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Penjelasan Perubahan Aset Q1 2024_ELIT.pdf

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Page 1
 ‭Jakarta, 25 April 2024‬                                      ‭Jakarta, 25‬‭th‬ ‭April 2024‬

 ‭PENJELASAN‬‭PERSEROAN‬‭ATAS‬‭PERUBAHAN‬                      ‭THE‬ ‭COMPANY‬ ‭EXPLANATION‬ ‭ON‬ ‭CHANGES‬
  ‭LEBIH‬ ‭DARI‬ ‭20%‬ ‭PADA‬ ‭TOTAL‬ ‭ASET‬ ‭&‬                ‭MORE‬ ‭THAN‬ ‭20%‬ ‭IN‬ ‭TOTAL‬ ‭ASSET‬ ‭AND‬
   ‭LIABILITAS‬ ‭DALAM‬ ‭LAPORAN‬ ‭KEUANGAN‬                     ‭LIABILITIES‬    ‭IN‬ ‭THE‬  ‭CONSOLIDATED‬
    ‭KONSOLIDASIAN‬ ‭PER‬ ‭31‬ ‭MARET‬ ‭2024‬ ‭(TIDAK‬            ‭FINANCIAL‬ ‭STATEMENTS‬ ‭31‬‭th‬ ‭MARCH‬ ‭2024‬
     ‭DIAUDIT)‬                                                    ‭(UNAUDITED).‬

 ‭Pada Aset:‬                                                  ‭On the Asset:‬


 ‭1. Piutang Usaha‬                                            ‭1.‬ ‭Trade Receivables‬

 ‭Piutang‬ ‭Usaha‬ ‭mengalami‬ ‭kenaikan‬ ‭sebesar‬ ‭Rp‬       ‭Trade‬‭Receivables‬‭increased‬‭by‬‭Rp‬‭44.57‬‭billion‬‭or‬
  ‭44,57‬ ‭miliar‬ ‭atau‬ ‭sebesar‬ ‭92,24%‬ ‭dikarenakan‬      ‭92.24%‬‭due‬‭to‬‭increased‬‭sales‬‭in‬‭the‬‭current‬‭year,‬
   ‭meningkatnya‬ ‭penjualan‬ ‭di‬ ‭tahun‬ ‭berjalan,‬           ‭especially sales of managed services.‬
    ‭terutama penjualan managed services.‬


 ‭2. Piutang lain‬                                             ‭2.‬ ‭Other Receivable‬

 ‭Penurunan‬‭piutang‬‭lain‬‭sebesar‬‭Rp‬‭4,35‬‭miliar‬‭atau‬   ‭The‬ ‭decrease‬ ‭in‬ ‭other‬ ‭receivables‬ ‭amounted‬ ‭to‬
  ‭sebesar‬ ‭57,14%‬ ‭utamanya‬ ‭karena‬ ‭penerimaan‬           ‭IDR‬‭4.35‬‭billion‬‭or‬‭57.14%,‬‭mainly‬‭due‬‭to‬‭receipt‬‭of‬
   ‭pembayaran piutang insentif di periode berjalan.‬            ‭payments‬ ‭for‬ ‭incentive‬ ‭receivables‬ ‭in‬ ‭the‬ ‭current‬
                                                                  ‭period.‬

 ‭3. Pajak Dibayar Dimuka‬                                     ‭3.‬ ‭Prepaid Taxes‬

 ‭Pajak‬ ‭Dibayar‬ ‭Dimuka‬ ‭mengalami‬ ‭kenaikan‬ ‭Rp‬        ‭Prepaid‬ ‭Taxes‬ ‭increased‬ ‭by‬ ‭Rp‬ ‭6.07‬ ‭billion‬ ‭or‬
  ‭6,07‬ ‭miliar‬ ‭atau‬ ‭sebesar‬ ‭20,94%‬ ‭dikarenakan‬       ‭20.94%‬ ‭due‬‭to‬‭the‬‭increase‬‭in‬‭value‬‭added‬‭tax‬‭in‬
   ‭kenaikan‬ ‭pajak‬ ‭pertambahan‬ ‭nilai‬ ‭di‬ ‭periode‬       ‭the current period.‬
    ‭berjalan.‬


 ‭4. Uang Muka dan Beban Dibayar di Muka‬                      ‭4.‬ ‭Advances and Prepaid Expenses‬

 ‭Uang‬‭Muka‬‭dan‬‭Biaya‬‭Dibayar‬‭Di‬‭Muka‬‭meningkat‬        ‭Advances‬‭and‬‭Prepaid‬‭Expenses‬‭increased‬‭by‬‭IDR‬
  ‭sebesar‬ ‭Rp‬ ‭9,65‬ ‭miliar‬ ‭atau‬ ‭85,30%‬ ‭terutama‬     ‭9.65‬‭billion‬‭or‬‭85.30%‬‭mainly‬‭due‬‭to‬‭an‬‭increase‬‭in‬
   ‭disebabkan‬ ‭oleh‬ ‭meningkatnya‬ ‭pembelian‬ ‭license‬      ‭the‬ ‭purchase‬ ‭of‬‭licenses‬‭for‬‭projects‬‭whose‬‭useful‬
    ‭untuk‬ ‭projek‬ ‭yang‬ ‭masa‬ ‭manfaatnya‬ ‭berakhir‬        ‭lives ended in 1 year.‬
     ‭dalam 1 tahun.‬


‭Total Aset:‬                                                  ‭Total Assets:‬

‭Total‬ ‭aset‬ ‭mengalami‬ ‭kenaikan‬ ‭sebesar‬ ‭Rp‬‭48,37‬    ‭Total‬‭assets‬‭have‬‭increased‬‭by‬‭Rp‬‭48.37‬‭billion‬‭or‬
 ‭miliar‬ ‭atau‬ ‭21.24%‬ ‭sebagian‬ ‭besar‬ ‭disumbang‬        ‭21.24%‬ ‭mostly‬ ‭contributed‬ ‭from‬ ‭the‬ ‭account‬
  ‭oleh akun yang dijelaskan di atas.‬                           ‭explained above.‬
Page 2
‭Pada Liabilitas:‬                                             ‭On the Liabilities:‬


‭1. Utang Dagang‬                                              ‭1.‬ ‭Trade Payables‬

‭Utang‬ ‭Usaha‬‭meningkat‬‭sebesar‬‭Rp‬‭24,33‬‭miliar‬         ‭Accounts‬ ‭Payable‬ ‭increased‬ ‭by‬ ‭Rp‬‭24.33‬‭billion‬
 ‭atau‬ ‭44,84%‬ ‭karena‬ ‭peningkatan‬ ‭biaya‬ ‭public‬        ‭or‬ ‭44.84%‬ ‭due‬ ‭to‬ ‭increased‬ ‭public‬ ‭cloud‬
  ‭cloud sejalan dengan peningkatan penjualan.‬                  ‭expenses in line with increased sales.‬


‭2.‬ ‭Utang Pajak‬                                             ‭2. Tax Payables‬

‭Utang‬‭pajak‬‭mengalami‬‭peningkatan‬‭sebesar‬‭529‬           ‭Tax‬ ‭payables‬ ‭increased‬ ‭by‬ ‭529‬ ‭million‬ ‭or‬
 ‭juta‬ ‭atau‬ ‭49,83%‬ ‭utamanya‬ ‭karena‬ ‭adanya‬            ‭49.83%,‬ ‭mainly‬ ‭due‬ ‭to‬ ‭an‬ ‭increase‬ ‭in‬ ‭PPh‬ ‭tax‬
  ‭kenaikan‬ ‭pada‬ ‭utang‬ ‭pajak‬ ‭PPh‬ ‭Pasal‬ ‭21‬ ‭dan‬     ‭payables‬ ‭Article‬ ‭21‬ ‭and‬ ‭PPh‬ ‭Article‬ ‭29‬ ‭in‬ ‭line‬
   ‭PPh‬ ‭Pasal‬ ‭29‬‭sejalan‬‭dengan‬‭peningkatan‬‭biaya‬        ‭with‬ ‭the‬ ‭increase‬ ‭in‬ ‭salary‬ ‭costs‬ ‭and‬ ‭also‬ ‭an‬
    ‭gaji dan juga peningkatan pendapatan.‬                        ‭increase in income.‬



‭3. Pembiayaan Konsumen – Jangka Pendek‬                       ‭3.‬ ‭Consumer finance - Short term‬

‭Pembiayaan‬ ‭Konsumen‬ ‭menurun‬ ‭sebesar‬ ‭Rp‬               ‭Consumer‬ ‭Financing‬ ‭decreased‬ ‭by‬ ‭IDR‬ ‭56.71‬
 ‭56,71‬‭juta‬‭atau‬‭42.86%‬‭dikarenakan‬‭jangka‬‭waktu‬        ‭million‬‭or‬‭42.86%‬‭due‬‭to‬‭the‬‭reduced‬‭term‬‭of‬‭the‬
  ‭pinjaman semakin berkurang.‬                                  ‭loan.‬


‭4. Pendapatan diterima di Muka‬                               ‭4. Unearned revenues‬

‭Pendapatan‬ ‭diterima‬ ‭dimuka‬ ‭meningkat‬ ‭sebesar‬         ‭Unearned‬ ‭revenues‬ ‭increased‬ ‭by‬ ‭IDR‬ ‭16.84‬
 ‭Rp‬ ‭16,84‬ ‭miliar‬ ‭atau‬ ‭sebesar‬ ‭112,77%‬ ‭sejalan‬     ‭billion‬ ‭or‬ ‭112.77%‬ ‭in‬ ‭line‬ ‭with‬ ‭the‬ ‭increase‬ ‭in‬
  ‭dengan kenaikan penjualan.‬                                   ‭sales.‬



‭Total Liabilitas:‬                                            ‭Total Liabilities:‬

‭Total‬ ‭liabilitas‬ ‭mengalami‬ ‭kenaikan‬ ‭sebesar‬ ‭Rp‬     ‭Total‬ ‭liabilities‬ ‭increased‬ ‭by‬ ‭Rp‬ ‭39.91‬ ‭billion‬ ‭or‬
 ‭39,91‬ ‭miliar‬ ‭atau‬ ‭36,99%‬ ‭sebagian‬ ‭besar‬            ‭36.99%‬ ‭mostly‬ ‭contributed‬ ‭from‬ ‭the‬ ‭account‬
  ‭disumbang oleh akun yang dijelaskan di atas.‬                 ‭explained above.‬
Page 3
‭Dampak‬ ‭perubahan‬ ‭tersebut‬ ‭terhadap‬ ‭kinerja‬          ‭The‬ ‭impact‬ ‭of‬ ‭these‬‭changes‬‭on‬‭the‬‭Company's‬
 ‭keuangan‬ ‭Perseroan‬ ‭pada‬ ‭tahun‬ ‭berjalan:‬ ‭Tidak‬     ‭financial‬ ‭performance‬ ‭in‬ ‭the‬ ‭current‬ ‭year:‬ ‭No‬
  ‭terdapat‬ ‭dampak‬ ‭material‬ ‭terhadap‬ ‭kinerja‬           ‭material‬ ‭impact‬ ‭towards‬ ‭the‬ ‭Company’s‬
   ‭keuangan Perseroan pada periode berjalan.‬                   ‭performance during the period.‬

‭Dokumen‬ ‭ini‬ ‭dibuat‬ ‭untuk‬ ‭memenuhi‬ ‭ketentuan‬       ‭This‬ ‭document‬ ‭was‬‭prepared‬‭to‬‭comply‬‭with‬‭the‬
 ‭pasal‬ ‭III.1.1.4‬ ‭Surat‬‭Keputusan‬‭Direksi‬‭PT‬‭Bursa‬    ‭provisions‬ ‭of‬ ‭article‬ ‭III.1.1.4‬ ‭Decree‬ ‭of‬ ‭the‬
  ‭Efek‬ ‭Indonesia‬ ‭nomor‬ ‭Kep-00066/BEI/09-2022‬            ‭Directors‬ ‭of‬ ‭PT‬ ‭Bursa‬ ‭Efek‬ ‭Indonesia‬ ‭number‬
   ‭tentang‬ ‭Perubahan‬‭Peraturan‬‭Nomor‬‭I-E‬‭tentang‬         ‭Kep-00066/BEI/09-2022‬ ‭concerning‬ ‭Amendment‬
    ‭Kewajiban Penyampaian Informasi.‬                            ‭to‬ ‭Rule‬ ‭Number‬ ‭I-E‬ ‭concerning‬ ‭Obligation‬ ‭to‬
                                                                   ‭Submit Information.‬

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