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PT ANUGERAH KAGUM KARYA UTAMA TBK
DAN ENTITAS ANAK / AND SUBSIDIARIES
Laporan keuangan konsolidasian
Untuk tahun yang berakhir pada tanggal 31 Maret 2024
Dengan angka perbandingan tahun 2023
Consolidated financial statements
For the period ended March 31, 2024With
comparative for the year 2023
Page 2
PT Anugerah Kagum Karya Utama Tbk.
Grand Asia Afrika Residence
Commercial Area A-10
Jl. Karapitan No. 1, Paledang, Lengkong
Bandung, West Java 40261
SURAT PERNYATAAN DIREKSI DIRECTOR’S STATEMENT LETTER
TENTANG TANGGUNG JAWAB ATAS ON THE RESPONSIBILITY FOR
LAPORAN KEUANGAN DAN KONSOLIDASI THE CONSOLIDATED FINANCIAL STATEMENTS
PER 31 MARET 2024 AS OF MARCH 31, 2024
PT ANUGERAH KAGUM KARYA UTAMA Tbk DAN ENTITAS ANAK/
PT ANUGERAH KAGUM KARYA UTAMA Tbk AND SUBSIDIARIES
Saya yang bertandatangan di I, the undersigned below:
bawah ini:
Nama : I Gede Ariesunda : Name
Alamat Kantor : Grand Asia Afrika Residence : Office Address
Commercial Area A-10
Alamat Domisili : Jl. Jaya Mandala VI No. 3, : Domicile Address
Menteng Dalam
Nomor Telepon : 022-2033443 : Phone Number
Jabatan : Direktur Utama/ President Director : Position
Menyatakan Bahwa: Stated that:
1. Kami bertanggung jawab atas penyusunan dan 1. We are responsible for the preparation and
penyajian Laporan Keuangan Konsolidasian per presentation of the Consolidated Financial
31 Maret 2024. Statement as of March 31, 2024.
2. Laporan keuangan konsolidasian Perusahaan telah 2. The consolidated financial statements have been
disusun dan disajikan sesuai dengan Standar prepared and presented in accordance with
Akuntansi Keuangan (SAK) di Indonesia. Indonesia Financial Accounting Standard (SAK).
3. a. Semua informasi dalam laporan keuangan 3. a. All information has been fully and correctly
konsolidasian Perusahaan telah diungkapkan disclosed in the Company’s consolidated
secara lengkap dan benar dan financial statements, and
b. Laporan keuangan konsolidasian Perusahaan b. The Company’s consolidated financial
tersebut tidak mengandung informasi atau fakta statements do not contain materiality
material yang tidak benar, dan tidak misleading informations or facts and do not
menghilangkan informasi atau fakta material. conceal any informations or facts
4. Saya bertanggungjawab atas sistem pengendalian 4. I am responsible for the Company’s internal
intern dalam Perusahaan. control system.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement has been made truthfully
Jakarta, 29 Mei 2024/ Jakarta May 29, 2024
(I Gede Ariesunda)
Direktur Utama/ President Director
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PT ANUGERAH KAGUM KARYA UTAMA Tbk DAN ENTITAS ANAK/ AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
31 Maret 2024 dan 31 Desember 2023 March 31, 2024 and December 31, 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed In Rupiah, unless otherwise stated)
Catatan/ 31 Maret 2024/ 31 Desember 2023/
Notes March 31, 2024 December 31, 2023
Aset Assets
Aset lancar Current assets
Kas dan setara kas 2h, 4 5.601.812.519 5.562.112.380 Cash and cash equivalents
Piutang usaha - bersih 2i, 5 15.091.873.317 15.781.704.898 Account receivables - net
Piutang lain-lain Others receivable
- Pihak ketiga 2i, 6 4.350.069.794 4.350.069.794 Third parties -
- Pihak berelasi 2g, 2i, 6 54.749.283.325 53.878.208.342 Related parties -
Persediaan 2j, 7 1.574.425.942 1.581.565.942 Inventories
Uang muka 2k, 8 596.865.403.024 596.865.403.024 Advance
Pajak dibayar dimuka 2t, 13a 59.117.203 27.635.425 Prepaid tax
Biaya dibayar dimuka 2k, 9 28.949.008 10.840.750 Prepaid expenses
Jumlah aset lancar 678.320.934.132 678.057.540.555 Total current assets
Aset tidak lancar Non-current assets
Aset tetap - bersih 2m, 10 7.760.796.869 7.822.366.633 Fixed assets - net
Aset lain-lain 11 15.050.800.000 15.050.800.000 Others assets
Aset pajak tangguhan 2t, 13e 320.730.774 320.730.774 Deferred tax assets
Aset pengampunan pajak 2t, 13f - Tax amnesty assets
Goodwill 12 16.362.581.051 16.362.581.051 Goodwill
Jumlah aset tidak lancar 39.494.908.694 39.556.478.458 Total non-current assets
Jumlah aset 717.815.842.826 717.614.019.013 Total assets
Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian yang tidak terpisahkan dari Laporan Keuangan Konsolidasian secara keseluruhan. /
The accompanying Notes to Consolidated Financial Statements form an integral part of these Consolidated Financial Statements taken as a whole.
- 1a -
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PT ANUGERAH KAGUM KARYA UTAMA Tbk DAN ENTITAS ANAK/ AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
31 Maret 2024 dan 31 Desember 2023 March 31, 2024 and December 31, 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed In Rupiah, unless otherwise stated)
Catatan/ 31 Maret 2024/ 31 Desember 2023/
Notes March 31, 2024 December 31, 2023
Liabilitas dan ekuitas Liabilities and equity
Liabilitas jangka pendek Short-term liabilities
Utang usaha Account payable
- Pihak ketiga 2p, 14 6.947.584.060 7.351.651.960 Third parties -
Utang lain-lain Others payable
- Pihak ketiga 2p, 15 367.420.000 341.420.000 Third parties -
- Pihak berelasi 2g, 2p, 15 12.104.667.631 11.043.195.509 Related parties -
Utang pajak 2s, 13b 16.239.070.935 16.316.845.714 Tax payable
Biaya yang masih harus dibayar 2q, 16 172.455.393.250 172.420.303.345 Accrued expenses
Pendapatan diterima dimuka 2q, 17 6.165.003.232 5.640.313.513 Unearned income
Jumlah liabilitas jangka pendek 214.279.139.108 213.113.730.041 Total short term liabilities
Liabilitas jangka panjang Long-term liabilities
Bagian utang jangka panjang - The payable of long-term -
setelah dikurangi bagian yang - debt after deducting -
Jatuh tempo dalam satu tahun : the part due in one year:
- Utang bank 2q, 18 72.281.231.571 72.301.612.744 Bank loan -
Liabilitas pengampunan pajak 2t, 13g 155.014.321 825.897.636 Tax amnesty liabilities
Liabilitas imbalan kerja 2s, 19 1.104.594.435 1.104.594.435 Employee benefits liabilities
Jumlah liabilitas jangka panjang 73.540.840.327 74.232.104.815 Total long-term liabilities
Jumlah liabilitas 287.819.979.435 287.345.834.856 Total liabilities
Ekuitas Equity
Modal saham Share capital
Modal dasar - 20.000.000.000,- Authorized 20.000.000,-
lembar saham dengan nominal - shared with capital Rp 100
Rp100,- per saham. par value per share.
Modal ditempatkan dan disetor penuh - Issued and fully paid - in capital -
6.449.463.636 lembar saham. 20 644.946.363.600 644.946.363.600 6,449,463,636 shares.
Tambahan modal disetor 21 29.264.760.871 29.264.760.871 Additional paid-in capital
Selisih transaksi restrukturisasi Difference in restructuring
entitas sepengendali 19.520.915.881 19.520.915.881 transactions entity under common
Saldo defisit (265.263.313.586) (264.991.031.707) Deficit
Penghasilan komprehensif lainnya 1.527.506.378 1.527.506.378 Other comprehensive income
Ekuitas yang dapat diatribusikan - Equity attributable to equity -
kepada pemilik entitas induk 429.996.233.144 430.268.515.023 holders of the parent company
Kepentingan non-pengendali (369.753) (330.866) Non-controlling interest
Jumlah ekuitas 429.995.863.391 430.268.184.157 Total equity
Jumlah liabilitas dan ekuitas 717.815.842.826 717.614.019.013 Total liabilities and equity
Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian yang tidak terpisahkan dari Laporan Keuangan Konsolidasian secara keseluruhan. /
The accompanying Notes to Consolidated Financial Statements form an integral part of these Consolidated Financial Statements taken as a whole.
- 1b -
Page 5
PT ANUGERAH KAGUM KARYA UTAMA Tbk DAN ENTITAS ANAK/ AND ITS SUBSIDIARIES
LAPORAN LABA RUGI CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
DAN PENGHASILAN KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
Untuk Periode Yang Berakhir Pada Tanggal 31 Maret 2024 dan 2023 For The Period Ended March 31, 2024 and 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed In Rupiah, unless otherwise stated)
Catatan/ 31 Maret 2024/ 31 Maret 2023/
Notes March 31, 2024 March 31, 2023
Pendapatan 2r, 22 1.641.317.466 1.236.950.235 Revenue
Beban pokok pendapatan 2r, 23 (7.140.000) (4.096.000) Cost of revenue
Laba kotor 1.634.177.466 1.232.854.235 Gross profit
Beban penjualan 2r, 24a (68.403.749) (66.452.084) Sales expenses
Beban administrasi dan umum 2r, 24b (1.929.761.489) (3.019.718.722) General and administration expenses
Rugi usaha (363.987.772) (1.853.316.571)
Pendapatan (beban) lain-lain 2r, 25 91.667.006 447.278.946 Others income (expenses)
Rugi sebelum manfaat (beban) - Loss before income (expense)
pajak penghasilan (272.320.766) (1.406.037.625) tax benefits
Manfaat (beban) pajak penghasilan Income (expense) tax benefit
Pajak kini 2t, 13c - Current tax
Pajak tangguhan 2t, 13c - Deferred tax
Rugi bersih tahun berjalan (272.320.766) (1.406.037.625) Net loss for the current year
Penghasilan komprehensif lain Others comprehensive income
Pos yang tidak akan direklasifikasi - Item that will not be reclassified
ke laba rugi : to profit or loss:
- Pengukuran kembali liabilitas Remeasurement of defined
- imbalan kerja - - benefit liabilities
- Pajak terkait - - Related tax
Rugi bersih komprehensif Comprehensive net loss
tahun berjalan (272.320.766) (1.406.037.625) for the year
Rugi yang diatribusikan kepada : Loss attributable to :
Pemilik entitas induk (272.281.879) (1.406.092.497) Equity holders of the parent company
Kepentingan non-pengendali (38.887) 54.872 Non-controlling interest
Rugi bersih tahun berjalan (272.320.766) (1.406.037.625) Net loss for the current year
Rugi komprehensif yang diatribusikan kepada: Comprehensive loss attributable to :
Pemilik entitas induk (272.281.879) (1.406.092.497) Equity holders of the parent company
Kepentingan non-pengendali (38.887) 54.872 Non-controlling interest
Rugi bersih komprehensif tahun berjalan (272.320.766) (1.406.037.625) Comprehensive net loss for the year
Rugi per saham - dasar (0,04) (0,22) Loss per share
Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian yang tidak terpisahkan dari Laporan Keuangan Konsolidasian secara keseluruhan. /
The accompanying Notes to Consolidated Financial Statements form an integral part of these Consolidated Financial Statements taken as a whole.
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Page 6
PT ANUGERAH KAGUM KARYA UTAMA Tbk DAN ENTITAS ANAK/ AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGE IN EQUITY
Untuk Periode Yang Berakhir Pada Tanggal 31 Maret 2024 dan 31 Desember 2023 For Period Ended March 31, 2024 and December 31, 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed In Rupiah, unless otherwise stated)
Ekuitas (defisiensi
modal) yang dapat
diatribusikan ke
Entitas Induk/
Equity (capital
Tambahan modal Penghasilan deficiency) Kepentingan Jumlah ekuitas
disetor lainnya/ komprehensif lain/ attributable to non-pengendalian/ (defisiensi modal)/
Modal saham/ Additional paid - Agio saham/ Other comprehensive Defisit/ Owners of Non controlling Total equity
Capital stock in capital Share premium Income Deficit the company interest (capital deficiency)
Saldo per 31 Desember 2022 644.946.363.600 29.264.760.871 19.520.915.881 999.163.346 (260.342.430.671) 434.388.773.027 (415.161) 434.388.357.866 Balance as of December 31, 2022
Rugi tahun berjalan - - - - (4.648.601.036) (4.648.601.036) (5.573) (4.648.606.609) Loss for the year
Penghasilan komprehensif lain - - - 528.343.032 - 528.343.032 89.868 528.432.900 Other comprehensive income
Saldo per 31 Desember 2023 644.946.363.600 29.264.760.871 19.520.915.881 1.527.506.378 (264.991.031.707) 430.268.515.023 (330.866) 430.268.184.157 Balance as of December 31, 2023
Rugi tahun berjalan - - - - (272.281.879) (272.281.879) (38.887) (272.320.766) Loss for the year
Penghasilan komprehensif lain - - - - - - - - Other comprehensive income
Saldo per 31 Maret 2024 644.946.363.600 29.264.760.871 19.520.915.881 1.527.506.378 (265.263.313.586) 429.996.233.144 (369.753) 429.995.863.391 Balance as of March 31, 2024
Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian yang tidak terpisahkan dari Laporan Keuangan Konsolidasian secara keseluruhan. /
The accompanying Notes to Consolidated Financial Statements form an integral part of these Consolidated Financial Statements taken as a whole.
-3-
Page 7
PT ANUGERAH KAGUM KARYA UTAMA Tbk DAN ENTITAS ANAK/ AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
Untuk Periode Yang Berakhir Pada Tanggal 31 Maret 2024 dan 2023 For The Years Ended March 31, 2024 and 2023
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed In Rupiah, unless otherwise stated)
Catatan/ 31 Maret 2024/ 31 Maret 2023/
Notes March 31, 2024 March 31, 2023
Arus kas dari aktivitas operasi Cash flow from operating activities
Penerimaan kas dari pelanggan 2.331.149.047 2.657.255.614 Cash receipt from costumers
Pembayaran kas kepada pemasok (533.279.849) (2.602.292.125) Cash paid to supplier
Pembayaran untuk beban usaha (871.523.305) - Cash paid to operating expenses
Pembayaran kepada karyawan (1.062.537.234) (783.826.453) Cash paid to employee
Pembayaran bunga pinjaman (95.901.327) (18.393.746) Interest paid
Penerimaan lainnya 104.311.776 (78.692.962) Other paid
Arus kas bersih diperoleh dari/ Net cash flows provided by/
(digunakan untuk) aktivitas operasi (127.780.892) (825.949.672) (used to) operating activities
Arus kas dari aktivitas investasi Cashflow from investing activites
Perolehan aset tetap (2.534.935) - Acquisitions of fixed assets
Arus kas bersih digunakan untuk Net cash flows
aktivitas investasi (2.534.935) - used to investing activities
Arus kas dari aktivitas pendanaan Cashflow from financing activities
Pembayaran pinjaman bank (20.381.173) - Payment for bank loans
Receipt (payment) for
Penerimaan (pembayaran) pihak berelasi 190.397.139 157.877.495 due to related parties
Arus kas bersih diperoleh dari/ Net cash flows provided by/
(digunakan untuk) aktivitas pendanaan 170.015.966 157.877.495 (used to) financing activities
Net increase (decrease) in cash and
Kenaikan (penurunan) kas dan setara kas 39.700.139 (668.072.177) cash equivalent
Cash and cash equivalent
Saldo awal kas dan setara kas 5.562.112.380 6.261.876.801 at beginning of year
Cash and cash equivalent
Saldo akhir kas dan setara kas 5.601.812.519 5.593.804.624 at end of year
Catatan atas Laporan Keuangan Konsolidasian yang merupakan bagian yang tidak terpisahkan dari Laporan Keuangan Konsolidasian secara keseluruhan. /
The accompanying Notes to Consolidated Financial Statements form an integral part of these Consolidated Financial Statements taken as a whole.
-4-
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