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Asset dan Liabilitas Q3 2024 ELIT.pdf

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‭Jakarta, 24 Oktober 2024‬                                         ‭Jakarta, 24‬‭th‬ ‭October 2024‬

‭PENJELASAN‬ ‭PERSEROAN‬‭ATAS‬‭PERUBAHAN‬                          ‭THE‬ ‭COMPANY‬ ‭EXPLANATION‬ ‭ON‬ ‭CHANGES‬
 ‭LEBIH‬ ‭DARI‬ ‭20%‬ ‭PADA‬ ‭TOTAL‬ ‭ASET‬ ‭&‬                     ‭MORE‬ ‭THAN‬ ‭20%‬ ‭IN‬ ‭TOTAL‬ ‭ASSET‬ ‭AND‬
  ‭LIABILITAS‬ ‭DALAM‬ ‭LAPORAN‬ ‭KEUANGAN‬                          ‭LIABILITIES‬    ‭IN‬ ‭THE‬  ‭CONSOLIDATED‬
   ‭KONSOLIDASIAN‬ ‭PER‬ ‭30‬ ‭SEPTEMBER‬ ‭2024‬                      ‭FINANCIAL‬ ‭STATEMENTS‬ ‭30‬‭th‬ ‭SEPTEMBER‬
    ‭(TIDAK DIAUDIT)‬                                                  ‭2024 (UNAUDITED).‬

‭Pada Aset:‬                                                       ‭On the Asset:‬

‭1.‬ ‭Kas dan Bank‬                                                ‭1.‬ ‭Cash on hand and in banks‬

‭Kas‬ ‭dan‬ ‭bank‬ ‭mengalami‬ ‭kenaikan‬ ‭sebesar‬ ‭Rp‬           ‭Cash‬ ‭and‬ ‭bank‬ ‭balances‬ ‭increased‬ ‭by‬ ‭Rp‬‭28.59‬
 ‭28,59‬‭miliar‬‭atau‬‭setara‬‭dengan‬‭132,2%‬‭terutama‬            ‭billion‬ ‭or‬ ‭equivalent‬ ‭to‬ ‭132.2%,‬ ‭primarily‬ ‭due‬ ‭to‬
  ‭berasal‬ ‭dari‬ ‭peningkatan‬ ‭penerimaan‬ ‭kas‬ ‭dari‬           ‭increased‬ ‭cash‬ ‭receipts‬ ‭from‬ ‭the‬ ‭Company's‬
   ‭aktivitas‬ ‭operasional‬ ‭Perseroan‬ ‭pada‬ ‭periode‬             ‭operational activities during the current period.‬
    ‭tahun berjalan.‬

‭2. Piutang Usaha‬                                                 ‭2.‬ ‭Trade Receivables‬

‭Piutang‬ ‭Usaha‬ ‭mengalami‬ ‭kenaikan‬ ‭sebesar‬ ‭Rp‬            ‭Trade‬‭receivables‬‭increased‬‭by‬‭Rp‬‭33.92‬‭billion,‬‭or‬
 ‭33,92‬ ‭miliar‬ ‭atau‬ ‭sebesar‬ ‭70,19%‬ ‭dikarenakan‬           ‭70.19%,‬ ‭due‬ ‭to‬ ‭increased‬ ‭sales‬ ‭during‬‭the‬‭current‬
  ‭meningkatnya‬ ‭penjualan‬ ‭di‬ ‭tahun‬ ‭berjalan,‬                ‭year, particularly in managed services.‬
   ‭terutama penjualan managed services.‬


‭3. Piutang lain‬                                                  ‭3.‬ ‭Other Receivable‬

‭Penurunan‬‭piutang‬‭lain‬‭sebesar‬‭Rp‬‭6,68‬‭miliar‬‭atau‬        ‭Other‬ ‭receivables‬ ‭decreased‬ ‭by‬ ‭Rp‬‭6.68‬‭billion,‬‭or‬
 ‭sebesar‬ ‭87,70%‬ ‭utamanya‬ ‭karena‬ ‭penerimaan‬                ‭87.70%,‬ ‭primarily‬ ‭due‬ ‭to‬ ‭the‬ ‭receipt‬ ‭of‬ ‭incentive‬
  ‭pembayaran piutang insentif di periode berjalan.‬                 ‭payments during the current period.‬


‭4. Pajak Dibayar Dimuka‬                                          ‭4.‬ ‭Prepaid Taxes‬

‭Pajak‬ ‭Dibayar‬ ‭Dimuka‬ ‭mengalami‬ ‭penurunan‬ ‭Rp‬            ‭Prepaid‬ ‭taxes‬ ‭decreased‬ ‭by‬ ‭Rp‬ ‭18.78‬ ‭billion,‬ ‭or‬
 ‭18.78‬ ‭miliar‬ ‭atau‬ ‭sebesar‬ ‭64,69%‬ ‭dikarenakan‬           ‭64.69%,‬ ‭due‬ ‭to‬ ‭the‬ ‭receipt‬ ‭of‬ ‭value-added‬ ‭tax‬
  ‭penerimaan‬ ‭restitusi‬ ‭pajak‬ ‭pertambahan‬ ‭nilai‬ ‭di‬        ‭refunds during the current period.‬
   ‭periode berjalan.‬


‭5. Uang Muka dan Beban Dibayar di Muka‬                           ‭5.‬ ‭Advances and Prepaid Expenses‬

‭Uang‬ ‭Muka‬ ‭dan‬ ‭Biaya‬‭Dibayar‬‭Di‬‭Muka‬‭meningkat‬          ‭Advances‬ ‭and‬ ‭prepaid‬ ‭expenses‬ ‭increased‬ ‭by‬ ‭Rp‬
 ‭sebesar‬ ‭Rp‬ ‭23,40‬ ‭miliar‬ ‭atau‬ ‭206.73%‬ ‭terutama‬        ‭23.40‬‭billion,‬‭or‬‭206.73%,‬‭primarily‬‭due‬‭to‬‭increased‬
  ‭disebabkan‬ ‭oleh‬ ‭peningkatan‬ ‭pembayaran‬ ‭dimuka‬            ‭advance‬‭payments‬‭and‬‭the‬‭purchase‬‭of‬‭licenses‬‭for‬
   ‭atas‬ ‭pembelian‬ ‭aset‬ ‭dan‬ ‭serta‬ ‭pembelian‬ ‭license‬      ‭projects with a useful life of less than one year.‬
    ‭untuk‬‭projek‬‭yang‬‭masa‬‭manfaatnya‬‭berakhir‬‭dalam‬
     ‭1 tahun.‬
Page 2
 ‭6. Aset tak berwujud‬                                           ‭6.‬ ‭Intangible Assets‬

 ‭Penurunan‬ ‭aset‬ ‭tidak‬ ‭berwujud‬ ‭bersih‬ ‭sebesar‬ ‭Rp‬    ‭The‬ ‭decrease‬ ‭in‬‭net‬‭intangible‬‭assets‬‭by‬‭Rp‬‭10,61‬
  ‭10,61‬ ‭miliar‬ ‭atau‬ ‭21,39%‬ ‭disebabkan‬ ‭oleh‬             ‭billion‬ ‭or‬ ‭21.39%‬ ‭attributable‬ ‭to‬ ‭the‬ ‭recognition‬ ‭of‬
   ‭pengakuan‬ ‭beban‬ ‭amortisasi‬ ‭untuk‬ ‭periode‬               ‭amortization expense for the current period.‬
    ‭berjalan.‬



‭Total Aset:‬                                                    ‭Total Assets:‬

‭Total‬ ‭aset‬ ‭mengalami‬ ‭kenaikan‬ ‭sebesar‬ ‭Rp‬‭60,62‬      ‭Total‬‭assets‬‭have‬‭increased‬‭by‬‭IDR‬‭60.62‬‭billion‬‭or‬
 ‭miliar‬ ‭atau‬ ‭26.62%‬ ‭sebagian‬ ‭besar‬ ‭disumbang‬          ‭26.62%‬ ‭mostly‬ ‭contributed‬ ‭from‬ ‭the‬ ‭account‬
  ‭oleh akun yang dijelaskan di atas.‬                             ‭explained above.‬
Page 3
‭Pada Liabilitas:‬                                              ‭On the Liabilities:‬


‭1. Utang Dagang‬                                               ‭1.‬ ‭Trade Payables‬

‭Utang‬ ‭Usaha‬‭meningkat‬‭sebesar‬‭Rp‬‭45,80‬‭miliar‬          ‭Accounts‬‭Payable‬‭increased‬‭by‬‭IDR‬‭45.80‬‭billion‬
 ‭atau‬ ‭84,40%‬ ‭karena‬ ‭peningkatan‬ ‭biaya‬ ‭public‬         ‭or‬ ‭84.40%‬ ‭due‬ ‭to‬ ‭increased‬ ‭public‬ ‭cloud‬
  ‭cloud sejalan dengan peningkatan penjualan.‬                   ‭expenses in line with increased sales.‬


‭2.‬ ‭Utang lain‬                                               ‭2. Other Payables‬

‭Utang‬ ‭lain‬ ‭penurunan‬ ‭sebesar‬ ‭Rp‬ ‭122‬ ‭juta‬ ‭atau‬   ‭Other‬ ‭liabilities‬ ‭decreased‬ ‭by‬ ‭Rp‬ ‭122‬ ‭million,‬‭or‬
 ‭sebesar‬ ‭92,45%‬ ‭karena‬ ‭adanya‬ ‭pembayaran‬ ‭di‬          ‭92.45%,‬ ‭due‬ ‭to‬ ‭payments‬ ‭made‬ ‭during‬ ‭the‬
  ‭tahun berjalan.‬                                               ‭current year.‬


‭3. Pembiayaan Konsumen – Jangka Pendek‬                        ‭3.‬ ‭Consumer finance - Short term‬

‭Pembiayaan‬ ‭Konsumen‬ ‭meningkat‬ ‭sebesar‬ ‭Rp‬              ‭Consumer‬‭Financing‬‭increased‬‭by‬‭IDR‬‭51‬‭million‬
 ‭51‬ ‭juta‬ ‭atau‬ ‭39.18%‬ ‭dikarenakan‬ ‭adanya‬              ‭or 39.18% due to the addition of new financing.‬
  ‭tambahan pembiayaan baru.‬


‭4. Liabilitas Sewa – Jangka Panjang‬                           ‭4.‬ ‭Lease Liabilities - Long term‬

‭Liabilitas‬ ‭sewa‬‭jangka‬‭panjang‬‭menurun‬‭sebesar‬          ‭Long-term‬‭rental‬‭liabilities‬‭decreased‬‭by‬‭IDR‬‭6.18‬
 ‭Rp‬ ‭6,18‬ ‭miliar‬ ‭atau‬ ‭sebesar‬ ‭62,16%‬ ‭sejalan‬        ‭billion‬‭or‬‭62.16%‬‭in‬‭line‬‭with‬‭the‬‭period‬‭of‬‭use‬‭of‬
  ‭dengan masa penggunaan Aset Sewa.‬                             ‭the Leased Assets.‬


‭5. Pendapatan diterima di Muka‬                                ‭5. Unearned revenues‬

‭Pendapatan‬ ‭diterima‬ ‭dimuka‬ ‭meningkat‬ ‭sebesar‬          ‭Unearned‬ ‭revenues‬ ‭increased‬ ‭by‬ ‭IDR‬ ‭10.53‬
 ‭Rp‬ ‭10,53‬ ‭miliar‬ ‭atau‬ ‭sebesar‬ ‭70,49%‬ ‭sejalan‬       ‭billion‬ ‭or‬ ‭70.49%‬ ‭in‬ ‭line‬ ‭with‬ ‭the‬ ‭increase‬ ‭in‬
  ‭dengan kenaikan penjualan.‬                                    ‭sales.‬


‭6. Liabilitas imbalan kerja‬                                   ‭6. Employee benefits liabilities‬

‭Liabilitas‬ ‭imbalan‬ ‭kerja‬ ‭meningkat‬ ‭sebesar‬ ‭696‬      ‭Employee‬ ‭benefit‬ ‭liabilities‬‭increased‬‭by‬‭Rp‬‭696‬
 ‭juta‬ ‭atau‬ ‭25,74%‬ ‭karena‬ ‭adanya‬‭kenaikan‬‭biaya‬       ‭million,‬ ‭or‬ ‭25.74%,‬ ‭due‬ ‭to‬ ‭increased‬ ‭salary‬
  ‭gaji‬ ‭sejalan‬ ‭dengan‬ ‭adanya‬ ‭peningkatan‬                ‭expenses‬ ‭in‬ ‭line‬ ‭with‬ ‭higher‬ ‭sales‬ ‭during‬ ‭the‬
   ‭penjualan pada periode berjalan.‬                              ‭current period.‬
Page 4
‭Total Liabilitas:‬                                           ‭Total Liabilities:‬

‭Total‬ ‭liabilitas‬ ‭mengalami‬ ‭kenaikan‬ ‭sebesar‬ ‭Rp‬    ‭Total‬ ‭liabilities‬ ‭increased‬ ‭by‬ ‭IDR‬ ‭49.13‬ ‭billion‬‭or‬
 ‭49,13‬ ‭miliar‬ ‭atau‬ ‭45,54%‬ ‭sebagian‬ ‭besar‬           ‭45.54%‬ ‭mostly‬ ‭contributed‬ ‭from‬ ‭the‬ ‭account‬
  ‭disumbang oleh akun yang dijelaskan di atas.‬                ‭explained above.‬


‭Dampak‬ ‭perubahan‬ ‭tersebut‬ ‭terhadap‬ ‭kinerja‬          ‭The‬ ‭impact‬ ‭of‬ ‭these‬‭changes‬‭on‬‭the‬‭Company's‬
 ‭keuangan‬ ‭Perseroan‬ ‭pada‬ ‭tahun‬ ‭berjalan:‬ ‭Tidak‬     ‭financial‬ ‭performance‬ ‭in‬ ‭the‬ ‭current‬ ‭year:‬ ‭No‬
  ‭terdapat‬ ‭dampak‬ ‭material‬ ‭terhadap‬ ‭kinerja‬           ‭material‬ ‭impact‬ ‭towards‬ ‭the‬ ‭Company’s‬
   ‭keuangan Perseroan pada periode berjalan.‬                   ‭performance during the period.‬

‭Dokumen‬ ‭ini‬ ‭dibuat‬ ‭untuk‬ ‭memenuhi‬ ‭ketentuan‬       ‭This‬ ‭document‬ ‭was‬‭prepared‬‭to‬‭comply‬‭with‬‭the‬
 ‭pasal‬ ‭III.1.1.4‬ ‭Surat‬‭Keputusan‬‭Direksi‬‭PT‬‭Bursa‬    ‭provisions‬ ‭of‬ ‭article‬ ‭III.1.1.4‬ ‭Decree‬ ‭of‬ ‭the‬
  ‭Efek‬ ‭Indonesia‬ ‭nomor‬ ‭Kep-00066/BEI/09-2022‬            ‭Directors‬ ‭of‬ ‭PT‬ ‭Bursa‬ ‭Efek‬ ‭Indonesia‬ ‭number‬
   ‭tentang‬ ‭Perubahan‬‭Peraturan‬‭Nomor‬‭I-E‬‭tentang‬         ‭Kep-00066/BEI/09-2022‬ ‭concerning‬ ‭Amendment‬
    ‭Kewajiban Penyampaian Informasi.‬                            ‭to‬ ‭Rule‬ ‭Number‬ ‭I-E‬ ‭concerning‬ ‭Obligation‬ ‭to‬
                                                                   ‭Submit Information.‬

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