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20240430_VISI_Laporan Informasi dan Fakta Material_31631677_lamp3.pdf
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Page 1
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
31 MARET 2024 DAN 31 DESEMBER 2023 MARCH 31, 2024 AND DECEMBER 31, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31 Mar 2024 31 Des 2023
ASET ASSETS
ASET LANCAR CURRENT ASSETS
2c, 2e,
Kas dan setara kas 2o, 4 8.184.831.877 20.954.239.494 Cash and cash equivalent
Piutang usaha 2c, 2d, Trade receivables
Pihak berelasi 5, 31b 17.987.582.634 26.744.278.202 Related party
Pihak ketiga – neto 5 71.342.731.301 88.018.382.049 Third parties – net
Persediaan – neto 2f, 6 84.093.888.592 61.148.613.149 Inventories – net
Uang muka pembelian 2g, 7 150.000.000 154.229.561 Advance payments
Biaya dibayar di muka 2h, 8 673.238.462 367.355.594 Prepaid expenses
Aset lancar lainnya 2s, 9 1.738.000.000 2.022.500.000 Other current assets
Jumlah Aset Lancar 184.170.272.866 199.409.598.049 Total Current Assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Uang muka pembelian 2g, 7 102.463.565.993 6.621.676.576 Advance payments
Taksiran tagihan pajak Estimated claims for
penghasilan 2p, 32a 7.577.172.944 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 47.789.430.313 47.391.867.369 Fixed assets – net
Aset tak berwujud – neto 2j, 11 3.812.499 4.187.499 Intangible assets – net
Aset hak-guna – neto 2k, 12 1.726.661.694 2.087.129.780 Right-of-use assets – net
Jumlah Aset Tidak Lancar 160.411.618.314 60.012.089.834 Total Non-Current Assets
JUMLAH ASET 344.581.891.180 259.421.687.883 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)
31 MARET 2024 DAN 31 DESEMBER 2023 MARCH 31, 2024 AND DECEMBER 31, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31 Mar 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 78.585.946.475 90.835.045.755 Parties
Utang lain-lain – Pihak 2c, 2d, Other payables – Related
berelasi 31c - 635.424.320 Party
Utang pajak 2p, 32b 191.504.505 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 2.247.234.014 2.247.234.014 Financial institutions
Jumlah Liabilitas Jangka Total Current
Pendek 138.427.692.679 143.502.622.181 Liabilities
LIABILITAS JANGKA NON-CURRENT
PANJANG LIABILITIES
Hutang Bank 20.650.000.000 -
Liabilitas jangka panjang – Long-term
setelah dikurangi bagian liabilities –
jatuh tempo dalam satu net of current
tahun: 2c, maturities:
Lembaga keuangan 18 1.266.843.222 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 22.405.548.538 2.218.191.101 Liabilities
Jumlah Liabilitas 160.833.241.217 145.720.813.282 Total Liabilities
Page 3
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)
31 MARET 2024 DAN 31 DESEMBER 2023 MARCH 31, 2024 AND DECEMBER 31, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31 Mar 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 49.660.355.127 50.749.594.961 Unappropriated
Komponen ekuitas lainnya 2m, 22 (48.720.360) (48.720.360) Other equity component
Jumlah Ekuitas 183.748.649.963 113.700.874.601 Total Equity
JUMLAH LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 344.581.891.180 259.421.687.883 AND EQUITY
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 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 31 MARET 2024 DAN 31 MARET 2023 MARCH 31, 2024 AND MARCH 31, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31 Mar 2024 31 Mar 2023
PENJUALAN NETO 2n, 23 96.668.466.328 92.973.146.378 NET SALES
BEBAN POKOK COST OF
PENJUALAN 2n, 24 (85.905.815.762) (77.299.627.534) GOODS SOLD
LABA KOTOR 10.762.650.566 15.673.518.844 GROSS PROFIT
Pendapatan lain-lain 2n, 25 6.942.058 2.821.768 Other income
Beban penjualan 2n, 26 (4.958.547.598) (3.213.341.501) Selling expenses
Beban umum dan General and
administrasi 2n, 27 (4.300.957.784) (2.732.601.452) administrative expenses
Beban pendanaan 2n, 28 (1.838.956.811) (1.331.873.903) Financial expenses
Beban lain-lain 2n, 29 (760.370.266) 562.743.071 Other expenses
LABA (RUGI) SEBELUM INCOME (LOSS) BEFORE
TAKSIRAN BEBAN PROVISION FOR TAX
PAJAK (1.089.239.835) 8.961.266.827 EXPENSES
TAKSIRAN PROVISION FOR TAX
BEBAN PAJAK EXPENSES
Kini 2p, 32d - - Current
Tangguhan 2p, 32e - - Deferred
Taksiran beban pajak 2p, 32c - - Provision for tax expenses
LABA TAHUN INCOME FOR
BERJALAN (1.089.239.835) 8.961.266.827 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:
Keuntungan (kerugian) 2m, 19, Actuarial
aktuaria 22 - - gain (loss)
Pajak penghasilan terkait pos Income tax relating to item not
yang tidak akan to be reclassified to
direklasifikasi ke laba rugi 2p, 22 - - 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 (1.089.239.835) 8.961.266.827 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.
Page 5
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
31 MARET 2024 MARCH 31, 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 2022 61.500.000.000 1.000.000.000 30.103.025.904 - 92.603.025.904 Balance as of December 31, 2022
Cadangan wajib 21 - 500.000.000 (500.000.000) - - Mandatory reserve
Pembayaran dividen 21 - - (6.500.000.000) - (6.500.000.000) Dividend payment
Laba (rugi) komprehensif Comprehensive income (loss) for
tahun berjalan - - 27.646.569.057 (48.720.360) 27.597.848.697 the year
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
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.
Page 6
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 31 MARET 2024 DAN 31 DESEMBER 2023 MARCH 31, 2024 AND DECEMBER 31, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31 Mar 2024 31 Des 2023
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan kas dari Cash receipt
pelanggan 5, 23 132.734.256.577 448.540.419.401 from customers
Pembayaran kas kepada Cash paid
pemasok (212.285.925.263) (404.652.130.740) to suppliers
Pembayaran kas kepada Cash paid to
direksi dan karyawan 27 (6.444.369.460) (6.618.522.696) directors and employees
Penerimaan bunga 25 6.941.038 20.499.700 Receipt from interest income
Pembayaran bunga 28 (1.622.392.435) (4.873.109.404) Payment of interest expense
Pembayaran pajak 32 (2.167.082.540) (9.884.438.796) Payment of taxes
Kas Bersih yang Diperoleh Net Cash Provided by
dari Aktivitas Operasi (89.778.572.083) 22.532.717.465 Operating Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTING ACTIVITIES
Uang muka pembelian Advances for
aset tetap 7 (25.762.878.020) (6.621.676.576) fixed asset
Perolehan aset tetap 10 (881.981.618) (7.858.674.084) Acquisitions of fixed assets
Penjualan aset tetap 10 - 400.270.270 Proceed from sale of fixed assets
Kas Bersih yang Digunakan Net Cash
untuk Aktivitas Investasi (26.644.859.638) (14.080.080.390) 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 (350.000.000) (2.069.444.444) Payments of bank loans
Pembayaran liabilitas sewa 16 (333.333.333) (1.178.773.185) Payments of lease liabilites
Pembayaran utang lembaga Payments of
keuangan 18 (462.642.563) (1.317.090.102) financial institution loans
Setoran modal 20 73.800.000.000 - Paid up capital
Pembayaran dividen 21 - (6.500.000.000) Dividend payment
Kas Bersih yang Diperoleh Net Cash
dari (Digunakan untuk) Provided
Aktivitas Pendanaan 103.654.024.104 (6.065.307.731) by (Used in) Financing Activities
KENAIKAN BERSIH KAS NET INCREASE IN CASH
DAN SETARA KAS (12.769.407.617) 2.387.329.344 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 8.184.831.877 20.954.239.494 AT END OF YEAR
Page 7
1. KAS DAN SETARA KAS 1. CASH AND CASH EQUIVALENT
Akun ini terdiri dari: This account consists of:
31 Mar 2024 31 Des 2023
Kas Cash on hand
Rupiah 44.013.100 14.869.100 Rupiah
Bank Cash in Banks
Rupiah Rupiah
PT Bank Central Asia Tbk 277.234.843 15.674.004.350 PT Bank Central Asia Tbk
PT Bank CIMB Niaga Tbk 31.970.994 26.668.634 PT Bank CIMB Niaga Tbk
PT Bank Mandiri (Persero) Tbk 26.796.470 25.412.012 PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 6.012.715 1.119.200 (Persero) Tbk
PT Bank Mayapada 6.810.126.854 - PT Bank Mayapada
Dolar Amerika Serikat United Stated Dollar
PT Bank Central Asia Tbk 284.406.597 4.191.851.047 PT Bank Central Asia Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk - - (Persero) Tbk
Yuan China Chinese Yuan
PT Bank Central Asia Tbk 120.852.079 436.896.936 PT Bank Central Asia Tbk
Sub-jumlah 7.601.413.662 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 8.184.831.877 20.954.239.494 Total
Pada tanggal 31 Maret 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.
Tidak terdapat saldo kas dan setara kas kepada pihak There are no cash and cash equivalent to related
berelasi. parties.
Pada tanggal 31 Maret 2024 dan 31 Desember 2023, As of March 31, 2024 and December 31, 2023, there
tidak 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:
31 Mar 2024 31 Des 2023
Pihak Berelasi Related Party
PT IP Selaras 17.987.582.634 26.744.278.202 PT IP Selaras
Pihak Ketiga Third Parties
PT SU Grafika 16.180.217.521 12.003.720.956 PT SU Grafika
CV Alea Grafika 6.136.979.793 9.610.755.583 CV Alea Grafika
CV Sinar Bahagia 8.767.465.589 9.222.915.880 CV Sinar Bahagia
CV Warna Bali 3.573.420.942 5.886.790.527 CV Warna Bali
CV MG Indonesia 3.200.817.572 -
Page 8
31 Mar 2024 31 Des 2023
CV Ppk Surabaya 1.602.137.236 4.999.917.785 CV Ppk Surabaya
PT AJ Primata 2.415.815.566 4.334.392.788 PT AJ Primata
PT RD Printing 1.634.959.037 2.933.459.702 PT RD Printing
CV Warna Jogja 1.922.892.808 2.735.921.271 CV Warna Jogja
CV Nozzle - 2.495.215.208 CV Nozzle
CV MS Distribusindo 1.980.403.246 2.397.790.887 CV MS Distribusindo
Juryanvl Tumewu - 2.384.812.827 Juryanvl Tumewu
CV Warna Makassar 2.293.294.271 2.138.528.275 CV Warna Makassar
CV Papertech - 1.696.266.236 CV Papertech
CV SD Printing 1.524.567.760 - PT IN Sukses
Lain-lain (masing-masing Others (each below
di bawah Rp 1.500.000.000) 22.197.729.809 27.265.863.973 Rp 1,500,000,000)
Sub – jumlah 73.430.701.150 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 71.342.731.301 88.018.382.049 Sub – total
Jumlah – Neto 89.330.313.935 114.762.660.251 Total – Net
Analisis umur piutang usaha adalah sebagai berikut: Analysis of aging schedule of trade receivables were
as follows:
31 Mar 2024 31 Des 2023
Belum jatuh tempo 47.212.902.772 103.838.579.857 Not yet due
Jatuh tempo: Due:
1 - 30 hari 38.267.840.652 10.171.921.514 1 - 30 days
31 - 60 hari 3.770.792.361 614.032.048 31 - 60 days
61 - 90 hari 1.883.496 218.687.876 61 - 90 days
Diatas 90 hari 2.007.408.805 2.007.408.805 Over 90 days
Sub-jumlah 91.418.283.784 116.850.630.100 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 89.330.313.935 114.762.660.251 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:
31 Mar 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.
Page 9
Berdasarkan hasil penelaahan terhadap keadaan akun Based on a review of the trade receivables as of
piutang usaha pada tanggal 31 Maret 2024, manajemen March 31, 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:
31 Mar 2024 31 Des 2023
Barang dagangan Merchandise
Banner 74.577.242.305 54.576.435.592 Banner
Display 4.116.732.716 2.966.103.705 Display
PVC Board 3.111.336.132 2.488.491.146 PVC Board
Tinta 3.172.559.623 2.001.564.889 Ink
Sub – jumlah 84.977.870.775 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 84.093.888.592 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 85.799.012.762 dan Rp 388.069.681.860, to Rp 89,799,012,762 and Rp 388,069,681,860, for
masing-masing untuk tahun yang berakhir pada tanggal- the years ended March 31, 2024 and December 31,
tanggal 31 Maret 2024 dan 31 Desember 2023. 2023, respectively.
Pada tanggal 31 Desember 2023 dan 2022, manajemen As of December 31, 2023 and 2022, The Entity’s
Entitas berkeyakinan bahwa cadangan kerugian atas management believes that the allowance in declining
penurunan nilai persediaan cukup untuk menutup segala value of 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:
31 Mar 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 71.266.283.863 - Purchase of inventories
Uang muka pembelian Advance for purchase
aset tetap 31.197.282.130 6.621.676.576 of fixed asset
Jumlah 102.613.565.993 6.775.906.137 Total
Page 10
5. BIAYA DIBAYAR DI MUKA 5. PREPAID EXPENSES
Akun ini merupakan biaya asuransi dibayar dimuka This account represents prepaid insurance costs
sebesar Rp 673.238.462 dan Rp 367.355.594, masing- amounting to Rp 673,238,462 and Rp 367,355,594,
masing pada tanggal 31 Maret 2024 dan 31 Desember respectively on March 31, 2024 and December 31,
2023. 2023.
6. ASET LANCAR LAINNYA 6. OTHER CURRENT ASSETS
Akun ini terdiri dari: This account consists of:
31 Mar 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)
Emisi IPO Emission of IPO
Emisi IPO - 2.022.500.000 Emission of IPO
Jumlah 1.738.000.000 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:
31 Maret 2024/ March 31, 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 - - 27.584.548.662 Landrights
Bangunan 8.710.740.392 - - 8.710.740.392 Buildings
Kendaraan 14.792.974.766 943.947.246 - 15.736.922.012 Vehicles
Inventaris kantor 753.940.541 89.882.518 - 843.823.059 Office equipment
Jumlah 51.842.204.361 1.033.829.764 - 52.876.034.125 Total
Akumulasi Accumulated
Penyusutan Depreciation
Kepemilikan Langsung Direct Ownership
Bangunan 869.302.947 108.884.256 - 978.187.203 Buildings
Kendaraan 3.121.180.899 485.469.059 - 3.606.649.958 Vehicles
Inventaris kantor 459.853.146 41.913.505 - 501.766.651 Office equipment
Jumlah 4.450.336.992 636.266.820 - 5.086.603.812 Total
Nilai Buku Neto 47.391.867.369 47.789.430.313 Net Book Value
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:
31 Mar 2024 31 Des 2023
Beban penjualan Selling expenses
(lihat Catatan 26) 485.469.059 1.226.662.990 (see Note 26)
Beban umum dan administrasi General and administrative
(lihat Catatan 27) 150.797.761 605.353.896 expenses (see Note 27)
Jumlah 636.266.820 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.
Page 12
8. ASET TAK BERWUJUD 8. INTANGIBLE ASSETS
Akun ini terdiri dari: This account consists of:
31 Maret 2024/ March 31, 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 16.613.478 375.000 - 16.988.478 software
Nilai Buku Neto 4.187.499 3.812.499 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:
31 Maret 2024/ March 31, 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 -
3.428.907.652 360.468.086 - - -
3.789.375.738 Buildings
Nilai Buku Neto 2.087.129.780 1.726.661.694 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
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:
31 Mar 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:
31 Mar 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 2023 Year 2023
Berdasarkan Akta Notaris No. 40 yang diaktakan oleh Based on Notarial Deed No. 40 by Notary Irawati
Irawati Njoto, S.H. pada tanggal 30 Maret 2023, Njoto, S.H. dated March 30, 2023, PT Bank Central
PT Bank Central Asia Tbk menyetujui: Asia Tbk agreed to:
Bunga per tahun/ Jatuh tempo/
Fasilitas/ Facilities Tujuan/ Purpose Batasan kredit/ Credit limit Interest per annum Due
Membiayai pembelian persediaan/ 1 Desember 2023/
Time Loan Revolving I Financing the purchase of inventories Rp 40.000.000.000 9,50% December 1, 2023
Membiayai pembelian persediaan/ 1 Desember 2023/
Time Loan Revolving II Financing the purchase of inventories Rp 9.000.000.000 9,50% December 1, 2023
Membiayai pembelian persediaan/ 1 Desember 2023/
Time Loan Revolving III Financing the purchase of inventories Rp 6.000.000.000 9,50% December 1, 2023
Membiayai perputaran usaha/ 1 Desember 2023/
Kredit Lokal/ Local Credit Financing of business operation Rp 10.000.000.000 9,50% December 1, 2023
PT Bank Central Asia Tbk merubah perjanjian tersebut PT Bank Central Asia Tbk amended the agreement by
dengan menambah jumlah aset agunan berupa sebidang the increasing the amount of collateral in a plot of land
tanah seluas 420 m2 atas nama Entitas dengan SHGB with an area of 420 m2 under the name of Entity with
No. 622 yang terletak di Asem Rowo, Surabaya, Jawa SHGB No. 622 located in Asem Rowo, Surabaya, East
Timur. Java.
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:
31 Mar 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
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
Page 14
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
11. UTANG USAHA – PIHAK KETIGA 11. TRADE PAYABLES – THIRD PARTIES
Akun ini terdiri dari: This account consists of:
31 Mar 2024 31 Des 2023
Pemasok luar negeri: Overseas supplier:
Pihak ketiga Third parties
HD Industrial Co., Ltd. 54.269.115.854 68.661.925.441 HD Industrial Co., Ltd
HDLNM Co., Ltd 22.758.679.596 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 78.290.021.033 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) 295.925.442 616.708.853 Rp 1,500,000,000)
Jumlah 78.585.946.475 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:
31 Mar 2024 31 Des 2023
Yuan China 67.368.019.902 88.854.718.351 Chinese Yuan
Dolar Amerika Serikat 10.922.001.131 1.363.618.551 United States Dollar
Rupiah 295.925.442 616.708.853 Rupiah
Jumlah 78.585.946.475 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:
31 Mar 2024 31 Des 2023
Belum jatuh tempo 41.051.907.486 80.118.778.850 Not yet due
Jatuh tempo: Due:
1 - 30 hari 32.644.551.572 10.584.478.516 1 - 30 days
31 - 60 hari 3.627.261.834 62.596.003 31 - 60 days
61 - 90 hari 1.262.225.583 69.192.386 61 - 90 days
Diatas 90 hari - - Over 90 days
Jumlah 86.149.848.134 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.
Page 15
12. BEBAN MASIH HARUS DIBAYAR 12. ACCRUED EXPENSES
Akun ini terdiri dari: This account consists of:
31 Mar 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
13. LIABILITAS SEWA 13. LEASE LIABILITIES
Akun ini terdiri dari: This account consists of:
31 Mar 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 31 Maret 2024 tidak ada perubahan atas As of March 31, 2024 no change on lease liabilities.
nilai 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
31 Desember 2023 dan 2022 adalah sebagai berikut: December 31, 2023 and 2022 are as follows:
31 Mar 2024 31 Des 2023
Saldo awal - 1.069.444.444 Beginning balance
Penambahan 21.000.000.000 - Addition
Pembayaran (350.000.000) (1.069.444.444) Payments
Saldo akhir 20.650.000.000 - Ending balance
15. UTANG LEMBAGA KEUANGAN 15. FINANCIAL INSTITUTION LOANS
Akun ini terdiri dari: This account consists of:
31 Mar 2024 31 Des 2023
PT BCA Finance 2.390.658.961 2.605.359.791 PT BCA Finance
PT Astra Auto Finance 1.123.418.275 1.371.360.008 PT Astra Auto Finance
PT BCA Multifinance - - PT BCA Multifinance
Jumlah 3.514.077.236 3.976.719.799 Total
Dikurangi: bagian yang jatuh Less: current maturity
tempo dalam satu tahun 2.247.234.014 2.247.234.014 Portion
Page 16
31 Mar 2024 31 Des 2023
Bagian jangka panjang 1.266.843.222 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”.
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.
31 Mar 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:
Page 17
31 Maret 2024/
March 31, 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
100,00100,00
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
(Lembar)/ Kepemilikan/
Number of Shares Issued and Percentage of Jumlah/
Fully Paid (Shares) Ownership (%) Total
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
31 Mar 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
Page 18
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
31 Mar 2024 31 Des 2023
Saldo awal 59.749.594.961 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 (1.089.239.835} 27.646.569.060 Income (Loss) for the year
Saldo akhir 49.660.355.126 50.749.594.961 Ending balance
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:
31 Mar 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:
31 Mar 2024 31 Mar 2023
Produk Products
Banner 91.327.637.246 87.106.576.992 Banner
Display 2.315.303.243 1.753.712.575 Display
Tinta 2.140.681.466 3.007.982.753 Ink
PVC Board 1.551.714.244 1.307.318.210 PVC Board
Sub-jumlah 97.335.336.198 93.175.590.530 Sub-total
Dikurangi: Less:
Retur penjualan (666.869.870) (202.444.152) Sales return
Jumlah – Neto 96.668.466.328 92.973.146.378 Total – Net
Page 19
Rincian penjualan berdasarkan sifat hubungan adalah The details of sales based on nature of relationship are
sebagai berikut: as follows:
31 Mar 2024 31 Mar 2024
Related party
Pihak berelasi 15.399.840.701 12.908.823.220 (see Note 31)
Pihak ketiga 81.268.625.627 80.064.323.158 Third parties
Jumlah 96.668.466.328 92.973.146.378 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:
31 Mar 2024 31 Mar 2023
PT IP Selaras PT IP Selaras
(lihat Catatan 31) 15.399.840.701 12.908.823.220 (see Note 31)
PT SU Grafika 12.753.503.982 -
CV Alea Gravika - 11.400.679.617 CV Alea Gravika
Jumlah 28.153.344.683 24.309.502.837 Total
Persentase dari total Percentage from
penjualan bersih 29,13% 26,15% 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:
31 Mar 2024 31 Mar 2023
Perdagangan Trading
Saldo awal Inventory beginning
persediaan 62.032.595.332 43.172.641.377 balance
Pembelian 108.744.288.205 92.932.430.648 Purchases
Saldo akhir Inventories ending
persediaan (84.977.870.775) (58.915.419.408) balance of year
Beban langsung 106.803.000 109.974.917 Direct costs
Beban pokok penjualan 85.905.815.762 77.299.627.534 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
31 Mar 2024 31 Mar 2023
HD Industrial Co., Ltd 60.914.116.510 37.419.097.865 HD Industrial Co., Ltd
HDLNM Co., Ltd 17.357.254.840 15.845.386.243 HDLNM Co., Ltd
BD Industrian Co., Ltd 15.246.319.629 31.689.472.710 BD Industrian Co., Ltd
Jumlah 93.517.690.979 84.953.956.818 Total
Persentase/ Percentage
31 Mar 2024 31 Mar 2023
HD Industrial Co., Ltd 56,47% 40,26% HD Industrial Co., Ltd
HDLNM Co., Ltd 16,09% 17,05% HDLNM Co., Ltd
BD Industrian Co., Ltd 14,13% 34,10% BD Industrian Co., Ltd
Jumlah 86,69% 91,41% Total
Page 20
22. PENDAPATAN LAIN-LAIN 22. OTHER INCOME
Rincian pendapatan lain-lain adalah sebagai berikut: The details of other income are as follows:
31 Mar 2024 31 Mar 2023
Pendapatan bunga 6.941.038 1.912.155 Interest income
Laba penjualan aset tetap Gain on sale of fixed assets
(lihat Catatan 10) - - (see Note 10)
Lain-Lain 1.020 909.613 Miscellanous
Jumlah 6.942.058 2.821.768 Total
23. BEBAN PENJUALAN 23. SELLING EXPENSES
Rincian beban penjualan adalah sebagai berikut: The details of selling expenses are as follows:
31 Mar 2024 31 Mar 2023
Transportasi dan pengiriman 979.809.971 638.210.277 Transportion and shipping
Perjalanan dinas 2.240.129.208 1.092.627.011 Travelling
Perbaikan dan pemeliharaan 772.681.306 334.990.145 Repairs and maintenance
Komisi 466.914.054 866.712.704 Commision
Penyusutan aset tetap Depreciation of fixed
(lihat Catatan 10) 485.469.059 280.801.364 assets (see Note 10)
Lain-lain 13.544.000 - Others
Jumlah 4.958.547.598 3.213.341.501 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:
31 Mar 2024 31 Mar 2023
Gaji dan tunjangan 2.023.472.331 1.387.797.671 Salaries and benefits
Perbaikan dan pemeliharaan 1.353.759.208 381.472.662 Repairs and Maintenance
Pajak, perizinan dan retribusi 62.654.372 223.259.941 Taxes, permits and levies
Penyusutan aset-hak-guna Depreciation of right-of-use assets
(lihat Catatan 12) 360.468.086 153.568.071 (see Note 12)
Keperluan kantor 242.260.729 161.406.208 Office supplies
Penyusutan aset tetap Depreciation of fixed
(lihat Catatan 10) 150.797.761 149.728.134 assets (see Note 10)
Jasa profesional 16.500.000 103.500.000 Professional fee
Imbalan kerja (lihat Catatan 19) - - Employee benefit (see Note 19)
Sewa 1.050.000 1.050.000 Rent
Penyusutan aset tak berwujud Amortization of
(lihat Catatan 11) 375.000 1.300.062 intangible assets (see Note 11)
Lain-lain 89.620.297 169.518.703 Others
Jumlah 4.300.957.784 2.732.601.452 Total
Page 21
25. BEBAN PENDANAAN 25. FINANCIAL EXPENSES
Rincian beban pendanaan adalah sebagai berikut: The details of financial expenses are as follows:
31 Mar 2024 31 Mar 2023
Bunga bank 1.622.392.435 1.161.579.497 Bank interest
Administrasi kredit 216.564.376 154.875.233 Credit administration
Liabilitas sewa (lihat Catatan 16) - 15.419.173 Lease liabilities (see Note 16)
Lembaga keuangan Financial institution
(lihat Catatan 18) - - (see Note 18)
Jumlah 1.838.956.811 1.331.873.903 Total
26. BEBAN LAIN-LAIN 26. OTHER EXPENSES
Rincian beban lain-lain adalah sebagai berikut: The details of other expenses are as follows:
31 Mar 2024 31 Mar 2023
Rugi (Laba) selisih kurs 760.484.881 (562.744.931) 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 (114.614) 1.860 Others
Jumlah 760.370.267 (562.743.071) 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:
31 Mar 2024 31 Des 2023
Tahun 2022 1.261.868.783 1.261.868.783 Year 2022
Tahun 2023 1.536.434.956 1.536.434.956 Year 2023
Jumlah 2.798.303.739 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:
31 Mar 2024 31 Des 2023
Pajak Penghasilan Income Tax
Pasal 21 75.409.004 49.234.356 Article 21
Pasal 23 12.832.995 23.706.589 Article 23
Pasal 4 (2) 38.020.834 4.687.292 Article 4 (2)
Pasal 25 - - 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 - 1.221.040.290 Value Added Tax
Page 22
31 Mar 2024 31 Des 2023
Jumlah 191.504.505 1.363.910.407 Total
c. Taksiran Beban Pajak c. Provision for Tax Expenses
Akun ini terdiri dari: This account consists of:
31 Mar 2024 31 Des 2023
Kini - (8.090.053.840) Current
Tangguhan - 55.363.770 Deferred
Jumlah - (8.034.690.070) Total
d. Pajak Tangguhan d. Deferred Tax
Perusahaan untuk periode sampai 31 Maret 2024 The company for the period until March 31, 2024
mencatat kerugian bersih sebesar Rp 1.089.239.903 recorded a net loss of IDR 1,089,239,903 so that
sehingga pajak tangguhan kini adalah Nol. Tetapi the deferred tax current is zero. However, the
perusahaan tetap optimis mencatakan laba untuk company remains optimistic about recording
periode-periode berikutnya, dimana Laba kena pajak profits for the next periods, where the reconciled
hasil rekonsiliasi untuk tahun yang berakhir pada taxable profit for the year ending in 2024 will be
2024 nanti akan menjadi dasar dalam pengisian SPT the basis for filling out the Corporate Income Tax
Tahunan PPh Badan yang disampaikan kepada Annual Tax Return submitted to the taxation
otoritas perpajakan. authority
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.
Names mentioned 36 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 ×3
unresolved
org
PT IP Selaras Pihak
p.7
unresolved
org
PT SU Grafika
p.7 ×2
unresolved
org
PT SU Grafika CV Alea Grafika
p.7
unresolved
org
PT AJ Primata
p.8 ×2
unresolved
org
PT RD Printing
p.8
unresolved
org
PT RD Printing CV Warna Jogja
p.8
unresolved
org
PT IN Sukses Lain-lain
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
person
Notary Irawati Irawati Njoto
p.13
unresolved
person
Njoto
p.13
unresolved
org
PT Bank Central
p.13
unresolved
org
Asia Tbk
p.13
unresolved
org
HD Industrial 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
BD Industrian Co., Ltd
p.19 ×4
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