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PT BLACK DIAMOND RESOURCES Tbk
(Dahulu/Formerly PT BLACK DIAMOND BORNEO)
DAN ENTITAS ANAKNYA/
AND ITS SUBSIDIARY
Laporan Keuangan Konsolidasian
31 Maret 2026 (Tidak diaudit)
Consolidated Financial Statements
March, 31 2026 (Unaudited)
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Page 3
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Halaman/
Page
Daftar Isi Table of Contents
Surat Pernyataan Direksi Directors’ Statements Letter
Laporan Posisi Keuangan Interim Consolidated Statements of
Konsolidasian Interim..…................................. 1 …….…………….………Financial Position
Laporan Laba Rugi dan Penghasilan Interim Consolidated Statements of Profit or
Komprehensif Lain Konsolidasian Interim....... 2 Loss
........…and Other Comprehensive Income
Laporan Perubahan Ekuitas Interim Consolidated Statements of
Konsolidasian Interim…………………..………. 3 ………………..……… Changes in Equity
Laporan Arus Kas Konsolidasian Interim………... 4 …..Interim Consolidated Statements of Cash
Flows
Catatan atas Laporan Keuangan Notes to the Interim Consolidated Financial
Konsolidasian Interim...................................... 5 – 94 …..…………………………….Statements
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PT BLACK DIAMOND RESOURCES Tbk PT BLACK DIAMOND RESOURCES Tbk
(Dahulu PT BLACK DIAMOND BORNEO) (Formerly PT BLACK DIAMOND BORNEO)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARY
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
31 MARET 2026 31 MARET 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31/03/2026 31/12/2025
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan bank 4, 33 233.029.553 14.293.859.803 Cash on hand and in banks
Piutang usaha - pihak ketiga 7, 33 36.991.540.213 37.844.544.546 Trade receivable - third party
Piutang lain-lain 87.900.002 87.900.003 Other receivables
Persediaan 8 264.993.052.225 222.336.907.880 Inventory
Biaya dibayar di muka 9 900.058.557 930.484.675 Prepaid expenses
Aset hak-guna - neto 12 - - Right-of-use assets - net
Pajak dibayar di muka 22a 3.615.339.610 - Prepaid taxes
Uang muka 10 40.145.291.002 45.512.808.552 Advances
Jumlah Aset Lancar 346.966.211.162 321.006.505.458 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap - neto 11 105.845.723.225 110.402.305.620 Fixed assets - net
Properti pertambangan - neto 13 356.060.734.102 356.060.734.100 Mining properties - net
Deposito berjangka yang dibatasi
penggunaannya 6,31 15.242.639.508 15.242.639.508 Restricted time deposit
Aset pajak tangguhan 16 683.561.208 311.469.914 Deffered tax assets
Jumlah Aset Tidak Lancar 477.832.658.043 482.017.149.142 Total Non-current Assets
JUMLAH ASET 824.798.869.205 803.023.654.600 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan are an integral part of these
konsolidasian secara keseluruhan. consolidated financial statements.
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PT BLACK DIAMOND RESOURCES Tbk PT BLACK DIAMOND RESOURCES Tbk
(Dahulu PT BLACK DIAMOND BORNEO) (Formerly PT BLACK DIAMOND BORNEO)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARY
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
31 MARET 2026 31 MARET 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31/03/2026 31/12/2025
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK CURRENT LIABILITIES
Utang usaha Trade payables
Pihak berelasi 30 3.664.448.467 10.562.700.000 Related party
Pihak ketiga 14,31 101.859.222.421 67.771.388.442 Third parties
Utang pajak 16 55.644.125.064 55.122.163.692 Taxes payable
Uang muka penjualan 92.873.993.178 91.902.633.350 Advance sales
Akrual 17,31 4.858.328.776 4.269.363.532 Accruals
Utang lain-lain - pihak berelasi 15,31 796.473.433 - Other payables - third parties
Utang bank jangka pendek 21,31 195.000.000.000 195.000.000.000 Short-term bank loan
Liabilitas jangka panjang - Current maturities of
jatuh tempo dalam satu tahun long-term liabilities
Liabilitas sewa 18,32 - - Lease liabilities
Utang bank 20,31 - - bank loan
Jumlah Liabilitas Jangka Pendek 454.696.591.339 424.628.249.016 Total Current Liabilities
LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES
Liabilitas jangka panjang - setelah Long-term liabilities - net of
dikurangi jatuh tempo dalam satu tahun current maturities
Liabilitas sewa 18,31 - - Lease liabilities
Utang bank 20,31 - - bank loan
Provisi pembongkaran, rehabilitasi, reklamasi Provision for decommissioning, mine
dan penutupan tambang 19 11.400.099.439 11.400.099.439 rehabilitation, reclamation and mine closure
Liabilitas imbalan kerja 21 838.806.680 838.806.680 Employment benefits liability
Jumlah Liabilitas Jangka Panjang 12.238.906.119 12.238.906.119 Total Non-current Liabilities
JUMLAH LIABILITAS 466.935.497.458 436.867.155.135 TOTAL LIABILITIES
EKUITAS EQUITY
Modal saham - nilai nominal Rp10 per saham Capital stock, par value - Rp 10 per share
Modal dasar - 20.000.000.000 saham Authorized capital- 20,000,000,000 shares
Modal ditempatkan dan disetor penuh - issued and fully paid
6.250.000.000 dan 5.000.000.000 saham 6,250,000,000 and 5,000,000,000 shares
pada tanggal 31 Desember 2022 dan 2021 22 62.500.000.000 62.500.000.000 as of 31 December 2022 and 2021
Tambahan modal disetor 23 108.205.469.437 108.205.469.437 Additional paid-in capital
Penghasilan komprehensif lain 614.599.477 614.599.477 Other comprehensive income
Saldo laba 24 Retained earning
Dicadangkan
Telah ditentukan penggunaannya - - Appropriated
Belum
Belum dicadangkan
ditentukan penggunaannya 183.413.819.787 191.645.114.357 Unappropriated
Jumlah ekuitas yang dapat diatribusikan Total equity attributable
kepada pemilik entitas induk 354.733.888.701 362.965.183.271 to owners of the parent entity
Kepentingan nonpengendali 25 3.129.483.046 3.191.316.194 Non-controling interest
JUMLAH EKUITAS 357.863.371.747 366.156.499.465 TOTAL EQUITY
JUMLAH LIABILITAS DAN EKUITAS 824.798.869.205 803.023.654.600 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan are an integral part of these
konsolidasian secara keseluruhan. consolidated financial statements.
Page 7
PT BLACK DIAMOND RESOURCES Tbk PT BLACK DIAMOND RESOURCES Tbk
(Dahulu PT BLACK DIAMOND BORNEO) (Formerly PT BLACK DIAMOND BORNEO)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARY
LAPORAN LABA RUGI DAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK PERIOD YANG BERAKHIR PADA TANGGAL FOR THE YEAR ENDED
31 MARET 2026 31 MARET 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31/03/2026 31/03/2025
PENJUALAN 26 - 126.519.886.531 SALES
BEBAN POKOK PENJUALAN 27 - (106.779.416.338) COST OF GOODS SOLD
LABA BRUTO - 19.740.470.193 GROSS PROFIT
Beban umum dan administrasi 28 (4.838.361.305) (8.203.689.063) General and administrative expenses
Pendapatan keuangan 5.637.935 72.065.869 Finance income
Beban keuangan (2.865.107.723) (3.722.392.929) Finance cost
Laba (rugi) atas selisih kurs (595.296.629) (966.724.047) Gain (loss) on foreign exchange
Beban lain-lain - (75.000.000) Other expenses
LABA SEBELUM PAJAK PROFIT BEFORE
PENGHASILAN (8.293.127.722) 6.844.730.023 INCOME TAX
MANFAAT (BEBAN) PAJAK 16 INCOME TAX BENEFIT
PENGHASILAN 2 (EXPENSE)
Pajak kini - (1.449.979.146) Current tax
Pajak tangguhan - - Deffered tax
Jumlah beban pajak penghasilan - (1.449.979.146) Total income tax expense
LABA NETO (8.293.127.722) 5.394.750.877 NET PROFIT
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Pos-pos yang tidak akan direklasifikasi Item that will not be reclassified
ke laba rugi: subsequently to profit or loss:
Keuntungan atas pengukuran kembali Gain on remeasurement of
liabilitas imbalan pascakerja 21 - - post-employment benefits liabilities
Pajak penghasilan terkait 16 - - Related income tax
Jumlah penghasilan komprehensif Total other comprehensive
lain - setelah pajak - - income - net of tax
TOTAL LABA KOMPREHENSIF (8.293.127.722) 5.394.750.877 TOTAL COMPREHENSIVE INCOME
LABA YANG DAPAT DIATRIBUSIKAN TOTAL PROFIT
KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk (8.231.294.573) 5.351.393.147 Owners of the parent entity
Kepentingan nonpengendali (61.833.148) 43.357.729 Non-controlling interest
Jumlah (8.293.127.722) 5.394.750.876 Total
TOTAL PENGHASILAN KOMPREHENSIF TOTAL COMPREHENSIVE INCOME
YANG DAPAT DIATRIBUSIKAN ATTRIBUTABLE TO:
KEPADA:
Pemilik entitas induk (8.231.294.573) 5.351.393.147 Owners of the parent entity
Kepentingan nonpengendali 25 (61.833.148) 43.357.729 Non-controlling interest
Jumlah (8.293.127.722) 5.394.750.876 Total
LABA PER SAHAM DASAR 29 (1,32) 0,86 BASIC EARNING PER SHARE
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan are an integral part of these
konsolidasian secara keseluruhan. consolidated financial statements.
Page 8
PT BLACK DIAMOND RESOURCES Tbk PT BLACK DIAMOND RESOURCES Tbk
(Dahulu PT BLACK DIAMOND BORNEO) (Formerly PT BLACK DIAMOND BORNEO)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARY
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK PERIODE YANG BERAKHIR PADA TANGGAL FOR THE PERIOD ENDED
31 MARET 2026 31 MARET 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Diatribusikan kepada pemilik entitas induk/Attributable to owners of the parent entity
Penghasilan
komprehensif
Tambahan modal lain/ Kepentingan
Modal saham/ disetor/ Others Saldo laba/Retained earnings nonpengendali/
Share capital Additional comprehensive Dicadangkan/ Belum dicadangkan/ non-controlling Jumlah ekuitas/
Catatan Capital stock paid-in capital income Appropriated Unappropriated Jumlah/ Total interests Total equity
Saldo 1 Januari 2025 62.500.000.000 108.205.469.437 470.239.156 - 187.364.157.930 358.539.866.523 3.145.218.412 361.685.084.935
Laba neto periode berjalan - - - - 5.351.393.147 5.351.393.147 43.357.729 5.394.750.876 Net profit for the period
Penghasilan komprehensif lain Other comprehensive income
Pengukuran kembali imbalan pascakerja - - - - - - - remeasurement of post-employment benefits
Pencadangan saldo laba - - - - - - -
Saldo 31 Maret 2025 62.500.000.000 108.205.469.437 470.239.156 - 192.715.551.077 363.891.259.670 3.188.576.141 367.079.835.811 Balance as of 31 March 2025
Saldo 1 Januari 2026 62.500.000.000 108.205.469.437 176.144.898 - 191.645.114.357 362.526.728.692 3.191.316.194 365.718.044.886 Balance as of 1 January 2026
Laba neto periode berjalan - - - - - Net profit for the period
Penghasilan komprehensif lain Other comprehensive income
Pengukuran kembali imbalan pascakerja - - - - - - - - Remeasurement of post-employment benefits
Saldo 31 Maret 2026 62.500.000.000 108.205.469.437 176.144.898 - 191.645.114.357 362.526.728.692 3.191.316.194 365.718.044.886 Balance as of 31 March 2026
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to the consolidated financial statements are an integral
yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. part of these consolidated financial statements.
Page 9
PT BLACK DIAMOND RESOURCES Tbk PT BLACK DIAMOND RESOURCES Tbk
(Dahulu PT BLACK DIAMOND BORNEO) (Formerly PT BLACK DIAMOND BORNEO)
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARY
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK PERIODE YANG BERAKHIR PADA TANGGAL FOR THE PERIOD ENDED
31 MARET 2026 31 MARET 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31/03/2026 31/03/2025
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING
OPERASI ACTIVITIES
Penerimaan dari pelanggan 1.736.464.159 240.519.404.278 Receipts from customers
Pembayaran kepada: Payment to:
Pemasok (12.292.336.395) (242.930.256.346) Supplier
Karyawan - - Employee
Lainnya - - Others
Pembayaran beban keuangan (2.865.107.723) (3.797.392.929) Payment for financial expense
Penerimaan bunga 5.637.935 72.065.869 Interest income received
Pembayaran pajak penghasilan badan (372.091.294) (1.449.979.146) Payment of corporate income tax
Kas Neto Diperoleh dari Aktivitas Operasi (13.787.433.319) (7.586.158.274) Net Cash Provided by Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING
INVESTASI ACTIVITIES
Perolehan aset tetap 11 (273.396.928) (273.396.928) Acquisition of fixed assets
Penempatan deposito yang dibatasi
penggunaannya 6 - - Restricted time deposit placement
Perolehan properti pertambangan 13 (2) 130.972.758 Acquisition of mining properties
Kas Neto Digunakan Net Cash Used in
untuk Aktivitas Investasi (273.396.930) (142.424.170) Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Penerimaan utang bank jangka pendek 21 - - Short-term bank loan received
Pembayaran liabilitas sewa - Payments of lease liabilities
Pembayaran - - Payment
Pembayaran kepada pihak berelasi - Payment to related party
Kas Neto Diperoleh dari Aktivitas Pendanaan - - Net Cash provided by Financing Activities
KENAIKAN NETO NET INCREASE IN
KAS DAN BANK (14.060.830.248) (7.728.582.443) CASH ON HAND AND IN BANKS
CASH ON HAND AND IN BANKS
KAS DAN BANK AWAL TAHUN 14.293.859.803 9.318.951.678 AT THE BEGINNING OF THE YEAR
CASH ON HAND AND IN BANKS
KAS DAN BANK AKHIR TAHUN 4 233.029.553 1.590.369.235 AT ENDING OF THE YEAR
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan are an integral part of these
konsolidasian secara keseluruhan. (0) consolidated financial statements.
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PT BLACK DIAMOND BORNEO
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