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Disclaimer
This material has been prepared by PT Satria Mega Kencana Tbk (the "Company") and is only for internal usage. By joining this presentation, you are
agreeing to be bound by the restrictions set out below. Any failure to comply with these restrictions may constitute a violation of applicable laws.
The information and opinions contained in this presentation are intended solely for your personal reference and are strictly confidential. The information and
opinions contained in this presentation have not been independently verified, and no representation or warranty, expressed or implied, is made as to, and no
reliance should be placed on the fairness, accuracy, completeness or correctness of, the information or opinions contained herein. It is not the intention to
provide, and you may not rely on this presentation as providing, a complete or comprehensive analysis of the condition (financial or other), earnings, business
affairs, business prospects, properties or results of operations of the company or its subsidiaries. The information and opinions contained in this presentation
are provided as at the date of this presentation and are subject to change without notice. Neither the company (including any of its affiliates, advisors and
representatives) nor the underwriters (including any of their respective affiliates, advisors or representatives) shall have any responsibility or liability
whatsoever (in negligence or otherwise) for the accuracy or completeness of, or any errors or omissions in, any information or opinions contained herein nor
for any loss howsoever arising from any use of this presentation.
In addition, the information contained in this presentation contains projections and forward-looking statements that reflect the company's current views with
respect to future events and financial performance. These views are based on a number of estimates and current assumptions which are subject to business,
economic and competitive uncertainties and contingencies as well as various risks and these may change over time and in many cases are outside the control
of the company and its directors. No assurance can be given that future events will occur, that projections will be achieved, or that the company's
assumptions are correct. Actual results may differ materially from those forecast and projected.
This presentation is not and does not constitute or form part of any offer, invitation or recommendation to purchase or subscribe for any securities and no
part of it shall form the basis of or be relied upon in connection with any contract, commitment or investment decision in relation thereto. This presentation
may not be used or relied upon by any other party, or for any other purpose, and may not be reproduced, disseminated or quoted without the prior written
consent of the company.
The contents of this presentation may not be reproduced, redistributed or passed on, directly or indirectly, to any other person or published, in whole or in
part, for any purpose.
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Dewan Komisaris & Direksi
Stevano Rizki Adranacus Husni Heron Martinelly Floreta Tane
Komisaris Utama Komisaris Independen Direktur Utama Direktur
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Agenda
1 GAMBARAN UMUM
2 LATAR BELAKANG & DAMPAK
3 AKUN-AKUN YANG AKAN TERDAMPAK
4 TIMELINE DAN POTENSI SUSPENSI
5 TANYA JAWAB
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Gambaran Umum
1
Tahun IPO
2018
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Gambaran Umum
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Gambaran Umum
Jakarta Kantor Pusat
Sotis Hotel Falatehan & Sotis Residence Penjernihan Wisma Dwimukti
Jl. Panglima Polim No. 28, Jakarta 12160
Bali
Sotis Villa Canggu
Kantor Korespondensi
NTT Senayan City, Panin Tower 9th Floor
Tanjung Karoso (Sumba Barat Daya)
Jl. Asia Afrika Lot. 19, Jakarta Pusat 10270
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Agenda
1 GAMBARAN UMUM
2 LATAR BELAKANG & DAMPAK
3 AKUN-AKUN YANG TERDAMPAK
4 TIMELINE & POTENSI SUSPENSI
5 TANYA JAWAB
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LATAR BELAKANG
Surat Bursa Efek Indonesia No. S-05965/BEI.PP3/06-2024,
tanggal 12 Juni 2024 perihal Permintaan Revisi Laporan Keuangan.
1. Perseroan menggunakan kebijakan akuntansi untuk pengukuran kelas aset tanah serta
kelas aset bangunan dengan menggunakan metode revaluasi dan metode biaya.
Berdasarkan PSAK 216 paragraf 29 dijelaskan bahwa model revaluasi atau model
biaya diterapkan untuk seluruh aset pada kelas yang sama.
Berdasarkan PSAK 216 paragraf 37 dijelaskan bahwa, suatu kelas aset tetap adalah
pengelompokkan aset-aset yang memiliki sifat dan kegunaan yang serupa dalam
operasi entitas.
2. Berdasarkan hasil dengar pendapat antara Bursa dengan Perseroan pada tanggal
3 April 2024, Perseroan menyampaikan bahwa terdapat kekeliruan penyajian
Laporan Keuangan per 30 September 2023 dan 31 Desember 2023 khususnya atas
penggunaan dua metode pengukuran aset tetap untuk kelas aset yang sama.
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DAMPAK
a. Melakukan revisi pencatatan aset tetap dengan menggunakan metode revaluasi
pada Laporan Keuangan periode 31 Desember 2023 dan 31 Maret 2024 sesuai
dengan arahan BEI, PSAK 216 paragraf 29 dan POJK VIII.G.7.
b. Laporan keuangan interim periode 31 Maret 2024 akan mengikuti format dan
kualitas penjelasan yang dimuat pada Laporan Keuangan Auditan terakhir yang
telah di revisi.
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Agenda
1 GAMBARAN UMUM
2 LATAR BELAKANG & DAMPAK
3 AKUN-AKUN YANG TERDAMPAK
4 TIMELINE & POTENSI SUSPENSI
5 TANYA JAWAB
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Akun-Akun Terdampak - Neraca
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Akun-Akun Terdampak - Neraca
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Akun-Akun Terdampak – Laba Rugi
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Akun-Akun Terdampak – Laporan Perubahan Ekuitas (Awal)
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Akun-Akun Terdampak – Laporan Perubahan Ekuitas (Potensi Perubahan)
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Akun-Akun Terdampak – CALK 10
CALK akan berubah mengikuti
dengan revisi Neraca
yang dilakukan
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Agenda
1 GAMBARAN UMUM
2 LATAR BELAKANG & DAMPAK
3 AKUN-AKUN YANG TERDAMPAK
4 TIMELINE & POTENSI SUSPENSI
5 TANYA JAWAB
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TIMELINE
TANGGAL DESKRIPSI
19-23 Juni1 2024 Proses survei dari Kantor Jasa Penilai Publik (KJPP)
28 Juni 2024 Penyerahan Laporan Penilaian Aset Tetap oleh KJPP
5 Juli 2024 Penyerahan Laporan Keuangan per 31 Desember 2023 oleh
KAP
12 Juli 2024 Penyampaian Laporan Keuangan per 31 Maret 2024 ke Bursa
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POTENSI SUSPENSI
Apabila 1Perseroan tidak menepati revisi laporan keuangan periode 31 Maret
2024 sampai batas waktu yang ditetapkan oleh BEI yaitu 12 Juli 2024, maka
BEI dapat melakukan penghentian sementara perdagangan Efek (Suspensi)
di seluruh pasar terhadap Perseroan.
Jika Perseroan sudah mengumpulkan revisi Laporan Keuangan periode 31
Maret 2024, maka BEI akan melakukan penelaahan lebih lanjut atas Revisi
Laporan Keuangan yang telah diberikan oleh Perseroan.
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Agenda
1 GAMBARAN UMUM
2 LATAR BELAKANG & DAMPAK
3 AKUN-AKUN YANG TERDAMPAK
4 TIMELINE & POTENSI SUSPENSI
5 TANYA JAWAB
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