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PT CITRA BUANA PRASIDA, TBK Laporan Keuangan Financial Statements Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended Pada Tanggal 30 Juni 2024 Juni 30, 2024 (Tidak Diaudit) (Unaudited)
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
Laporan Keuangan Financial Statements
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
Pada Tanggal 30 Juni 2024 dan 2023 (Tidak Diaudit) June 30, 2024 and 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Halaman/
DAFTAR ISI Page TABLE OF CONTENT
I. SURAT PERNYATAAN DIREKSI I. DIRECTOR'S STATEMENT LETTER
II. DAFTAR ISI i II. TABLE OF CONTENT
III. LAPORAN POSISI KEUANGAN 1-2 III. STATEMENTS OF FINANCIAL POSITION
IV. LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF 3 IV. STATEMENTS OF PROFIT OR LOSS AND OTHER
LAIN COMPREHENSIVE INCOME
V. LAPORAN PERUBAHAN EKUITAS 4 V. STATEMENTS OF CHANGES IN EQUITY
VI. LAPORAN ARUS KAS 5 VI. STATEMENTS OF CASH FLOWS
VII. CATATAN ATAS LAPORAN KEUANGAN 6 - 20 VII. NOTES TO FINANCIAL STATEMENTS
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Per 30 Juni 2024 (Tidak Diaudit) Dan 31 Desember 2023 As of June 30, 2024 (Unaudited) And December 31, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Note s 30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
ASET ASSETS
Aset Lancar Current Assets
Kas dan Setara Kas 1 98.429.926.591 88.722.573.743 Cash and Cash Equivalents
Piutang Usaha Trade Receivables
Pihak Ketiga 2 4.007.877.687 25.756.010.347 Third Parties
Pendapatan Yang Masih
Harus Diterima 3 404.464 564.904 Accrued Revenues
Persediaan 4 20.493.754.768 22.616.424.889 Inventories
Biaya Dibayar Dimuka 5 7.057.861.505 4.307.544.353 Prepaid Expenses
Uang Muka 5 62.237.083.985 32.323.379.456 Advances
Pajak Dibayar Dimuka 13a 1.606.242.651 1.862.124.707 Prepaid Taxes
Piutang Lain-lain Other Receivables
Pihak Ketiga 6 24.928.329 12.841.920 Third Parties
Jumlah Aset Lancar 193.858.079.980 175.601.464.318 Total Current Assets
Aset Tidak Lancar Non-Current Assets
Properti Investasi - Setelah Investment Properties - Net
Dikurangi Akumulasi Less Accumulated
Penyusutan Sebesar Depreciation
Rp 28.613.286.425 Rp 28.613.286.425
Pada 30 Juni 2024, As of June 30, 2024
dan Rp25.202.201.752 and Rp 25.202.201.752
Pada 31 Desember 2023. 7 105.030.054.124 107.651.066.591 As of December 31, 2023.
Aset Tetap - Setelah Fixed Assets - Net Less
Dikurangi Akumulasi Accumulated
Penyusutan Sebesar Depreciation
Rp 4.103.988.037 Rp 4.103.988.037
Pada 30 Juni 2024, As of June 30, 2024
dan Rp 3.722.175.465 and Rp3.722.175.465
Pada 31 Desember 2023. 8 4.566.747.729 4.910.943.801 As of December 31, 2023.
Aset Hak Guna - Setelah Right of Use Assets - Net
Dikurangi Akumulasi Less Accumulated
Penyusutan Sebesar Depreciation
Rp49.577.998.743 Rp49.577.998.743
Pada 30 Juni 2024, As of June 30, 2024
dan Rp49.218.760.602 and Rp49.218.760.602
Pada 31 Desember 2023. 9 11.874.147.231 12.233.385.372 As of December 31, 2023.
Aset Tidak Berwujud - Setelah Intangible Assets - Net
Dikurangi Akumulasi Less Accumulated
Amortisasi Sebesar Amortization
Rp 6.687.500 Rp 6.687.500
Pada 30 Juni 2024, 10 23.312.500 25.562.500 As of March 31, 2024
dan Rp 4.437.500 and Rp4.437.500
Pada 31 Desember 2023. As of December 31, 2023.
Aset Tidak Lancar Lainnya Other Non Current Assets
Pihak Ketiga 11 528.692.062 528.692.062 Third Parties
Jumlah Aset Tidak Lancar 122.022.953.645 125.349.650.326 Total Non Current Assets
JUMLAH ASET 315.881.033.625 300.951.114.644 TOTAL ASSETS
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements which are an integral part of these financial statements taken as a whole
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Per 30 Juni 2024 (Tidak Diaudit) Dan 31 Desember 2023 As of June 30, 2024 (Unaudited) And December 31, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Note s 30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Liabilitas Jangka Pendek Short Term Liabilities
Utang Usaha Trade Payables
Pihak Ketiga 12 971.216.227 26.798.550 Third Parties
Utang Pajak 13b 1.074.801.244 1.396.605.888 Tax Payables
Utang Lain-lain 14 10.709.090.636 11.160.660.542 Other Payables
Pendapatan Diterima Dimuka 15 26.138.140.944 30.005.328.980 Unearned Revenue
Beban Yang Masih Harus Dibayar 16 144.393.884 649.891.649 Accrued Expenses
Bagian Lancar Utang Bank 17 4.291.944.124 4.228.176.921 Current Portion of Bank Loans
Bagian Lancar Liabilitas Sewa 18 4.189.088.513 4.428.446.205 Current Portion of Lease Liabilities
Jumlah Liabilitas Jangka Pendek 47.518.675.572 51.895.908.735 Total Short Term Liabilities
Liabilitas Jangka Panjang Long Term Liabilities
Utang Bank 17 14.138.194.281 16.770.878.681 Bank Loans
Liabilitas Sewa 18 - 4.033.594.233 Lease Liabilities
Liabilitas Imbalan Kerja 19 1.708.315.077 1.708.315.077 Employee Benefit Liabilities
Jumlah Liabilitas Jangka Panjang 15.846.509.358 22.512.787.991 Total Long Term Liabilities
Jumlah Liabilitas 63.365.184.930 74.408.696.726 Total Liabilities
Ekuitas Equity
Modal Dasar 4.340.000.000 Authorized Capital 4.340.000.000
Lembar Saham Dengan Nilai Shares With Nominal Value
Nominal Rp100 Per Lembar Rp100 Per Share. Issued and
Saham. Modal Ditempatkan Fully Paid. Capital of
dan Disetor Penuh sebanyak 1.356.250.000 Shares as of
1.356.250.000 Lembar Saham After the Initial Public Offering
Setelah Penawaran Umum of Shares
Perdana Saham on January 06, 2023
Pada 06 Januari 2023
Lembar Saham Dengan Nilai Shares With Nominal Value
Nominal Rp100 Per Lembar Rp100 Per Share. Issued and
Saham. Modal Ditempatkan Fully Paid. Capital of
dan Disetor Penuh sebanyak 1.085.000.000 Shares
1.085.000.000 Lembar Saham on December 31, 2022.
Pada 31 Desember 2022. 20 135.625.000.000 135.625.000.000 - 0
Tambahan Modal Disetor Additional Paid in Capital
- Setelah Dikurangi Less Issuance Costs
Biaya Emisi Sebesar Rp.2.877.523.704
Rp.2.877.523.704 21 10.684.976.296 10.684.976.296 -
Saldo Laba 22 Retained Earnings
Ditentukan Penggunaannya 27.125.000.000 24.368.710.577 Appropriated
-
Tidak Ditentukan Penggunaannya 78.418.168.411 55.201.027.057 Unappropriated
Keuntungan Pengukuran Kembali Gain on Remeasurement
Liabilitas Imbalan Kerja 662.703.988 662.703.988 of Employee Benefit Liabilities
Jumlah Ekuitas 252.515.848.695 226.542.417.918 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 315.881.033.625 300.951.114.644 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements from an integral part of these financial statements taken as a whole
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Note s 30 Juni 2024 30 Juni 2023
June 30, 2024 June 30, 2023
PENDAPATAN 23 48.061.143.787 16.726.726.644 REVENUE
BEBAN POKOK PENJUALAN 24 (14.128.602.755) (7.624.478.313) COST OF GOODS SOLD
LABA KOTOR 33.932.541.032 9.102.248.332 GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Beban Penjualan 25 (1.176.506.497) (480.726.659) Sales Expenses
Beban Umum dan Administrasi 26 (2.726.009.021) (2.537.479.087) Administration Expenses
Beban Operasional 27 (2.235.432.412) (1.616.795.245) Operating Expenses
Pendapatan Operasional Lainnya 28 305.543.856 217.860.573 Other Operating Income
Beban Operasional Lainnya 28 (367.839.152) (3.339.639) Other Operating Expense
Jumlah Beban Usaha (6.200.243.226) (4.420.480.057) Total Operating Expenses
LABA USAHA 27.732.297.806 4.681.768.274 OPERATING INCOME
PENDAPATAN DAN BEBAN KEUANGAN FINANCE INCOME AND EXPENSE
Pendapatan Keuangan 29 2.709.762.301 1.574.347.458 Finance Income
Beban Keuangan 29 (1.667.855.304) (1.867.967.175) Finance Expense
Jumlah Pendapatan dan Total Finance Income
Beban Keuangan 1.041.906.997 (293.619.717) and Expense
LABA SEBELUM PAJAK 28.774.204.803 4.388.148.557 INCOME BEFORE TAX
BEBAN PAJAK PENGHASILAN INCOME TAX EXPENSES
Pajak Penghasilan 30 (2.800.774.027) (1.137.661.406) Current Tax
Jumlah Beban Pajak
Penghasilan (2.800.774.027) (1.137.661.406) Total Income Tax Expenses
LABA SETELAH PAJAK 25.973.430.776 3.250.487.151 INCOME AFTER TAX
PENGHASILAN KOMPREHENSIF
LAIN OTHER COMPREHENSIVE INCOME
Total Penghasilan Total Other
Komprehensif Lain Comprehensive Income
- -
JUMLAH PENGHASILAN
KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 25.973.430.776 3.250.487.151 INCOME FOR THE YEAR
LABA BERSIH PER SAHAM 31 19,15 5 NET INCOME PER SHARE
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements from an integral part of these financial statements taken as a whole
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Keuntungan
Pengukuran Kembali
Liabilitas Imbalan
Saldo Laba/ Retained Earnings Kerja/ Gain on
Agio Saham/ Ditentukan Tidak Ditentukan Remeasurement of
Catatan/ Modal Saham/ Paid In Capital In-Exess Penggunaannya/ Penggunaannya/ Employee Benefit Jumlah Ekuitas/
Notes Capital Stock Of Par Value Appropriated Unappropriated Liabilities Total Equity
Saldo Per 01 Januari 2023 20 108.500.000.000 - 21.700.000.000 17.842.807.342 577.192.300 148.619.999.642 Balance as of January 01, 2023
Penerbitan Saham Baru 20, 21 27.125.000.000 10.684.976.296 - - - 37.809.976.296 Capitalizing the Retained Earnings
Laba Tahun Berjalan - - 3.250.487.151 - 3.250.487.151 Income For The Year
Saldo Per 30 Juni 2023 135.625.000.000 10.684.976.296 21.700.000.000 21.093.294.493 577.192.300 189.680.463.089 Balance as of June 30, 2023
Saldo Per 01 Januari 2024 135.625.000.000 10.684.976.296 24.368.710.577 55.201.027.057 662.703.988 226.542.417.918 Balance as of January 01, 2024
Pencadangan Saldo Laba Appropariation For
Sebagai Cadangan Umum 22 - 2.756.289.423 (2.756.289.423) - - General Reserve
Laba Tahun Berjalan 22 - - - 25.973.430.776 - 25.973.430.776 Income For The Year
Saldo Per 30 Juni 2024 135.625.000.000 10.684.976.296 27.125.000.000 78.418.168.410 662.703.988 252.515.848.694 Balance as of June 30, 2024
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements from an integral part of these financial statements taken as a whole
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 30 Juni 2024 30 Juni 2023
June 30, 2024 June 30, 2023
CASH FLOWS FROM
ARUS KAS DARI AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan Kas Dari Pelanggan 70.361.839.309 42.871.974.627 Cash Receipt from Customer
Pembayaran Kas Kepada Pemasok (17.217.603.075) (18.010.823.466) Cash Payment to Supplier
Pembayaran Kas Operasional Lainnya (1.335.876.753) (2.572.845.724) Cash Payment Other Operating
Pembayaran Kas Kepada Karyawan (3.326.453.187) (2.913.382.655) Cash Payment to Employees
Pembayaran Pajak 13 (6.103.403.203) (5.104.121.867) Tax Payment
Arus Kas Yang Diperoleh Dari Net Cash Provided By
Aktivitas Operasi 42.378.503.091 14.270.800.915 Operating Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTMENT ACTIVITIES
Perolehan Aset Tetap 8 (61.016.500) (241.926.601) Acquisition of Fixed Assets
Uang Muka 5 (29.890.304.529) (11.144.886.364) Advances
Arus Kas Yang Digunakan Untuk Net Cash Used In
Aktivitas Investasi (29.951.321.029) (11.386.812.965) Investment Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Pembayaran Utang Bank 17 (2.568.917.197) (2.849.834.451) Payments Bank Loan
Penerimaan Dari Pihak Ketiga - 2.127.603.704 Receipts From Third Parties
Pembayaran Ke Pihak Ketiga (150.912.018) (142.148.626) Payments To Third Parties
Pembayaran Dari Pembelian Payment from the Purchase
Saham Treasuri 18 - 40.687.500.000 of Treasury Stock
Pembayaran Biaya Emisi Saham - (2.877.523.704) Payments of Share Issuance Costs
Arus Kas Yang Digunakan Untuk Net Cash Used In
Aktivitas Pendanaan (2.719.829.215) 36.945.596.923 Financing Activities
KENAIKAN BERSIH KAS DAN NET INCREASE CASH AND CASH
SETARA KAS 9.707.352.847 39.829.584.872 EQUIVALENT
SALDO KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENT AT
AWAL TAHUN 1 88.722.573.743 24.489.638.472 THE BEGINNING OF YEAR
SALDO KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENT AT
AKHIR TAHUN 1 98.429.926.591 64.319.223.344 THE END OF YEAR
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements from an integral part of these financial statements taken as a whole
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. KAS DAN SETARA KAS 1. CASH AND CASH EQUIVALENTS
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Kas Cash
Kas 11.639.900 45.890.806 Cash
Jumlah Kas 11.639.900 45.890.806 Total Cash
Setara Kas Cash Equivalents
PT Bank Central Asia, Tbk 1.510.084.179 668.989.435 PT Bank Central Asia, Tbk
PT Bank OCBC NISP, Tbk 256.258.517 82.370.878 PT Bank OCBC NISP, Tbk
PT Bank Permata, Tbk 10.232.865 9.933.671 PT Bank Permata, Tbk
PT Bank Sahabat Sampoerna 4.003.654 4.417.209 PT Bank Sahabat Sampoerna
PT Bank Mayapada International, Tbk 27.876.498 26.623.090 PT Allo Bank Indonesia, Tbk
PT Bank Oke Indonesia, Tbk 4.242.000 11.651.653 PT Bank Oke Indonesia, Tbk
PT Bank Perkreditan Rakyat KS 425.093 -
Jumlah Setara Kas 1.813.122.806 803.985.937 Total Cash Equivalents
Deposito Berjangka Time Deposits
PT Bank Sahabat Sampoerna 24.204.492.681 31.682.379.570 PT Bank Sahabat Sampoerna
PT Bank Mayapada International, Tbk 52.346.741.963 42.895.678.491 PT Allo Bank Indonesia, Tbk
PT Bank Oke Indonesia, Tbk 15.031.847.051 13.294.638.940 PT Bank Oke Indonesia, Tbk
PT Bank Perkreditan Rakyat KS 5.022.082.190 -
Jumlah Deposito Berjangka 96.605.163.884 87.872.697.000 Total Time Deposits
Jumlah Kas dan Setara Kas 98.429.926.591 88.722.573.743 Total Cash and Cash Equivalents
Suku bunga per tahun deposito The annual interest rate on time
berjangka per 30 Juni 2024 adalah deposits as of June 30, 2024, is
sebesar 7,25% dan 31 Desember 7,25% and 31 December 2023 is
2023 adalah sebesar 7,25% dengan 7,25% with a period of 1 month
jangka waktu 1 bulan diperpanjang auto-renew.
otomatis.
Seluruh saldo bank dan deposito All bank balances and time
deposits are placed on third
berjangka ditempatkan pada pihak
parties.
ketiga.
Semua kas dan setara kas dalam mata All cash and cash equivalent are
uang Rupiah. denominated in Rupiah currency.
2. PIUTANG USAHA 2. TRADE RECEIVABLES
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Pihak Ketiga 4.007.877.687 25.756.010.347 Third Parties
Jumlah Piutang Usaha 4.007.877.687 25.756.010.347 Total Trade Receivables
Semua piutang usaha dalam mata uang All trade receivables are
Rupiah. denominated in Rupiah currency.
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Analisa umur piutang usaha adalah The aging analysis of these trade
sebagai berikut: receivables is as follows:
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
- Belum Jatuh Tempo 2.867.984.642 1.546.647.482 Not Yet Due -
- Lewat Jatuh Tempo sampai
dengan 3 Bulan 1.085.544.641 24.177.431.046 Overdue up to 3 Months -
- Lewat Jatuh Tempo 3 sampai 6 Bulan - 3.672.500 Overdue 3 to 6 Months -
- Lewat Jatuh Tempo Lebih dari 6 Bulan 54.348.404 28.259.320 Overdue More than 6 Months -
Jumlah Piutang Usaha 4.007.877.687 25.756.010.348 Total Trade Receivables
3. PENDAPATAN YANG MASIH 3. ACCRUED REVENUES
HARUS DITERIMA
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Bunga Deposito 404.464 564.904 Interest Time Deposits
Jumlah Pendapatan Yang
Masih Harus Diterima 404.464 564.904 Total Accrued Revenues
4. PERSEDIAAN 4. INVENTORIES
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Ruko Siap Dijual Shophouse Available for Sale
Paskal Hyper Square 10.090.158.854 3.489.188.314 Paskal Hyper Square
Jumlah Ruko Siap Dijual 10.090.158.854 3.489.188.314 Total Shophouse Available for Sale
Bangunan Dalam Penyelesaian Building Under Construction
Paskal Hyper Square 10.403.595.913 19.127.236.575 Paskal Hyper Square
Jumlah Bangunan Dalam Penyelesaian 10.403.595.913 19.127.236.575 Total Building Under Construction
Jumlah Persediaan 20.493.754.768 22.616.424.889 Total Inventories
5. BIAYA DIBAYAR DIMUKA 5. PREPAID EXPENSES
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Biaya Profesi Penunjang 75.237.502 - Supporting Professional Expenses
Biaya Perijinan 666.925.510 278.341.837 License Expenses
Beban Pra Operasional Proyek Cipaku 5.161.387.046 3.360.026.792 Cipaku Pra Operational Expenses
Biaya Sewa 819.000.000 232.603.125 Rent Expenses
Biaya Asuransi 50.811.447 9.071.099 Insurance Expenses
Biaya Iklan dan Promosi 284.500.000 427.501.500 Advertising and Promotion Expenses
Jumlah Biaya Dibayar Dimuka 7.057.861.505 4.307.544.353 Total Prepaid Expenses
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Uang Muka Pembelian Aset Kantor 23.400.000 - Advances Purchase of Office Assets
Uang Muka Pembelian Tanah 62.213.683.985 32.323.379.456 Advances Purchase of Land
Jumlah Uang Muka 62.237.083.985 32.323.379.456 Total Advances
6. PIUTANG LAIN-LAIN 6. OTHER RECEIVABLES
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Pihak Ketiga Third Parties
Piutang Karyawan 8.591.920 12.841.920 Employee Receivable
Piutang Lainnya 16.336.409 - Property Tax Receivable
Jumlah Pihak Ketiga 24.928.329 12.841.920 Total Third Parties
Jumlah Piutang Lain-lain 24.928.329 12.841.920 Total Other Receivables
7. PROPERTI INVESTASI 7. INVESTMENT PROPERTIES
30 Juni 2024
June 30, 2024
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Pematangan Tanah 38.692.897.219 - - 38.692.897.219 Land Development
Bangunan 77.294.119.754 - - 77.294.119.754 Building
Fasilitas Umum 16.443.080.697 273.060.000 - 16.716.140.697 General Facilities
Bangunan Dalam Building Under
Penyelesaian Construction
Bangunan 45.920.673 629.294.756 - 675.215.429 Building
Fasilitas Umum 377.250.000 - 112.282.550 264.967.450 General Facilities
Jumlah Nilai
Perolehan 132.853.268.343 902.354.756 112.282.550 133.643.340.549 Total At Cost
30 Juni 2024
June 30, 2024
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Akumulasi Accumulated
Penyusutan Depreciations
Pematangan Tanah 4.869.645.681 1.012.275.390 5.881.921.071 Land Development
Bangunan 18.262.149.070 1.962.479.957 20.224.629.028 Building
Fasilitas Umum 2.070.407.001 436.329.326 2.506.736.327 General Facilities
Jumlah Akumulasi Total Accumulated
Penyusutan 25.202.201.752 3.411.084.673 - 28.613.286.425 Depreciations
Nilai Buku Bersih 107.651.066.590 105.030.054.124 Net Book Value
8
Page 12
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember 2023
December 31, 2023
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Pematangan Tanah 30.099.872.598 8.593.024.621 - 38.692.897.219 Land
Bangunan 71.801.261.559 5.492.858.195 - 77.294.119.754 Building
Fasilitas Umum 16.443.080.697 - - 16.443.080.697 General Facilities
Bangunan Dalam Building Under
Penyelesaian Construction
Bangunan 740.456.898 460.920.673 1.155.456.898 45.920.673 Building
Fasilitas Umum - 377.250.000 - 377.250.000 General Facilities
Jumlah Nilai
Perolehan 119.084.671.752 14.924.053.489 1.155.456.898 132.853.268.343 Total At Cost
Akumulasi Accumulated
Penyusutan Depreciations
Pematangan Tanah 3.031.586.329 1.838.059.353 - 4.869.645.681 Land
Bangunan 14.537.779.759 3.724.369.311 - 18.262.149.070 Building
Fasilitas Umum 1.203.308.350 867.098.651 - 2.070.407.001 General Facilities
Jumlah Akumulasi Total Accumulated
Penyusutan 18.772.674.438 6.429.527.315 - 25.202.201.752 Depreciations
Nilai Buku Bersih 88.878.392.153 107.651.066.591 Net Book Value
8. ASET TETAP 8. FIXED ASSETS
30 Juni 2024
June 30, 2024
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Bangunan 3.490.549.132 - 3.490.549.132 Building
Kendaraan 4.395.673.000 - 4.395.673.000 Vehicle
Inventaris Kantor 746.897.134 37.616.500 784.513.634 Office Furniture
Perolehan 8.633.119.266 37.616.500 - 8.670.735.766 Total At Cost
Akumulasi Accumulated
Penyusutan Depreciations
Bangunan 721.680.634 91.073.427 - 812.754.061 Building
Kendaraan 2.668.310.374 199.979.563 - 2.868.289.937 Vehicle
Inventaris Kantor 332.184.457 90.759.583 - 422.944.040 Office Furniture
Jumlah Akumulasi Total Accumulated
Penyusutan 3.722.175.465 381.812.572 - 4.103.988.037 Depreciations
Nilai Buku Bersih 4.910.943.801 4.566.747.729 Net Book Value
9
Page 13
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember 2023
December 31, 2023
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Bangunan 3.470.404.390 20.144.742 3.490.549.132 Building
Kendaraan 4.384.673.000 11.000.000 4.395.673.000 Vehicle
Inventaris Kantor 562.654.767 184.242.367 746.897.134 Office Furniture
Jumlah Nilai
Perolehan 8.417.732.157 215.387.109 - 8.633.119.266 Total At Cost
Akumulasi Accumulated
Penyusutan Depreciations
Bangunan 540.000.093 181.680.541 721.680.634 Building
Kendaraan 2.211.976.249 456.334.125 2.668.310.374 Vehicle
Inventaris Kantor 170.044.736 162.139.721 332.184.457 Office Furniture
Jumlah Akumulasi Total Accumulated
Penyusutan 2.922.021.078 800.154.387 - 3.722.175.465 Depreciations
Nilai Buku Bersih 5.495.711.080 4.910.943.801 Net Book Value
9. ASET HAK GUNA 9. RIGHT OF USE ASSETS
30 Juni 2024
June 30, 2024
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Tanah 61.452.145.974 - - 61.452.145.974 Land
Jumlah Nilai
Perolehan 61.452.145.974 - - 61.452.145.974 Total At Cost
30 Juni 2024
June 30, 2024
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Akumulasi Accumulated
Penyusutan Depreciations
Tanah 49.218.760.602 359.238.141 - 49.577.998.743 Land
Jumlah Akumulasi Total Accumulated
Penyusutan 49.218.760.602 359.238.141 - 49.577.998.743 Depreciations
Nilai Buku Bersih 12.233.385.372 11.874.147.231 Net Book Value
10
Page 14
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember 2023
December 31, 2023
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Tanah 61.452.145.974 - - 61.452.145.974 Land
Jumlah Nilai
Perolehan 61.452.145.974 - - 61.452.145.974 Total At Cost
Akumulasi Accumulated
Penyusutan Depreciations
Tanah 48.500.284.319 718.476.282 - 49.218.760.602 Land
Jumlah Akumulasi Total Accumulated
Penyusutan 48.500.284.319 718.476.282 - 49.218.760.602 Depreciations
Nilai Buku Bersih 12.951.861.655 12.233.385.372 Net Book Value
10. ASET TIDAK BERWUJUD 10. INTANGIBLE ASSETS
30 Juni 2024
June 30, 2024
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Perangkat Lunak 30.000.000 - 30.000.000 Land
Jumlah Nilai
Perolehan 30.000.000 - - 30.000.000 Total At Cost
Akumulasi Accumulated
Amortisasi Amortizations
Perangkat Lunak 4.437.500 2.250.000 - 6.687.500 Land
Jumlah Akumulasi Total Accumulated
Amortisasi 4.437.500 2.250.000 - 6.687.500 Amortizations
Nilai Buku Bersih 25.562.500 23.312.500 Net Book Value
31 Desember 2023
December 31, 2023
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Perangkat Lunak - 30.000.000 - 30.000.000 Land
Jumlah Nilai
Perolehan - 30.000.000 - 30.000.000 Total At Cost
Akumulasi Accumulated
Penyusutan Depreciations
Perangkat Lunak - 4.437.500 - 4.437.500 Land
11
Page 15
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Jumlah Akumulasi Total Accumulated
Penyusutan - 4.437.500 - 4.437.500 Depreciations
Nilai Buku Bersih - 25.562.500 Net Book Value
11. ASET TIDAK LANCAR LAINNYA 11. OTHER NON CURRENT ASSETS
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Pihak Ketiga Third Parties
Deposito PT Bank Central Asia, Tbk 528.692.062 528.692.062 PT Bank Central Asia, Tbk, Tbk Deposit
Jumlah Pihak Ketiga 528.692.062 528.692.062 Total Third Parties
Jumlah Aset Tidak Lancar Lainnya 528.692.062 528.692.062 Total Other Non Current Assets
12. UTANG USAHA 12. TRADE PAYABLES
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Pihak Ketiga 971.216.227 26.798.550 Third Parties
Jumlah Utang Usaha 971.216.227 26.798.550 Total Trade Payables
Semua utang usaha dalam mata uang All trade payables are
Rupiah. denominated in Rupiah currency.
13. PERPAJAKAN 13. TAXATION
a. Pajak Dibayar Dimuka a. Prepaid Taxes
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
PPh Pasal 4 (2) - Sewa 1.177.382.745 1.462.511.383 Income Tax Article 4 (2) - Rent
PPh Pasal 4 (2) - Penjualan 312.687.501 397.802.084 Income Tax Article 4 (2) - Revenue
PPh Pasal 23 18.043.699 1.811.240
PPN Masukan 98.128.706 -
Jumlah Pajak Dibayar Dimuka 1.606.242.651 1.862.124.707 Total Prepaid Taxes
b. Utang Pajak b. Tax Payables
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
PPh Pasal 21 56.254.325 149.952.971 Income Tax Article 21
PPh Pasal 23 5.673.951 4.549.420 Income Tax Article 23
PPh Pasal 4 (2) - Sewa 69.944.247 98.448.229 Income Tax Article 4 (2) - Rent
PPh Pasal 4 (2) - Penjualan 131.819.792 149.871.875 Income Tax Article 4 (2) - Revenue
PPh Pasal 4 (2) - Konstruksi 19.651.126 (0) Income Tax Article 4 (2) - Contructions
PPh Pasal 29 - 107.681.207 Income Tax Article 29
Pajak Pertambahan Nilai 791.457.802 886.102.186 Value Added Tax
Jumlah Utang Pajak 1.074.801.244 1.396.605.888 Total Tax Payables
12
Page 16
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG LAIN-LAIN 14. OTHER PAYABLES
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Uang Jaminan Pelanggan 5.887.206.500 5.890.166.500 Customer Deposit
Utang Asuransi Ruko 97.694.800 71.654.800 Shophouse Insurance Payables
Utang Lancar Lainnya 2.317.932.129 1.584.945.849 Other Current Payables
Utang Uang Titipan Pelanggan 2.378.628.907 3.589.848.988 Customer Deposit Payables
Utang BPJS 27.628.300 24.044.405 BPJS Payables
Utang Pengembalian PPN Pelanggan - - Customer VAT Refund Payables
Jumlah Utang Lain-lain 10.709.090.636 11.160.660.542 Total Other Payables
15. PENDAPATAN DITERIMA DIMUKA 15. UNEARNED REVENUE
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Uang Muka Sewa 13.678.903.445 14.440.401.435 Rent Advance
Uang Muka Pengalihan
Pemanfaatan Ruko 12.459.237.499 15.564.927.545 Transfer Of Shophouse Usage Advance
Jumlah Pendapatan Diterima Dimuka 26.138.140.944 30.005.328.980 Total Unearned Revenue
16. BEBAN YANG MASIH HARUS 16. ACCRUED EXPENSES
DIBAYAR
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Beban Bunga 72.129.964 585.306.728 Interest
InterestExpense
Expense
Beban Listrik, Telepon, PDAM, Electrical, Professional
Telephone Expense
Services
dan Air Bawah Tanah 72.263.920 3.534.921 and Underground
Parking Water
Lot Rental
Beban Konsultan - 61.050.000 Consultant Expense
Jumlah Beban Yang Masih
Harus Dibayar 144.393.884 649.891.649 Total Accrued Expenses
17. UTANG BANK 17. BANK LOANS
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Utang Bank Bank Loan
PT Bank Central Asia, Tbk 18.430.138.405 20.999.055.602 PT Bank Central Asia, Tbk
Jumlah Utang Bank 18.430.138.405 20.999.055.602 Total Bank Loan
Dikurangi: Less:
Bagian Lancar Utang Bank Current Portion of Bank Loan
PT Bank Central Asia, Tbk 4.291.944.124 4.228.176.921 PT Bank Central Asia, Tbk
Jumlah Bagian Lancar Utang Bank 4.291.944.124 4.228.176.921 Total Current Portion of Bank Loan
Jumlah Bagian Tidak
Lancar Utang Bank 14.138.194.281 16.770.878.681 Total Non Current Portion of Bank Loan
13
Page 17
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
18. LIABILITAS SEWA 18. LEASE LIABILITIES
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Liabilitas Sewa Lease Liabilites
PT BCA Finance 181.868.296 332.780.314 PT BCA Finance
PT Kereta Api Indonesia (Persero) 4.007.220.217 8.129.260.124 PT Kereta Api Indonesia (Persero)
Jumlah Liabilitas Sewa 4.189.088.513 8.462.040.438 Total Lease Liabilities
Dikurangi: Less:
Bagian Lancar Liabilitas Sewa Current Portion of Lease Liabilities
PT BCA Finance 181.868.296 306.406.298 PT BCA Finance
PT Kereta Api Indonesia (Persero) 4.007.220.217 4.122.039.907 PT Kereta Api Indonesia (Persero)
Jumlah Bagian Lancar Liabilitas Sewa 4.189.088.513 4.428.446.205Total Current Portion of Lease Liabilities
Jumlah Bagian Tidak Total Non Current Portion
Lancar Liabilitas Sewa - 4.033.594.233 of Lease Liabilities
19. LIABILITAS IMBALAN KERJA 19. EMPLOYEE BENEFITS
LIABILITIES
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Saldo Awal 1.708.315.077 1.365.541.560 Beginning Balance
Penyisihan Liabilitas Imbalan Pasca Provision of Employees Benefits
Kerja Tahun Berjalan - 428.285.205 Liabilities For The Years
Pengukuran Kembali Kerugian Remeasurement on Actuarial
(Keuntungan) Aktuaria Melalui Loss (Gain) Through Other
Pendapatan Komprehensif Lainnya - (85.511.688) Comprehensive Income
Saldo Akhir 1.708.315.077 1.708.315.077 Ending Balance
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Penyesuaian Pengalaman Experience Adjustment
atas Kewajiban - 85.511.688 on Liabilities
Jumlah Pengukuran Kembali Kerugian Amount of Remesurement on Actuarial
(Keuntungan) Aktuaria Melalui Loss (Gain) Through Other
Pendapatan Komprehensif Lainnya - 85.511.688 Comprehensive Income
Berikut ini rincian penyisihan liabilitas The following is detail of provision
imbalan pasca kerja tahun berjalan: of employees benefits liabilities for
the years :
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Beban Jasa Kini - 336.508.058 Current Service Expense
Beban Bunga - 91.777.147 Interest Expense
Jumlah Penyisihan Liabilitas Imbalan Total Provision of Employees
Pasca Kerja Tahun Berjalan - 428.285.205 Benefits Liabilities For The Years
14
Page 18
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. MODAL SAHAM 20. CAPITAL STOCK
Berdasarkan Akta No. 04 tanggal 29 Based on Deed No. 04 dated May 29, 2023
Mei 2023 yang dibuat di hadapan made before Doctor Petra Bunawan,
Doktor Petra Bunawan, Sarjana Bachelor of Law, Master of Notary, Notary
Hukum, Magister Kenotariatan,
in Bandung City, all stockholders have
Notaris di Kota Bandung, seluruh
decided to approve An increase in issued
pemegang saham telah memutuskan
and paid-up capital from the original
dan menyetujui Peningkatan modal
ditempatkan dan disetor dari semula Rp108.500.000.000 or 1.085.000.000
Rp108.500.000.000 atau sebanyak shares with a nominal value of Rp100 to
1.085.000.000 lembar saham dengan Rp135.625.000.000 or as many as
nilai nominal Rp100 menjadi 1.356.250.000 shares with a nominal value
Rp135.625.000.000 atau sebanyak of Rp100.
1.356.250.00 lembar saham dengan
nilai nominal Rp100.
Rincian pemegang saham Entitas dan The details of the Entity's shareholders and
persentase kepemilikannya untuk
its percentage of ownership for the period
periode yang berakhir pada tanggal
31 Desember 2023 adalah sebagai ended December 31, 2023 is as follows:
berikut:
Persentase Pemilikan/ Jumlah Modal
Jumlah Saham/ Percentage Disetor/ Total
Number of Shares of Ownership Paid - Up Capital
Nama Pemegang Saham Name of Stockholders
PT Sandhi Parama Nusa 992.031.000 73,15% 99.203.100.000 PT Sandhi Parama Nusa
Nn. Gaery Djohari 92.969.000 6,85% 9.296.900.000 Ms. Gaery Djohari
Masyarakat 271.250.000 20,00% 27.125.000.000 Public
Jumlah Modal Saham 1.356.250.000 100,00% 135.625.000.000 Total Capital Stock
Berdasarkan Akta No. 03 tanggal 18 Based on Deed No. 03 dated April 18, 2022
April 2022 yang dibuat di hadapan made before Doctor Petra Bunawan,
Doktor Petra Bunawan, Sarjana Bachelor of Law, Master of Notary, Notary
Hukum, Magister Kenotariatan, in Bandung City, all stockholders have
Notaris di Kota Bandung, seluruh decided to approve:
pemegang saham telah memutuskan
dan menyetujui:
1. Mengubah nilai nominal saham, 1. Change the par value of shares,
yang semula 1 lembar saham
bernilai nominal Rp1.000.000 which was originally 1 share with a
menjadi 1 lembar saham bernilai nominal value of Rp1.000.000 to 1
nominal Rp100.
share with a nominal value of Rp100.
2. Peningkatan modal dasar dari 2. An increase in authorized capital from
semula Rp35.000.000.000 atau the original Rp35.000.000.000 or
sebanyak 35.000 lembar saham 35.000 shares with a nominal value
dengan nominal Rp1.000.000
of Rp1.000.000 to
menjadi Rp434.000.000.000 atau
sebanyak 4.340.000.000 lembah Rp434.000.000.000 or as many as
4.340.000.000 shares with a nominal
15
Page 19
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
saham dengan nilai nominal 4.340.000.000 shares with a nominal
Rp100. value of Rp100.
3. Peningkatan modal ditempatkan 3. An increase in issued and paid-up
dan disetor dari semula capital from the original
Rp35.000.000.000 atau sebanyak
Rp35.000.000.000 or 35.000 shares
35.000 lembar saham dengan
with a nominal value of Rp1.000.000
nilai nominal Rp1.000.000
menjadi Rp108.500.000.000 atau to Rp108.500.000.000 or as many as
sebanyak 1.085.000.000 lembar 1.085.000.000 shares with a nominal
saham dengan nilai nominal value of Rp100. The deposit for the
Rp100. Penyetoran atas new subscriber is made by
pengambil bagian saham baru
capitalizing the retained earnings
tersebut dilakukan dengan cara
kapitalisasi saldo laba ditahan balance of Rp73.500.000.000 which
sebesar Rp73.500.000.000 yang is distributed proportionally with the
dibagikan secara proporsional following details:
dengan rincian sebagai berikut:
Rincian Peningkatan Modal Disetor/
Detail of Paid-up Capital Increase
Penambahan Saham
Ditempatkan dan
Disetor Penuh/
Addition Number
of Shares Issued
and Fully Paid Jumlah/Total
Nama Pemegang Saham Name of Stockholders
PT Sandhi Parama Nusa 672.021.000 67.202.100.000 PT Sandhi Parama Nusa
Nn. Gaery Djohari 62.979.000 6.297.900.000 Ms. Gaery Djohari
Jumlah Modal Saham 735.000.000 73.500.000.000 Total Capital Stock
Susunan Pemegang Saham Entitas The composition of the Entity's
untuk tahun yang berakhir pada Shareholders for the years ended December
tanggal 31 Desember 2022 adalah 31, 2022 is as follows:
sebagai berikut:
Persentase Pemilikan Jumlah Modal
Jumlah Saham/ /Percentage of Disetor / Total
Number of Shares Ownership Paid - Up Capital
Nama Pemegang Saham Name of Stockholders
PT Sandhi Parama Nusa 992.031.000 91,43% 99.203.100.000 PT Sandhi Parama Nusa
Nn. Gaery Djohari 92.969.000 8,57% 9.296.900.000 Ms. Gaery Djohari
Jumlah Modal Saham 1.085.000.000 100,00% 108.500.000.000 Total Capital Stock
21. AGIO SAHAM 21. PAID IN CAPITAL IN-EXESS OF PAR
VALUE
Berdasarkan kegiatan Penawaran Based on the activities of the Initial Public
Umum Perdana Saham atau Emisi Offering or Stock Issuance to the public (Go
Saham kepada masyarakat (Go Public), the entity records the excess
Public ), entitas mencatat adanya revenue above the share nominal as
kelebihan penerimaan diatas nominal follows:
16
Page 20
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
saham sebagai berikut:
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Kelebihan Penerimaan di Atas Excess of Proceeds from Issuance of
Nilai Nominal Saham 13.562.500.000 13.562.500.000 Share Capital Over Par Value
Biaya emisi saham (2.877.523.704) (2.877.523.704) Share Issuance Costs
Total Paid In Capital In-Exess
Jumlah Agio Saham 10.684.976.296 10.684.976.296 Of Par Value
22. SALDO LABA 22. RETAINED EARNINGS
30 Juni 2024 31 Desember 2023
June 30, 2024 December 31, 2023
Ditentukan Penggunaannya Appropriated
Saldo Laba Ditahan 27.125.000.000 24.368.710.577 Retained Earnings Prior Years
Jumlah Ditentukan
Penggunaannya 27.125.000.000 24.368.710.577 Total Appropriated
Tidak Ditentukan Penggunaannya Unappropriated
Saldo Laba Ditahan 55.201.027.057 17.842.807.342 Retained Earnings Prior Years
Dividen - (1.356.250.000) Dividend
Pencadangan Saldo Laba Appropriation For
Sebagai Cadangan Umum (2.756.289.423) (2.668.710.577) General Reserve
Laba Tahun Berjalan 25.973.430.777 41.383.180.292 Net Income Current Years
Jumlah Tidak Ditentukan
Penggunaannya 78.418.168.411 55.201.027.057 Total Unappropriated
Jumlah Saldo Laba 105.543.168.411 79.569.737.634 Total Retained Earnings
Pada tahun 2023 berdasarkan Berita In 2023, based on the Minutes of theAnnual
Acara Rapat Umum Pemegang General Meeting of Shareholders dated
Saham tahunan tanggal 20 Juni 2023 June 20, 2023 it was agreed that the
disepakati bahwa perseroan
company would use the net profit for the
menggunakan laba bersih tahun buku
2022 financial year by making a reserve for
2022 dengan melakukan pecadangan
retained earnings in the amount of
saldo laba sejumlah Rp2.668.710.577
dan pembagian dividen kepada Rp2.668.710.577 and distribute dividends
Pemegang Saham dengan nilai for to Shareholders with a value of
Rp1.356.250.000, sebagai berikut: Rp1.356.250.000, as follows:
PT Sandhi Parama Nusa 992.031.000 PT Sandhi Parama Nusa
Nn. Gaery Djohari 92.969.000 Ms. Gaery Djohari
Masyarakat 271.250.000 Public
Dividen Dibagikan Tahun 2023 1.356.250.000 Dividend Distributed in 2023
17
Page 21
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. PENDAPATAN 23. REVENUE
30 Juni 2024 30 Juni 2023
June 30, 2024 June 30, 2023
Pihak Ketiga Third Parties
Pendapatan Sewa dan Service Charge 23.596.143.787 16.726.726.644 Rent and Service Charge Revenue
Pendapatan Pengalihan
Pemanfaatan Ruko 24.465.000.000 - Transfer Of Shophouse Usage Revenue
Jumlah Pendapatan 48.061.143.787 16.726.726.644 Total Revenue
24. BEBAN POKOK PENJUALAN 24. COST OF GOODS SOLD
30 Juni 2024 30 Juni 2023
June 30, 2024 June 30, 2023
Beban Pokok Pengalihan Pemanfaatan Cost of Goods Sold for Transfer Of
Ruko dan Lahan 6.050.737.121 - Shophouse and Land Usage
Beban Penyusutan Office Inventory Fixed Assets
Aset Tetap Inventaris Kantor 603.906 - Depreciation Expense
Beban Penyusutan Investment Properties
Property Investasi 3.411.084.673 3.078.354.299 Depreciation Expense
Beban Asuransi 24.130.437 37.971.526 Insurance Expense
Beban Listrik, Telepon, PDAM, Electrical, Telephone, PDAM, and
dan Air Bawah Tanah 1.250.451.565 1.131.499.859 Underground Water Expense
791.886.639
Beban Sewa 437.353.125 Rent Expense
Beban Pemeliharaan 676.949.412 804.698.802 Maintenance Expense
Beban Kebersihan 111.430.613 76.530.612 Cleanliness Expense
Beban Outsourcing 896.914.937 808.776.641 Outsourcing Expense
Beban Koordinasi 94.800.000 82.750.000 Coordination Expense
Beban Gaji 1.082.445.203 787.148.935 Salaries Expense
Beban Surat dan Perizinan 66.290.763 - Letter and Permission Expense
Beban Operasional Pengelolaan 1.800.000 - Management Operations
Beban Perjalanan Dinas 23.611.000 24.861.000 Business Trip Expense
Jumlah Beban Pokok Penjualan 14.128.602.755 7.624.478.313 Total Cost of Goods Sold
25. BEBAN PENJUALAN 25. SALES EXPENSES
30 Juni 2024 30 Juni 2023
June 30, 2024 June 30, 2023
Beban Gaji Pemasaran 73.611.350 50.641.801
Beban Komisi 1.077.540.527 331.235.558 Commission Expense
Beban Promosi 17.129.620 90.395.000 Promotion Expense
Beban Penjualan Lainnya 8.225.000 8.454.300
Jumlah Beban Penjualan 1.176.506.497 480.726.659 Total Sales Expenses
18
Page 22
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. BEBAN UMUM DAN ADMINITRASI 26. GENERAL AND
ADMINISTRATION EXPENSES
30 Juni 2024 30 Juni 2023
June 30, 2024 June 30, 2023
Beban Gaji 2.558.440.170 2.406.238.047 Salaries Expense
Beban Listrik, Telepon, PDAM, Electrical, Telephone, PDAM, and
dan Air Bawah Tanah 84.696.625 56.633.242 Underground Water Expense
Beban BPJS 81.646.226 74.607.798 BPJS Expense
Beban Seragam 1.226.000 - Training Expense
Jumlah Beban Umum Total General and
dan Administrasi 2.726.009.021 2.537.479.087 Administration Expenses
27. BEBAN OPERASIONAL 27. OPERATING EXPENSES
30 Juni 2024 30 Juni 2023
June 30, 2024 June 30, 2023
Beban Rupa-Rupa Kantor 52.306.259 29.599.625 Miscellaneous Expense
Beban Pos dan Materai 4.495.900 5.522.000 Postage and Stamp Duty
Beban Transportasi 15.992.600 34.961.547 Transportation Expense
Beban Alat Tulis Kantor 14.399.216 16.723.457 Office Stationery Expense
Beban Iuran dan Sumbangan 17.164.937 56.470.250 Contribution and Donation Expense
Beban Konsultan 1.057.282.049 498.418.053 Consultant Expense
Beban Pemeliharaan dan Perbaikan 44.945.911 53.400.829 Maintenance And Repair Expenses
Beban Sewa Photocopy 2.700.000 3.113.180 Photocopy Rent Expense
Beban Asuransi 6.107.964 6.254.000 Insurance Expense
Beban Penyusutan Aset Tetap 381.208.666 396.684.086 Fixed Assets Depreciation Expense
Beban Penyusutan Aset Hak Guna 359.238.141 359.238.141 Right of Use Assets Depreciation Expense
Beban Amortisasi 2.250.000 2.187.500 Amortitation Expense
Beban Entertainment 19.000 7.895.528 Entertainment Expense
Beban CSR 31.750.000 20.500.000 CSR Expense
Beban Perjalanan Dinas 56.005.854 72.108.643 Business Trip Expense
Beban Kebersihan 1.582.200 2.579.535 Cleanliness Expense
Beban Rapat 22.452.517 12.675.971 Meeting Expense
Beban Adminsitrasi Lainnya 135.682.498 3.000.000 Other Administration Expense
Beban Lain-Lain 29.848.700 35.462.900 Other Expense
Jumlah Beban Operasional 2.235.432.412 1.616.795.245 Total Operating Expenses
28. PENDAPATAN DAN BEBAN 28. OTHER OPERATING INCOME
OPERASIONAL LAINNYA AND EXPENSE
30 Juni 2024 30 Juni 2023
June 30, 2024 June 30, 2023
Pendapatan Operasional Lainnya Other Operating Income
Pendapatan Lain-lain 305.543.856 217.860.573 Other Income
Jumlah Pendapatan Operasional
Lainnya 305.543.856 217.860.573 Total Other Operating Income
19
Page 23
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Enam Bulan Yang Berakhir For The Six Month Periods Ended
30 Juni 2024 Dan 2023 (Tidak Diaudit) June 30, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Beban Operasional Lainnya Other Operating Expense
Beban Lain-lain 367.839.152 3.339.639 Other Expense
Jumlah Beban Operasional
Lainnya 367.839.152 3.339.639 Total Other Operating Expense
Jumlah Pendapatan dan Beban Total Other Operating Income
Operasional Lainnya (62.295.295) 214.520.934 and Expense
29. PENDAPATAN DAN BEBAN KEUANGAN 29. FINANCE INCOME AND EXPENSE
30 Juni 2024 30 Juni 2023
June 30, 2024 June 30, 2023
Pendapatan Keuangan Finance Income
Pendapatan Jasa Giro 7.169.643 4.966.939 Provision Income
Pendapatan Bunga Deposito 2.702.592.659 1.569.006.119 Deposit Interest Income
Pendapatan Keuangan Lainnya - 374.400 Other Finance Income
Jumlah Pendapatan Keuangan 2.709.762.301 1.574.347.458 Total Finance Income
Beban Keuangan Finance Expense
Beban Bunga Pinjaman Bank 1.117.805.709 1.542.962.446 Interest Bank Expense
Beban Administrasi Bank 8.359.250 10.574.498 Administration Bank Expense
Beban Pajak Jasa Giro 1.171.814 909.256 Provision Tax Expense
Beban Pajak Bunga Deposito 540.518.531 313.520.975 Interest Tax Expense
Jumlah Beban Keuangan 1.667.855.304 1.867.967.175 Total Finance Expense
Jumlah Pendapatan dan
Beban Keuangan 1.041.906.997 (293.619.717) Total Finance Income and Expense
30. BEBAN PAJAK PENGHASILAN 30. INCOME TAX EXPENSE
30 Juni 2024 30 Juni 2023
June 30, 2024 June 30, 2023
PPh Pasal 4 (2) - Sewa 2.189.149.027 1.137.661.406 Income Tax Article 4 (2) - Rent
PPh Pasal 4 (2) - Penjualan 611.625.000 - Income Tax Article 4 (2) - Revenue
Jumlah Beban Pajak Penghasilan 2.800.774.027 1.137.661.406 Total Income Tax Expense
31. LABA BERSIH PER SAHAM 31. NET INCOME PER SHARE
30 Juni 2024 30 Juni 2023
June 30, 2024 June 30, 2023
Laba Bersih Tahun Berjalan 25.973.430.777 3.250.487.151 Net Income For The Years
Jumlah Saham Yang Beredar 1.356.250.000 717.500.000 Number of Shares Outstanding
Laba Bersih Per Saham 19,15 5 Net Income Per Share
20
Names mentioned 26 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Bank Sahabat Sampoerna
p.9 ×4
unresolved
org
PT Bank Mayapada International
p.9 ×2
unresolved
org
Bank Indonesia
p.9 ×2
unresolved
org
PT Bank Perkreditan Rakyat KS
p.9 ×2
unresolved
org
PT BCA Finance
p.17 ×4
unresolved
—
Name of Stockholders
· Nama Pemegang Saham
p.18 ×3
unresolved
org
PT Sandhi Parama Nusa Nn. Gaery Djohari
p.18 ×4
unresolved
person
Gaery Djohari Masyarakat
p.18 ×2
unresolved
—
Akta No. 03 tanggal 18
p.18
unresolved
org
di Kota Bandung, seluruh
p.18
unresolved
—
bernilai nominal Rp1.000.000
p.18
unresolved
—
semula Rp35.000.000.000
p.18
unresolved
—
sebanyak 4.340.000.000 lembah
p.18
unresolved
—
Pemilikan
p.19
unresolved
—
kelebihan penerimaan diatas nominal
p.19
unresolved
org
Bank Expense Beban Administrasi Bank
p.23
unresolved
org
Bank Expense Beban Pajak Jasa Giro
p.23
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