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2024 Q2 VISI Laporan Keuangan_Final.pdf
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The financial statements are originally issued in Indonesian language.
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PT SATU VISI PUTRA Tbk PT SATU VISI PUTRA Tbk
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
30 JUNI 2024 DAN 31 DESEMBER 2023 JUNE 30, 2024 AND DECEMBER 31, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 30 Jun 2024 31 Des 2023
ASET ASSETS
ASET LANCAR CURRENT ASSETS
2c, 2e,
Kas dan setara kas 2o, 4 8.709.695.276 20.954.239.494 Cash and cash equivalent
Piutang usaha 2c, 2d, Trade receivables
Pihak berelasi 5, 31b 21.090.443.339 26.744.278.202 Related party
Pihak ketiga – neto 5 69.669.766.321 88.018.382.049 Third parties – net
Persediaan – neto 2f, 6 83.115.576.223 61.148.613.149 Inventories – net
Uang muka pembelian 2g, 7 150.000.000 154.229.561 Advance payments
Biaya dibayar di muka 2h, 8 2.210.667.752 367.355.594 Prepaid expenses
Aset lancar lainnya 2s, 9 1.738.138.122
3
2.022.500.000 Other current assets
Jumlah Aset Lancar 186.684.287.033 199.409.598.049 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Uang muka pembelian 2g, 7 39.725.283.843 6.621.676.576 Advance payments
Taksiran tagihan pajak Estimated claims for
penghasilan 2p, 32a 6.134.550.205 3.056.253.739 income tax refund
Aset pajak tangguhan 2p, 32e 850.974.871 850.974.871 Deferred tax assets
Aset tetap – neto 2i, 10 75.358.322.675 47.391.867.369 Fixed assets – net
Aset tak berwujud – neto 2j, 11 3.437.499 4.187.499 Intangible assets – net
Aset hak-guna – neto 2k, 12 1.366.193.607 2.087.129.780 Right-of-use assets – net
Jumlah Aset Tidak Lancar 123.438.762.700 60.012.089.834 Total Non-Current Assets
JUMLAH ASET 310.123.049.733 259.421.687.883 TOTAL ASSETS
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The financial statements are originally issued in Indonesian language.
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PT SATU VISI PUTRA Tbk PT SATU VISI PUTRA Tbk
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
(Lanjutan) (Continued)
30 JUNI 2024 DAN 31 DESEMBER 2023 JUNE 30, 2024 AND DECEMBER 31, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 30 Jun 2024 31 Des 2023
LIABILITAS DAN LIABILITIES AND
EKUITAS EQUITY
LIABILITAS JANGKA CURRENT
PENDEK LIABILITIES
Utang bank 2c, 13 55.000.000.000 45.000.000.000 Bank loans
Utang usaha – Pihak 2c, 2o, Trade payables – Third
ketiga 14 39.746.925.977 90.835.045.755 Parties
Utang lain-lain – Pihak 2c, 2d, Other payables – Related
berelasi 31c - 635.424.320 Party
Utang pajak 2p, 32b 2.882.509.642 1.363.910.408 Taxes payable
Beban masih harus dibayar 2c, 15 260.559.597 1.278.559.596 Accrued expenses
Liabilitas jangka panjang – Long-term
bagian yang jatuh tempo liabilities – current
dalam satu tahun: 2c, 2d maturities:
Liabilitas sewa 2k, 16 2.142.448.088 2.142.448.088 Lease liabilities
Bank 17 - - Bank
Lembaga keuangan 18 1.729.485.785 2.247.234.014 Financial institutions
Jumlah Liabilitas Jangka Total Current
Pendek 101.761.929.088 143.502.622.181 Liabilities
LIABILITAS JANGKA NON-CURRENT
PANJANG LIABILITIES
Hutang Bank 19.600.000.000 -
Liabilitas jangka panjang – Long-term
setelah dikurangi bagian liabilities –
jatuh tempo dalam satu net of current
tahun: 2c, maturities:
Lembaga keuangan 18 1.194.042.113 1.729.485.785 Financial institutions
Liabilitas diestimasi atas Estimated liabilities for
imbalan kerja 2m, 19 488.705.316 488.705.316 employee benefits
Jumlah Liabilitas Jangka Total Non-Current
Panjang 21.282.747.429 2.218.191.101 Liabilities
Jumlah Liabilitas 123.044.676.517 145.720.813.282 Total Liabilities
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The financial statements are originally issued in Indonesian language.
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PT SATU VISI PUTRA Tbk PT SATU VISI PUTRA Tbk
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
(Lanjutan) (Continued)
30 JUNI 2024 DAN 31 DESEMBER 2023 JUNE 30, 2024 AND DECEMBER 31, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 30 Jun 2024 31 Des 2023
EKUITAS EQUITY
Modal Saham 20 76.875.000.000 61.500.000.000 Capital Stock
Tambahan Modal Disetor 55.762.015.196 - Additional Paid in Capital
Saldo laba Retained earnings
Telah ditentukan 21a 1.500.000.000 1.500.000.000 Appropriated
Belum ditentukan 21b 52.990.078.380 50.749.594.961 Unappropriated
Komponen ekuitas lainnya 2m, 22 (48.720.360) (48.720.360) Other equity component
Jumlah Ekuitas 187.078.373.216 113.700.874.601 Total Equity
JUMLAH LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 310.123.049.733 259.421.687.883 AND EQUITY
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The financial statements are originally issued in Indonesian language.
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Lihat Catatan atas Laporan Keuangan yang merupakan bagian yang tidak See accompanying Notes to Financial Statements which are an integral
terpisahkan dari laporan keuangan secara keseluruhan. part of the financial statements.
PT SATU VISI PUTRA Tbk PT SATU VISI PUTRA Tbk
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL 30 JUNE 2024 DAN 30 JUNI 2023 JUNE 30, 2024 AND JUNE 30, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 30 Jun 2024 30 Jun 2023
PENJUALAN NETO 191.411.356.569 179.731.039.859 NET SALES
BEBAN POKOK COST OF
PENJUALAN (168.734.069.924) (150.060.066.004) GOODS SOLD
LABA KOTOR 22.677.286.646 29.670.973.855 GROSS PROFIT
Pendapatan lain-lain 32.540.974 3.116.950 Other income
Beban penjualan (8.046.836.018) (5.074.928.077) Selling expenses
Beban umum dan General and
administrasi (7.498.940.222) (6.036.627.027) administrative expenses
Beban pendanaan (3.746.106.192) (2.485.797.024) Financial expenses
Beban lain-lain (603.605.220) 3.842.236.530 Other expenses
LABA (RUGI) SEBELUM INCOME (LOSS) BEFORE
TAKSIRAN BEBAN PROVISION FOR TAX
PAJAK 2.814.339.968 19.918.975.207 EXPENSES
TAKSIRAN PROVISION FOR TAX
BEBAN PAJAK EXPENSES
Kini (573.856.549) (4.382.174.545) Current
Tangguhan - - Deferred
Taksiran beban pajak - - Provision for tax expenses
LABA TAHUN INCOME FOR
BERJALAN 2.240.483.419 15.536.800.662 THE YEAR
PENGHASILAN OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
POS YANG TIDAK AKAN ITEM NOT TO BE
DIREKLASIFIKASI KE RECLASSIFIED TO PROFIT OR
LABA RUGI: LOSS:
Pajak penghasilan terkait pos Income tax relating to item not
yang tidak akan to be reclassified to
direklasifikasi ke laba rugi - - profit or loss
Jumlah penghasilan Total other
komprehensif lain – setelah comprehensive
pajak - - income – net of tax
JUMLAH LABA (RUGI) TOTAL COMPREHENSIVE
KOMPREHENSIF TAHUN INCOME (LOSS) FOR
BERJALAN 2.240.483.419 15.536.800.662 THE YEAR
Lihat Catatan atas Laporan Keuangan yang merupakan bagian yang tidak See accompanying Notes to Financial Statements which are an integral
terpisahkan dari laporan keuangan secara keseluruhan. part of the financial statements.
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The financial statements are originally issued in Indonesian language.
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PT SATU VISI PUTRA Tbk PT SATU VISI PUTRA Tbk
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
UNTUK PERIODE YANG BERAKHIR PADA TANGGAL FOR THE PERIOD ENDED
30 JUNI 2024 JUNE 30, 2024
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Komponen Ekuitas
Lainnya/
Saldo Laba/ Other Equity
Retained Earnings Component
Keuntungan (Kerugian)
Pengukuran Kembali
Imbalan Kerja – Neto/
Modal Ditempatkan Gain (Loss)
dan Telah Ditentukan Belum Ditentukan Remeasurement of
Catatan/ Disetor/ Issued and Penggunaannya/ Penggunaannya/ Employee Benefits – Jumlah Ekuitas/
Notes Paid up Capital Appropriated Unappropriated Net Total Equity
Saldo 31 Desember 2023 61.500.000.000 1.500.000.000 50.749.594.961 (48.720.360) 113.700.874.601 Balance as of December 31, 2023
Setoran Modal Saham 15.375.000.000 15.375.000.000 Paid up capital (IPO)
Tambahan Modal Disetor 55.762.015.196 55.762.015.196
Laba Komprehensive TW 1 2024 (1.089.239.835) (1.089.239.835) Comprehensive income for Q1 2024
Saldo 31 Maret 2024 132.637.015.196 1.500.000.000 49.660.355.126 (48.720.360) 183.748.649.962 Balance as of March 31, 2024
Laba Komprehensive TW 2 2024 3.329.723.254 3.329.723.254 Comprehensive income for Q2 2024
Saldo 30 June 2024 132.637.015.196 1.500.000.000 52.990.078.380 (48.720.360) 187.078.373.216 Balance as of June 30, 2024
Lihat Catatan atas Laporan Keuangan yang merupakan bagian yang tidak See accompanying Notes to Financial Statements which are an integral
terpisahkan dari laporan keuangan secara keseluruhan. part of the financial statements.
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The financial statements are originally issued in Indonesian language.
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PT SATU VISI PUTRA Tbk PT SATU VISI PUTRA Tbk
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR PADA FOR THE YEARS ENDED
TANGGAL 30 JUNI 2024 DAN 30 JUNI 2023 JUNE 30, 2024 AND JUNE 30, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 30 Jun 2024 30 Jun 2023
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan kas dari Cash receipt
pelanggan 5, 23 236.468.915.195 183.446.943.673 from customers
Pembayaran kas kepada Cash paid
pemasok (311.613.759.513) (176.465.984.209) to suppliers
Pembayaran kas kepada Cash paid to
direksi dan karyawan 27 (4.134.334.791) (4.574.717.208) directors and employees
Penerimaan bunga 25 32.540.822 3.116.950 Receipt from interest income
Pembayaran bunga 28 (3.519.837.948) (2.323.215.662) Payment of interest expense
Pembayaran pajak 32 (1.869.141.443) (2.086.430.238) Payment of taxes
Kas Bersih yang Diperoleh Net Cash Provided by
dari Aktivitas Operasi (84.635.617.679) (2.000.286.693) Operating Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Uang muka pembelian Advances for
aset tetap 7 (4.409.000.000) - fixed asset
Perolehan aset tetap 10 (23.865.484.638) (6.427.307.244) Acquisitions of fixed assets
Penjualan aset tetap 10 250.000.000 130.000.000 Proceed from sale of fixed assets
Kas Bersih yang Digunakan Net Cash
untuk Aktivitas Investasi (28.024.484.638) (6.297.307.244) Used in Investing Activities
ARUS KAS DARI CASH FLOWS
AKTIVITAS FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan utang bank 13 31.000.000.000 5.000.000.000 Addition of bank loans
Pembayaran utang bank 13, 17 (1.400.000.000) (1.583.333.333) Payments of bank loans
Pembayaran liabilitas sewa 16 (1.931.250.000) (666.666.665) Payments of lease liabilites
Pembayaran utang lembaga Payments of
keuangan 18 (1.053.191.901) (579.609.182) financial institution loans
Setoran modal 20 73.800.000.000 - Paid up capital
Kas Bersih yang Diperoleh Net Cash
dari (Digunakan untuk) Provided
Aktivitas Pendanaan 100.415.558.099 2.170.390.820 by (Used in) Financing Activities
KENAIKAN BERSIH KAS NET INCREASE IN CASH
DAN SETARA KAS (12.244.544.218) (6.127.203.118) AND CASH EQUIVALENT
CASH AND CASH
KAS DAN SETARA KAS EQUIVALENT AT
AWAL TAHUN 20.954.239.494 18.566.910.150 BEGINNING OF YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENT
AKHIR TAHUN 8.709.695.276 12.439.707.031 AT END OF YEAR
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1. KAS DAN SETARA KAS 1. CASH AND CASH EQUIVALENT
Akun ini terdiri dari: This account consists of:
30 Jun 2024 31 Des 2023
Kas Cash on hand
Rupiah
Kas 40.914.509 14.869.100 Rupiah
Bank Note 12.000.000.000
Sub-jumlah 12.040.914.509 20.355.952.179 Sub-total
Bank Cash in Banks
Rupiah Rupiah
PT Bank Central Asia Tbk (7.392.427.176) 15.674.004.350 PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk 26.238.380 26.668.634 PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk 25.363.452 25.412.012 PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 32.904.542 1.119.200 (Persero) Tbk
PT Bank Mayapada 2.832.454.615 - PT Bank Mayapada
Dolar Amerika Serikat United Stated Dollar
PT Bank Central Asia Tbk 57.877.627 4.191.851.047 PT Bank Central Asia Tbk
Yuan China Chinese Yuan
PT Bank Central Asia Tbk 502.951.112 436.896.936 PT Bank Central Asia Tbk
Sub-jumlah (3.914.637.447) 20.355.952.179 Sub-total
Deposito Berjangka Time Deposit
Rupiah Rupiah
PT Bank Central Asia Tbk 583.418.215 583.418.215 PT Bank Central Asia Tbk
Jumlah 8.709.695.276 20.954.239.494 Total
Pada tanggal 30 June 2024, suku bunga deposito As of March 31, 2024, time deposits interest rate are
masing-masing sebesar 3,25% per tahun. 3.25% per annum, respectively.
Terdapat saldo bank mayapada sebesar Rp There are balance of bank note amounting Rp
2.832.454.615 adalah sisa dana dari IPO untuk 2.832.454.615 is the remaining funds from the IPO
kebutuhan pembelian kendaraan distribusi untuk are for the purchase of distribution vehicles to
membantu peningkatan penjualan. support increased sales.
Pada tanggal 30 Juni 2024 dan 31 Desember 2023, tidak As of June 30, 2024 and December 31, 2023, there
terdapat saldo kas dan setara kas yang dibatasi are no cash and cash equivalent balances which are
penggunaannya. restricted for use.
Kas dan setara kas tidak digunakan sebagai jaminan atas Cash and cash equivalent are not pledged as
liabilitas dan pinjaman lainnya. collaterals for liabilities and other loans.
2. PIUTANG USAHA 2. TRADE RECEIVABLES
Akun ini terdiri dari: This account consists of:
30 Jun 2024 31 Des 2023
Pihak Berelasi Related Party
PT IP Selaras 21.090.443.339 26.744.278.202 PT IP Selaras
Pihak Ketiga Third Parties
PT SUG 9.006.079.225 12.003.720.956 PT SUG
CV SB 8.976.826.057 9.222.915.880 CV SB
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30 Jun 2024 31 Des 2023
CV AG 6.350.469.993 9.610.755.583 CV AG
CV MGI 6.114.506.637 - CV MGI
CV WBI 5.970.011.996 5.886.790.527 CV WBI
CV MSD 3.036.013.146 2.397.790.887 CV MSD
PT AJP 2.705.581.949 4.334.392.788 PT AJP
CV PPKS 2.644.276.553 4.999.917.785 CV PPKS
CV WMS 2.297.641.214 2.138.528.275 CV WMS
CV WJO 2.130.406.289 2.735.921.271 CV WJO
CV SDP 1.974.621.841 - PT SDP
PT RDP 1.961.342.711 2.933.459.702 PT RDP
CV NOZ 1.729.209.255 2.495.215.208 CV NOZ
JUT - 2.384.812.827 JUT
CV PPT - 1.696.266.236 CV PPT
Lain-lain (masing-masing Others (each below
di bawah Rp 1.500.000.000) 16.860.749.304 27.265.863.973 Rp 1,500,000,000)
Sub – jumlah 71.757.736.170 90.106.351.898 Sub – total
Dikurangi: penyisihan penurunan Less: allowance for impairment
nilai piutang usaha (2.087.969.849) (2.087.969.849) loss on trade receivables
Sub – jumlah 69.669.766.321 88.018.382.049 Sub – total
Jumlah – Neto 90.760.209.660 114.762.660.251 Total – Net
Analisis umur piutang usaha adalah sebagai berikut: Analysis of aging schedule of trade receivables were
as follows:
30 Jun 2024 31 Des 2023
Belum jatuh tempo 66.313.835.248 103.838.579.857 Not yet due
Jatuh tempo: Due:
1 - 30 hari 16.191.799.802 10.171.921.514 1 - 30 days
31 - 60 hari 4.449.552.688 614.032.048 31 - 60 days
61 - 90 hari 1.870.717.678 218.687.876 61 - 90 days
Diatas 90 hari 4.022.274.093 2.007.408.805 Over 90 days
Sub-jumlah 92.848.179.509 116.850.630.100 Sub-total
Dikurangi: penyisihan penurunan Less: allowance for impairment
nilai piutang usaha (2.087.969.849) (2.087.969.849) loss on trade receivables
Jumlah – Neto 90.760.209.660 114.762.660.251 Total – Net
Mutasi penyisihan penurunan nilai piutang usaha – pihak The movement in the allowance for impairment loss on
ketiga adalah sebagai berikut: trade receivables – third parties are as follows:
30 Jun 2024 31 Des 2023
Saldo awal 2.087.969.849 1.815.687.622 Beginning balance
Penambahan tahun berjalan Addition during the year
(lihat Catatan 29) - 631.082.227 (see Note 29)
Penghapusan tahun berjalan - (358.800.000) Write-off during the year
Saldo akhir 2.087.969.849 2.087.969.849 Ending balance
Seluruh saldo piutang usaha dalam mata uang Rupiah. All trade receivables balances are in Rupiah.
Entitas menerapkan cadangan kerugian ekspektasian The Entity applies the lifetime expected loss provision
sepanjang umurnya untuk seluruh piutang usaha – pihak for all trade receivables – third parties. To measure
ketiga. Untuk mengukur kerugian kredit ekspektasian the expected credit loss, trade receivables – third
sepanjang umur, piutang usaha – pihak ketiga telah parties lifetime has been grouped based on shared
dikelompokkan berdasarkan karakteristik risiko kredit credit risk characteristics and the days past due.
dan waktu jatuh tempo yang serupa.
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Berdasarkan hasil penelaahan terhadap keadaan akun Based on a review of the trade receivables as of
piutang usaha pada tanggal 30 Juni 2024, manajemen June 30, 2024, management believes that the
berpendapat bahwa cadangan kerugian penurunan nilai allowance for impairment loss on trade receivables –
piutang usaha – pihak ketiga yang dibentuk adalah cukup third parties is enough to cover possible loss from
untuk menutup kemungkinan kerugian atas tidak uncollectible trade receivables – third parties.
tertagihnya piutang usaha – pihak ketiga.
3. PERSEDIAAN 3. INVENTORIES
Akun ini terdiri dari: This account consists of:
30 Jun 2024 31 Des 2023
Barang dagangan Merchandise
Banner 74.577.242.305 54.576.435.592 Banner
Display 3.589.829.498 2.966.103.705 Display
PVC Board 3.019.178.324 2.488.491.146 PVC Board
Tinta 2.481.460.686 2.001.564.889 Ink
Sub – jumlah 83.999.558.406 62.032.595.332 Sub – total
Dikurangi: penyisihan kerugian Less: allowance on declining
penurunan nilai persediaan (883.982.183) (883.982.183) in value of inventories
Jumlah – Neto 83.115.576.223 61.148.613.149 Total – Net
Biaya persediaan yang diakui sebagai beban The cost of inventories recognized as expense
dan termasuk dalam beban pokok penjualan adalah and included in the cost of goods sold amounting
sebesar Rp 168.524.923.923 dan Rp 388.069.681.860, to Rp 168.524.923.923 and Rp 388,069,681,860, for
masing-masing untuk tahun yang berakhir pada tanggal- the years ended June 30, 2024 and December 31,
tanggal 30 Juni 2024 dan 31 Desember 2023. 2023, respectively.
Pada tanggal 31 Desember 2023, manajemen Entitas As of December 31, 2023, The Entity’s management
berkeyakinan bahwa cadangan kerugian atas penurunan believes that the allowance in declining value of
nilai persediaan cukup untuk menutup segala inventories is adequete to cover losses on
kemungkinan kerugian yang timbul atas persediaan inventories.
tersebut.
Persediaan milik Entitas diasuransikan secara gabungan Inventories owned by the Entity are covered by
terhadap risiko kerusakan dan kehilangan berdasarkan insurance against damages and losses under blanket
paket polis dengan nilai pertanggungan persediaan yang policies which can coverage is adequate to cover
cukup untuk menutup kerugian yang mungkin terjadi.. losses that may occur..
4. UANG MUKA PEMBELIAN 7. ADVANCE PAYMENTS
Akun ini terdiri dari: This account consists of:
30 Jun 2024 31 Des 2023
Lancar Current
Pihak ketiga Third parties
Uang muka pembelian Advance for purchase
aset tetap 150.000.000 154.229.561 of fixed asset
Tidak Lancar Non-Current
Pihak ketiga Third parties
Uang Muka Pembelian
Persediaan 35.466.283.843 - Purchase of inventories
Uang muka pembelian Advance for purchase
aset tetap 4.259.000.000 6.621.676.576 of fixed asset
Jumlah 39.875.283.843 6.775.906.137 Total
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5. BIAYA DIBAYAR DI MUKA 5. PREPAID EXPENSES
Akun ini merupakan biaya dibayar dimuka dengan This account represents prepaid costs amounting to Rp
saldo per tanggal 30 juni 2024 sebesar Rp 2.210,667,753 which consist of prepaid rent of
2.210.667.753 yang terdiri dari biaya sewa gedung building amounting Rp 1.931.250.000, and prepaid
dibayar dimuka sebesar Rp 1.931.250.000 dan biaya insurance costs amounting Rp 279.417.753.
asuransi dibayar dimuka sebesar Rp 279.417.753.
6. ASET LANCAR LAINNYA 6. OTHER CURRENT ASSETS
Akun ini terdiri dari: This account consists of:
30 Jun 2024 31 Des 2023
Piutang Lain-Lain Other Receivable
Pihak Ketiga 1.000.000.000 - Third parties
Pihak Karyawan (ESA) 738.000.000 Employees (ESA)
Lain-Lain 138.122 - Miscellanous
Emisi IPO Emission of IPO
Emisi IPO - 2.022.500.000 Emission of IPO
Jumlah 1.738.138.122 2.022.500.000 Total
Akun ini menjelaskan tentang piutang ke pihak ke tiga This account represents about other receibles which paid to
dan piutang ke karyawan terkait program ESA. third parties and receivable to employee regarding ESA
Sedangkan terkait biaya emisi proses Initial Public program. Then for share issuance in connection with the
Offering (IPO) sebesar Rp 2.662.984.804 sudah nol Initial Public Offering (IPO) process amounting to Rp
karena di net-off dengan tambahan modal yang diterima. 2,662,984,804 already zero because netted-off with
additional paid stock which received.
7. ASET TETAP 7. FIXED ASSETS
Akun ini terdiri dari: This account consists of:
30 Juni 2024/ June 30, 2024
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning balance Additions Deductions Ending balance
Biaya Perolehan At Cost
Kepemilikan Langsung Direct Ownership
Hak atas tanah 27.584.548.662 28.151.953.200 - 55.736.501.862 Landrights
Bangunan 8.710.740.392 - - 8.710.740.392 Buildings
Kendaraan 14.792.974.766 1.092.099.100 (255.000.000) 15.630.073.866 Vehicles
Inventaris kantor 753.940.541 119.507.518 - 873.448.059 Office equipment
Jumlah 51.842.204.361 29.363.559.818 (255.000.000) 80.950.764.179 Total
Akumulasi Accumulated
Penyusutan Depreciation
Kepemilikan Langsung Direct Ownership
Bangunan 869.302.947 217.768.485 - 1.087.071.432 Buildings
Kendaraan 3.121.180.899 983.540.400 (146.093.750) 3.958.627.549 Vehicles
Inventaris kantor 459.853.146 86.889.377 - 546.742.523 Office equipment
Jumlah 4.450.336.992 1.288.198.262 (146.093.750) 5.592.441.504 Total
Nilai Buku Neto 47.391.867.369 75.358.322.675 Net Book Value
Page - 11 -
Page 11
31 Desember 2023/ December 31, 2023
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning balance Additions Deductions Ending balance
Biaya Perolehan At Cost
Kepemilikan Langsung Direct Ownership
Hak atas tanah 22.025.094.662 5.559.454.000 - 27.584.548.662 Landrights
Bangunan 8.710.740.392 - - 8.710.740.392 Buildings
Kendaraan 8.271.535.398 7.116.439.368 595.000.000 14.792.974.766 Vehicles
Inventaris kantor 661.735.539 92.205.002 - 753.940.541 Office equipment
Jumlah 39.669.105.991 12.768.098.370 595.000.000 51.842.204.361 Total
Akumulasi Accumulated
Penyusutan Depreciation
Kepemilikan Langsung Direct Ownership
Bangunan 433.765.927 435.537.020 - 869.302.947 Buildings
Kendaraan 2.103.424.157 1.226.662.992 208.906.250 3.121.180.899 Vehicles
Inventaris kantor 290.036.272 169.816.874 - 459.853.146 Office equipment
Jumlah 2.827.226.356 1.832.016.886 208.906.250 4.450.336.992 Total
Nilai Buku Neto 36.841.879.635 47.391.867.369 Net Book Value
Beban penyusutan dibebankan dalam laporan laba rugi Depreciation expenses were charged to the
dan penghasilan komprehensif lain sebagai berikut: statements of profit or loss and other comprehensive
income as follows:
30 Jun 2024 31 Des 2023
Beban penjualan Selling expenses
(lihat Catatan 26) 983.540.400 1.226.662.990 (see Note 26)
Beban umum dan administrasi General and administrative
(lihat Catatan 27) 304.657.862 605.353.896 expenses (see Note 27)
Jumlah 1.288.198.262 1.832.016.886 Total
Aset tetap kecuali hak atas tanah telah diasuransikan Fixed assets except for land rights are covered in
secara gabungan terhadap risiko kerugian akibat combined basis against the risk of loss due to damage,
kerusakan, bencana alam, kebakaran dan resiko lainnya natural disaster, fire and other risk to PT Asuransi
kepada PT Asuransi Sinar Mas, PT Asuransi Umum Sinar Mas, PT Asuransi Umum BCA and PT MNC
BCA dan PT MNC Asuransi Indonesia. Asuransi Indonesia.
Manajemen Entitas berpendapat bahwa nilai The Entity’s management believes that the insurance
pertanggungan asuransi tersebut cukup untuk menutup coverage is adequate to cover losses that may occur.
kerugian yang mungkin terjadi.
Berikut ini adalah tambahan informasi terkait The following is additional information related to the
dengan aset tetap: fixed assets:
1. Tidak terdapat komitmen kontraktual dalam 1. There are no contractual commitments in the
perolehan aset tetap yang perlu diungkapkan. acquisition of fixed assets that need to be
disclosed.
2. Tidak terdapat aset tetap yang tidak terpakai 2. There are no temporary fixed assets and fixed
sementara, serta aset tetap yang dihentikan dari assets that have been discontinued from active use
penggunaan aktif dan tidak diklasifikasikan and are not classified as available for sale.
sebagai tersedia untuk dijual.
3. Tidak terdapat aset tetap yang berasal dari hibah. 3. There are no fixed assets originating from grants.
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Page 12
8. ASET TAK BERWUJUD 8. INTANGIBLE ASSETS
Akun ini terdiri dari: This account consists of:
30 Juni 2024/ June 30, 2024
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning balance Additions Deductions Ending balance
Biaya Perolehan At Cost
Perangkat lunak sistem Accounting
akuntansi 20.800.977 - - 20.800.977 software
Accumulated
Akumulasi Amortisasi Amortization
Perangkat lunak sistem Accounting
akuntansi 16.613.478 750.000 - 17.363.478 software
Nilai Buku Neto 4.187.499 3.437.499 Net Book Value
31 Desember 2023/ December 31, 2023
Saldo awal/ Penambahan/ Pengurangan/ Saldo akhir/
Beginning balance Additions Deductions Ending balance
Biaya Perolehan At Cost
Perangkat lunak sistem Accounting
akuntansi 20.800.977 - - 20.800.977 software
Accumulated
Akumulasi Amortisasi Amortization
Perangkat lunak sistem - Accounting
akuntansi 14.188.416 2.425.062 16.613.478 software
Nilai Buku Neto 6.612.561 4.187.499 Net Book Value
9. ASET HAK-GUNA 9. RIGHT-OF-USE ASSETS
Akun ini terdiri dari: This account consists of:
30 Juni 2024/ June 30, 2024
Saldo awal/ Penambahan/ Pengurangan/ Penyesuaian/ Saldo akhir/
Beginning balance Additions Deductions Adjustment Ending balance
Biaya Perolehan At Cost
Bangunan 5.516.037.432 - - - 5.516.037.432 Buildings
Accumulated
Akumulasi Penyusutan Depreciation
Bangunan -
3.428.907.652 720.936.173 - - -
4.149.843.825 Buildings
Nilai Buku Neto 2.087.129.780 1.366.193.607 Net Book Value
31 Desember 2023/ December 31, 2023
Saldo awal/ Penambahan/ Pengurangan/ Penyesuaian/ Saldo akhir/
Beginning balance Additions Deductions Adjustment Ending balance
Biaya Perolehan At Cost
Bangunan 3.215.579.878 2.362.555.585 - (62.098.031) 5.516.037.432 Buildings
Accumulated
Akumulasi Penyusutan Depreciation
Bangunan 1.987.035.307 1.441.872.345 - - -
3.428.907.652 Buildings
Nilai Buku Neto 1.228.544.571 2.087.129.780 Net Book Value
Aset hak-guna diasuransikan secara gabungan terhadap Right-of-use assets are insured on a combined basis
risiko kerugian akibat kerusakan, bencana alam, against the risk of loss due to damage, natural
kebakaran, dan resiko lainnya kepada PT Asuransi disaster, fire and other risk to PT Asuransi Umum BCA
Umum BCA untuk menutup kemungkinan kerugian atas to cover possible losses from these risks.
risiko-risiko tersebut.
Page - 13 -
Page 13
10. UTANG BANK 10. BANK LOANS
Akun ini merupakan utang bank jangka pendek kepada This account consists of short-term bank loan to
PT Bank Central Asia Tbk terdiri dari: PT Bank Central Asia Tbk as follows:
30 Jun 2024 31 Des 2023
Time Loan Revolving I 40.000.000.000 40.000.000.000 Time Loan Revolving I
Time Loan Revolving II 9.000.000.000 5.000.000.000 Time Loan Revolving II
Time Loan Revolving III 6.000.000.000 -
Jumlah 55.000.000.000 45.000.000.000 Total
//
Mutasi saldo utang bank jangka pendek adalah sebagai The movements of short-bank loan are as follows:
berikut:
30 Jun 2024 31 Des 2023
Saldo awal 45.000.000.000 41.000.000.000 Beginning balance
Penambahan 10.000.000.000 5.000.000.000 Addition
Pembayaran - (1.000.000.000) Payments
Saldo akhir 55.000.000.000 45.000.000.000 Ending balance
Tahun 2024 Year 2024
Berdasarkan Surat Pemberitahuan Pemberian Kredit Based on Credit Grant Notification Letter
No. 0056/SPPK/KW3/2024 tanggal 30 Januari 2024, No. 0056/SPPK/KW3/2024 dated 30 January 2024,
PT Bank Central Asia Tbk menyetujui atas penambahan PT Bank Central Asia Tbk approved additions and
dan perubahan fasilitas kredit, batasan kredit, bunga changes to credit facilities, credit limits, loan interest
pinjaman serta jatuh tempo pinjaman sebagai berikut: and loan maturity as follows: (see Note 38).
(lihat Catatan 38).
Bunga per tahun/ Jatuh tempo/
Fasilitas/ Facilities Tujuan/ Purpose Batasan kredit/ Credit limit Interest per annum Due
Membiayai pembelian persediaan/ 1 Maret 2025/
Time Loan Revolving I Financing the purchase of inventories Rp 40.000.000.000 9,00% Maret 1, 2025
Membiayai pembelian persediaan/ 1 Maret 2025/
Time Loan Revolving II Financing the purchase of inventories Rp 15.000.000.000 9,00% Maret 1, 2025
Membiayai perputaran usaha/ 1 Maret 2025/
Kredit Lokal/ Local Credit Financing of business operation Rp 10.000.000.000 9,25% Maret 1, 2025
Kredit Investasi/ Investment Membiayai pembelian tanah/ 30 Januari 2029/
Credit Financing the purchase of land Rp 21.000.000.000 9,00% January 30, 2029
Selama periode perjanjian, Entitas wajib menjaga rasio- During the agreement period, the Entity is required to
rasio keuangan sebagai berikut: maintain the following financial ratios:
30 Jun 2024 31 Des 2023
Rasio lancar ≥ 1 kali/ times ≥ 1 kali/ times Current ratio
Nilai persediaan, piutang usaha
dan uang muka dikurangi Inventories, trade
utang usaha lebih besar dari receivables and advances value
nilai utang bank jangka minus trade payables is greater than
pendek >45.291.666.666 >45.291.666.666 the value of short-term bank loans
Debt service coverage ratio ≥ 1,25 kali/ times ≥ 1,25 kali/ times Debt service coverage ratio
Rasio utang terhadap modal ≤ 1,5 kali/ times ≤ 1,5 kali/ times Debt to equity ratio
Page - 14 -
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11. UTANG USAHA – PIHAK KETIGA 11. TRADE PAYABLES – THIRD PARTIES
Akun ini terdiri dari: This account consists of:
30 Jun 2024 31 Des 2023
Pemasok luar negeri: Overseas supplier:
Pihak ketiga Third parties
HDI Co., Ltd. 11.667.573.845 68.661.925.441 HDI Co., Ltd
HDLNM Co., Ltd 25.817.124.773 20.191.951.387 HDLNM Co., Ltd
Lain-lain (masing-masing Others (each below
di bawah Rp 1.500.000.000) 1.262.225.583 1.364.460.074 Rp 1,500,000,000)
Sub-jumlah 39.741.975.916 90.218.336.902 Sub-total
Pemasok dalam negeri: Domestic supplier:
Pihak ketiga Third parties
Lain-lain (masing-masing Others (each below
di bawah Rp 1.500.000.000) 4.950.000 616.708.853 Rp 1,500,000,000)
Jumlah 39.746.925.916 90.835.045.755 Total
Rincian utang usaha – pihak ketiga berdasarkan mata Details of trade payables – third parties based on
uang adalah sebagai berikut: currencies are as follows:
30 Jun 2024 31 Des 2023
Yuan China 16.603.550.680 88.854.718.351 Chinese Yuan
Dolar Amerika Serikat 23.138.425.236 1.363.618.551 United States Dollar
Rupiah 4.950.000 616.708.853 Rupiah
Jumlah 39.746.925.916 90.835.045.755 Total
Analisis umur utang usaha – pihak ketiga adalah sebagai Analysis on the aging schedule of trade payables –
berikut: third parties were as follows:
30 Jun 2024 31 Des 2023
Belum jatuh tempo 26.284.372.644 80.118.778.850 Not yet due
Jatuh tempo: Due:
1 - 30 hari 7.455.767.030 10.584.478.516 1 - 30 days
31 - 60 hari 5.984.173.386 62.596.003 31 - 60 days
61 - 90 hari 22.612.856 69.192.386 61 - 90 days
Diatas 90 hari - - Over 90 days
Jumlah 39.746.925.915 90.835.045.755 Total
Tidak terdapat jaminan yang diberikan atas utang usaha There is no collateral pledged on these trade
– pihak ketiga. payables – third parties.
12. BEBAN MASIH HARUS DIBAYAR 12. ACCRUED EXPENSES
Akun ini terdiri dari: This account consists of:
30 Jun 2024 31 Des 2023
Biaya emisi IPO - 823.000.000 IPO inssuance cost
Jasa profesional 80.000.000 155.000.000 Professional fee
Lain-lain 180.559.597 300.559.596 Others
Jumlah 260.559.597 1.278.559.596 Total
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Page 15
13. LIABILITAS SEWA 13. LEASE LIABILITIES
Akun ini terdiri dari: This account consists of:
30 Jun 2024 31 Des 2023
Saldo awal 2.142.448.088 1.020.763.719 Beginning balance
Penambahan - 2.362.555.585 Addition
Penyesuaian - (62.098.031) Adjustment
Pembayaran - (1.178.773.185) Payments
Saldo akhir 2.142.448.088 2.142.448.088 Ending balance
Dikurangi: bagian yang jatuh Less: current maturity
tempo dalam satu tahun 2.142.448.088 2.142.448.088 Portion
Bagian jangka panjang - - Long-term portion
Pada tanggal 30 Juni 2024 tidak ada perubahan atas nilai As of June 30, 2024 no change on lease liabilities.
liabilitas sewa
14. UTANG BANK JANGKA PANJANG 14. LONG-TERM BANK LOAN
Akun ini terdiri dari utang bank jangka panjang kepada This account consists of long-term bank loan to
PT Bank Central Asia Tbk: PT Bank Central Asia Tbk as follows:
Mutasi utang bank jangka panjang yang diakui dalam Movements in the long-term bank loan recognized in
laporan posisi keuangan pada tanggal the statements of financial position as of June 30, 2024
30 Juni 2024 dan 31 Desember 2023 adalah sebagai and December 31, 2023 are as follows:
berikut:
30 Jun 2024 31 Des 2023
Saldo awal - 1.069.444.444 Beginning balance
Penambahan 21.000.000.000 - Addition
Pembayaran (1.400.000.000) (1.069.444.444) Payments
Saldo akhir 19.600.000.000 - Ending balance
15. UTANG LEMBAGA KEUANGAN 15. FINANCIAL INSTITUTION LOANS
Akun ini terdiri dari: This account consists of:
30 Jun 2024 31 Des 2023
PT BCA Finance 1.988.902.832 2.605.359.791 PT BCA Finance
PT Astra Auto Finance 934.625.066 1.371.360.008 PT Astra Auto Finance
PT BCA Multifinance - - PT BCA Multifinance
Jumlah 2.923.527.898 3.976.719.799 Total
Dikurangi: bagian yang jatuh Less: current maturity
tempo dalam satu tahun 1.729.485.785 2.247.234.014 Portion
Bagian jangka panjang 1.194.042.113 1.729.485.785 Long-term portion
Utang lembaga keuangan dijamin dengan aset tetap yang Financial institution loans is secured with the
bersangkutan. respective of fixed assets.
16. LIABILITAS DIESTIMASI ATAS IMBALAN 16. ESTIMATED LIABILITIES FOR EMPLOYEE
KERJA BENEFITS
Liabilitas diestimasi atas imbalan kerja pada tanggal Estimated liabilities for employee benefits as of
31 Desember 2023 dihitung oleh Kantor Konsultan December 31, 2023, was calculated by Actuarial
Aktuaria Tubagus Syafrial & Amran Nangsan dengan Consulting Firm Tubagus Syafrial & Amran Nangsan
menggunakan metode “Projected Unit Credit”. using the “Projected Unit Credit”.
Page - 16 -
Page 16
Program pensiun imbalan pasti memberikan eksposur The defined benefit pension plan exposes the Entity to
Entitas terhadap risiko aktuarial seperti risiko suku actuarial risks such as interest rate risk and salary
bunga dan risiko gaji. risk.
Adapun liabilitas diestimasi atas imbalan kerja sebesar However estimated liabilities for employee benefits
Rp 488.705.316 pada tanggal 31 Desember 2023, amounting to Rp 488,705,316 as of December 31,
dimana untuk periode 31 Maret 2024 tidak ada 2023. Whereas of March 31, 2024 no figure in this cost
perhitungan atas hal ini karena manajemen memutuskan calculation becasuse based on management decision
perhitungannya secara tahunan. we calculated this cost in annually.
30 Jun 2024 31 Des 2023
Saldo awal 488.705.316 161.189.316 Beginning balance
Pembayaran manfaat - - Benefit payments
Penambahan (pengurangan) Addition (deduction)
tahun berjalan during the year
(lihat Catatan 27) - 265.054.000 (see Note 27)
Penghasilan komprehensif Other comprehensive
lain (lihat Catatan 22) - 62.462.000 income (see Note 22)
Saldo akhir 488.705.316 488.705.316 Ending balance
Tabel berikut menyajikan sensitivitas atas kemungkinan The following table presents the sensitivity of possible
perubahan tingkat diskonto dan tingkat kenaikan gaji, changes in the discount rate and rate of salary
dengan variabel lain dianggap tetap, terhadap liabilitas increase, with other variables held constant, to
manfaat karyawan dan beban jasa kini. employee benefits liabilities and current service costs.
Manajemen Entitas berpendapat bahwa jumlah The management of the Entity believes that the
penyisihan tersebut adalah memadai untuk memenuhi allowance is adequate to meet the requirements of
ketentuan dalam PSAK No. 24 (Penyesuaian 2018) dan PSAK No. 24 (Amendment 2018) and Job Creation
Undang-Undang Cipta Kerja No. 11 Tahun 2020 dan Law No. 11/2020 and PP 35/2021.
PP 35/2021.
17. MODAL SAHAM 17. CAPITAL STOCK
Rincian pemegang saham Entitas dan persentase The details of the Entity’s stockholders and their
kepemilikannya adalah sebagai berikut: percentage of ownership as follows:
30 Juni 2024/
June 30, 2024
Nilai Nominal Rp 25 per Saham/
Par Value Rp 25 per Share
Jumlah Saham Ditempatkan Persentase
(Lembar)/ Kepemilikan/
Number of Shares Issued and Percentage of Jumlah/
Fully Paid (Shares) Ownership (%) Total
David Dwiputra 2.200.000.000 72,00 55.000.000.000 David Dwiputra
Farrel Yonathan 200.000.000 7,00 5.000.000.000 Farrel Yonathan
Robert Putra Sampurna 60.000.000 2,00 1.500.000.000 Robert Putra Sampurna
Jumlah 2.460.000.000 100,00 61.500.000.000 Total
Publik
Robert P utra Samp urna
615.000.00060.000.00 0
20,0 2,44
15.375.000.000
1.500.000. 000
Farrel Yonathan
Robert Put ra Samp urna
Publik
Jumlah
3.075.000.000
2.460.000. 000
100,00
100,00
76.875.000.000
61.500.000.000
Farrel Yonathan Tota l
31 Desember 2023/
December 31, 2023
Nilai Nominal Rp 25 per Saham/
Par Value Rp 25 per Share
Jumlah Saham Ditempatkan Persentase Jumlah/
(Lembar)/ Kepemilikan/ Total
Page - 17 -
Page 17
Number of Shares Issued and Percentage of
Fully Paid (Shares) Ownership (%)
David Dwiputra 2.200.000.000 89,43 55.000.000.000 David Dwiputra
Farrel Yonathan 200.000.000 8,13 5.000.000.000 Farrel Yonathan
Robert Putra Sampurna 60.000.000 2,44 1.500.000.000 Robert Putra Sampurna
Jumlah 2.460.000.000 100,00 61.500.000.000 Total
Berdasarkan Akta Notaris No. 199 tanggal 29 Maret Based on Notarial Deed No. 199 dated March 29,
2022 oleh Christina Dwi Utami, S.H., M.Hum., M.Kn. 2022 by Christina Dwi Utami, S.H., M.Hum., M.Kn.
pemegang saham telah memutuskan untuk menyetujui the of shareholders have decided to approved the
sebagai berikut: following:
a. Penurunan nilai nominal saham dari Rp 1.000.000 a. Decrease the nominal value of shares from
menjadi Rp 100. Rp 1,000,000 to Rp 100.
b. Meningkatkan modal dasar dari semula b. Increase the authorized capital from
Rp 55.000.000.000 menjadi Rp 246.000.000.000 Rp 55,000,000,000 to Rp 246,000,000,000 and
dan meningkatkan modal ditempatkan dan disetor increase the issued and paid-up capital from
dari semula Rp 55.000.000.000 menjadi Rp 55,000,000,000 to Rp 61,500,000,000.
Rp 61.500.000.000.
Perubahan ini telah mendapat persetujuan dari These amendments have been approved by the Minister
Menteri Hukum dan Hak Asasi Manusia Republik of Law and Human Rights of the Republic of Indonesia
Indonesia dalam Surat Keputusan in Decision Letter No. AHU-0023115.AH.01.02. Year
No. AHU-0023115.AH.01.02.Tahun 2022 tanggal 2022 dated March 31, 2022.
31 Maret 2022.
18. SALDO LABA 18. RETAINED EARNINGS
Akun ini terdiri dari: This account consists of:
a. Telah ditentukan a. Appropriated
30 Jun 2024 31 Des 2023
Saldo awal 1.500.000.000 1.000.000.000 Beginning balance
Pembentukan Appropriation
dana cadangan - 500.000.000 of reserve
Saldo akhir 1.500.000.000 1.500.000.000 Ending balance
Dalam rangka memenuhi Undang-undang In compliance with Corporate Law No. 40 year 2007,
Perseroan Terbatas No. 40 tahun 2007, yang which requires the Entity to set aside, on a gradual
mengharuskan Entitas secara bertahap basis, an amount equivalent to at least 20% of their
mencadangkan sekurang-kurangnya 20% dari issued and fully paid capital stock as appropriation
modal ditempatkan dan disetor penuh sebagai reserve, the stockholders had approved the partial
cadangan dana umum, para pemegang saham appropriation of the Entity’s retained earnings as
menyetujui pencadangan sebagian dari saldo laba appropriation reserve.
Entitas.
b. Belum ditentukan b. Unappropriated
30 Jun 2024 31 Des 2023
Saldo awal 58.749.594.961 30.103.025.904 Beginning balance
Cadangan wajib (1.500.000.000) (500.000.000) Mandatory reserve
Pembayaran dividen (6.500.000.000) (6.500.000.000) Dividend payment
Laba (Rugi) tahun berjalan 2.240.483.419 27.646.569.060 Income (Loss) for the year
Saldo akhir 52.990.078.380 50.749.594.961 Ending balance
Page - 18 -
Page 18
Berdasarkan keputusan sirkuler Rapat Umum Based on the circular resolution of the General
Pemegang Saham pada tanggal 31 Agustus 2023, Meeting of Shareholders on August 31, 2023, the
pemegang saham memutuskan dan menyetujui shareholders decided and agreed to use the Entity's net
penggunaan laba bersih Entitas tahun buku 2022 profit 2022 amounting to Rp 20,416,817,018 as
sebesar Rp 20.416.817.018 sebagai berikut: follows:
1. Pembagian dividen tunai sebesar 1. Distribute cash dividend amounting to
Rp 6.500.000.000 untuk tahun buku 2022. Rp 6,500,000,000 for the 2022 financial year.
2. Penambahan dana cadangan sebesar 2. Addition of appropriation reserve amounting to
Rp 500.000.000 sehingga keseluruhan menjadi Rp 500,000,000 so that the total amounting to
sebesar Rp 1.500.000.000. Rp 1,500,000,000.
19. KOMPONEN EKUITAS LAINNYA 19. OTHER EQUITY COMPONENT
Akun ini terdiri dari: This account consists of:
30 Jun 2024 31 Des 2023
Saldo awal - - Beginning balance
Keuntungan (kerugian) aktuaria Acturial gain (loss)
(lihat Catatan 19) (48.720.360) (62.462.000) (see Note 19)
Pajak penghasilan - 13.741.640 Income tax
Saldo akhir (48.720.360) (48.720.360) Ending balance
20. PENJUALAN NETO 20. NET SALES
Rincian penjualan bersih adalah sebagai berikut: The details of net sales are as follows:
30 Jun 2024 30 Jun 2023
Produk Products
Banner 180.568.404.124 167.718.416.340 Banner
Display 4.646.295.004 3.834.078.140 Display
Tinta 4.448.098.817 5.943.817.459 Ink
PVC Board 2.777.437.598 2.643.239.765 PVC Board
Sub-jumlah 192.440.235.542 180.139.551.704 Sub-total
Dikurangi: Less:
Retur penjualan (1.028.878.973) (408.511.845) Sales return
Jumlah – Neto 191.411.356.569 179.731.039.859 Total – Net
Rincian penjualan berdasarkan sifat hubungan adalah The details of sales based on nature of relationship are
sebagai berikut: as follows:
30 Jun 2024 30 Jun 2023
Related party
Pihak berelasi 30.902.520.634 26.948.715.569 (see Note 31)
Pihak ketiga 160.508.835.935 152.782.324.290 Third parties
Jumlah 191.411.356.569 179.731.039.859 Total
Rincian penjualan yang melebihi 10% dari jumlah The details of sales represent more than 10% of the
penjualan bersih adalah sebagai berikut: total net sales in are as follows:
30 Jun 2024 30 Jun 2023
PT IPS PT IPS
(lihat Catatan 31) 30.902.520.634 26.948.715.569 (see Note 31)
PT SUG 18.201.601.988 - PT SUG
CV AG - 20.011.527.838 CV AG
Jumlah 49.104.122.622 46.960.243.407 Total
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Page 19
Persentase dari total Percentage from
penjualan bersih 26,00% 26,13% total net sale
21. BEBAN POKOK PENJUALAN 21. COST OF GOODS SOLD
Rincian beban pokok penjualan adalah sebagai berikut: The details of costs of goods sold are as follows:
30 Jun 2024 30 Jun 2023
Perdagangan Trading
Saldo awal Inventory beginning
persediaan 62.032.595.332 43.172.641.377 Balance
Pembelian 190.359.032.220 174.145.822.824 Purchases
Saldo akhir Inventories ending
persediaan (83.866.703.628) (67.467.621.493) balance of year
Beban langsung 209.146.000 209.223.296 Direct costs
Beban pokok penjualan 168.734.069.924 150.060.066.004 Cost of goods sold
Rincian pembelian yang melebihi 10% dari jumlah The details of purchases represent more than 10% of
pembelian adalah sebagai berikut: the total purchases are as follows:
Nilai pembelian/ Amount of purchase
30 Jun 2024 30 Jun 2023
HDI Co., Ltd 79.022.556.799 77.302.394.145 HDI Co., Ltd
HDLNM Co., Ltd 39.410.632.032 38.690.734.864 HDLNM Co., Ltd
BDI Co., Ltd 32.481.998.721 31.689.472.710 BDI Co., Ltd
Jumlah 150.915.188.452 147.682.601.718 Total
Persentase/ Percentage
30 Jun 2024 30 Jun 2023
HDI Co., Ltd 41,51% 44,39% HDI Co., Ltd
HDLNM Co., Ltd 20,70% 22,22% HDLNM Co., Ltd
BDI Co., Ltd 17,06% 18,20% BDI Co., Ltd
Jumlah 79,27% 84,81% Total
22. PENDAPATAN LAIN-LAIN 22. OTHER INCOME
Rincian pendapatan lain-lain adalah sebagai berikut: The details of other income are as follows:
30 Jun 2024 30 Jun 2023
Pendapatan bunga 32.444.232 2.037.786 Interest income
Laba (Rugi) penjualan aset tetap Gain on sale of fixed assets
(lihat Catatan 10) 116.318.975 (67.500.000) (see Note 10)
Lain-Lain 96.741 1.079.164 Miscellanous
Jumlah 148.859.949 (64,383,050) Total
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23. BEBAN PENJUALAN 23. SELLING EXPENSES
Rincian beban penjualan adalah sebagai berikut: The details of selling expenses are as follows:
30 Jun 2024 30 Jun 2023
Transportasi dan pengiriman 1.648.770.160 1.249.688.980 Transportion and shipping
Perjalanan dinas 3.081.929.228 1.643.263.055 Travelling
Perbaikan dan pemeliharaan 1.335.420.043 586.933.393 Repairs and maintenance
Komisi 958.324.751 1.006.501.206 Commision
Penyusutan aset tetap Depreciation of fixed
(lihat Catatan 10) 983.540.400 570.631.444 assets (see Note 10)
Lain-lain 38.851.436 17.910.000 Others
Jumlah 8.046.836.018 5.074.928.078 Total
24. BEBAN UMUM DAN ADMINISTRASI 24. GENERAL AND ADMINISTRATIVE EXPENSES
Rincian beban umum dan administrasi adalah sebagai The details of general and administrative expenses are
berikut: as follows:
30 Jun 2024 30 Jun 2023
Gaji dan tunjangan 3.394.464.582 3.568.216.002 Salaries and benefits
Perbaikan dan pemeliharaan 2.146.202.557 617.437.622 Repairs and Maintenance
Pajak, perizinan dan retribusi 103.266.143 354.509.941 Taxes, permits and levies
Penyusutan aset-hak-guna Depreciation of right-of-use assets
(lihat Catatan 12) 720.936.173 307.136.142 (see Note 12)
Keperluan kantor 418.387.349 264.616.286 Office supplies
Penyusutan aset tetap Depreciation of fixed
(lihat Catatan 10) 304.657.862 300.828.353 assets (see Note 10)
Jasa profesional 174.239.000 200.000.000 Professional fee
Imbalan kerja (lihat Catatan 19) - - Employee benefit (see Note 19)
Sewa 2.100.000 2.102.400 Rent
Penyusutan aset tak berwujud Amortization of
(lihat Catatan 11) 750.000 1.675.062 intangible assets (see Note 11)
Lain-lain 233.936.556 420.105.219 Others
Jumlah 7.498.940.222 6.036.627.027 Total
25. BEBAN PENDANAAN 25. FINANCIAL EXPENSES
Rincian beban pendanaan adalah sebagai berikut: The details of financial expenses are as follows:
30 Jun 2024 30 Jun 2023
Bunga bank 3.519.837.948 2.296.912.444 Bank interest
Administrasi kredit 226.268.244 162.581.362 Credit administration
Liabilitas sewa (lihat Catatan 16) - 26.303.218 Lease liabilities (see Note 16)
Lembaga keuangan Financial institution
(lihat Catatan 18) - - (see Note 18)
Jumlah 3.746.106.192 2.485.797.024 Total
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26. BEBAN LAIN-LAIN 26. OTHER EXPENSES
Rincian beban lain-lain adalah sebagai berikut: The details of other expenses are as follows:
30 Jun 2024 30 Jun 2023
Rugi (Laba) selisih kurs 720.044.682 (3.909.742.522) Loss (Profit) on foreign exchange
Penyisihan penurunan nilai Allowances for impairment loss on
piutang usaha (lihat Catatan 5) - - trade receivables (see Note 5)
Lain-lain (120.487) 5.991 Others
Jumlah 719.924.195 (3.909.736.530) Total
27. PERPAJAKAN 30. TAXATION
a. Taksiran Tagihan Pajak Penghasilan a. Estimated Claims for Income Tax Refund
Akun ini terdiri dari: This account consists of:
30 Jun 2024 31 Des 2023
Tahun 2022 - 1.261.868.783 Year 2022
Tahun 2023 1.536.434.956 1.536.434.956 Year 2023
Tahun 2024 (Juni) 573.856.549
Jumlah 2.110.291.505 2.798.303.739 Total
Pada tanggal 22 Maret 2024, Entitas telah On March 22, 2024, the Entity obtained
memperoleh Surat Ketetapan Pajak Lebih Bayar Overpayment Assessments of Income Tax latter
(SKPLB) atas pajak penghasilan badan (SKPLB) for the corporate income tax in 2022 with
tahun 2022 dengan No. 00030/406/22/632/24 jumlah No. 00030/406/22/632/24 the amount of income
PPh lebih bayar yang disetujui sebesar tax overpayment approved is Rp 894,212,483
Rp 894.212.483 (lihat Catatan 38). (see Note 38).
b. Utang Pajak b. Taxes Payable
Akun ini terdiri dari: This account consists of:
30 Jun 2024 31 Des 2023
Pajak Penghasilan Income Tax
Pasal 21 40.999.172 49.234.356 Article 21
Pasal 23 11.534.224 23.706.589 Article 23
Pasal 4 (2) 197.812.501 4.687.292 Article 4 (2)
Pasal 25 73.856.649 - Article 25
Pasal 29 Article 29
Tahun 2020 36.674.220 36.674.220 Year 2020
Tahun 2021 28.567.452 28.567.660 Year 2021
Pajak Pertambahan Nilai 2.493.065.523 1.221.040.290 Value Added Tax
Jumlah 2.882.509.641 1.363.910.407 Total
c. Taksiran Beban Pajak c. Provision for Tax Expenses
Akun ini terdiri dari: This account consists of:
30 Jun 2024 31 Des 2023
Kini (573.856.549) (8.090.053.840) Current
Tangguhan - 55.363.770 Deferred
Jumlah (573.856.549) (8.034.690.070) Total
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d. Pajak Tangguhan d. Deferred Tax
Perusahaan untuk periode sampai 30 Juni 2024 The company for the period until March 31, 2024
mencatat laba bersih sebesar Rp 2.240.483.419 recorded a net profit of IDR 2.240.483.419 so
sehingga pajak tangguhan estimasi tarif sebesar 22% that the deferred tax current is 22% or amounting
atau senilai Rp 573.856.549. dimana Laba kena pajak Rp 573.856.549. Where the reconciled taxable
hasil rekonsiliasi untuk tahun yang berakhir pada profit for the year ending in 2024 will be the basis
2024 nanti akan menjadi dasar dalam pengisian SPT for filling out the Corporate Income Tax Annual
Tahunan PPh Badan yang disampaikan kepada Tax Return submitted to the taxation authority
otoritas perpajakan.
Sesuai dengan peraturan perpajakan di Indonesia, Under the taxation laws in Indonesia, the Entity
Entitas melaporkan/ menyetorkan Surat submit the Annual Tax Returns on the basis of self
Pemberitahuan Tahunan Pajak berdasarkan sistem assessment. The tax authorities may assess or
self-assessment. Fiskus dapat menetapkan atau amend taxes within the statute of limitations
mengubah pajak-pajak tersebut dalam jangka waktu under prevailing regulations.
tertentu sesuai dengan peraturan yang berlaku.
Page - 23 -
Names mentioned 35 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Bank Mayapada
p.7
unresolved
org
PT Bank Mayapada Dolar Amerika Serikat
p.7
unresolved
org
PT IP Selaras
p.7
unresolved
org
PT IP Selaras Pihak
p.7
unresolved
org
PT SUG
p.7 ×2
unresolved
org
PT SUG CV SB
p.7
unresolved
org
PT AJP
p.8
unresolved
org
PT AJP CV PPKS
p.8
unresolved
org
PT SDP
p.8
unresolved
org
PT RDP
p.8
unresolved
org
PT RDP CV NOZ
p.8
unresolved
org
PT Asuransi Sinar Mas
p.11
unresolved
org
PT Asuransi Umum BCA
p.11
unresolved
org
PT MNC BCA
p.11
unresolved
org
PT MNC Asuransi Indonesia.
p.11
unresolved
org
PT Asuransi Umum BCA Umum BCA
p.12
unresolved
org
HDI Co., Ltd.
p.14 ×6
unresolved
org
HDLNM Co., Ltd
p.14 ×6
unresolved
org
PT BCA Finance
p.15 ×2
unresolved
org
PT Astra Auto Finance
p.15 ×2
unresolved
org
PT BCA Multifinance
p.15 ×2
unresolved
person
Christina Dwi Utami
p.17 ×2
unresolved
org
Menteri Hukum dan Hak Asasi Manusia Republik
p.17
unresolved
org
PT IPS
p.18 ×2
unresolved
org
PT SUG CV AG
p.18
unresolved
org
BDI Co., Ltd
p.19 ×4
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