tidak lancar 64.545 25.103 15.176 13.367 Non-current assets
Liabilitas jangka pendek (1.149.125) (432.871) (173.521) (82.843) Current liabilities
Liabilitas jangka panjang (4.214) (877) (677) (1.981) Non-current liabilities
Aset neto 242.741 143.722 81.854 47.898 Net assets
Pendapatan 2.360.801 1.147.948 406.894 123.544 Revenue
Laba tahun berjalan 162.020 68.832 20.734 20.155 Profit for the year
Total laba komprehensif 162.020 68.832 20.732 20.155 Total comprehensive income
Dividen yang dibagikan kepada Dividend distributed to
kepentingan nonpengendali 52.500 36.000 - 6.750 non-controlling interest
31 Desember 2023/ December 31, 2023
(dalam jutaan rupiah/in million rupiah)
VTI HIN CDT DNS
Aset lancar 1.886.104 464.207 301.063 120.101 Current assets
Aset tidak lancar 99.061 20.658 17.523 11.302 Non-current assets
Liabilitas jangka pendek (1.725.155) (328.948) (256.762) (86.054) Current liabilities
Liabilitas jangka panjang (4.279) (1.023) (702) (690) Non-current liabilities
Aset neto 255.731 154.894 61.122 44.659 Net assets
Pendapatan 4.028.289 1.430.777 505.348 126.094 Revenue
Laba tahun berjalan 178.469 81.368 19.580 27.957 Profit for the year
Total laba komprehensif 178.051 81.479 19.550 28.461 Total comprehensive income
Dividen yang dibagikan kepada Dividend distributed to
kepentingan nonpengendali 60.000 22.500 - 6.250 non-controlling interest
142
Page 149
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
27. KEPENTINGAN NONPENGENDALI (lanjutan) 27. NON-CONTROLLING INTEREST (continued)
Berikut adalah ringkasan informasi keuangan Set out below is the summarized financial information
Entitas Anak dari Grup yang memiliki KNP yang for the Group’s material subsidiaries that has NCI
material terhadap Grup: (lanjutan) that are material to the Group: (continued)
30 September 2024/September 30,2024
(dalam jutaan rupiah/in million rupiah)
VTI HIN CDT DNS
Arus kas diperoleh dari Cash flows provided by
aktivitas operasi 408.415 1.078 86.529 46.144 operating activities
Arus kas digunakan untuk Cash flows used in
aktivitas investasi (440) (1.106) (660) (2.383) investing activities
Arus kas digunakan untuk Cash flows used in
aktivitas pendanaan (397.753) 6.852 (63.434) (51.577) financing activities
Kenaikan (penurunan) Net increase (decrease)
neto kas dan in cash and
setara kas 10.222 6.824 22.435 (7.816) cash equivalents
30 September 2023/September 30, 2023
(dalam jutaan rupiah/in million rupiah)
VTI HIN CDT DNS
Arus kas diperoleh dari Cash flows provided by
Aktivitas operasi (107.216) 19.307 (87.704) (8.703) operating activities
Arus kas digunakan untuk Cash flows used in
aktivitas investasi (4.219) (1.179) (1.677) (3.507) investing activities
Arus kas digunakan untuk Cash flows used in
aktivitas pendanaan 141.024 (117) 101.846 (1.494) financing activities
Kenaikan (penurunan) Net increase (decrease)
neto kas dan in cash and
setara kas 29.589 18.011 12.465 (13.704) cash equivalents
Informasi diatas adalah nilai sebelum eliminasi antar The information above is the amount before
entitas. inter-company eliminations.
28. PENDAPATAN 28. REVENUES
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Pihak ketiga 6.220.223.962.645 6.446.204.787.259 Third parties
Pihak berelasi (Catatan 6g) 97.779.825.130 89.472.428.547 Related parties (Note 6g)
Total 6.318.003.787.775 6.535.677.215.806 Total
143
Page 150
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. PENDAPATAN (lanjutan) 28. REVENUES (continued)
a. Berdasarkan kontrak dengan pelanggan a. Based on contracts with customers
Di bawah ini adalah pemisahan pendapatan Set out below is the disaggregation of the
Perusahaan dari kontrak dengan pelanggan Group’s revenue from contracts with customers
untuk periode sembilan bulan yang berakhir for the nine-month period ended September 30,
pada tanggal 30 September 2024 dan 2023: 2024 and 2023:
30 September 2024/September 30, 2024
Jasa/Service Produk/Products Total/Total
Jenis jasa dan produk Type of service and products
Penjualan perangkat Sales of
keras dan lunak - 5.199.387.593.313 5.199.387.593.313 hardware and software
Pendapatan dari Revenue from
jasa solusi IT 604.848.579.525 - 604.848.579.525 IT solution services
Pendapatan dari Revenue from
jasa outsourcing 396.269.725.080 - 396.269.725.080 outsourcing business
Pendapatan dari sistem Revenue from system integration
integrasi dan implementasi 47.111.591.557 56.208.118.598 103.319.710.155 and implementation
Lain-lain 14.178.179.702 - 14.178.179.702 Others
Total pendapatan dari
kontrak dengan Total revenue from contracts
pelanggan 1.062.408.075.864 5.255.595.711.911 6.318.003.787.775 with customers
Waktu pengakuan pendapatan Timing of revenue recognition
Barang/jasa ditransfer pada Goods/services transferred at
waktu tertentu 9.000.706.674 5.256.518.527.370 5.265.519.234.044 a point in time
Jasa yang ditransfer
sepanjang waktu 1.038.885.753.937 - 1.038.885.753.937 Services transferred over time
Total pendapatan dari
kontrak dengan Total revenue from contracts
pelanggan 1.047.886.460.611 5.256.518.527.370 6.304.404.987.981 with customers
Pendapatan sewa 13.598.799.794 Rental income
Total pendapatan 6.318.003.787.775 Total revenue
30 September 2023/September 30, 2023
Jasa/Service Produk/Products Total/Total
Jenis jasa dan produk Type of service and products
Penjualan perangkat keras
dan lunak - 4.877.204.083.365 4.877.204.083.365 Sales of hardware and software
Pendapatan dari Revenue from
jasa solusi IT 1.049.242.040.960 - 1.049.242.040.960 IT solution services
Pendapatan dari jasa outsourcing 432.914.303.215 - 432.914.303.215 Revenue from outsourcing business
Pendapatan dari sistem integrasi Revenue from system integration
dan implementasi 158.885.224.369 - 158.885.224.369 and implementation
Lain-lain 17.431.563.897 - 17.431.563.897 Others
Total pendapatan dari kontrak Total revenue from contracts
dengan pelanggan 1.658.473.132.441 4.877.204.083.365 6.535.677.215.806 with customers
144
Page 151
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. PENDAPATAN (lanjutan) 28. REVENUES (continued)
a. Berdasarkan dari kontrak dengan pelanggan a. Based from contracts with customers (continued)
(lanjutan)
30 September 2023/ September 30, 2023
Jasa/Service Produk/Products Total/Total
Waktu pengakuan pendapatan Timing of revenue recognition
Barang/jasa ditransfer pada Goods/services transferred at
waktu tertentu 539.485.402.936 4.877.204.083.365 5.416.689.486.301 a point in time
Jasa yang ditransfer sepanjang
waktu 1.107.541.744.598 - 1.107.541.744.598 Services transferred over time
Total pendapatan dari kontrak Total revenue from contracts
dengan pelanggan 1.647.027.147.534 4.877.204.083.365 6.524.231.230.899 with customers
Pendapatan sewa 11.445.984.907 Rental income
Total pendapatan 6.535.677.215.806 Total revenue
Tidak ada pendapatan kepada pihak ketiga dan There were no revenue to third parties and
pihak berelasi (Catatan 6g) yang melebihi 10% related parties (Note 6g) which exceed 10% of
dari jumlah pendapatan konsolidasian untuk total consolidated revenues for the nine-month
periode sembilan bulan yang berakhir pada periods ended September 30, 2024 and 2023.
tanggal 30 September 2024 dan 2023.
b. Berdasarkan pasar geografis b. By Geographic market
30 September 2024/ September 30, 2024
Distribusi
Sistem produk IT dan
integrasi dan Jasa bisnis jasa solusi IT/
implementasi/ outsourcing/ IT product
System Business distribution
integration and outsourcing and IT solution Lain-lain/
implementation services services Properti/Property Others Total/Total
Pasar Geografis/
Geographic market
Indonesia 59.871.409.609 394.928.837.748 5.663.152.071.006 7.078.906.094 836.749.906 6.125.867.974.363
Luar Negeri/Foreign 8.609.369.592 1.340.887.333 182.185.556.487 - - 192.135.813.412
Total/Total 68.480.779.201 396.269.725.081 5.845.337.627.493 7.078.906.094 836.749.906 6.318.003.787.775
30 September 2023/ September 30, 2023
Distribusi
Sistem produk IT dan
integrasi dan Jasa bisnis jasa solusi IT/
implementasi/ outsourcing/ IT product
System Business distribution
integration and outsourcing and IT solution Lain-lain/
implementation services services Properti/Property Others Total/Total
Pasar Geografis/
Geographic market
Indonesia 175.288.432.663 431.576.972.110 5.800.469.613.001 6.897.585.425 1.834.552.748 6.416.067.155.947
Luar Negeri/Foreign 19.018.588.686 797.061.105 99.794.410.068 - - 119.610.059.859
Total/Total 194.307.021.349 432.374.033.215 5.900.264.023.069 6.897.585.425 1.834.552.749 6.535.677.215.806
145
Page 152
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
28. PENDAPATAN (lanjutan) 28. REVENUES (continued)
c. Kewajiban pelaksanaan c. Performance obligations
Kewajiban pelaksanaan pada Grup, yang The performance obligations of the Group, which
mencakup produk-produk di atas, dipenuhi cover the products mentioned above, are satisfied
pada saat pengiriman dari lokasi Grup atau upon shipment from the Group’s location or upon
pada penyerahan barang di lokasi pelanggan delivery of the goods at the customer’s location as
sesuai persyaratan dalam kontrak. Kewajiban agreed in the contracts. The performance
pelaksanaan untuk jasa dipenuhi umumnya obligation for services is satisfied generally upon
setelah selesainya jasa dan penerimaan completion of services and acceptance of the
pelanggan. customers.
29. BEBAN POKOK PENDAPATAN 29. COST OF REVENUES
30 September 2024/ September 30, 2024
Jasa/Service Produk/Products Total/Total
Jenis Jasa dan Produk Type of service and products
Biaya dari perangkat
keras dan lunak - 4.572.258.183.362 4.572.258.183.362 Cost of hardware and software
Biaya dari cloud 480.401.828.302 - 480.401.828.302 Cost from cloud
Biaya dari jasa outsourcing 330.065.520.197 - 330.065.520.197 Cost from outsourcing business
Biaya dari sistem integrasi Cost from system integration
dan implementasi 23.055.538.736 49.495.973.573 72.551.512.309 and implementation
Biaya dari jasa solusi IT 10.006.800.824 - 10.006.800.824 Cost from IT solution services
Lain-lain 145.098.776 - 145.098.776 Others
Total biaya dari kontrak Total cost from contracts
dengan pelanggan 843.674.786.835 4.621.754.156.935 5.465.428.943.770 with customers
Biaya dari sewa 7.208.947.645 Cost from rent
Total biaya pokok pendapatan 5.472.637.891.415 Total cost of revenue
30 September 2023/ September 30, 2023
Jasa/Service Produk/Products Total/Total
Jenis jasa dan produk Type of service and products
Biaya dari perangkat keras dan lunak - 4.331.794.598.987 4.331.794.598.987 Cost of hardware and software
Biaya dari cloud 445.523.371.463 - 445.523.371.463 Cost from cloud
Biaya dari jasa outsourcing 362.273.642.614 - 362.273.642.614 Cost from outsourcing business
Biaya dari sistem integrasi dan Cost from system integration and
implementasi 102.427.801.711 - 102.427.801.711 implementation
Biaya dari jasa solusi IT 437.017.535.051 - 437.017.535.051 Cost from IT solution services
Lain-lain 1.075.358.398 - 1.075.358.398 Others
Total biaya dari kontrak dengan Total cost from contracts
pelanggan 1.348.317.709.237 4.331.794.598.987 5.680.112.308.224 with customers
Biaya dari sewa 8.228.461.992 Cost from rent
Total biaya pokok pendapatan 5.688.340.770.216 Total cost of revenue
Tidak ada jumlah pembelian kepada pihak ketiga There were no total purchases to third parties
yang melebihi 10% dari jumlah beban pokok which exceeded 10% of total consolidated cost of
pendapatan konsolidasian untuk periode sembilan revenues for the nine-month periods ended
bulan yang berakhir pada tanggal 30 September September 30, 2024 and 2023.
2024 dan 2023.
146
Page 153
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
30. BEBAN PENJUALAN 30. SELLING EXPENSES
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Pemasaran dan pameran 9.385.901.007 4.864.649.709 Marketing and exhibition
Iklan dan promosi 5.246.784.402 447.101.834 Advertising and promotion
Ekspedisi 3.448.339.854 3.902.046.608 Expedition
Transportasi 50.502.727 503.365.975 Transportation
Lain-lain 1.140.424.785 577.991.272 Others
Total 19.271.952.775 10.295.155.398 Total
31. BEBAN UMUM DAN ADMINISTRASI 31. GENERAL AND ADMINISTRATIVE EXPENSES
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Gaji dan kesejahteraan karyawan 378.658.513.382 371.845.401.188 Salaries and allowances
Jasa profesional 16.112.105.830 4.804.985.548 Professional fee
Depreciation of property and
Penyusutan aset tetap (Catatan 10) 14.584.278.918 18.719.487.956 equipment (Note 10)
Transportasi 14.169.448.096 16.965.683.989 Transportation
Sewa (Catatan 20) 8.713.191.218 10.715.575.484 Rent (Note 20)
Asuransi 7.817.795.128 6.959.145.874 Insurance
Perbaikan dan pemeliharaan 7.527.945.546 6.215.761.733 Repair and maintenance
Jamuan dan sumbangan 4.356.702.354 4.537.059.411 Entertainment and donation
Penyusutan aset hak-guna Depreciation of right-of-use
(Catatan 13) 4.003.192.837 7.695.298.652 assets (Note 13)
Pos dan telekomunikasi 3.690.422.749 3.820.911.928 Post and telecommunication
Seminar dan pelatihan 3.299.957.872 9.723.008.805 Seminars and training
Lisensi 2.863.247.935 1.008.924.250 Licenses
Listrik dan utilitas 2.765.702.951 2.390.322.001 Electricity and utilities
Pajak dan denda 1.871.458.078 1.136.467.959 Taxes and charges
Amortisasi (Catatan 12) 1.176.912.997 7.027.279.586 Amortization (Note 12)
Lain-lain (masing-masing Others (each below
di bawah Rp1 miliar) 6.072.383.190 21.299.800.488 Rp1 billion)
Total 477.683.259.081 494.865.114.852 Total
147
Page 154
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
32. LABA PER SAHAM DASAR DAN DILUSIAN 32. BASIC AND DILUTED EARNINGS PER SHARE
Laba per saham dasar dihitung dengan membagi Basic earnings per share is computed by dividing net
laba periode berjalan dengan rata-rata tertimbang income for the period by the weighted average
jumlah saham biasa yang ditempatkan penuh, yang number of fully paid ordinary shares, outstanding
beredar selama periode bersangkutan, sebagai during the periods are as follows:
berikut:
30 September 2024/ September 30, 2024
Laba Tahun
Berjalan yang
Diatribusikan Rata-rata
Kepada pemilik Tertimbang
Perusahaan/ Saham Biasa yang
Profit for the Beredar/Weighted
Year Atributable to Average Number Laba per Saham/
Equity Holdres of of Ordinary Earning
the Company Outstandng Share per Share
Laba per saham dasar 113.949.024.345 2.315.361.355 49,21 Basic earning per share
Ditambah: Add:
Asumsi penerbitan saham dari Assumed exercise of
obligasi konversi 21.839.759.737 399.995.600 convertible bonds
Laba per dilusian 135.788.784.082 2.715.356.955 50,01 Diluted earnings per share
30 September 2023/ September 30, 2023
Laba Tahun
Berjalan yang
Diatribusikan Rata-rata
Kepada pemilik Tertimbang
Perusahaan/ Saham Biasa yang
Profit for the Beredar/Weighted
Year Atributable to Average Number Laba per Saham/
Equity Holdres of of Ordinary Earning
the Company Outstandng Share per Share
Laba per saham dasar 66.754.841.811 2.315.361.355 28,83 Basic earning per share
Ditambah: Add:
Asumsi penerbitan saham dari Assumed exercise of
obligasi konversi 21.839.759.737 399.995.600 convertible bonds
Laba per dilusian 88.594.601.548 2.715.356.955 32,63 Diluted earnings per share
Untuk periode sembilan bulan yang berakhir pada For the nine-month period ended September 30, 2024
Tanggal 30 September 2024 dan 2023, laba per and 2023, the diluted earnings per share is calculated
saham dilusian dihitung dengan membagi laba yang by dividing the profit attributable to ordinary equity
diatribusikan kepada entitas induk pemegang holders of the parent company after giving effect to the
ekuitas setelah mempertimbangkan efek atas biaya interest expense related to the convertible bonds, by
bunga terkait obligasi konversi, dengan jumlah rata- the weighted average number of ordinary shares
rata tertimbang saham biasa selama periode outstanding during the period after giving effect to the
berjalan setelah memperhitungkan dampaknya ke the weighted average number of ordinary shares that
jumlah rata-rata tertimbang saham biasa yang akan would be issued on conversion of bonds (which are
diterbitkan pada saat konversi obligasi (merupakan dilutive potential ordinary shares) into ordinary shares
potensial dilusi saham biasa) ke saham biasa (Note 1b).
(Catatan 1b).
Tidak ada transaksi lain yang melibatkan saham There have been no other transactions involving
biasa maupun saham biasa potensial antara tanggal ordinary shares or potential ordinary shares between
pelaporan dan tanggal penyelesaian laporan the reporting date and the completion date of these
keuangan konsolidasian ini. consolidated financial statements.
148
Page 155
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. DIVESTASI ENTITAS ANAK 33. DIVESTMENT OF SUBSIDIARIES
Berdasarkan Akta Jual Beli Saham No. 07 tanggal Based on the Deed of Sale and Purchase of Shares
31 Mei 2024 yang dibuat oleh Emy Oktavia S.H. No. 07 dated May 31, 2024 made by Emy Oktavia
M.Kn., ADR menjual 573.749.999 lembar saham S.H. M.Kn., ADR sold 573,749,999 shares or
atau setara dengan 75% kepemilikan di ASD equivalent to 75% ownership in ASD to PT Teknologi
kepada PT Teknologi Sahabat Urbana (pihak Sahabat Urbana (third party) at a selling price of
ketiga) dengan harga jual sebesar Rp37.499.999. Rp37,499,999.
Berdasarkan Akta Jual Beli Saham No. 08 tanggal Based on the Deed of Sale and Purchase of Shares
31 Mei 2024 yang dibuat oleh Emy Oktavia S.H. No. 08 dated May 31, 2024 made by Emy Oktavia
M.Kn., ADR menjual 573.749.999 lembar saham S.H. M.Kn., ADR sold 573,749,999 shares or
atau setara dengan 25% kepemilikan di ASD equivalent to 25% ownership in ASD to PT Soluix
kepada PT Soluix Finteknologi Indonesia (pihak Finteknologi Indonesia (third party) at a selling price
ketiga) dengan harga jual sebesar Rp12.500.000. of Rp12,500,000.
Per 31 Mei 2024, informasi Keuangan ASD adalah As at May 31, 2024, the financial information of ASD
sebagai berikut: are as follows:
Laporan Posisi Keuangan Statement of Financial Position
31 Mei 2024/
May 31, 2024
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan bank 6.377.982.678 Cash on hand and in banks
Piutang usaha - pihak ketiga - neto 8.923.346.217 Trade receivables - third parties - net
Piutang lain-lain 553.591.015 Other receivables
Persediaan 2.729.849.635 Inventories
Beban dibayar di muka 455.388.253 Prepaid expenses
Uang muka 1.400.000 Advances
Aset kontrak 2.848.634.270 Contract assets
Total Aset Lancar 21.890.192.068 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSET
Aset tetap - neto 532.459.274 Property, plant and equipment - net
Estimasi tagihan restitusi pajak 3.367.724.971 Estimated claims for tax refund
Aset lain-lain 44.800.000 Other assets
Total Aset Tidak Lancar 3.944.984.245 Total Non-current Assets
TOTAL ASET 25.835.176.313 TOTAL ASSETS
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Pinjaman bank jangka pendek 5.856.838.994 Short-term bank loans
Utang usaha pihak ketiga 744.483.598 Trade payables third parties
Beban akrual 7.217.266.238 Accrued expenses
Utang pajak 447.717.754 Taxes payable
Kontrak liabilitas 6.245.158.275 Due to related party
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Estimasi liabilitas imbalan kerja 7.429.997.745 Estimated employee benefits liabilities
TOTAL LIABILITAS 27.941.462.604 TOTAL LIABILITIES
149
Page 156
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. DIVESTASI ENTITAS ANAK (lanjutan) 33. DIVESTMENT OF SUBSIDIARIES (continued)
Laporan Posisi Keuangan (lanjutan) Statement of Financial Position (continued)
31 Mei 2024/
May 31, 2024
EKUITAS EQUTY
Modal saham 76.500.000.000 Share capital
Defisit (78.606.286.291 ) Deficit
TOTAL EKUITAS (2.106.286.291 ) TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 25.835.176.313 TOTAL LIABILITIES AND EQUITY
Laporan Laba Rugi Dan Penghasilan Statement of Profit or Loss and Other
Komprehensif Lain Comprehensive Income
31 Mei 2024/
May 31, 2024
PENJUALAN NETO 3.229.123.126 NET SALES
BEBAN POKOK PENJUALAN (1.430.877.316 ) COST OF GOODS SOLD
)
LABA BRUTO 1.798.245.810 GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Beban penjualan (41.807.884 ) Selling expenses
Beban umum dan administrasi (844.318.064 ) General and administrative expenses
Total Beban Usaha (886.125.948 ) Total Operating Expenses
LABA USAHA 912.119.862 OPERATING INCOME
PENGHASILAN (BEBAN) LAIN-LAIN OTHER INCOME (EXPENSES)
Beban bunga Interest expenses
Rugi selisih kurs (22.135.148 ) Bank administration
Pendapatan bunga 4.773.595 Interest income
Lain-lain - neto 278.997 Others - net
Total Beban Lain-Lain - Neto (17.082.556 ) Total Other Expenses - Net
RUGI SEBELUM PAJAK PENGHASILAN 895.037.306 LOSS BEFORE INCOME TAX
BEBAN PAJAK PENGHASILAN - INCOME TAX EXPENSES
RUGI PERIODE BERJALAN 895.037.306 LOSS FOR THE PERIOD
PENGHASILIAN KOMPREHENSIF LAIN - OTHER COMPREHENSIVE INCOME
TOTAL RUGI KOMPREHENSIF 895.037.306 TOTAL COMPREHENSIVE LOSS
150
Page 157
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
33. DIVESTASI ENTITAS ANAK (lanjutan) 33. DIVESTMENT OF SUBSIDIARIES (continued)
Laporan Arus Kas Statement of Cash Flows
31 Mei 2024/
May 31, 2024
Arus kas dari: Cash flows from:
Aktivitas operasi 207.500.657 Operating activities
Aktivitas investasi 111.439.695 Investing activities
Laba atas pelepasan entitas anak adalah sebagai Gain on divestment of subsidiary is as follows:
berikut:
31 Mei 2024/
May 31, 2024
Imbalan yang diterima 49.999.999 Consideration received
Jumlah tercatat investasi 2.106.286.288 Carrying amount of investment
Laba atas pelepasan entitas anak 2.156.286.287 Gain on divestment of subsidiary
34. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 34. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN AND POLICIES
Risiko utama dari instrumen keuangan Grup adalah The main risks arising from the Group’s financial
risiko pasar (yaitu risiko mata uang asing dan risiko instruments are market risk (i.e. foreign currency risk
tingkat suku bunga), risiko kredit dan risiko likuiditas. and interest rate risk), credit risk and liquidity risk.
Kebijakan akan pentingnya mengelola tingkat risiko Policies on the importance of managing the risk level
ini telah meningkat secara signifikan dengan has increased significantly by considering several
mempertimbangkan beberapa parameter parameters change and volatility of financial markets
perubahan dan volatilitas pasar keuangan baik di both in Indonesia and internationally. Management
Indonesia maupun internasional. Manajemen reviews and approves risk policies include risk
menelaah dan menyetujui kebijakan risiko yang tolerance in the strategy to manage the risks which
mencakup toleransi risiko dalam strategi mengelola are summarized below.
risiko-risiko yang dirangkum di bawah ini.
Risiko Pasar Market Risk
Risiko pasar merupakan risiko yang terutama Market risk is the risk that is primarily due to changes
disebabkan karena perubahan harga pasar. Grup in market prices. The Group is affected by market
dipengaruhi oleh risiko pasar, terutama risiko nilai risks, especially the risk of foreign currency
tukar mata uang asing dan risiko tingkat suku bunga. exchange rate and interest rate risk.
Risiko Mata Uang Asing Foreign Currency Risk
Risiko mata uang asing adalah risiko dalam hal nilai Foreign currency risk is the risk that the fair value or
wajar atau arus kas masa datang dari suatu future cash flows of a financial instrument will
instrumen keuangan akan berfluktuasi akibat fluctuate because of changes in foreign currency
perubahan nilai tukar mata uang asing. Eksposur exchange rates. The Group's exposures to exchange
Grup terhadap fluktuasi nilai tukar terutama berasal rate fluctuations are mainly from cash and cash
dari kas dan setara kas, piutang usaha, utang bank equivalents, trade receivables, bank loans and trade
dan utang usaha dalam mata uang asing. payables in foreign currencies.
151
Page 158
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 34. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
Risiko Mata Uang Asing (lanjutan) Foreign Currency Risk (continued)
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023,
31 Desember 2023, Grup mempunyai aset dan the Group had monetary assets and liabilities
liabilitas moneter dalam mata uang asing sebagai denominated in foreign currencies are as follows:
berikut:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Mata Uang Mata Uang
Asing/Foreign Asing/Foreign
Currency Rupiah Currency Rupiah
Aset Assets
Cash and cash
Kas dan setara kas USD 1.754.524 26.559.988.417 2.507.025 38.648.303.722 equivalents
MYR 4.530.129 16.649.085.122 3.217.360 10.753.156.436
PHP 14.964.157 4.038.376.970 20.712.174 5.753.116.984
SGD 2.226 26.241.131 6.687 78.318.245
EUR 44.865 756.085.412 3.236 55.462.802
INR 1.244 226.862 - -
AUD 26.757 278.735.593 - -
HKD 2.773 5.397.300 - -
Piutang usaha USD 228.657 3.461.402.854 780.176 12.027.192.643 Trade receivables
MYR 4.145.235 15.234.526.001 3.978.191 13.296.029.641
PHP 65.014.341 17.545.420.110 45.279.358 12.577.020.899
EUR 168.377 2.837.558.850 127.100 2.178.433.655
Liabilitas Liabilities
Utang bank USD - - 1.828.481 28.187.863.096 Bank loans
Utang usaha USD 8.961.938 135.665.815.792 14.423.061 222.345.914.698 Trade payables
MYR 3.113.505 11.442.723.705 1.193.723 3.989.695.318
PHP 64.759.543 17.476.657.843 44.274.372 12.297.870.860
CNY - - 165.877 359.898.541
Aset (Liabilitas) Assets (Liabilities)
Moneter - Neto USD (6.978.757) (105.644.424.521) (13.238.852) (204.090.142.768) Monetary - Net
MYR 5.561.859 20.440.887.418 6.001.828 20.059.490.759
PHP 15.218.954 4.107.139.237 21.717.160 6.032.267.023
SGD 2.226 26.241.131 6.687 78.318.245
EUR 204.594 3.447.895.598 130.336 2.233.896.457
CNY - - (165.877) (359.898.541)
INR 1.244 226.862 - -
HKD 2.773 5.397.300 - -
AUD 26.757 278.735.593 - -
Untuk mengelola eksposur atas fluktuasi nilai tukar To manage its foreign currency fluctuation exposure,
mata uang asing. Grup menjaga agar eksposur the Group maintains the exposure at an acceptable
berada pada tingkat yang dapat diterima dengan level by buying foreign currencies that will be needed
membeli mata uang asing yang akan dibutuhkan to avoid exposure from short-term fluctuations.
untuk mengatasi fluktuasi jangka pendek.
Grup melakukan transaksi forward atas mata uang The Group entered into foreign exchange forward to
asing sebagai instrumen lindung nilai untuk manage its foreign currency risks.
mengelola risiko atas mata uang asing.
152
Page 159
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 34. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko Pasar (lanjutan) Market Risk (continued)
Risiko Mata Uang Asing (lanjutan) Foreign Currency Risk (continued)
Pada tanggal 30 September 2024, jika nilai tukar As at September 30, 2024, if the exchange rates of
Rupiah terhadap mata uang asing the Rupiah against foreign currencies
menurun/meningkat sebesar 1% dengan semua depreciated/appreciated by 1% with all other
variabel konstan, laba konsolidasian sebelum beban variables held constant, consolidated profit before
pajak untuk tahun yang berakhir pada tanggal income tax expense for the year ended would have
tersebut akan menjadi lebih tinggi/rendah sebesar been Rp773,379,014, higher/lower, mainly as a
Rp773.379.014, terutama sebagai akibat dari result of foreign exchange gains/losses on the
keuntungan/kerugian selisih kurs atas translasi translation of net monetary liabilities denominated in
liabilitas moneter neto dalam mata uang asing. foreign currencies.
Pada tanggal 31 Desember 2023, jika nilai tukar As at December 31, 2023, if the exchange rates of
Rupiah terhadap mata uang asing the Rupiah against foreign currencies
menurun/meningkat sebesar 1% dengan semua depreciated/appreciated by 1% with all other
variabel konstan, laba konsolidasian sebelum beban variables held constant, consolidated profit before
pajak untuk tahun yang berakhir pada tanggal income tax expense for the year ended would have
tersebut akan menjadi lebih tinggi/rendah sebesar been Rp 1,938,856,293, higher/lower, mainly as a
Rp 1.938.856.293, terutama sebagai akibat dari result of foreign exchange gains/losses on the
keuntungan/kerugian selisih kurs atas translasi translation of net monetary liabilities denominated in
liabilitas moneter neto dalam mata uang asing. foreign currencies.
Risiko Kredit Credit Risk
Risiko kredit adalah risiko pihak ketiga tidak akan Credit risk is the risk that a third party will not meet its
memenuhi kewajibannya berdasarkan instrumen liabilities by financial instrument or customer
keuangan atau kontrak pelanggan, yang contract, leading to financial losses, The Group is
menyebabkan terjadinya kerugian keuangan, Grup exposed to credit risk from operating activities and
dikatakan memiliki risiko kredit dari aktivitas operasi financing activities, including deposits at banks,
dan pendanaan, termasuk deposito di bank, foreign exchange transactions and other financial
transaksi valuta asing dan instrumen keuangan instruments. Credit risk mainly comes from banks
lainnya. Risiko kredit terutama timbul dari bank dan and cash equivalents, short-term time deposits, trade
setara kas, deposito berjangka pendek, piutang receivables, other receivables, bank and restricted
usaha, piutang lain-lain, bank dan deposito time deposit, due from related parties and other
berjangka yang dibatasi penggunaannya, piutang assets.
pihak berelasi dan aset lain-lain.
Kas dan setara kas Cash and cash equivalents
Sehubungan dengan risiko kredit yang timbul dari With respect to credit risk arising from cash in banks,
kas di bank, deposito berjangka termasuk bank dan time deposits including restricted cash and cash
deposito berjangka yang dibatasi penggunaannya equivalents with financial institutions, the Company’s
yang ditempatkan pada institusi keuangan, risiko exposure to credit risk arises from default of the
kredit yang dihadapi timbul karena wanprestasi dari counterparty. The Group transacts only with
pihak lain. Grup hanya bertransaksi dengan institusi financially sound financial institutions and banks with
keuangan dan bank yang sehat. high credit ratings.
153
Page 160
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 34. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Risiko kredit atas penempatan rekening koran dan Credit risk arising from placement of current
deposito dikelola oleh manajemen sesuai dengan accounts and deposits is managed in accordance
kebijakan Grup. Investasi atas kelebihan dana with the Group’s policy. Investments of surplus funds
dibatasi untuk tiap-tiap bank dan kebijakan ini are limited for each bank and reviewed annually by
dievaluasi setiap tahun oleh direksi. Batas the directors. Such limits are set to minimize any
tersebut ditetapkan untuk meminimalkan risiko significant concentration of credit risk and therefore
konsentrasi kredit sehingga mengurangi mitigate financial loss through potential failure of the
kemungkinan kerugian akibat kebangkrutan bank- banks.
bank tersebut.
Pada tanggal 30 September 2024, Grup As at September 30, 2024, the Group has
menempatkan kas dan setara kasnya serta bank placements of its cash and cash equivalents
dan deposito berjangka yang dibatasi including restricted cash and cash equivalents in one
penggunaannya di satu bank yang masing-masing bank that represented 38% and 29% of the total cash
mewakili 38% dan 29% dari jumlah kas dan setara and cash equivalents and restricted cash and cash
kas serta bank dan deposito berjangka. Nilai equivalents, respectively. The maximum exposure
maksimum eksposur adalah sebesar nilai tercatat equal to the carrying amount as disclosed in Notes 4
sebagaimana diungkapkan pada Catatan 4 dan 9. and 9.
Piutang Receivables
Risiko kredit yang berasal dari piutang usaha, Credit risk arises from trade receivables, other
piutang lain-lain dan piutang pihak berelasi dikelola receivables and due from related parties are
oleh manajemen Grup sesuai dengan kebijakan, managed by the management of the Group in
prosedur, dan pengendalian dari Grup yang accordance with the policies, procedures, and
berhubungan dengan pengelolaan risiko kredit control of the Group relating to customer credit risk
pelanggan, piutang lain-lain dan piutang pihak management, other receivables, and due from
berelasi. Batasan kredit ditentukan untuk semua related parties. Credit limits are determined for all
pelanggan berdasarkan kriteria penilaian secara customers based on internal assessment criteria.
internal. Saldo piutang pelanggan dimonitor secara The balance of customer receivables are monitored
teratur oleh manajemen Grup. regularly by the management of the Group.
Grup mengevaluasi konsentrasi risiko sehubungan The Group evaluates the concentration of risk with
dengan piutang usaha, piutang lain-lain dan piutang respect to trade receivables, other receivables and
pihak berelasi serendah-rendahnya, karena due from related parties as low since its customers
pelanggannya terlibat dalam berbagai industri dan are involved in various industries and operate in
beroperasi di pasar yang sebagian besar largely independent markets.
independen.
154
Page 161
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 34. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Tidak terdapat risiko kredit yang terkonsentrasi There are no significant concentrations of credit risk
secara signifikan atas piutang usaha dan piutang in trade receivables and other receivables.
lain-lain.
Pada tanggal 31 Desember 2023, Grup memiliki As at December 31, 2023, the Group has due from
piutang dari satu pihak berelasi yang mewakili 53,2% one related party that represent 53.2% of total due
dari jumlah saldo piutang pihak berelasi sebelum from related parties balance before allowance for
penyisihan kerugian kredit ekspektasian. expected credit loss.
Pada tanggal pelaporan, eksposur maksimum Grup At the reporting date, the Group’s maximum
terhadap risiko kredit adalah sebesar nilai tercatat exposure to credit risk is represented by the carrying
masing-masing kategori dari aset keuangan yang amount of each class of financial assets presented
disajikan pada laporan posisi keuangan in the interim consolidated statement of financial
konsolidasian interim, setelah dikurangi dengan position, net of any allowance for losses.
cadangan kerugian.
Grup melakukan hubungan usaha dengan pihak- The Group conducts business relationships only with
pihak yang diakui dan kredibel. Grup memiliki recognized and credible parties. The Group has a
kebijakan untuk semua pelanggan yang akan policy for all customers to go through credit
melakukan perdagangan secara kredit harus melalui verification procedures. In addition, the amounts of
prosedur verifikasi kredit. Sebagai tambahan, receivables are monitored continuously to reduce the
jumlah piutang dipantau secara terus menerus untuk risk for impairment.
mengurangi risiko penurunan nilai piutang.
Tabel di bawah merinci kualitas kredit aset The table below present the details of the credit
keuangan Grup serta eksposur maksimum risiko quality of the Group’s financial assets as well as
kredit menurut peringkat risiko kredit: maximum exposure to credit risk by credit risk rating
grades:
Peringkat Peringkat Jumlah
Kredit Kredit tercatat Jumlah
External/ Internal/ bruto/ Cadangan tercatat
External Internal ECL 12 bulan atau sepanjang Gross kerugian/ bersih/
Credit Credit umur/ Carrying Loss Net carrying
30 September 2024 Rating Rating 12-month or lifetime ECL Amount allowance amount September 30, 2024
Lancar/ Cash in bank and cash
Bank dan setara kas (Catatan 4) AAA Performing ECL 12 bulan/12-month ECL 573.743.864.367 (309.704.886 ) 573.434.159.481 equivalents (Note 4)
Lancar/
Deposito berjangka pendek (Catatan 4) AAA Performing ECL 12 bulan/12-month ECL 39.100.000.000 - 39.100.000.000 Short-term time deposit (Note 4)
Piutang usaha (Catatan 5) N/A (ii) ECL sepanjang umur (pendekatan Trade receivables (Note 5)
sederhana)/ 1.687.962.675.647 (62.731.513.430) 1.625.231.162.217
Lifetime ECL (simplified approach
Aset kontrak (Catatan 5) N/A (ii) ECL sepanjang umur (pendekatan 409.061.634.611 (15.164.738.207) 393.896.896.404 Contract assets (Note 5)
sederhana)/
Lifetime ECL (simplified approach)
Piutang lain-lain N/A (ii) ECL sepanjang umur (pendekatan 21.885.349.203 (3.226.344.651) 18.659.004.552 Other receivables
sederhana)/
Lifetime ECL (simplified approach)
Aset lain-lain N/A (ii) ECL sepanjang umur (pendekatan 30.304.504.032 - 30.304.504.032 Other assets
sederhana)/
Lifetime ECL (simplified approach)
Bank dan deposito berjangka
yang dibatasi penggunaannya Lancar/ Restricted cash and cash
(Catatan 9) AAA Performing ECL 12 bulan/12-month ECL 133.879.586.506 (268.285.680) 133.611.300.826 equiuvalents (Note 9)
155
Page 162
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 34. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko Kredit (lanjutan) Credit Risk (continued)
Untuk piutang usaha, aset kontrak, piutang lain-lain For trade receivables, contract assets, other
dan aset lain-lain, Grup telah menerapkan receivables and other assets, the Group has applied
pendekatan yang disederhanakan dalam PSAK 71 the simplified approach in PSAK 71 (since January 1,
(sejak tanggal 1 Januari 2024 dirujuk sebagai 2024 referred to as PSAK 109) to measure the loss
PSAK 109) untuk mengukur cadangan kerugian allowance at lifetime ECL. The Group determines the
ECL sepanjang umur. Grup menentukan kerugian expected credit losses on these items by using a
kredit ekspektasian atas pos-pos ini dengan provision matrix, estimated based on historical credit
menggunakan matriks provisi, yang diestimasi loss experience based on the past due status of the
berdasarkan pengalaman kerugian kredit historis debtors, adjusted as appropriate to reflect current
berdasarkan status jatuh tempo debitur, disesuaikan conditions and estimates of future economic
untuk mencerminkan kondisi saat ini dan estimasi conditions. Accordingly, the credit risk profile of these
kondisi ekonomi masa depan. Oleh karena itu, profil assets is presented based on their past due status in
risiko kredit dari aset tersebut disajikan berdasarkan terms of the provision matrix. Note 5 include further
status tunggakannya dalam matriks provisi. details on the loss allowance for these assets
Catatan 5 mencakup rincian lebih lanjut atas respectively.
cadangan kerugian masing masing aset tersebut.
Risiko Likuiditas Liquidity Risk
Risiko likuiditas adalah risiko dimana Grup tidak bisa Liquidity risk is the risk to which the Group is not able
memenuhi liabilitas pada saat jatuh tempo. to meet its liabilities when due. Management
Manajemen melakukan evaluasi dan pengawasan evaluates and closely monitors cash inflows (cash-
yang ketat atas arus kas masuk (cash-in) dan kas in) and cash outflows (cash-out) to ensure the
keluar (cash-out) untuk memastikan tersedianya availability of funds to meet the payment needs of
dana untuk memenuhi kebutuhan pembayaran maturing liabilities. In general, the fund is needed for
liabilitas yang jatuh tempo. Secara umum, the repayment of short-term liabilities and maturing
kebutuhan dana untuk pelunasan liabilitas jangka obligations derived from sale of goods and services
pendek maupun kewajiban yang jatuh tempo to customers.
diperoleh dari penjualan barang dan jasa kepada
pelanggan.
Tabel di bawah merupakan profil jatuh tempo The table below shows the maturity profile of the
liabilitas keuangan Grup berdasarkan pembayaran Group's financial liabilities based on contractual
kontraktual yang tidak terdiskonto pada tanggal undiscounted payments as at September 30, 2024
30 September 2024 dan 31 December 2023: and December 31, 2023:
Lebih dari
1 tahun
sampai dengan Lebih dari
Di bawah 5 tahun/ 5 tahun/
1 tahun/Below Over 1 year Over than
1 year Up to 5 years 5 years Total/Total
30 September 2024 September 30, 2024
Liabilitas Liabilities
Utang bank jangka pendek Short-term bank loans
Pokok pinjaman 1.015.647.742.066 - - 1.015.647.742.066 Principal
Future imputed
Beban bunga masa depan 33.670.639.799 - - 33.670.639.799 interest charges
Utang usaha Trade payables
Pihak ketiga 295.928.548.357 - - 295.928.548.357 Third parties
Pihak berelasi 16.999.784 - - 16.999.784 Related parties
Utang lain-lain Other payables
Pihak ketiga 92.485.388.380 - - 92.485.388.380 Third parties
Pihak berelasi 150.870.569 - - 150.870.569 Related parties
156
Page 163
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
34. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO 34. FINANCIAL RISK MANAGEMENT OBJECTIVES
KEUANGAN (lanjutan) AND POLICIES (continued)
Risiko Likuiditas (lanjutan) Liquidity Risk (continued)
Lebih dari
1 tahun
sampai dengan Lebih dari
Di bawah 5 tahun/ 5 tahun/
1 tahun/Below Over 1 year Over than
1 year Up to 5 years 5 years Total/Total
30 September 2024 September 30, 2024
(lanjutan) (continued)
Liabilitas (lanjutan) Liabilities (continued)
Accrued expenses and
Beban akrual dan provisi 1.430.255.287.511 - - 1.430.255.287.511 provisions
Liabilitas imbalan Short-term employee
kerja jangka pendek 121.855.373.674 - - 121.855.373.674 benefis liabilities
Utang bank jangka panjang Long-term bank loans
Pokok pinjaman 111.639.883.861 105.633.586.194 - 217.273.470.055 Principal
Future imputed
Beban bunga masa depan 12.031.732.447 14.578.262.579 - 26.609.995.026 interest charges
Liabilitas sewa 5.052.414.786 7.891.800.030 - 12.944.214.816 Lease liabilities
Utang pembiayaan 68.670.079 141.346.801 - 210.016.880
Obligasi konversi Convertible bond
Pokok pinjaman - 559.993.839.416 - 559.993.839.416 Principal
- Future imputed
Beban bunga masa depan 27.999.692.872 - - 27.999.692.872 interest charges
Total 3.146.803.244.185 688.238.835.020 - 3.835.042.079.205 Total
Lebih dari
1 tahun
sampai dengan Lebih dari
Di bawah 5 tahun/ 5 tahun/
1 tahun/Below Over 1 year Over than
1 year Up to 5 years 5 years Total/Total
31 Desember 2023 December 31, 2023
Liabilitas Liabilities
Utang bank jangka pendek Short-term bank loans
Pokok pinjaman 1.404.860.224.051 - - 1.404.860.224.051 Principal
Future imputed
Beban bunga masa depan 29.543.092.933 - - 29.543.092.933 interest charges
Utang usaha Trade payables
Pihak ketiga 619.725.383.598 - - 619.725.383.598 Third parties
Utang lain-lain Other payables
Pihak ketiga 52.709.651.331 - - 52.709.651.331 Third parties
Pihak berelasi 217.190.403 - - 217.190.403 Related parties
Utang pihak berelasi Due to a related party
Pokok pinjaman 194.808.901.827 - - 194.808.901.827 Principal
Future imputed
Beban bunga masa depan 505.962.009 - - 505.962.009 interest charges
Accrued expenses and
Beban akrual dan provisi 1.371.869.927.216 - - 1.371.869.927.216 provisions
Liabilitas imbalan Short-term employee
kerja jangka pendek 175.747.945.938 - - 175.747.945.938 benefis liabilities
Utang bank jangka panjang Long-term bank loans
Pokok pinjaman 133.289.656.273 143.211.340.026 - 276.500.996.299 Principal
Future imputed
Beban bunga masa depan 23.817.025.171 34.184.665.958 - 58.001.691.129 interest charges
Liabilitas sewa 7.788.421.073 11.729.009.317 - 19.517.430.390 Lease liabilities
Obligasi konversi Convertible bond
Pokok pinjaman - 559.993.839.416 - 559.993.839.416 Principal
Future imputed
Beban bunga masa depan 13.999.846.436 13.999.846.436 - 27.999.692.872 interest charges
Total 4.028.883.228.259 763.118.701.153 - 4.792.001.929.412 Total
157
Page 164
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. INSTRUMEN KEUANGAN 35. FINANCIAL INSTRUMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023,
31 Desember 2023, nilai tercatat instrumen the carrying amount of the following financial
keuangan berikut ini mendekati nilai wajarnya: instruments is a reasonable approximation of its fair
value:
• Estimasi nilai wajar kas dan setara kas, • • The estimated fair value of cash and cash
deposito berjangka pendek, piutang usaha, equivalents, short-term time deposits, trade
piutang lain-lain, aset kontrak, bank dan receivables, other receivables, contract assets,
deposito berjangka yang dibatasi restricted cash and cash equivalents, trade
penggunaannya, utang usaha, utang lain-lain, payables, other payables, and accrued
serta beban akrual dan provisi, adalah expenses and provision, approximate their
mendekati nilai tercatatnya karena bersifat carrying amounts due to the short term nature of
jangka pendek dan akan jatuh tempo dalam the transaction and will be due within 12 months.
waktu 12 bulan.
• Estimasi nilai wajar piutang usaha jangka • • The estimated fair value of long-term trade
panjang mendekati nilai tercatatnya karena nilai receivables approximates its carrying amount
wajarnya dihitung dengan menggunakan as the fair value is calculated using the
tingkat bunga pasar yang berlaku. prevailing market interest rate.
• Estimasi nilai wajar piutang pihak berelasi, • • The estimated fair value of due from related
utang bank jangka pendek dan utang pihak parties, short-term bank loans and due to a
berelasi adalah mendekati nilai tercatatnya related party approximate their carrying
karena tingkat bunga dinilai ulang secara amounts as the interest are repriced regularly
berkala berdasarkan tingkat bunga pasar. based on market rate.
Metode dan asumsi berikut ini digunakan untuk The following methods and assumptions were used
mengestimasi nilai wajar untuk kelompok instrumen to estimate the fair value of each class of financial
keuangan yang praktis untuk memperkirakan nilai instruments for which it is practicable to estimate
tersebut: such value:
• Nilai wajar dari utang bank jangka panjang dan • • The fair values of long-term bank loans and
obligasi konversi ditentukan menggunakan convertible bonds are determined based on
diskonto arus kas berdasarkan tingkat suku discounted cash flow using effective interest
bunga efektif. rate.
158
Page 165
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
35. INSTRUMEN KEUANGAN (lanjutan) 35. FINANCIAL INSTRUMENTS (continued)
Hierarki nilai wajar pada tanggal 30 September 2024 The hierarchy of fair value as at September 30, 2024
dan 31 Desember 2023 adalah sebagai berikut: and December 31, 2023 are as follows:
Input
Harga yang signifikan
pasar yang dan dapat
dikuotasikan diobservasi
untuk aset secara langsung
dan liabilitas maupun tidak Input
yang sama langsung yang signifikan
(Level 1)/ (Level 2)/ tetapi tidak
Market value Significant input dapat diobservasi
quotation for and observable (Level 3)/
similar assets directly or Significant input
Jumlah/ and liabilities indirectly but unobservable
Total (Level 1) (Level 2) (Level 3)
30 September 2024 September 30, 2024
Liabilitas yang nilai wajarnya Liabilities for which fair
diungkapkan value is disclosed
Liabilitas Keuangan Financial Liabilities
Pinjaman jangka panjang
yang jatuh tempo dalam Current maturities of
waktu satu tahun long-term liabilities
Utang bank 99.364.689.185 - 99.364.689.185 - Bank loans
Utang jangka panjang Long-term liabilities
Utang bank 86.180.974.083 - 86.180.974.083 - Bank loans
Obligasi konversi 558.174.510.228 - 558.174.510.228 - Convertible bond
Input
Harga yang signifikan
pasar yang dan dapat
dikuotasikan diobservasi
untuk aset secara langsung
dan liabilitas maupun tidak Input
yang sama langsung yang signifikan
(Level 1)/ (Level 2)/ tetapi tidak
Market value Significant input dapat diobservasi
quotation for and observable (Level 3)/
similar assets directly or Significant input
Jumlah/ and liabilities indirectly but unobservable
Total (Level 1) (Level 2) (Level 3)
31 Desember 2023 December 31, 2023
Liabilitas yang nilai wajarnya Liabilities for which fair
diungkapkan value is disclosed
Liabilitas Keuangan Financial Liabilities
Pinjaman jangka panjang
yang jatuh tempo dalam Current maturities of
waktu satu tahun long-term liabilities
Utang bank 131.527.173.154 - 131.527.173.154 - Bank loans
Utang jangka panjang Long-term liabilities
Utang bank 114.662.820.481 - 114.662.820.481 - Bank loans
Obligasi konversi 558.174.510.228 - 558.174.510.228 - Convertible bond
159
Page 166
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
36. SEGMEN OPERASI 36. OPERATING SEGMENTS
Segmen operasi berikut ini dilaporkan berdasarkan The following operating segments are reported
informasi yang digunakan oleh manajemen untuk based on the information used by the management
mengevaluasi kinerja setiap segmen dan to evaluate the performance of each segment and
menentukan alokasi sumber daya. allocation of resources.
Grup bergerak di bidang usaha sebagai berikut: The Group is engaged in the following business
activities:
i. Mission critical digital solution
ii. Digital enriched outsourcing services
iii. Cloud and digital platform partner
Informasi Geografis Geographical Information
Informasi mengenai aset tidak lancar kecuali aset Information concerning non-current assets except for
pajak tangguhan, tagihan restitusi pajak, dan deferred tax assets, claims for tax refund, and other
instrumen keuangan pajak menurut wilayah financial instruments by geographic area is as
geografis adalah sebagai berikut: follows:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
Indonesia 622.426.727.123 634.550.337.467 Indonesia
Luar negeri 4.659.224.756 5.422.722.593 Overseas
Total 627.085.951.879 639.973.060.060 Total
160
Page 167
The original interim consolidated financial statements included here in are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
36. SEGMEN OPERASI (lanjutan) 36. OPERATING SEGMENTS (continued)
30 September 2024/ Mission Critical Digital Enriched Cloud and Digital Lain-lain/ Eliminasi/ Konsolidasian/
September 30, 2024 Digital Solution Outsourcing Services Platform Partner Others Total/Total Elimination Consolidation
Pendapatan/Revenues 130.958.095.643 402.084.171.828 5.850.147.949.403 13.633.856.286 6.396.824.073.160 (78.820.285.385) 6.318.003.787.775
Beban pokok pendapatan/Cost of revenues (58.798.838.083) (330.014.825.612) (5.084.063.371.878) (11.548.437.044) (5.484.425.472.617) 11.787.581.202 (5.472.637.891.415)
Laba bruto/Gross profit 72.159.257.560 72.069.346.216 766.084.577.525 2.085.419.242 912.398.600.543 (67.032.704.183) 845.365.896.360
Beban usaha/Operating expenses -
Penjualan/Selling (255.052.410) (186.085.811) (18.716.492.644) (114.321.910) (19.271.952.775) - (19.271.952.775)
Umum dan administrasi/ General and
administrative (137.838.673.784) (54.067.850.560) (340.233.994.671) (12.575.444.249) (544.715.963.264) 67.032.704.183 (477.683.259.081)
Pendapatan operasional lainnya/
Other operating income 3.664.418.796 1.428.213.689 8.375.414.469 294.687.859 13.762.734.813 (139.178.039) 13.623.556.774
Laba (rugi) usaha/ Operating income (loss) (62.270.049.838) 19.243.623.534 415.509.504.679 (10.309.659.058) 362.173.419.317 (139.178.039) 362.034.241.278
Pendapatan bunga/Interest income 23.684.442.693 2.657.570.572 23.125.320.769 1.315.983.340 50.783.317.374 (23.074.376.618) 27.708.940.756
Pajak terkait penghasilan bunga/
Tax relating to interest income
Beban bunga/ Interest expenses (47.494.027.237) (12.028.650.514) (48.882.315.468) (11.740.543.301) (120.145.536.520) 23.074.376.618 (97.071.159.902)
Laba (rugi) dari divestasi entitas anak/
Gain (loss) from divestment of subsidiaries 2.156.286.287 - - 2.156.286.287 - 2.156.286.287
Laba (rugi) dari penjualan aset tetap/
Gain (loss) on sale property and equipment - - 76.004.594 76.004.594 - 76.004.594
Beban administrasi bank/Bank charges (125.851.766) (426.341.704) (2.926.290.102) (39.655.453) (3.518.139.025) - (3.518.139.025)
Rugi selisih kurs - neto/
Loss on foreign exchange - net (132.930.407) (22.692.190) 17.469.746.493 2.080.324 17.316.204.220 - 17.316.204.220
Laba sebelum pajak final dan beban pajak
penghasilan/ Profit before final tax and
income tax expense (84.182.130.268) 9.423.509.698 404.371.970.965 (20.771.794.148) 308.841.556.247 (139.178.039) 308.702.378.208
Pajak final/Final tax (574.595.795) - (737.910.569) (202.669.091) (1.515.175.455) - (1.515.175.455)
Laba sebelum beban pajak penghasilan/ Profit
before income tax expense (84.756.726.063) 9.423.509.698 403.634.060.396 (20.974.463.239) 307.326.380.792 (139.178.039) 307.187.202.753
Beban pajak penghasilan/ Income tax expense (113.259.768) (1.945.840.888) (105.217.751.441) (359.483.319) (107.636.335.416) - (107.636.335.416)
Laba periode berjalan/ Profit for the period (84.869.985.831) 7.477.668.810 298.416.308.955 (21.333.946.558) 199.690.045.376 (139.178.039) 199.550.867.337
161
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The original interim consolidated financial statements included here in are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
36. SEGMEN OPERASI (lanjutan) 36. OPERATING SEGMENTS (continued)
30 September 2024/ Mission Critical Digital Enriched Cloud and Digital Lain-lain/ Eliminasi/ Konsolidasian/
September 30, 2024 Digital Solution Outsourcing Services Platform Partner Others Total/Total Elimination Consolidation
Penghasilan komprehensif lain/
Other comprehensive income 1.115.946.860 (109.391.652) 1.114.017.861 (16.900.689) 2.103.672.380 (866.917.348) 1.236.755.032
Total laba komprehensif periode berjalan/ Total
comprehensive income for the period (83.754.038.971) 7.368.277.158 299.530.326.816 (21.350.847.247) 201.793.717.756 (1.006.095.387) 200.787.622.369
Aset segmen/Assets segment 1.334.005.140.640 289.618.055.520 3.869.486.120.380 172.039.608.562 5.665.148.925.102 (1.092.126.766.556) 4.573.022.158.546
Liabilitas segmen/ Liabilities segment 1.008.323.553.993 197.918.497.066 3.005.068.641.558 47.295.200.272 4.258.605.892.889 (188.448.169.968) 4.070.157.722.921
Informasi lain/Other information
Pengeluaran modal/Capital expenditures 2.038.172.608 3.365.777.149 20.031.882.740 64.574.978 25.500.407.475 - 25.500.407.475
Penyusutan/Depreciation 4.009.167.406 5.798.638.534 13.225.187.523 4.454.931.692 27.487.925.155 - 27.487.925.155
162
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The original interim consolidated financial statements included here in are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
36. SEGMEN OPERASI (lanjutan) 36. OPERATING SEGMENTS (continued)
30 September 2023/ Mission Critical Digital Enriched Cloud and Digital Lain-lain/ Eliminasi/ Konsolidasian/
September 30, 2023 Digital Solution Outsourcing Services Platform Partner Others Total/Total Elimination Consolidation
Pendapatan/Revenues 254.077.761.741 439.864.197.731 5.964.272.942.984 15.318.998.444 6.673.533.900.900 (137.856.685.094) 6.535.677.215.806
Beban pokok pendapatan/Cost of revenues (158.035.030.244) (362.760.915.239) (5.214.781.182.870) (14.284.516.115) (5.749.861.644.468) 61.520.874.252 (5.688.340.770.216 )
Laba bruto/Gross profit 96.042.731.497 77.103.282.492 749.491.760.114 1.034.482.329 923.672.256.432 (76.335.810.842) 847.336.445.590
Beban usaha/Operating expenses
Penjualan/Selling (1.474.082.941) (310.928.137) (8.354.815.980) (155.328.340) (10.295.155.398) - (10.295.155.398 )
Umum dan administrasi/ General and
administrative (110.580.331.246) (60.763.406.132) (388.033.621.387) (13.031.229.564) (572.408.588.329) 77.543.473.477 (494.865.114.852 )
Rugi penurunan nilai aset takberwujud/
Impairment loss on intangible assets (8.038.530.180) - - - (8.038.530.180) - (8.038.530.180)
Pendapatan operasional lainnya/
Other operating income expenses 3.346.177.402 (2.010.716.445) 442.641.951 424.360.591 2.202.463.499 (1.341.903.059) 860.560.440
Laba (rugi) usaha/
Operating income (loss) (20.704.035.468) 14.018.231.778 353.545.964.698 (11.727.714.984) 335.132.446.024 (134.240.424) 334.998.205.600
Pendapatan bunga/Interest income 28.182.499.713 2.657.604.226 32.602.767.590 918.192.119 64.361.063.648 (16.397.449.726) 47.963.613.922
Pajak terkait penghasilan bunga/
Tax relating to interest income (43.708.525) (13.112.592) (965.789.247) (137.728.817) (1.160.339.181) - (1.160.339.181 )
Beban bunga/ Interest expenses (60.028.084.680) (15.078.119.278) (55.712.990.086) (4.327.718.226) (135.146.912.270) 16.960.130.762 (118.186.781.508 )
Rugi dari divestasi entitas anak/
Loss from divestment of subsidiaries (646.619.663) (1.572.834.045) (9.747.412.411) (901.619.162) (12.868.485.281) - (12.868.485.281)
Laba (rugi) dari penjualan aset tetap/
Gain (loss) on sale property and equipment - - 68.402.524 - 68.402.524 - 68.402.524
Beban administrasi bank/Bank charges (114.020.604) (490.066.123) (2.442.049.756) (102.176.349) (3.148.312.832) - (3.148.312.832)
Rugi selisih kurs - neto/Loss on foreign
exchange - net (280.355.792) (62.206.899) (1.340.429.108) (8.692.993) (1.691.684.792) - (1.691.684.792 )
Laba sebelum pajak final dan beban pajak
penghasilan/ Profit before final tax and
income tax expense (53.634.325.019) (540.502.933) 316.008.464.204 (16.287.458.412) 245.546.177.840 428.440.612 245.974.618.452
Pajak final/Final tax (408.541.130) - - (350.377.163) (758.918.293) - (758.918.293 )
Laba sebelum beban pajak penghasilan/
Profit before income tax expense (54.042.866.149) (540.502.933) 316.008.464.204 (16.637.835.575) 244.787.259.547 428.440.612 245.215.700.159
Beban pajak penghasilan/
Income tax expense (4.215.398.840) (2.820.937.833) (118.112.811.088) (478.561.215) (125.627.708.976) 2.380.385.397 (123.247.323.579)
Laba periode berjalan/ Profit for the period (58.258.264.989) (3.361.440.766) 197.895.653.116 (17.116.396.790) 119.159.550.571 2.808.826.009 121.968.376.580
163
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The original interim consolidated financial statements included here in are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
36. SEGMEN OPERASI (lanjutan) 36. OPERATING SEGMENTS (continued)
30 September 2023/ Mission Critical Digital Enriched Cloud and Digital Lain-lain/ Eliminasi/ Konsolidasian/
September 30, 2023 Digital Solution Outsourcing Services Platform Partner Others Total/Total Elimination Consolidation
Penghasilan komprehensif lain/
Other comprehensive income 717.057.035 293.882.930 646.580.716 - 1.657.520.681 - 1.657.520.681
Total laba komprehensif periode berjalan/
Total comprehensive income for the
period (57.541.207.954) (3.067.557.836) 198.542.233.832 (17.116.396.790) 120.817.071.252 2.808.826.009 123.625.897.261
Aset segmen/Assets segment 1.429.151.867.181 346.424.338.722 3.952.006.948.953 189.961.182.437 5.917.544.337.293 (1.075.723.517.748) 4.841.820.819.545
Liabilitas segmen/Liabilities segment 1.466.814.991.911 228.415.520.851 3.252.726.352.709 74.238.230.411 5.022.195.095.882 (385.710.496.472) 4.636.484.599.410
Informasi lain/Other information
Pengeluaran modal/Capital expenditures 2.162.490.934 3.145.070.177 27.157.739.897 502.335.874 32.967.636.882 - 32.967.636.882
Penyusutan/Depreciation 34.100.610.406 18.279.548.192 36.575.246.597 7.926.428.803 96.881.833.998 - 96.881.833.998
164
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The original interim consolidated financial statements included here in are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
37. PERJANJIAN PENTING 37. SIGNIFICANT AGREEMENTS
Tanggal Nama
berlaku/Effective perjanjian/Agreement
Nama/Name date name Keterangan/Description Masa berlaku/Validity period
Perusahaan/the
Company
26 Mei 2010/ Master Partner Pemasaran dan program dukungan Temenos/ Diperpanjang secara otomatis sampai ada pengakhiran/
Temenos
May 26, 2010 Agreement Market and support Temenos program Extended automatically until terminated by the parties
9 Desember 2016/ Master Partner Jasa konsultasi dan/atau implementasi software/ Berlaku sampai seluruh SAP PartnerEdge Model diakhiri/
PT SAP Indonesia
December 9, 2016 Agreement Consultation services and/or the software implementation services Valid until all SAP PartnerEdge Model are terminated
Mengembangkan pangsa pasar dan mendukung Business Intelligence dan
Wolters Kluwer pelaporan keuangan dan analisis software komprehensif untuk institusi
1 Oktober 2008/ Diperpanjang secara otomatis sampai ada pengakhiran/
(Finarch APAC Distributor Agreement keuangan/Develops market and supports Business Intelligence and
October 1, 2008 Extended automatically until terminated by the parties
Pte.Ltd) financial reporting and comprehensive analysis software for financial
institution
Memberikan jasa pelayanan termasuk peraturan terkait kelakuan, jadwal
kerja, prosedur keamanan dan instruksi lain, standar atau
Actimize UK 17 April 2013/ Professional Service Diperpanjang secara otomatis sampai ada pengakhiran/
prosedur/Provide services including rules related to behavior, working
Limited April 17, 2013 Agreement Extended automatically until terminated by the parties
schedule, security procedures and other instruction, standards or
procedure
Melakukan penjualan kembali lisensi dan perawatan perangkat lunak
Single Client Teaming Pegasystems, termasuk melakukan kustomisasi dan implementasi Berlaku terus menerus hingga ada pengakhiran pemeliharaan
4 September 2018/
Pegasystems. Inc. and Reseller apabila diperlukan/Reselling Pegasystems’ software license and perangkat lunak/Valid until termination of software maintenance
September 4, 2018
Agreement maintenance, including carry out customization and implementation as service
necessary
Memperoleh jasa implementasi, pelatihan, konsultasi, konversi,
Fidelity
perencanaan proyek, analisa resiko bisnis, manajemen vendor dan
International
18 Agustus 2016/ Master Services layanan lain yang terkait dengan aspek teknikal produk FIS/Obtain Diperpanjang secara otomatis sampai ada pengakhiran/
Resource
August 18, 2016 Agreement implementation services, training, consultation, conversion, project Extended automatically until terminated by the parties
Management.
planning, business risk analysis, vendor management and other technical
Inc. (FIS)
services related to FIS product
165
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The original interim consolidated financial statements included here in are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
37. PERJANJIAN PENTING (lanjutan) 37. SIGNIFICANT AGREEMENTS (continued)
Tanggal Nama
berlaku/Effective perjanjian/Agreement
Nama/Name date name Keterangan/Description Masa berlaku/Validity period
BPT, Entitas
Anak/Subsidiary
Mendistribusikan dan menyediakan jasa atas produk SecureSphere dan
6 Juni 2014/ Diperpanjang secara otomatis sampai ada pengakhiran/
Imperva, Inc. Distributor Agreement Imperva Cloud Services/Distribute and provide product services of
June 6, 2014 Extended automatically until terminated by the parties
SecureSphere and Imperva Cloud Services
Mendistribusikan produk Lenovo Thinksystem Server, Produk Storage
1 Januari 2023/ Perjanjian ini berakhir pada tanggal 31 December 2024/
PT Lenovo Indonesia Distributor Agreement dan Service/Distribute Lenovo Thinksystem Server Products, Storage
January 1, 2023 This agreement end on December 31, 2024
Products and services
Pendelegasian kewenangan beberapa perjanjian dengan pelanggan,
30 Juni 2018/ Assignment of reseller, dan distributor ke Extreme Ops/Assignment of certain Diperpanjang secara otomatis sampai ada pengakhiran/
Extreme Networks Inc.
June 30, 2018 Agreement agreements with end user customers, reseller, and distributor to Extreme Extended automatically until terminated by the parties
Ops
7 Juli 2017/ Mendistribusikan dan menyediakan jasa atas produk Extreme Networks/ Diperpanjang secara otomatis sampai ada pengakhiran/
Extreme Networks Inc. Distributor Agreement
July 7, 2017 Distribute and provide product services of Extreme Networks product Extended automatically until terminated by the parties
1 tahun dan diperpanjang otomatis 1 tahun berikutnya kecuali ada
9 April 2018/
Ignitenet Distributor Agreement Mendistribusikan dan menyediakan jasa atas produk Ignitenet/ pengakhiran/Valid for 1 year and extended automatically for 1 year
April 9, 2018
Distribute and provide product services of Ignitenet product unless terminated by the parties
1 tahun (31 Agustus 2018) dan diperpanjang otomatis 1 tahun
1 September 2017/ berikutnya kecuali ada pengakhiran/Valid for 1 year (August 31,
Edgecore Distributor Agreement Mendistribusikan dan menyediakan jasa atas produk Edgecore/
September 1, 2017 2018) and extended automatically for 1 year unless terminated by
Distribute and provide product services of Edgecore product
the parties
Perjanjian ini akan berakhir 3 tahun setelah penandatanganan dan
Alibaba Cloud Membeli, memperjualbelikan dan mendistribusikan produk Alibaba akan diperbaharui secara otomatis untuk 1 tahun berikutnya kecuali
22 Oktober 2019/
(Singapore) Private Distribution Agreement Cloud kepada Reseller dan Pelanggan/Buy, trade and distribute Alibaba ada pengakhiran/This Agreement will end in 3 years after the
October 22, 2019
Ltd Cloud products to Resellers and Customers agreement is signed and automatically renewed for consecutive
period of 1 year unless terminated by the parties
Sampai tanggal 25 Juni 2024 dan setelah itu diperpanjang otomatis
25 Juni 2019/ NonDisclosure untuk 1 tahun kecuali ada pengakhiran/Until June 25, 2024 and
Finisar Corporation Mendistribusikan produk Finisar/Distribute Finisar’s product
June 25, 2019 Agreement automatically renewed for one year after initial term period unless
terminated in writing
1 April 2022/ Value Added Mendistribusikan produk ESRI Indonesia sebagai Value Added Reseller/
PT Esri Indonesia Berlaku sampai 31 Maret 2025/Valid until March 31, 2025
April 1, 2022 Reseller Agreement Distribute ESRI Products as Value Added Reseller
1 tahun dan diperpanjang otomatis 1 tahun berikutnya kecuali ada
Kemp Technologies Pte. 28 April 2021/
Distribution Agreement Mendistribusikan produk Kemp/Distribute Kemp’s product pengakhiran/Valid for 1 year and extended automatically for 1 year
Ltd April 28, 2021
unless terminated by the parties
166
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The original interim consolidated financial statements included here in are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
37. PERJANJIAN PENTING (lanjutan) 37. SIGNIFICANT AGREEMENTS (continued)
Tanggal Nama
berlaku/Effective perjanjian/Agreement
Nama/Name date name Keterangan/Description Masa berlaku/Validity period
BPT, Entitas Anak
(lanjutan)/ Subsidiary
(continued)
1 tahun dan diperpanjang otomatis 1 tahun berikutnya kecuali ada
Pica8, Inc. 11 April 2022/ Reseller Agreement Mendistribusikan produk Pica8/Distribute Pica8’s product pengakhiran/Valid for 1 year and extended automatically for 1 year
April 11, 2022 unless terminated by the parties
Mendistribusikan perangkat lunak dan jasa lainnya dari Harris di bawah 1 tahun dan diperpanjang otomatis 1 tahun berikutnya kecuali ada
N. Harris Computer Harris Channel Partner
28 Januari 2022/ merek i2/Distribute and re-sell software and services from Harris under the pengakhiran/Valid for 1 year and extended automatically for 1 year
Corporation (i2) Agreement
January 28, 2022 i2 brand unless terminated by the parties
PT Advance 1 tahun dan diperpanjang otomatis 1 tahun berikutnya kecuali ada
Distributor Agreement/
Intelligence Mendistribusikan layanan Advance AI pengakhiran/Valid for 1 year and extended automatically for 1 year
Perjanjian Distributor
Indonesia 30 Juni 2022 unless terminated
CDT, Entitas
Anak/Subsidiary
1 tahun dan diperpanjang otomatis 1 tahun berikutnya sampai ada
31 Maret 2020/
PT Fujitsu Indonesia Distributor Agreement Mendistribusikan produk Fujitsu/Distribute Fujitsu’s product pengakhiran/Valid for 1 year and extended automatically for 1 year until
March 31, 2020
terminated by the parties
1 tahun dan diperpanjang otomatis 1 tahun berikutnya sampai maksimal
4 Februari 2021/ 2x masa perpanjangan kecuali ada pengakhiran/Valid for 1 year and
F5 Network Inc. Distributor Agreement Distributor resmi dari produk F5 Network/Official distributor for F5 Network
February 4, 2021 extended automatically for 1 year with maximum 2 years of extension
product
term unless terminated by the parties
1 tahun dan diperpanjang otomatis 1 tahun berikutnya kecuali ada
Talend Singapore Pte. 15 November 2016/ Value-Added Reseller
Mendistribusikan produk Talend/ Distribute the Talend’s product pengakhiran/Valid for 1 year and extended automatically for 1 year
Limited November 15, 2016 Agreement
unless terminated by the parties
Berlaku dan diperpanjang secara otomatis sampai ada
7 Mei 2019/ Mendistribusikan produk perangkat lunak dan jasa Microstrategy/
Microstrategy Distributor Agreement pengakhiran/Valid and extended automatically until terminated by the
May 7, 2019 Distribute Microstrategy’s software and services products
parties
17 Juli 2015/ Partner Agreement Dasar penunjukan Partner sebagai HDS Service Partner/Authorization of Diperpanjang secara otomatis sampai ada pengakhiran/Extended
Hitachi Vantara Pte. Ltd
July 17, 2015 Services Addendum Partner to be an HDS Service Partner automatically until terminated by the parties
1 tahun dan diperpanjang otomatis 1 tahun berikutnya kecuali ada
Talend Singapore Pte. 15 November 2016/ Value-Added Reseller
Mendistribusikan produk Talend/Distribute the Talend’s product pengakhiran/Valid for 1 year and extended automatically for 1 year
Ltd November 15, 2016 Agreement
unless terminated by the parties
Amazon Web Services, 1 Maret 2019/ AWS Solution Provider Diperpanjang secara otomatis sampai ada pengakhiran/Extended
Mendistribusikan produk AWS/Distribute the AWS’ product
Inc. March 1, 2019 Addendum automatically until terminated by the parties
Berlaku sampai 26 Mei 2023 dan akan diperpanjang otomatis 1 tahun
Dynatrace Asia Pacific 27 Mei 2022/ Value-Added Reseller Mendistribusikan produk Dynatrace selaku Reseller kepada Pengguna
berikutnya kecuali ada pengakhiran/Valid until May 26, 2023 and is
Pte. Ltd May 27, 2022 Agreement Akhir/Distribute Dynatrace product to End User as Reseller
extended automatically for 1 year unless terminated
License Agreement fir
15 tahun dan diperpanjang otomatis 1 tahun berikutnya kecuali ada
Partner Regarding to Mendistribusikan lisensi comforte tertentu/ Distribute certain comforte
Comforte Asia Pte Ltd pengakhiran/Valid for 5 year and extended automatically for 1 year
comforte Software license
unless terminated by the Parties
Enterprise
167
Page 174
The original interim consolidated financial statements included here in are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
37. PERJANJIAN PENTING (lanjutan) 37. SIGNIFICANT AGREEMENTS (continued)
Tanggal Nama
berlaku/Effective perjanjian/Agreement
Nama/Name date name Keterangan/Description Masa berlaku/Validity period
VTI, Entitas
Anak/Subsidiary
PT Huawei Tech 31 Desember 2022/ Mendistribusikan produk dari Huawei di Indonesia/ Sampai tanggal 31 Desember 2023 dan perpanjangan masih dalam
Distributor Agreement
Investment December 31, 2022 Distribute Huawei’s products in Indonesia proses/Valid until December 31, 2023 and extension in the process
Amendment of Google Diperpanjang secara otomatis setiap 1 tahun di tanggal yang sama
Google Enterprise, 25 Februari 2015/ Amendemen terhadap Reseller Agreement Google Enterprise/
Enterprise Reseller perjanjian berlaku kecuali ada pengakhiran/Extended automatically for
Singapura February 25, 2015 Amendment upon Google Enterprise Reseller Agreement
Agreement 1 year on anniversary unless terminated by the parties
Mendistribusikan produk Zimbra Collaboration Software dan Zimbra 1 tahun dan diperpanjang otomatis 1 tahun berikutnya kecuali ada
7 November 2013/
Zimbra Inc. Distributor Agreement Community software/Distribute Zimbra Collaboration Software and pengakhiran/Valid for 1 year and extended automatically for 1 year
November 7, 2013
Zimbra Community Software products unless terminated by the parties
SolarWinds 1 tahun dan diperpanjang otomatis 1 tahun berikutnya kecuali ada
14 Januari 2016/ Mendistribusikan produk dari SolarWinds di wilayah Indonesia/Distribute
Software Europe Distributor Agreement pengakhiran/Valid for 1 year and extended automatically for 1 year
January 14, 2016 SolarWinds products in the area of Indonesia.
Limited unless terminated by the parties
EMC Information
9 Februari 2015/ Diperpanjang secara otomatis sampai ada pengakhiran/
Systems Mendistribusikan produk dari EMC/Distribute EMC’s products
February 9, 2015 Distributor Agreement Extended automatically until terminated by the parties
International
1 tahun dan diperpanjang secara otomatis sampai ada pengakhiran/
13 Februari 2012/ Customer Master
PT Dell Indonesia Mendistribusikan produk dari Dell/Distribute Dell’s products Valid for 1 year and extended automatically until terminated by the
February 13, 2012 Services Agreement
parties
1 tahun dan diperpanjang otomatis 1 tahun berikutnya kecuali ada
24 Februari 2017/
PT Dell Indonesia Distributor Agreement Mendistribusikan produk dari Dell/Distribute Dell’s products pengakhiran/Valid for 1 year and extended automatically for 1 year
February 24, 2017
unless terminated by the parties
1 Januari 2015/ Non-exclusive Diperpanjang secara otomatis sampai ada pengakhiran/
Radware, Ltd Mendistribusikan produk dari Radware/Distribute Radware’s products
January 1, 2015 Distributor Agreement Extended automatically until terminated by the parties
168
Page 175
The original interim consolidated financial statements included here in are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
37. PERJANJIAN PENTING (lanjutan) 37. SIGNIFICANT AGREEMENTS (continued)
Tanggal Nama
berlaku/Effective perjanjian/Agreement
Nama/Name date name Keterangan/Description Masa berlaku/Validity period
VTI, Entitas
Anak/Subsidiary
1 Desember 2012/ Sophos-Distributor 1 tahun dan diperpanjang secara otomatis sampai ada pengakhiran/Valid
Sophos, Ltd Mendistribusikan produk dari Sophos/Distribute Sophos products
December 1, 2012 Agreement for 1 year and extended automatically until terminated by the parties
Sampai tanggal 31 Maret 2022 dan akan diperpanjang secara otomatis
Trend Micro
1 April 2021/ Trend Micro - Mendistribusikan produk dari Trend Micro di Indonesia/Distribute untuk 1 tahun berikutnya kecuali ada pengakhiran/Valid until March 31,
(Singapore) Pte,
April 1, 2021 Distribution Agreement Trend Micro’s products in Indonesia 2022 and is extended automatically for 1 year each unless terminated by
Ltd
the parties
Berlaku sampai 31 Desember dan diperpanjang secara otomatis untuk 1
10 September 2015/ Non-Exclusive Mendistribusikan produk dari Arista di Indonesia/Distribute Arista’s
Arista Networks, Ltd tahun berikutnya sampai ada pengakhiran/Valid until December 31 and
September 10, 2015 Distributor Agreement products in Indonesia
extended automatically for 1 year until terminated by the parties
Arris International 15 November 2017/ Diperpanjang secara otomatis sampai ada pengakhiran/
Partner Master Terms Mendistribusikan produk dari Ruckus/Distribute Ruckus products
Plc. November 15, 2017 Extended automatically until terminated by the parties
Riverbed 14 Maret 2011/ International Distributor Mendistribusikan produk dari Riverbed di Indonesia/Distribute Diperpanjang secara otomatis sampai ada pengakhiran/
Technology, Inc. March 14, 2011 Agreement Riverbed’s products in Indonesia Extended automatically until terminated by the parties
Berlaku sampai 31 Januari 2012 dan diperpanjang secara otomatis untuk
Dell Global B.V Dell Channel Partner
26 Mei 2011/ Mendistribusikan produk dari Dell Global di Indonesia/Distribute Dell 1 tahun berturut-turut sampai ada pengakhiran/Valid until January 31,
(Singapore Agreement South East
May 26, 2011 Global’s products in Indonesia 2012 and extended automatically for successive 1 year until terminated by
Branch) Asia
the parties
Red Hat Asia Pacific 14 April 2011/ Diperpanjang secara otomatis sampai ada pengakhiran/
Distributor Agreement Mendistribusikan produk dari Red Hat/Distribute Red Hat’s products
Pte. Ltd April 14, 2011 Extended automatically until terminated by the parties
1 Januari 2017/ Ivanti Distributor Diperpanjang secara otomatis sampai ada pengakhiran/
Ivanti Mendistribusikan produk dari Ivanti/Distribute Ivanti’s products
January 1, 2017 Agreement Extended automatically until terminated by the parties
TOFFS Perjanjian ini berlaku 2 tahun dan diperpanjang 1 tahun berikutnya kecuali
7 Juli 2022/ Master Distributor
Technologies Mendistribusikan produk dari TOFFS/Distribute TOFFS’ products ada pengakhiran/Valid for 2 years and extended for 1 year unless
July 7, 2022 Agreement
Pte. Ltd terminated by the parties
Palo Alto Networks 21 Juni 2022/ Master Distributor 1 tahun dan diperpanjang secara otomatis kecuali ada pengakhiran/Valid
Mendistribusikan produk dari Palo Alto/Distribute Palo Alto’s products
Inc June 21, 2022 Agreement for 1 year and extended automatically unless terminated by the parties
169
Page 176
The original interim consolidated financial statements included here in are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
37. PERJANJIAN PENTING (lanjutan) 37. SIGNIFICANT AGREEMENTS (continued)
Tanggal Nama
berlaku/Effective perjanjian/Agreement
Nama/Name date name Keterangan/Description Masa berlaku/Validity period
HIN, Entitas
Anak/Subsidiary
PT Hewlett-Packard 7 April 2014/ Mendistribusikan dan menyediakan jasa produk dari HP/ Diperpanjang secara otomatis sampai ada pengakhiran/
HP Partner Agreement
Indonesia April 7, 2014 Distribute and provide services of HP’s products Extended automatically until terminated by the parties
PT Hewlett-Packard 25 Agustus 2015/ HPE Partner Diperpanjang secara otomatis sampai ada pengakhiran/
Enterprise Indonesia August 25, 2015 Agreement Mendistribusikan produk dari HP/Distribute HP’s products Extended automatically until terminated by the parties
Hewlett-Packard 7 April 2014/ Diperpanjang secara otomatis sampai ada pengakhiran/
HP Partner
Singapore Pte. Ltd April 7, 2014 Mendistribusikan produk dari HP/Distribute HP’s products Extended automatically until terminated by the parties
Aruba Networks 13 Juli 2015/ Aruba Distributor Diperpanjang secara otomatis sampai ada pengakhiran/
Mendistribusikan produk dari Aruba/Distribute Aruba’s products
International Ltd July 13, 2015 Agreement Extended automatically until terminated by the parties
Sampai tanggal 31 Desember 2020 dan diperpanjang secara otomatis
PT Samsung 24 Januari 2017/
Distributor Agreement Mendistribusikan produk dari Samsung/Distribute Samsung’s products sampai ada pengakhiran oleh Para Pihak/Until December 31, 2020 and
Electronics Indonesia January 24, 2017
extended for 1 year each until terminated by the parties
Facebook Terms for
Meta Platform Ireland 29 Desember 2022/ Mendistribusikan produk dari WhatsApp Business Solution/Distribute Berlaku sejak tanggal efektif perjanjian sampai ada pengakhiran/Valid
WhatsApp Business
Limited December 29, 2022 WhatsApp Business Solution products since the effective date and will continue until terminated by the parties
Solution Providers
3 tahun sejak tanggal efektif dan diperpanjang secara otomatis 1 tahun
6 Agustus 2021/
Cloudflare Distributor Agreement Mendistribusikan produk dari Cloudflare/Distribute Cloudflare’s products sampai ada pengakhiran/Valid for 3 years since effective date and
August 6, 2021
extended automatically for 1 year until terminated by the parties
Sangfor Technologies 27 September 2018/ Value Added Diperpanjang secara otomatis sampai ada pengakhiran/
Mendistribusikan produk dari Sangfor/Distribute Sangfor’s products
(Hong Kong) Limited September 27, 2018 Distributor Agreement Extended automatically until terminated by the parties
1 Juli 2022/ Tencent Cloud Diperpanjang secara otomatis sampai ada pengakhiran/
Tencent Mendistribusikan produk dari Tencent/Distribute Tencent’s products
July 1, 2022 Reseller Agreement Extended automatically until terminated by the parties
Darktrace Partner
4 Februari 2022/ Diperpanjang secara otomatis sampai ada pengakhiran/
Darktrace Program Distributor Mendistribusikan produk dari Darktrace/Distribute Darktrace’s products
February 4, 2022 Extended automatically until terminated by the parties
Agreement
Melakukan penjualan kembali produk Grab berupa Grab Food, Grab
1 Oktober 2021/ Sampai tanggal 31 Desember 2023 dan perpanjangan masih dalam
Grab Indonesia Reseller Agreement Transport dan Grab Delivery/Resell Grab’s products consisting Grab
October 1, 2021 proses/Valid until December 31, 2023 and extension in the process
Food, Grab Transport and Grab Delivery
170
Page 177
The original interim consolidated financial statements included here in are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
37. PERJANJIAN PENTING (lanjutan) 37. SIGNIFICANT AGREEMENTS (continued)
Tanggal Nama
berlaku/Effective Perjanjian/Agreement
Nama/Name date name Keterangan/Description Masa berlaku/Validity period
XDCI, Entitas
Anak/Subsidiary
Diperpanjang secara otomatis untuk 2 tahun sampai ada
26 Januari 2015/ Business Partner
Toshiba GCS, Inc. Mendistribusikan produk dari Toshiba/Distribute Toshiba’s products pengakhiran/Extended automatically for 2 years until terminated by the
January 26, 2015 Agreement
parties
PT Lenovo 1 Januari 2023/ Mendistribusikan produk dari Lenovo PCD/Distribute Lenovo PCD’s Sampai tanggal 31 Desember 2023 dan perpanjangan masih dalam
Distributor Agreement
Indonesia January 1, 2023 products proses/Valid until December 31, 2023 and extension in the process
Logitech Asia Pacific 20 Oktober 2020/ Logitech Authorized Diperpanjang secara otomatis sampai ada pengakhiran oleh
Mendistribusikan produk dari Logitech JH/Distribute Logitec JH’s products
Ltd October 20, 2020 Reseller Agreement Logitech/Extended automatically until terminated by Logitech
Independent Berlaku 1 tahun sejak tanggal penandatanganan dan akan tetap berlaku
Allied Telesis Asia 1 Juli 2021/
Nonexclusive Authorised Mendistribusikan produk dari ATI/Distribute ATI’s products sampai diakhiri oleh salah satu pihak/Valid for 1 year after the signing
Pacific Pte. Ltd July 1, 2021
Distributor date and still valid until terminated by other party
MBT, Entitas
Anak/Subsidiary
Catalogic Software, 16 Maret 2021/ Mendistribusikan produk dari Catalogic Software/Distribute Catalogic Diperpanjang secara otomatis sampai ada pengakhiran/
Distributor Agreement
Inc March 16, 2021 Software’s products Extended automatically until terminated by the parties
Berlaku selama 3 tahun kecuali ada pengakhiran dan dalam proses
Oracle Corporation 10 Mei 2020/ Mendistribusikan dan menyediakan jasa produk dari Oracle/Distribute and
Distributor Agreement perpanjangan/Valid for 3 years unless terminated by the Parties and is in
Singapore Pte. Ltd May 10, 2020 provide services of Oracle’s products
process of renewal
26 Mei 2020/ Mendistribusikan produk dari Oracle Cloud/Distribute Oracle’s Cloud Diperpanjang secara otomatis sampai ada pengakhiran/
PT Oracle Indonesia Distributor Agreement
May 26, 2020 products Extended automatically until terminated by the parties
Inspire-Tech Pte. Ltd 22 April 2020/ Diperpanjang secara otomatis sampai ada pengakhiran/
Distributor Agreement Mendistribusikan produk dari Easishare/Distribute Easishare’s products
(Easishare) April 22, 2020 Extended automatically until terminated by the parties
Berlaku selama 3 tahun sampai tanggal 31 Juli 2023 dan diperpanjang 1
27 Maret 2020/ Distributor Agreement
NetApp, BV. Mendistribusikan produk dari NetApp/Distribute NetApp’s products tahun kecuali ada pengakhiran/Valid for 3 years until July 31, 2023 and
March 27, 2020 (APAC)
extended for 1 year unless terminated by the parties
Ruijie Networks
Berlaku sampai dengan diterminasi oleh Para Pihak/
Ruijie Networks 13 November 2023 Authorized Distributor Mendistribusikan produk dari Ruijie/Distribute Ruijies products
Valid until termination from the parties
Agreement
JEDI, Entitas
Anak/Subsidiary
Berlaku 1 tahun dan diperpanjang otomatis 1 tahun kecuali diakhiri oleh
Synacor, Inc 14 Februari 2022/ Value Added Reseller
Mendistribusikan produk dari Synacor/Distribute Synacor’s products Para Pihak/Valid for 1 year and extended automatically for 1 year unless
(Zimbra) February 14, 2022 Agreement
terminated by the parties
171
Page 178
The original interim consolidated financial statements included here in are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
37. PERJANJIAN PENTING (lanjutan) 37. SIGNIFICANT AGREEMENTS (continued)
Tanggal Nama
berlaku/Effective Perjanjian/Agreement
Nama/Name date name Keterangan/Description Masa berlaku/Validity period
CTM, Entitas
Anak/Subsidiary
10 April 2014/ Mendistribusikan produk dari DBVisit/ Diperpanjang secara otomatis sampai ada pengakhiran/
DBVisit Reseller Agreement
April 10, 2014 Distribute DBVisit’s products Extended automatically until terminated by the parties
4 Desember 2017/ Cyberinc Distributor Mendistribusikan produk dari Cyberinc / Diperpanjang secara otomatis sampai ada pengakhiran/
Cyberinc
December 4, 2017 Agreement Distribute Cyberinc’s products Extended automatically until terminated by the parties
30 Mei 2019/ Microstrategy Distributor Mendistribusikan produk dari Microstrategy / Diperpanjang secara otomatis sampai ada pengakhiran/
Microstrategy
May 30, 2019 Agreement Distribute Microstrategy’s products Extended automatically until terminated by the pParties
17 September 2019/ CrowdStrike Reseller Mendistribusikan produk CrowdStrike/ Diperpanjang secara otomatis sampai ada pengakhiran/
CrowdStrike
September 17, 2019 Agreement Distribute CrowdStrike’s products Extended automatically until terminated by the parties
Micro Focus
13 November 2020/ Micro Focus Distributor Mendistribusikan produk dari Micro Focus / Diperpanjang secara otomatis sampai ada pengakhiran/
Malaysia Sdn
November 13, 2020 Agreement Distribute Micro Focus’s products Extended automatically until terminated by the parties
Bhd
8 November 2020/ Apptio Partner Mendistribusikan produk dari Apptio/ Diperpanjang secara otomatis sampai ada pengakhiran/
Apptio. Inc.
November 8, 2020 Community Agreement Distribute Apptio’s products Extended automatically until terminated by the parties
CTP, Entitas
Anak/Subsidiary
Hitachi Vantara 28 Mei 2015/ Mendistribusikan produk dari Hitachi/ Diperpanjang secara otomatis sampai ada pengakhiran/
Distributor Agreement
Corporation May 28, 2015 Distribute Hitachi’s products Extended automatically until terminated by the parties
30 Juli 2015/ Mendistribusikan produk dari Darktrace/ Diperpanjang secara otomatis sampai ada pengakhiran/
Darktrace Limited Distributor Agreement
July 30, 2015 Distribute Darktrace’s products Extended automatically until terminated by the parties
22 Maret 2016/ Mendistribusikan produk dari Varonis/ Diperpanjang secara otomatis sampai ada pengakhiran/
Varonis Systems Inc Distributor Agreement
March 22, 2016 Distribute Varonis’s products Extended automatically until terminated by the parties
Flowmon Network 12 April 2018/ Mendistribusikan produk dari Flowmon/ Diperpanjang secara otomatis sampai ada pengakhiran/
Distributor Agreement
a.s. April 12, 2018 Distribute Flowmon’s products Extended automatically until terminated by the parties
Malwarebytes 26 September 2018/ Mendistribusikan produk dari Malwarebytes/ Diperpanjang secara otomatis sampai ada pengakhiran/
Distributor Agreement
Limited September 26, 2018 Distribute Malwarebytes’ products Extended automatically until terminated by the parties
SonicWall 15 April 2019/ Mendistribusikan produk dari SonicWall/ Diperpanjang secara otomatis sampai ada pengakhiran/
Distributor Agreement
International Ltd April 15, 2019 Distribute SonicWall’s products Extended automatically until terminated by the parties
172
Page 179
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
37. PERJANJIAN PENTING (lanjutan) 37. SIGNIFICANT AGREEMENTS (continued)
Komitmen Commitment
Jasa penggajian Payroll services
Pada Tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023,
31 Desember 2023, Entitas anak di bawah ini the below Subsidiaries have commitments to their
memiliki komitmen terhadap pelanggannya dalam customers in terms of providing services related to
hal penyediaan jasa terkait proses penggajian the payroll process for their customers' employees.
karyawan pelanggannya. Dalam menjalankan In carrying out these transactions, the Subsidiaries
transaksi tersebut, Entitas anak akan menyediakan will provide the necessary data, information and
data, informasi dan laporan yang diperlukan kepada reports to its customers and will receive a sum of
pelanggannya dan akan menerima sejumlah uang money to be used for payments related to customer
untuk selanjutnya digunakan untuk pembayaran payroll services. The customer's bank balance as at
terkait layanan payroll pelanggan. Saldo bank yang September 30, 2024 and December 31, 2023
dimiliki pelanggan pada tanggal 30 September 2024 amounted to Rp29,287,919,971 and
dan 31 Desember 2023 adalah masing-masing Rp40,544,315,972, respectively, with details as
sebesar Rp29.287.919.971 dan Rp40.544.315.972, follows:
dengan rincian sebagai berikut:
30 September 2024/ 31 Desember 2023/
September 30, 2024 December 31, 2023
PT Payrol Prima Indonesia 29.287.919.971 39.908.824.329 PT Payrol Prima Indonesia
PT Karyaputra Suryagemilang - 635.491.643 PT Karyaputra Suryagemilang
Total 29.287.919.971 40.544.315.972 Total
Transaksi forward mata uang asing Foreign currency forward contracts
Pada tanggal 31 Desember 2023, CTI memiliki As at December 31, 2023, CTI has outstanding
transaksi forward mata uang asing untuk foreign currency forward contract transactions to
meminimalkan eksposur mata uang asing dengan minimize its foreign currency exposures with PT Bank
PT Bank HSBC Indonesia. Eksposur maksimum HSBC Indonesia. The maximum exposure to credit
terhadap risiko kredit pada akhir periode pelaporan risk at the end of reporting of the reporting period is
adalah sebesar jumlah nosionalnya. equal to its notional amount.
Rugi yang belum terealisasi dari penilaian The unrealized loss from mark-to-market valuation as
mark-to-market pada tanggal 31 Desember 2023 at December 31, 2023 amounted to Rp237,050,691
sebesar Rp237.050.691 dicatat sebagai bagian dari was recorded as part of Other payables - Third
Utang lain-lain - Pihak ketiga. parties.
Nilai Notional/Notional Amount
Tanggal
Pihak ketiga/ Dalam mata uang Tanggal Efektif/
Dalam IDR/ Pertukaran Akhir/
Third parties asing/ In foreign Effective Date
In IDR Maturity Date
currency
PT Bank HSBC Indonesia Rp25.678.950.000 USD1.600.000 15 November 2023/ 10 Januari 2024/
November 15, 2023 January 10, 2024
173
Page 180
The original interim consolidated financial statements included
herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk
CATATAN ATAS LAPORAN KEUANGAN AND ITS SUBSIDIARIES
KONSOLIDASIAN INTERIM NOTES TO THE INTERIM CONSOLIDATED
Pada tanggal 30 September 2024 dan FINANCIAL STATEMENTS
31 Desember 2023 serta Untuk Periode-periode As at September 30, 2024 and December 31, 2023
Sembilan Bulan yang Berakhir 30 September and For the Nine-Month Periods Ended
2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, (Figures are Presented in Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
38. TRANSAKSI NON-KAS 38. NON-CASH TRANSACTION
Transaksi non-kas terdiri dari: Non-cash transactions consist of:
30 September 2024/ 30 September 2023/
September 30, 2024 September 30, 2023
Increase in due from related
Peningkatan piutang pihak berelasi parties from capitalization of
dari kapitalisasi bunga pinjaman 5.859.066.878 33.786.202.650 interest from loan
Reklasifikasi piutang lain-lain Reclassification from other
ke aset hak-guna sewa 4.103.348.837 - receivables to right-of-use assets
Penambahan aset hak-guna Additions of right-of-use
melalui liabilitas sewa 659.807.956 10.901.680.131 asset through lease liabilities
Penambahan aset tetap Additions of property and equipment
melalui pembiayaan konsumen 261.101.649 - asset through consumer financing
Reklasifikasi aset hak-guna sewa Reclassification from right-of-use
ke aset tetap 104.644.343 - asset to property and equipment
Reklasifikasi uang muka Reclassification from advances
ke properti investasi - 21.500.000.000 to investment properties
Total 10.987.969.663 66.187.882.781 Total
174
Page 181
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
39. PERUBAHAN LIABILITAS KEUANGAN YANG TIMBUL DARI AKTIVITAS 39. CHANGES IN FINANCIAL LIABILITIES ARISING FROM FINANCING
PENDANAAN ACTIVITIES
Tabel di bawah ini menyajikan perubahan liabilitas keuangan Grup yang timbul The following table sets out the changes of the Group’s financial liabilities arising
dari aktivitas pendanaan: from financing activities:
30 September 2024/ September 30, 2024
Mutasi Valuta
Asing/ Foreign
1 Januari/ Arus Kas Masuk/ Arus Kas Keluar/ Exchange Lain-lain/ 30 September/
January 1 Cash Inflows Cash Outflows Movement Others*) September 30
Liabilitas Liabilities
Utang bank jangka pendek 1.404.860.224.051 2.832.130.435.502 (3.221.423.044.802) - 80.127.315 1.015.647.742.066 Short-term bank loan
Utang bank jangka panjang 276.500.996.299 (59.647.761.008) 420.234.764 217.273.470.055 Long-term bank loans
Utang pembiayaan - - 210.016.880 210.016.880 Consumer finance
Liabilitas sewa 17.570.310.507 - (6.607.782.556) - (2.777.902.900) 8.184.625.051 Lease liabilities
Utang pihak berelasi 194.808.901.827 - (196.681.359.967) - 1.872.458.140 Due to a related party
Obligasi konversi 559.993.839.416 - - - - 559.993.839.416 Convertible bond
Total liabilitas keuangan dari Total financing liabilities
aktivitas pendanaan 2.453.734.272.100 2.832.130.435.502 (3.484.359.948.333) - (195.065.801) 1.801.309.693.468 from financing activities
*) Lain-lain terdiri atas penambahan aset hak guna melalui liabilitas sewa, akresi bunga *) Others consist of additions of right-of-use assets involving lease liabilities, accretion of
liabilitas sewa, kapitalisasi bunga pada utang pihak berelasi, perubahan lainnya terkait interest lease liabilities, capitalization interest to due to a related party, other changes related
divestasi. to divestment.
175
Page 182
The original interim consolidated financial statements included herein are in Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk DAN ENTITAS ANAKNYA PT ANABATIC TECHNOLOGIES Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE INTERIM CONSOLIDATED
KONSOLIDASIAN INTERIM FINANCIAL STATEMENTS
Pada tanggal 30 September 2024 dan As at September 30, 2024 and December 31, 2023
31 Desember 2023 serta Untuk Periode-periode Sembilan Bulan yang Berakhir and For the Nine-Month Periods Ended
30 September 2024 dan 2023 (Tidak Diaudit) September 30, 2024 and 2023 (Unaudited)
(Angka-angka disajikan dalam Rupiah, kecuali dinyatakan lain) (Figures are Presented in Rupiah, unless otherwise stated)
39. PERUBAHAN LIABILITAS KEUANGAN YANG TIMBUL DARI AKTIVITAS 39. CHANGES IN FINANCIAL LIABILITIES ARISING FROM FINANCING
PENDANAAN (lanjutan) ACTIVITIES (continued)
Tabel di bawah ini menyajikan perubahan liabilitas keuangan Grup yang timbul The following table sets out the changes of the Group’s financial liabilities arising
dari aktivitas pendanaan: (lanjutan) from financing activities: (continued)
30 September 2023/ September 30, 2023
Mutasi Valuta
Asing/ Foreign
1 Januari/ Arus Kas Masuk/ Arus Kas Keluar/ Exchange Lain-lain/ 30 September/
January 1 Cash Inflows Cash Outflows Movement Others*) September 30
Liabilitas Liabilities
Utang bank jangka pendek 610.441.533.444 3.376.539.773.674 (2.679.864.062.368) (410.000.000) (21.602.316.396) 1.285.104.928.354 Short-term bank loan
Pinjaman lain-lain jangka pendek 6.000.000.000 - (2.000.000.000) - - 4.000.000.000 Other short-term debt
Utang bank jangka panjang 166.632.122.299 - (56.195.965.507 ) - 249.234.716 110.685.391.508 Long-term bank loans
Liabilitas sewa 19.587.226.553 - (10.870.334.929) - 4.443.702.607 13.160.594.231 Lease liabilities
Due to a related party
Utang pihak berelasi 419.591.400.304 - (136.876.369.863) - 9.836.699.392 292.551.729.833
Convertible bond
Obligasi konversi 559.993.839.416 - - - - 559.993.839.416
Total liabilitas keuangan dari aktivitas Total financing liabilities from
pendanaan 1.782.246.122.016 3.376.539.773.674 (2.885.806.732.667) (410.000.000) (7.072.679.681) 2.265.496.483.342 financing activities
*) Lain-lain terdiri atas penambahan aset hak guna melalui liabilitas sewa, akresi bunga *) Others consist of additions of right-of-use assets involving lease liabilities, accretion of
liabilitas sewa, kapitalisasi bunga pada utang pihak berelasi, perubahan lainnya terkait interest lease liabilities, capitalization interest to due to a related party, other changes related
divestasi. to divestment.
176
Page 183
The original consolidated financial statements included herein are in
Indonesian language.
PT ANABATIC TECHNOLOGIES Tbk PT ANABATIC TECHNOLOGIES Tbk
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN NOTES TO THE CONSOLIDATED
KEUANGAN KONSOLIDASIAN FINANCIAL STATEMENTS
Tanggal 31 Desember 2022 dan As of December 31, 2022
Untuk Tahun Yang Berakhir Pada Tanggal Tersebut and For The Year Then Ended
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
40. HAL LAIN 40. OTHER MATTER
Pada tanggal 30 September 2024, Grup As at September 30, 2024, the Group recorded a net
mencatatkan akumulasi kerugian neto sebesar accumulated loss of Rp317,565,313,499, however,
Rp317.565.313.499, akan tetapi Grup masih the Group still reported profit for the year for two
melaporkan laba tahun berjalan untuk dua consecutive periods, in addition, the Group still
periode berturut-turut, selain itu, Grup masih generated positive operating cash flow of
menghasilkan arus kas operasional positif sebesar Rp348,736,791,810 as well as current assets greater
Rp348.736.791.810 dan juga aset lancar yang lebih than its current liabilities.
besar dari liabilitas jangka pendeknya.
Untuk terus memperbaiki kemampuan untuk To keep improving its ability to achieve profitable
mencapai operasi yang menguntungkan dan operations and improve its deficit position, the
memperbaiki posisi defisitnya, manajemen Grup Group’s management has several plans and actions
memiliki rencana dan tindakan yang akan terus that will be done continuously as follows:
dilakukan adalah sebagai berikut:
1. Melakukan beberapa restrukturisasi bisnis 1. Conduct several business restructurings for
pada entitas-entitas anak. subsidiaries.
2. Mencari sumber pendanaan dari institusi 2. Search funding sources from financial
keuangan dengan tingkat bunga yang lebih institutions with more competitive interest rate.
kompetitif.
3. Melakukan efisiensi biaya operasional dengan 3. Conduct operational cost efficiency by reviewing
melakukan peninjauan terhadap pelaksanaan the implementation and monitoring of resources
dan pengawasan sumber daya yang digunakan used in the work.
dalam pekerjaan.
4. Melakukan penjualan aset-aset Grup yang tidak 4. Sell the Group’s unproductive assets to pay off
produktif untuk melunasi liabilitas Grup, the Group’s liabilities, especially liabilities to
terutama liabilitas kepada perbankan dengan banks with high interest rate.
tingkat bunga tinggi.
5. Melakukan konversi obligasi konversi Grup 5. Convert the Group’s convertible bonds into
menjadi modal saham. share capital.
Berdasarkan penilaian manajemen, peristiwa- Based on management’s assessment, the above-
peristiwa tersebut di atas tidak berpengaruh mentioned events have no significant impact on the
signifikan terhadap kemampuan Grup untuk Group’s ability to continue as a going concern.
melanjutkan kelangsungan usahanya.
177
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org
PT Anabatic Teknologi
p.15 ×2
unresolved
person
Poerbaningsih Adi Warsito
p.15
unresolved
person
Warsito
p.15
unresolved
org
Ministry of Justice
p.15
unresolved
person
Unita Christina Winata
p.15
unresolved
person
H. Christina
p.15
unresolved
person
Abdurachman
p.15 ×2
unresolved
person
MLI.
p.15
unresolved
org
Menteri Hukum dan Hak Asasi Manusia
p.15
unresolved
org
Ministry of Law
p.15
unresolved
org
Financial Services Authority
p.16
unresolved
org
Indonesia Stock Exchange
p.16
unresolved
org
Indonesia (Persero) Tbk
p.17
unresolved
org
PT Computrade
p.18
unresolved
org
PT Karyaputra
p.18
unresolved
org
PT Puri Amani Mulia
p.18
unresolved
org
PT Anabatic Digital Raya
p.18
unresolved
org
PT Emporia Digital Raya
p.18
unresolved
org
Integrity Ltd.
p.18
unresolved
org
PT Anabatic Solusi
p.18
unresolved
org
PT Andalan Anak
p.18
unresolved
org
DEOS International Inc.
p.19
unresolved
org
PT Karya Sinergi Maju
p.19
unresolved
org
PT Payrol Prima
p.19
unresolved
org
PT Egeroo Inovasi
p.19
unresolved
org
PT Blue Power
p.19
unresolved
org
PT Virtus Technology
p.19
unresolved
org
PT Central Data
p.19
unresolved
org
PT XDC Indonesia
p.19
unresolved
org
PT Helios Informatika
p.19
unresolved
org
PT Defender Nusa
p.19 ×2
unresolved
org
PT Mega Buana Teknologi
p.20
unresolved
org
PT Mega Buana
p.20
unresolved
org
System Philippines Inc.
p.20
unresolved
org
PT Smartnet Magna
p.20
unresolved
org
PT Jedi Global Teknologi
p.20
unresolved
org
PT Harsya Remitindo
p.20
unresolved
org
PT IKI Karunia Indonesia
p.20
unresolved
person
Myra Yuwono
p.21 ×10
unresolved
person
Yuwono
p.21 ×17
unresolved
org
PT Defender Nusa Semesta
p.21
unresolved
org
PT Teknologi Sahabat Urbana
p.21
unresolved
org
PT Soluix
p.21
unresolved
org
PT Soluix Finteknologi Indonesia
p.21
unresolved
person
Lim Tjun Ijoeng
p.22 ×2
unresolved
person
Gunawan Rahadja
p.22
unresolved
person
H. Fajar S.H. M.
p.22 ×2
unresolved
org
PT Pakar
p.22
unresolved
org
PT Pakar Pembayaran Digital Indonesia
p.22
unresolved
org
PT Cahaya Global
p.22
unresolved
org
PT Cahaya Global Sukses Logistik
p.22
unresolved
org
PT Equine Global
p.23 ×2
unresolved
person
Oktavia
p.23 ×4
unresolved
org
PT Inti Kompetensi Asia
p.23 ×2
unresolved
person
Ronny Christian
p.24 ×2
unresolved
org
PT Kintamani Berkah Alam Raya
p.24 ×8
unresolved
org
PT Kintamani Berkah Alam
p.24 ×2
unresolved
org
PT Kintamani Berkah Alam SHJ
p.25
unresolved
org
PT Kintamani AJD
p.25
unresolved
org
Koperasi Jasa Syariah Jaya
p.26 ×4
unresolved
org
PT Pacifica
p.27
unresolved
org
PT Pacifica Nusantara Investama
p.27
unresolved
person
SpN.
p.28
unresolved
person
Utiek Rochmuljati Utiek Rochmuljati Abdurachman
p.28 ×2
unresolved
org
Anabatic Technology Tbk
p.29 ×4
unresolved
org
Bank Indonesia
p.55 ×2
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