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LAPORAN KEUANGAN KONSOLIDASIAN / CONSOLIDATED FINANCIAL STATEMENTS PT GAYA ABADI SEMPURNA TBK DAN ENTITAS ANAK PT GAYA ABADI SEMPURNA TBK AND ITS SUBSIDIARES Tanggal 31 Maret 2024 dan 31 Desember 2023 Serta Untuk Periode Tiga Bulan Yang Berakhir Pada Tanggal 31 Maret 2024 dan 2023(Tidak Diaudit) As of March 31, 2024 and December 31,2023 And for Three Months Period Ended March 31 ,2024 and 2023 (Unaudited)
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DAFTAR ISI TABLE OF CONTENT
HALAMAN/
PAGE
Surat Pernyataan Direksi i-ii Director's Statement
Laporan Posisi Keuangan Konsolidasian 1a-1b Consolidated Financial Statements
Laporan Laba Rugi dan Penghasilan 2 Consolidated Income Tatement and
Komperhensif Lain Konsolidsian Other Comperhensive Income
Laporan Perubahan Ekuitas Konsolidasian 3 Consolidated Changes in Equity Statements
Laporan Arus Kas Konsolidasian 4 Consolidated Cash Flow Statements
Catatan atas Laporan Keuangan Konsolidasian 5-85 Notes to Consolidated Financial Statements
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SURAT PERNYATAAN DIREKSI DIRECTOR’S STATEMENT
TENTANG TANGGUNG JAWAB ON THE RESPONSIBILITY
ATAS LAPORAN KEUANGAN KONSOLIDASIAN FOR THE CONSOLIDATED FINANCIAL STATEMENTS
PT GAYA ABADI SEMPURNA Tbk & ENTITAS ANAK PT GAYA ABADI SEMPURNA Tbk AND SUBSIDIARIES
UNTUK PERIODE TIGA BULAN YANG BERAKHIR FOR THE THREE-MONTHS PERIOD ENDED
PADA TANGGAL 31 MARET 2024 DAN 2023 MARCH 31,2024 AND 2023
Kami yang bertanda tangan di bawah ini: We, the undersigned:
1. Nama : Edi Hanafiah Kwanto : Name
Alamat Kantor : Jl. Raya Serang Km.14,2, 08, Pasir Gadung, : Office Address
Cikupa, Kab. Tangerang, Banten
Alamat Domisili : Desa Gandasari RT 004 RW 002 : Domicile as stated in ID card
Kec. Jatiuwung, Kota Tangerang
Nomor Telepon : 021 – 4509888 : Phone Number
Jabatan : Direktur Utama / President Director : Position
2. Nama : Wilson Ng : Name
Alamat Kantor : Jl. Raya Serang Km.14,2, 08, Pasir Gadung, : Office Address
Cikupa, Kab. Tangerang, Banten
Alamat Domisili : Apartemen The Vellas White House No. 11 : Domicile as stated in ID card
RT 012 RW 019 Kel. Kelapa Gading Barat
Kec. Kelapa Gading, Jakarta Utara
Nomor Telepon : 021 – 4509888 : Phone Number
Jabatan : Direktur / Director : Position
Menyatakan bahwa: Stated that:
1. Bertanggung jawab atas penyusunan dan penyajian 1. We are responsible for the preparation and
laporan keuangan Perusahaan untuk bulan yang presentation of the Company financial statements for
berakhir pada tanggal 31 Maret 2024. the year ended March 31, 2024.
2. Laporan Keuangan Perusahaan telah disusun dan 2. The Financial Statements of the Company have been
disajikan sesuai dengan Standar Akuntansi prepared and presented in accordance with the
Keuangan di Indonesia; Indonesian Financial Accounting Standards;
3. a. Semua informasi dalam laporan keuangan 3. a. All information has been fully and correctly
Perusahaan telah dimuat secara lengkap dan disclosed in the Company financial statements;
benar;
b. The Company financial statements do not contain
b. Laporan keuangan Perusahaan tidak
mengandung informasi atau fakta material yang tidak materially misleading information or facts, and do
benar, dan tidak menghilangkan informasi atau not conceal any information or facts;
fakta material.
i
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4. Kami bertanggung jawab atas sistem pengendalian 4. We are responsible for the Company’s internal control
internal dalam Perusahaan. system.
Demikian pernyataan ini dibuat dengan sebenarnya. This statement has been made truthfully.
Tangerang, 31 Maret 2024 / Tangerang, March 31, 2024
Direktur Utama / Direktur/
President Director Director
Edi Hanafiah Kwanto Wilson Ng
ii
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PT GAYA ABADI SEMPURNA TBK. DAN ENTITAS ANAK / AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION
31 MARET 2024 (Tidak Diaudit) DAN 31 DESEMBER 2023 (Audit) MARET 31, 2024 (Unaudited) AND DECEMBER 31, 2023 (Audited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 MARET 2024 31 DESEMBER 2023
Catatan/ Notes
MARET 31,2024 DECEMBER 31, 2023
ASET ASSETS
Aset Lancar Current Assets
Kas Setara Kas 3h, 5 2.635.352.052 5.299.640.948 Cash and Cash Equivalent
Investasi jangka pendek 5.000.000 5.000.000 Mutual Fund
Dana yang dibatasi penggunaannya 1.192.000.000 2.300.995.000 Restricted fund
Piutang usaha : Account receivables :
Pihak ketiga - setelah dikurangi Third parties - net of allowance
cadangan penurunan nilai 3i, 6 169.634.524.767 150.382.979.810 for doubtful impairment losses
Pihak berelasi 3g, 6 21.828.696.325 21.558.695.430 Related parties
Persediaan - setelah dikurangi decline in value of inventories
cadangan penurunan nilai 3j, 7 202.037.296.559 194.553.773.256
Biaya Dibayar Dimuka 8 406.760.603 489.063.993 Prepaid expense
Pajak Dibayar Dimuka 9 4.797.219.150 5.662.842.945 Prepaid Tax
Uang Muka 10 30.605.799.181 29.883.723.934 advance
Jumlah Aset Lancar 433.142.648.636 410.136.715.316 Total Current Assets
Aset Tidak Lancar Non Current Assets
Aset pajak tangguhan 3c,3p, 19c 2.330.993.876 2.461.619.849 Deferred tax assets
Uang muka 2.869.196.244 Advance e
Aset tetap - setelah dikurangi Fix Assets-net off
akumulasi penyusutan 3l, 11 57.866.364.911 58.105.766.021 accumulated depreciation
Jumlah Aset Tidak Lancar 60.197.358.787 63.436.582.114 Total Non-Current Assets
JUMLAH ASET 493.340.007.423 473.573.297.430 TOTAL ASSETS
Tangerang, 30 APRIL 2024/ APRIL 30, 2024
Direktur Utama / Direktur /
President Director Director
Edi Hanafiah Kwanto Wilson Ng
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes from an integral part
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. of these consolidated financial statements.
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PT GAYA ABADI SEMPURNA TBK. DAN ENTITAS ANAK / AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN KONSOLIDASIAN CONSOLIDATED STATEMENT OF FINANCIAL POSITION
31 MARET 2024 (Tidak Diaudit) DAN 31 DESEMBER 2023 (Audit) MARET 31, 2024 (Unaudited) AND DECEMBER 31, 2023 (Audited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 31 MARET 2024 31 DESEMBER 2023
Notes MARET 31,2024 DECEMBER 31, 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Liabilitas Jangka Pendek Short Term Liabilities
Utang bank 13 8.928.476.912 6.101.691.231 Bank loan
Utang usaha - Pihak Ketiga 14 26.398.456.963 15.244.251.575 Account payables – third parties
Utang usaha Berelasi 909.495.156 3.210.382.632 Related party
Utang Lain-lain 15 1.262.943.178 614.758.739 Others payables
Utang pajak 3p,19a 1.607.119.461 124.782.927 Taxes payables
Uang Muka Pelanggan 191.559.779 237.084.304 Advance from customer
Beban akrual 16 1.945.587.741 1.521.288.534 Accrued expenses
Utang yang jatuh tempo dalam Current maturity of long
satu tahun: term debts:
Pinjaman bank 17 6.416.666.645 9.423.404.256 Bank loans
Utang pembiayaan konsumen 18 639.372.495 619.722.579 Consumer financing payables
Jumlah Liabilitas Jangka Pendek 48.299.678.330 37.097.366.777 Total Short Term Liabilities
Liabilitas Jangka Panjang Long Term Liabilities
Utang pihak yang berelasi 3g, 30c 31.353.348.688 31.418.294.688 Due From Related Parties
Utang jangka panjang - setelah Long Term Liabilities – net of
dikurangi bagian yang jatuh Current maturities:
tempo kurang dari satu tahun :
Pinjaman bank 17 54.897.872.336 53.163.475.160 Bank Loan
Utang pembiayaan konsumen 18 1.109.305.608 1.274.134.155 Consumer financing payables
Liabilitas imbalan kerja karyawan 3r,20 3.896.809.677 4.490.564.100 Employee benefit liabilities
Jumlah Liabilitas Jangka Panjang 91.257.336.308 90.346.468.102 Total Long Term Liabilities
Jumlah Liabilitas 139.557.014.638 127.443.834.880 Total Liabilities
Ekuitas Equity
Modal saham - nilai nominal Rp50 per saham modal dasar Capital Stock – Rp 50 per share Authorized Capital
Sebanyak 6,000,000,000 saham per 31 Desember 2022 dan 2021 - 6.000.000.000 shares as of December 31, 2033 and
Modal ditempatkan dan disetor penuh sebanyak 2,000,000,000 saham 2021 issued and fully deposited capital
Per 31 Desember 2022 dan 2021 3x, 21 123,166,965,500 123.166.752.500 2,000,000,000 shares as of December 31
2022 and 2021
Agio
Tambahan modal disetor lainnya: 81.478.535.900 81.478.535.900 Additional other paid in capital:
- Selisih kombinasi bisnis - The difference in business combination
entitas sepengendali (6.896.603.697) (6.896.603.696) of under common control entities
Pendapatan komprehensif lainnya 1.578.517.352 1.098.095.721 Other comprehensive income
Saldo laba: Retained earnings:
Sudah ditentukan penggunaannya 20.300.000.000 20.300.000.000 Appropriated
Belum ditentukan penggunaannya 132.475.952.238 125.319.760.061 Unappropriated
Jumlah 352.103.367.293 344.466.540.485 Total
Kepentingan non-pengendali 22 1.679.625.492 1.662.922.068
Non-controlling interest
Jumlah Ekuitas 353.782.992.786 346.129.462.554 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 493.340.007.423 473.573.297.433 TOTAL LIABILITIES AND EQUITY
Tangerang, 30 APRIL 2024/ APRIL 30, 2024
Direktur Utama / Direktur /
President Director Director
Edi Hanafiah Kwanto Wilson Ng
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes from an integral part
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. of these consolidated financial statements.
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PT GAYA ABADI SEMPURNA TBK. DAN ENTITAS ANAK / AND ITS SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHESIVE INCOME
Untuk Periode Tujuh Bulan Yang Berakhir Pada Tanggal For The Seven Months Period Ended
31 MARET 2024 (Tidak Diaudit) DAN 31 MARET 2023 (Tidak Diaudit) MARET 31, 2024 (Unaudited) AND MARET 31, 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 31 MARET 2024 31 MARET 2023
Notes MARET 31,2024 MARET 31,2023
PENJUALAN 3o, 23 129.925.211.023 104.753.025.716 SALES
HARGA POKOK PENJUALAN 3o, 24 (111.659.750.831) (87.247.852.928) COST OF GOODS SOLD
LABA KOTOR 18.265.460.193 17.505.172.788 GROSS PROFIT
Beban penjualan 3o, 25 (2.209.082.536) (380.785.044) Sales expenses
Beban umum dan administrasi 3o, 26 (5.881.493.359) (4.634.425.942) General and administration expenses
Pendapatan (beban) keuangan 3o, 27 (1.659.689.326) (4.687.937.981) Financial income (expense)
Pendapatan (beban) lain-lain 28 740.724.130 1.491.327.042 Other income/(expense)
(9.009.541.091) (8.211.821.925)
LABA SEBELUM PAJAK PENGHASILAN 9.255.919.102 9.293.350.863 PROFIT BEFORE INCOME TAX
BEBAN PAJAK PENGHASILAN 19b (2.083.023.500) (2.122.171.290) INCOME TAX EXPENSE
LABA TAHUN BERJALAN 7.172.895.601 7.171.179.573 INCOME FOR THE YEAR
PENYESUAIAN PROFORMA - - PROFORMA ADJUSTMENT
LABA TAHUN BERJALAN 7.172.895.601 7.171.179.573 INCOME FOR THE YEAR
PENGHASILAN/(RUGI) KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME/(EXPENSE)
Pos yang tidak akan direklasifikasi ke laba rugi: Item that will not be reclassified to profit or loss:
Keuntungan/(kerugian) aktuarial 615.925.169 380.386.223 Gain/(loss) on actuarial
Pajak penghasilan terkait (135.503.537) (83.684.968) Income tax
480.421.631 296.701.255
PENYESUAIAN PROFORMA PROFORMA ADJUSTMENT
PENGHASILAN KOMPREHENSIF LAIN - - OTHER COMPREHENSIVE INCOME
LABA KOMPREHENSIF COMPREHENSIVE INCOME
TAHUN BERJALAN 7.653.317.233 7.467.880.828 CURRENT YEAR
Laba (rugi) yang diatribusikan kepada: Net income attributable to:
Pemilik entitas induk 7.159.447.414 7.140.291.855 Owners of the parent
Kepentingan non - pengendali 13.448.187 30.887.718 Non controlling interests
7.172.895.601 7.171.179.573
Laba (rugi) komprehensif yang Total comprehensive income/(expenses)
diatribusikan kepada : attributable to:
Pemilik entitas induk 7.636.613.809 7.433.818.074 Owners of the parent
Kepentingan non - pengendali 16.703.424 34.062.754 Non controlling interests
7.653.317.233 7.467.880.828
LABA PER SAHAM DASAR 3v, 29 2,73 3,57 Basic earning per share
Tangerang, 30 APRIL 2024/ APRIL 30, 2024
Direktur Utama / Direktur /
President Director Director
Edi Hanafiah Kwanto Wilson Ng
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes from an integral part
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. of these consolidated financial statements.
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PT GAYA ABADI SEMPURNA TBK. DAN ENTITAS ANAK / AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
Untuk Periode Sembilan Bulan Yang Berakhir pada For The Nine Months Period
Tanggal 31 Maret 2024 (Tidak Diaudit) Dan 31 Maret 2023 (Tidak Diaudit) Ended March 31, 2024 (Unaudited) And March 31, 2023 (Unaudited)
(Disajikan dalam Rupiah penuh, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Saldo Laba Telah Saldo laba belum Penghasilan
Tambahan Modal Tambahan Modal Kepentingan non
Ditentukan ditentukan komprehensif lain/
Modal Saham/ Disetor/ Disetor Lainnya/ pengendali/ Jumlah ekuitas/
Penggunaannya/ penggunaannya/ Other Jumlah/ Total
Share Capital Additional Paid-in Additional Other Non controlling Total equity
Retained Earning Retained Earning comprehensive
Capital Paid-in Capital interest
Appropriated Unappropriated income
Saldo per 1 Januari 2023 100.000.000.000 28.187.500.000 20.300.000.000 104.091.748.926 (721.188.039) (6.896.603.697) 244.961.457.190 839.823.698 245.801.280.888 Balance, January 1, 2023
Laba tahun berjalan - - - 7.140.291.855 - - 7.140.291.855 30.887.718 7.171.179.573 Profit for the year
Pembentukan Cadangan Umum - - - - - - - - - Allocation for general reserves
Penghasilan komprehensif lain - - - - 293.526.219 - 293.526.219 3.175.036 296.701.255 Other comprehensive income
Pembayaran Dividen - - - - - - - - - Payment Of Dividens
Saldo per 31 Maret 2023 100.000.000.000 28.187.500.000 20.300.000.000 111.232.040.781 (427.661.820) (6.896.603.697) 252.395.275.263 873.886.452 253.269.161.715 Balance, March 31, 2023
Saldo per 1 Januari 2024 123.166.752.500 81.478.535.900 20.300.000.000 125.319.760.061 1.098.095.721 (6.896.603.697) 344.466.540.485 1.662.922.068 346.129.462.553 Balance, January 1, 2024
Laba tahun berjalan - - - 7.159.447.414 - - 7.159.447.414 13.448.187 7.172.895.601 Profit for the year
Pembetukan Cadangan Umum - - - - - - - - - Appropriation retained earning
Penghasilan komprehensif lain - - - - 477.166.395 - 477.166.395 3.255.237 480.421.631 Other comprehensive income
Tambahan Modal Disetor 213.000 - - - - - 213.000 - 213.000 Additional paid in capital
Saldo per 31 Maret 2024 123.166.965.500 81.478.535.900 20.300.000.000 132.479.207.475 1.575.262.115 (6.896.603.697) 352.103.367.293 1.679.625.492 353.782.992.786 Balance, March 31, 2024
Catatan terlampir merupakan bagian yang tidak terpisahkan The accompanying notes from an integral part
dari laporan keuangan secara keseluruhan. of these consolidated financial statements.
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PT GAYA ABADI SEMPURNA TBK. DAN ENTITAS ANAK / AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOW
31 MARET 2024 (Tidak Diaudit) DAN 31 MARET 2023 (Tidak Diaudit) MARET 31, 2024 (Unaudited) AND MARET 31, 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 31 MARET 2024 31 MARET 2023
Notes MARET 31,2024 MARET 31,2023
Arus Kas dari Aktivitas Operasi: Cash Flow from Operating Activities:
Penerimaan kas dari pelanggan 111.006.325.086 82.775.553.945 Cash receipts from customers
Pembayaran kas kepada pemasok (103.687.326.224) (79.587.957.619) Cash payments to suppliers
Pembayaran kas untuk beban usaha (2.928.840.127) (1.198.948.297) Cash payments to operating expenses
Pembayaran kepada karyawan (7.532.116.348) (5.381.762.495) Payment to employee
Pembayaran bunga pinjaman (1.659.689.326) (4.687.937.981) Cash paid interest loan
Pembayaran untuk pajak 875.984.434 (704.239.779) Cash receipt/(paid) for taxes
Pembayaran kegiatan usaha lainnya - -
Payments in other operating activities
Arus kas bersih digunakan Net cash flow used for
untuk aktivitas operasi (3.925.662.507) (8.785.292.225) operating activities
Arus Kas dari Aktivitas Investasi: Cash Flow from Investing Activities:
Perolehan aset tetap (1.192.155.006) 415.199.383 Acquisition of fixed assets
Hasil penjualan aset tetap - -
Investasi Jangka Pendek 1.108.995.000 - Investment in subsidiaries
Arus kas bersih digunakan untuk Net cash flow used for
aktivitas investasi (83.160.006) 415.199.383 Investing activities
Arus Kas dari Aktivitas Pendanaan: Cash flow from financing activities:
Tambahan setoran modal 213.000 - Additional paid in capital
Penerimaan pinjaman bank 8.961.251.897 Received From bank loans
Pembayaran Pinjaman Bank 1.554.445.246 - Payment of Bank Loans
Penerimaan dari pihak berelasi - - Received from related parties
Pembayaran kepada pihak berelasi (64.946.000) (4.820.790.964) Payments of related parties
Pembayaran sewa pembiayaan (145.178.626) (171.414.596) Payment of lease payable
Penerimaan/(pembayaran) pinjaman lain-lain
Pembayaran deviden - - Payment of dividends
Arus kas bersih diperoleh dari Net cash flow provided by
aktivitas pendanaan 1.344.533.620 3.969.046.337 financing activities
Kenaikan bersih kas dan Net increase in cash and
setara kas (2.664.288.893) (4.401.046.505) cash equivalents
Cash and cash equivalents
Kas dan setara kas pada awal tahun 5.299.640.948 9.237.382.529 at beginning of the year
Cash and cash equivalents
Kas dan setara kas akhir tahun 3h, 5 2.635.352.055 4.836.336.024 at ending of the year
Catatan atas laporan keuangan konsolidasian merupakan The accompanying notes from an integral part
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian. of these consolidated financial statements
-4-
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