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PT CITRA BUANA PRASIDA, TBK
Laporan Keuangan Financial Statements
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
Pada Tanggal 31 Maret 2024 March 31, 2024
(Tidak Diaudit) (Unaudited)
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
Laporan Keuangan Financial Statements
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
Pada Tanggal 31 Maret 2024 dan 2023 (Tidak Diaudit) March 31, 2024 and 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Halaman/
DAFTAR ISI Page TABLE OF CONTENT
I. SURAT PERNYATAAN DIREKSI I. DIRECTOR'S STATEMENT LETTER
II. DAFTAR ISI i II. TABLE OF CONTENT
III. LAPORAN POSISI KEUANGAN 1-2 III. STATEMENTS OF FINANCIAL POSITION
IV. LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF 3 IV. STATEMENTS OF PROFIT OR LOSS AND OTHER
LAIN COMPREHENSIVE INCOME
V. LAPORAN PERUBAHAN EKUITAS 4 V. STATEMENTS OF CHANGES IN EQUITY
VI. LAPORAN ARUS KAS 5 VI. STATEMENTS OF CASH FLOWS
VII. CATATAN ATAS LAPORAN KEUANGAN 6 - 21 VII. NOTES TO FINANCIAL STATEMENTS
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Per 31 Maret 2024 (Tidak Diaudit) Dan 31 Desember 2023 As of March 31, 2024 (Unaudited) And December 31, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Note s 31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
ASET ASSETS
Aset Lancar Current Assets
Kas dan Setara Kas 1 77.527.800.172 88.722.573.743 Cash and Cash Equivalents
Piutang Usaha Trade Receivables
Pihak Ketiga 2 23.971.109.764 25.756.010.348 Third Parties
Pendapatan Yang Masih
Harus Diterima 3 502.691 564.904 Accrued Revenues
Persediaan 4 21.321.367.675 22.616.424.886 Inventories
Biaya Dibayar Dimuka 5 4.846.383.066 4.307.544.353 Prepaid Expenses
Uang Muka 5 59.097.248.485 32.323.379.456 Advances
Pajak Dibayar Dimuka 13a 1.932.386.329 1.862.124.707 Prepaid Taxes
Piutang Lain-lain Other Receivables
Pihak Ketiga 6 6.841.920 12.841.920 Third Parties
Jumlah Aset Lancar 188.703.640.101 175.601.464.317 Total Current Assets
Aset Tidak Lancar Non-Current Assets
Properti Investasi - Setelah Investment Properties - Net
Dikurangi Akumulasi Less Accumulated
Penyusutan Sebesar Depreciation
Rp 26.906.422.716 Rp 26.906.422.716
Pada 31 Maret 2024, As of March 31, 2024
dan Rp25.202.201.752 and Rp 25.202.201.752
Pada 31 Desember 2023. 7 105.946.845.627 107.651.066.591 As of December 31, 2023.
Aset Tetap - Setelah Fixed Assets - Net Less
Dikurangi Akumulasi Accumulated
Penyusutan Sebesar Depreciation
Rp3.912.271.100 Rp3.912.271.100
Pada 31 Maret 2024, As of March 31, 2024
dan Rp 3.722.175.465 and Rp3.722.175.465
Pada 31 Desember 2023. 8 4.732.685.666 4.910.943.801 As of December 31, 2023.
Aset Hak Guna - Setelah Right of Use Assets - Net
Dikurangi Akumulasi Less Accumulated
Penyusutan Sebesar Depreciation
Rp49.398.379.672 Rp49.398.379.672
Pada 31 Maret 2024, As of March 31, 2024
dan Rp49.218.760.602 and Rp49.218.760.602
Pada 31 Desember 2023. 9 12.053.766.302 12.233.385.372 As of December 31, 2023.
Aset Tidak Berwujud - Setelah Intangible Assets - Net
Dikurangi Akumulasi Less Accumulated
Amortisasi Sebesar Amortization
Rp5.562.500 Rp5.562.500
Pada 31 Maret 2024, 10 24.437.500 25.562.500 As of March 31, 2024
dan Rp 4.437.500 and Rp4.437.500
Pada 31 Desember 2023. As of December 31, 2023.
Aset Tidak Lancar Lainnya Other Non Current Assets
Pihak Ketiga 11 528.692.062 528.692.062 Third Parties
Jumlah Aset Tidak Lancar 123.286.427.156 125.349.650.326 Total Non Current Assets
JUMLAH ASET 311.990.067.257 300.951.114.643 TOTAL ASSETS
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements which are an integral part of these financial statements taken as a whole
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Per 31 Maret 2024 (Tidak Diaudit) Dan 31 Desember 2023 As of March 31, 2024 (Unaudited) And December 31, 2023
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Note s 31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Liabilitas Jangka Pendek Short Term Liabilities
Utang Usaha Trade Payables
Pihak Ketiga 12 362.175.453 26.798.550 Third Parties
Utang Pajak 13b 824.709.544 1.396.605.888 Tax Payables
Utang Lain-lain 14 9.754.527.567 11.160.660.542 Other Payables
Pendapatan Diterima Dimuka 15 29.897.826.394 30.005.328.980 Unearned Revenue
Beban Yang Masih Harus Dibayar 16 871.827.151 649.891.649 Accrued Expenses
Bagian Lancar Utang Bank 17 4.262.239.655 4.228.176.920 Current Portion of Bank Loans
Bagian Lancar Liabilitas Sewa 18 4.379.928.459 4.428.446.205 Current Portion of Lease Liabilities
Jumlah Liabilitas Jangka Pendek 50.353.234.223 51.895.908.734 Total Short Term Liabilities
Liabilitas Jangka Panjang Long Term Liabilities
Utang Bank 17 15.348.327.592 16.770.878.681 Bank Loans
Liabilitas Sewa 18 4.007.220.217 4.033.594.233 Lease Liabilities
Liabilitas Imbalan Kerja 19 1.708.315.077 1.708.315.077 Employee Benefit Liabilities
Jumlah Liabilitas Jangka Panjang 21.063.862.886 22.512.787.991 Total Long Term Liabilities
Jumlah Liabilitas 71.417.097.109 74.408.696.725 Total Liabilities
Ekuitas Equity
Modal Dasar 4.340.000.000 Authorized Capital 4.340.000.000
Lembar Saham Dengan Nilai Shares With Nominal Value
Nominal Rp100 Per Lembar Rp100 Per Share. Issued and
Saham. Modal Ditempatkan Fully Paid. Capital of
dan Disetor Penuh sebanyak 1.356.250.000 Shares as of
1.356.250.000 Lembar Saham After the Initial Public Offering
Setelah Penawaran Umum of Shares
Perdana Saham on January 06, 2023
Pada 06 Januari 2023
Lembar Saham Dengan Nilai Shares With Nominal Value
Nominal Rp100 Per Lembar Rp100 Per Share. Issued and
Saham. Modal Ditempatkan Fully Paid. Capital of
dan Disetor Penuh sebanyak 1.085.000.000 Shares
1.085.000.000 Lembar Saham on December 31, 2022.
Pada 31 Desember 2022. 20 135.625.000.000 135.625.000.000 - 0
Tambahan Modal Disetor Additional Paid in Capital
- Setelah Dikurangi Less Issuance Costs
Biaya Emisi Sebesar Rp.2.877.523.704
Rp.2.877.523.704 21 10.684.976.296 10.684.976.296 -
Saldo Laba 22 Retained Earnings
Ditentukan Penggunaannya 24.368.710.577 24.368.710.577 Appropriated
-
Tidak Ditentukan Penggunaannya 69.231.579.287 55.201.027.057 Unappropriated
Keuntungan Pengukuran Kembali Gain on Remeasurement
Liabilitas Imbalan Kerja 662.703.988 662.703.988 of Employee Benefit Liabilities
Jumlah Ekuitas 240.572.970.148 226.542.417.918 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 311.990.067.257 300.951.114.643 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements from an integral part of these financial statements taken as a whole
2
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Note s 31 Maret 2024 31 Maret 2023
March 31, 2024 March 31, 2023
PENDAPATAN 23 24.854.603.069 7.927.509.614 REVENUE
BEBAN POKOK PENJUALAN 24 (7.102.276.077) (3.674.768.618) COST OF GOODS SOLD
LABA KOTOR 17.752.326.992 4.252.740.996 GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Beban Penjualan 25 (381.143.716) (278.169.063) Sales Expenses
Beban Umum dan Administrasi 26 (1.383.935.112) (1.171.733.178) Administration Expenses
Beban Operasional 27 (1.241.800.952) (827.608.703) Operating Expenses
Pendapatan Operasional Lainnya 28 146.182.203 118.627.971 Other Operating Income
Beban Operasional Lainnya 28 (2.551) (502.148) Other Operating Expense
Jumlah Beban Usaha (2.860.700.128) (2.159.385.120) Total Operating Expenses
LABA USAHA 14.891.626.863 2.093.355.876 OPERATING INCOME
PENDAPATAN DAN BEBAN KEUANGAN FINANCE INCOME AND EXPENSE
Pendapatan Keuangan 29 1.343.558.629 696.841.651 Finance Income
Beban Keuangan 29 (882.071.432) (964.318.544) Finance Expense
Jumlah Pendapatan dan Total Finance Income
Beban Keuangan 461.487.197 (267.476.893) and Expense
LABA SEBELUM PAJAK 15.353.114.060 1.825.878.983 INCOME BEFORE TAX
BEBAN PAJAK PENGHASILAN INCOME TAX EXPENSES
Pajak Penghasilan 30 (1.322.561.830) (439.680.602) Current Tax
Jumlah Beban Pajak
Penghasilan (1.322.561.830) (439.680.602) Total Income Tax Expenses
LABA SETELAH PAJAK 14.030.552.230 1.386.198.381 INCOME AFTER TAX
PENGHASILAN KOMPREHENSIF
LAIN OTHER COMPREHENSIVE INCOME
Total Penghasilan Total Other
Komprehensif Lain Comprehensive Income
- -
JUMLAH PENGHASILAN
KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 14.030.552.230 1.386.198.381 INCOME FOR THE YEAR
LABA BERSIH PER SAHAM 31 10,35 2 NET INCOME PER SHARE
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements from an integral part of these financial statements taken as a whole
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Keuntungan
Pengukuran Kembali
Liabilitas Imbalan
Saldo Laba/ Retained Earnings Kerja/ Gain on
Agio Saham/ Ditentukan Tidak Ditentukan Remeasurement of
Catatan/ Modal Saham/ Paid In Capital In-Exess Penggunaannya/ Penggunaannya/ Employee Benefit Jumlah Ekuitas/
Notes Capital Stock Of Par Value Appropriated Unappropriated Liabilities Total Equity
Saldo Per 01 Januari 2023 20 108.500.000.000 - 21.700.000.000 17.842.807.342 577.192.300 148.619.999.642 Balance as of January 01, 2023
Penerbitan Saham Baru 20, 21 27.125.000.000 10.684.976.296 - - - 37.809.976.296 Capitalizing the Retained Earnings
Laba Tahun Berjalan - - 1.386.198.381 - 1.386.198.381 Income For The Year
Saldo Per 31 Maret 2023 135.625.000.000 10.684.976.296 21.700.000.000 19.229.005.723 577.192.300 187.816.174.319 Balance as of March 31, 2023
Saldo Per 01 Januari 2024 135.625.000.000 10.684.976.296 24.368.710.577 55.201.027.057 662.703.988 226.542.417.918 Balance as of January 01, 2024
Laba Tahun Berjalan 22 - - - 14.030.552.230 - 14.030.552.230 Income For The Year
Saldo Per 31 Maret 2024 135.625.000.000 10.684.976.296 24.368.710.577 69.231.579.287 662.703.988 240.572.970.148 Balance as of March 31, 2024
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements from an integral part of these financial statements taken as a whole
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31 Maret 2024 31 Maret 2023
March 31, 2024 March 31, 2023
CASH FLOWS FROM
ARUS KAS DARI AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan Kas Dari Pelanggan 27.973.659.575 19.219.788.721 Cash Receipt from Customer
Pembayaran Kas Kepada Pemasok (3.109.078.182) (5.071.704.381) Cash Payment to Supplier
Pembayaran Kas Operasional Lainnya (792.582.776) (486.809.016) Cash Payment Other Operating
Pembayaran Kas Kepada Karyawan (1.179.893.905) (1.009.791.319) Cash Payment to Employees
Pembayaran Pajak 13 (3.336.576.196) (3.321.524.895) Tax Payment
Arus Kas Yang Diperoleh Dari Net Cash Provided By
Aktivitas Operasi 19.555.528.517 9.329.959.110 Operating Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTMENT ACTIVITIES
Perolehan Aset Tetap 8 (8.733.500) (10.753.800) Acquisition of Fixed Assets
Uang Muka 5 (27.595.329.365) (11.250.924.818) Advances
Arus Kas Yang Digunakan Untuk Net Cash Used In
Aktivitas Investasi (27.604.062.865) (11.261.678.618) Investment Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Pembayaran Utang Bank 17 (2.051.102.717) (1.981.023.183) Payments Bank Loan
Penerimaan Dari Pihak Ketiga - 843.607.146 Receipts From Third Parties
Pembayaran Ke Pihak Ketiga (1.020.244.744) (526.922.254) Payments To Third Parties
Penerimaan (Pembayaran) Receipts (Payments)
Liabilitas Sewa (74.891.762) (70.542.830) Lease Liabilities
Pembayaran Dari Pembelian Payment from the Purchase
Saham Treasuri 18 - 39.937.580.000 of Treasury Stock
Arus Kas Yang Digunakan Untuk Net Cash Used In
Aktivitas Pendanaan (3.146.239.223) 38.202.698.879 Financing Activities
KENAIKAN BERSIH KAS DAN NET INCREASE CASH AND CASH
SETARA KAS (11.194.773.571) 36.270.979.371 EQUIVALENT
SALDO KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENT AT
AWAL TAHUN 1 88.722.573.743 24.489.638.472 THE BEGINNING OF YEAR
SALDO KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENT AT
AKHIR TAHUN 1 77.527.800.172 60.760.617.843 THE END OF YEAR
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements from an integral part of these financial statements taken as a whole
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. KAS DAN SETARA KAS 1. CASH AND CASH EQUIVALENTS
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Kas Cash
Kas 26.453.367 45.890.806 Cash
Jumlah Kas 26.453.367 45.890.806 Total Cash
Setara Kas Cash Equivalents
PT Bank Central Asia, Tbk 1.286.399.513 668.989.435 PT Bank Central Asia, Tbk
PT Bank OCBC NISP, Tbk 165.338.985 82.370.878 PT Bank OCBC NISP, Tbk
PT Bank Permata, Tbk 9.727.777 9.933.671 PT Bank Permata, Tbk
PT Bank Sahabat Sampoerna 4.536.503 4.417.209 PT Bank Sahabat Sampoerna
PT Bank Mayapada International, Tbk 26.738.284 26.623.090 PT Allo Bank Indonesia, Tbk
PT Bank Oke Indonesia, Tbk 4.077.645 11.651.653 PT Bank Oke Indonesia, Tbk
Jumlah Setara Kas 1.496.818.707 803.985.937 Total Cash Equivalents
Deposito Berjangka Time Deposits
PT Bank Sahabat Sampoerna 12.572.152.620 31.682.379.570 PT Bank Sahabat Sampoerna
PT Bank Mayapada International, Tbk 52.881.551.852 42.895.678.491 PT Allo Bank Indonesia, Tbk
PT Bank Oke Indonesia, Tbk 10.550.823.625 13.294.638.940 PT Bank Oke Indonesia, Tbk
Jumlah Deposito Berjangka 76.004.528.097 87.872.697.000 Total Time Deposits
Jumlah Kas dan Setara Kas 77.527.800.172 88.722.573.743 Total Cash and Cash Equivalents
Suku bunga per tahun deposito The annual interest rate on time
berjangka per 31 Maret 2024 adalah deposits as of March 31, 2024, is
sebesar 7,25% dan 31 Desember 7,25% and 31 December 2023 is
2023 adalah sebesar 7,25% dengan 7,25% with a period of 1 month
jangka waktu 1 bulan diperpanjang auto-renew.
otomatis.
Seluruh saldo bank dan deposito All bank balances and time
deposits are placed on third
berjangka ditempatkan pada pihak
parties.
ketiga.
Semua kas dan setara kas dalam All cash and cash equivalent are
mata uang Rupiah. denominated in Rupiah currency.
2. PIUTANG USAHA 2. TRADE RECEIVABLES
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Pihak Ketiga 23.971.109.764 25.756.010.348 Third Parties
Jumlah Piutang Usaha 23.971.109.764 25.756.010.348 Total Trade Receivables
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Semua piutang usaha dalam mata All trade receivables are
uang Rupiah. denominated in Rupiah currency.
Analisa umur piutang usaha adalah The aging analysis of these trade
sebagai berikut: receivables is as follows:
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
- Belum Jatuh Tempo 1.309.977.561 1.546.647.482 Not Yet Due -
- Lewat Jatuh Tempo sampai
dengan 3 Bulan 3.001.639.705 24.177.431.046 Overdue up to 3 Months -
- Lewat Jatuh Tempo 3 sampai 6 Bulan 19.635.003.499 3.672.500 Overdue 3 to 6 Months -
- Lewat Jatuh Tempo Lebih dari 6 Bulan 24.488.999 28.259.320 Overdue More than 6 Months -
Jumlah Piutang Usaha 23.971.109.764 25.756.010.348 Total Trade Receivables
3. PENDAPATAN YANG MASIH 3. ACCRUED REVENUES
HARUS DITERIMA
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Bunga Deposito 502.691 564.904 Interest Time Deposits
Jumlah Pendapatan Yang
Masih Harus Diterima 502.691 564.904 Total Accrued Revenues
4. PERSEDIAAN 4. INVENTORIES
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Ruko Siap Dijual Shophouse Available for Sale
Paskal Hyper Square 2.781.994.136 3.489.188.311 Paskal Hyper Square
Jumlah Ruko Siap Dijual 2.781.994.136 3.489.188.311 Total Shophouse Available for Sale
Bangunan Dalam Penyelesaian Building Under Construction
Paskal Hyper Square 18.539.373.539 19.127.236.575 Paskal Hyper Square
Jumlah Bangunan Dalam Penyelesaian 18.539.373.539 19.127.236.575 Total Building Under Construction
Jumlah Persediaan 21.321.367.675 22.616.424.886 Total Inventories
5. BIAYA DIBAYAR DIMUKA 5. PREPAID EXPENSES
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Biaya Profesi Penunjang 112.856.251 - Supporting Professional Expenses
Biaya Perijinan 335.025.510 278.341.837 License Expenses
Beban Pra Operasional Proyek Cipaku 3.869.735.650 3.360.026.792 Cipaku Pra Operational Expenses
Biaya Sewa - 232.603.125 Rent Expenses
Biaya Asuransi 31.828.155 9.071.099 Insurance Expenses
Biaya Iklan dan Promosi 496.937.500 427.501.500 Advertising and Promotion Expenses
Jumlah Biaya Dibayar Dimuka 4.846.383.066 4.307.544.353 Total Prepaid Expenses
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Uang Muka Pembelian Aset Kantor 8.564.500 - Advances Purchase of Office Assets
Uang Muka Pembelian Tanah 59.088.683.985 32.323.379.456 Advances Purchase of Land
Jumlah Uang Muka 59.097.248.485 32.323.379.456 Total Advances
6. PIUTANG LAIN-LAIN 6. OTHER RECEIVABLES
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Pihak Ketiga Third Parties
Piutang Karyawan 6.841.920 12.841.920 Employee Receivable
Jumlah Pihak Ketiga 6.841.920 12.841.920 Total Third Parties
Jumlah Piutang Lain-lain 6.841.920 12.841.920 Total Other Receivables
7. PROPERTI INVESTASI 7. INVESTMENT PROPERTIES
31 Maret 2024
March 31, 2024
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Pematangan Tanah 38.692.897.219 - - 38.692.897.219 Land Development
Bangunan 77.294.119.754 - - 77.294.119.754 Building
Fasilitas Umum 16.443.080.697 7.000.000 - 16.450.080.697 General Facilities
Bangunan Dalam Building Under
Penyelesaian Construction
Bangunan 45.920.673 - - 45.920.673 Building
Fasilitas Umum 377.250.000 - 7.000.000 370.250.000 General Facilities
Jumlah Nilai
Perolehan 132.853.268.343 7.000.000 7.000.000 132.853.268.343 Total At Cost
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Maret 2024
March 31, 2024
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Akumulasi Accumulated
Penyusutan Depreciations
Pematangan Tanah 4.869.645.681 506.137.695 5.375.783.376 Land Development
Bangunan 18.262.149.070 981.239.979 19.243.389.049 Building
Fasilitas Umum 2.070.407.001 216.843.290 2.287.250.291 General Facilities
Jumlah Akumulasi Total Accumulated
Penyusutan 25.202.201.752 1.704.220.964 - 26.906.422.716 Depreciations
Nilai Buku Bersih 107.651.066.590 105.946.845.627 Net Book Value
31 Desember 2023
December 31, 2023
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Pematangan Tanah 30.099.872.598 8.593.024.621 - 38.692.897.219 Land
Bangunan 71.801.261.559 5.492.858.195 - 77.294.119.754 Building
Fasilitas Umum 16.443.080.697 - - 16.443.080.697 General Facilities
Bangunan Dalam Building Under
Penyelesaian Construction
Bangunan 740.456.898 460.920.673 1.155.456.898 45.920.673 Building
Fasilitas Umum - 377.250.000 - 377.250.000 General Facilities
Jumlah Nilai
Perolehan 119.084.671.752 14.924.053.489 1.155.456.898 132.853.268.343 Total At Cost
Akumulasi Accumulated
Penyusutan Depreciations
Pematangan Tanah 3.031.586.329 1.838.059.353 - 4.869.645.681 Land
Bangunan 14.537.779.759 3.724.369.311 - 18.262.149.070 Building
Fasilitas Umum 1.203.308.350 867.098.651 - 2.070.407.001 General Facilities
Jumlah Akumulasi Total Accumulated
Penyusutan 18.772.674.438 6.429.527.315 - 25.202.201.752 Depreciations
Nilai Buku Bersih 88.878.392.153 107.651.066.591 Net Book Value
9
Page 13
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. ASET TETAP 8. FIXED ASSETS
31 Maret 2024
March 31, 2024
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Bangunan 3.490.549.132 - 3.490.549.132 Building
Kendaraan 4.395.673.000 - 4.395.673.000 Vehicle
Inventaris Kantor 746.897.134 11.837.500 758.734.634 Office Furniture
Perolehan 8.633.119.266 11.837.500 - 8.644.956.766 Total At Cost
Akumulasi Accumulated
Penyusutan Depreciations
Bangunan 721.680.634 45.536.714 - 767.217.347 Building
Kendaraan 2.668.310.374 99.989.781 - 2.768.300.156 Vehicle
Inventaris Kantor 332.184.457 44.569.140 - 376.753.598 Office Furniture
Jumlah Akumulasi Total Accumulated
Penyusutan 3.722.175.465 190.095.635 - 3.912.271.100 Depreciations
Nilai Buku Bersih 4.910.943.801 4.732.685.666 Net Book Value
31 Desember 2023
December 31, 2023
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Bangunan 3.470.404.390 20.144.742 3.490.549.132 Building
Kendaraan 4.384.673.000 11.000.000 4.395.673.000 Vehicle
Inventaris Kantor 562.654.767 184.242.367 746.897.134 Office Furniture
Jumlah Nilai
Perolehan 8.417.732.157 215.387.109 - 8.633.119.266 Total At Cost
Akumulasi Accumulated
Penyusutan Depreciations
Bangunan 540.000.093 181.680.541 721.680.634 Building
Kendaraan 2.211.976.249 456.334.125 2.668.310.374 Vehicle
Inventaris Kantor 170.044.736 162.139.721 332.184.457 Office Furniture
Jumlah Akumulasi Total Accumulated
Penyusutan 2.922.021.078 800.154.387 - 3.722.175.465 Depreciations
Nilai Buku Bersih 5.495.711.080 4.910.943.801 Net Book Value
10
Page 14
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET HAK GUNA 9. RIGHT OF USE ASSETS
31 Maret 2024
March 31, 2024
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Tanah 61.452.145.974 - - 61.452.145.974 Land
Jumlah Nilai
Perolehan 61.452.145.974 - - 61.452.145.974 Total At Cost
31 Maret 2024
March 31, 2024
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Akumulasi Accumulated
Penyusutan Depreciations
Tanah 49.218.760.602 179.619.071 - 49.398.379.672 Land
Jumlah Akumulasi Total Accumulated
Penyusutan 49.218.760.602 179.619.071 - 49.398.379.672 Depreciations
Nilai Buku Bersih 12.233.385.372 12.053.766.302 Net Book Value
31 Desember 2023
December 31, 2023
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Tanah 61.452.145.974 - - 61.452.145.974 Land
Jumlah Nilai
Perolehan 61.452.145.974 - - 61.452.145.974 Total At Cost
Akumulasi Accumulated
Penyusutan Depreciations
Tanah 48.500.284.319 718.476.282 - 49.218.760.602 Land
Jumlah Akumulasi Total Accumulated
Penyusutan 48.500.284.319 718.476.282 - 49.218.760.602 Depreciations
Nilai Buku Bersih 12.951.861.655 12.233.385.372 Net Book Value
11
Page 15
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TIDAK BERWUJUD 10. INTANGIBLE ASSETS
31 Maret 2024
March 31, 2024
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Perangkat Lunak 30.000.000 - 30.000.000 Land
Jumlah Nilai
Perolehan 30.000.000 - - 30.000.000 Total At Cost
Akumulasi Accumulated
Amortisasi Amortizations
Perangkat Lunak 4.437.500 1.125.000 - 5.562.500 Land
Jumlah Akumulasi Total Accumulated
Amortisasi 4.437.500 1.125.000 - 5.562.500 Amortizations
Nilai Buku Bersih 25.562.500 24.437.500 Net Book Value
31 Desember 2023
December 31, 2023
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Perangkat Lunak - 30.000.000 - 30.000.000 Land
Jumlah Nilai
Perolehan - 30.000.000 - 30.000.000 Total At Cost
Akumulasi Accumulated
Penyusutan Depreciations
Perangkat Lunak - 4.437.500 - 4.437.500 Land
Jumlah Akumulasi Total Accumulated
Penyusutan - 4.437.500 - 4.437.500 Depreciations
Nilai Buku Bersih - 25.562.500 Net Book Value
11. ASET TIDAK LANCAR LAINNYA 11. OTHER NON CURRENT ASSETS
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Pihak Ketiga Third Parties
Deposito PT Bank Central Asia, Tbk 528.692.062 528.692.062 PT Bank Central Asia, Tbk, Tbk Deposit
Jumlah Pihak Ketiga 528.692.062 528.692.062 Total Third Parties
Jumlah Aset Tidak Lancar Lainnya 528.692.062 528.692.062 Total Other Non Current Assets
12
Page 16
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. UTANG USAHA 12. TRADE PAYABLES
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Pihak Ketiga 362.175.453 26.798.550 Third Parties
Jumlah Utang Usaha 362.175.453 26.798.550 Total Trade Payables
Semua utang usaha dalam mata All trade payables are denominated
uang Rupiah. in Rupiah currency.
13. PERPAJAKAN 13. TAXATION
a. Pajak Dibayar Dimuka a. Prepaid Taxes
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
PPh Pasal 4 (2) - Sewa 1.494.926.132 1.462.511.383 Income Tax Article 4 (2) - Rent
PPh Pasal 4 (2) - Penjualan 378.711.459 397.802.084 Income Tax Article 4 (2) - Revenue
PPh Pasal 23 11.813.038 1.811.240
PPN Masukan 46.935.700 -
Jumlah Pajak Dibayar Dimuka 1.932.386.329 1.862.124.707 Total Prepaid Taxes
b. Utang Pajak b. Tax Payables
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
PPh Pasal 21 80.837.891 149.952.971 Income Tax Article 21
PPh Pasal 23 6.127.465 4.549.420 Income Tax Article 23
PPh Pasal 4 (2) - Sewa 75.506.993 98.448.229 Income Tax Article 4 (2) - Rent
PPh Pasal 4 (2) - Penjualan 36.109.375 149.871.875 Income Tax Article 4 (2) - Revenue
PPh Pasal 4 (2) - Konstruksi 1.855.000 - Income Tax Article 4 (2) - Contructions
PPh Pasal 29 107.681.207 107.681.207 Income Tax Article 29
Pajak Pertambahan Nilai 516.591.613 886.102.186 Value Added Tax
Jumlah Utang Pajak 824.709.544 1.396.605.889 Total Tax Payables
14. UTANG LAIN-LAIN 14. OTHER PAYABLES
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Uang Jaminan Pelanggan 5.805.848.036 5.890.166.500 Customer Deposit
Utang Asuransi Ruko 69.138.213 71.654.800 Shophouse Insurance Payables
Utang Lancar Lainnya 2.090.100.529 1.584.945.849 Other Current Payables
Utang Uang Titipan Pelanggan 1.762.283.020 3.589.848.988 Customer Deposit Payables
Utang BPJS 27.157.769 24.044.405 BPJS Payables
Jumlah Utang Lain-lain 9.754.527.567 11.160.660.542 Total Other Payables
13
Page 17
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. PENDAPATAN DITERIMA DIMUKA 15. UNEARNED REVENUE
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Uang Muka Sewa 6.742.743.063 14.440.401.435 Rent Advance
Uang Muka Pengalihan
Pemanfaatan Ruko 23.155.083.331 15.564.927.545 Transfer Of Shophouse Usage Advance
Jumlah Pendapatan Diterima Dimuka 29.897.826.394 30.005.328.980 Total Unearned Revenue
16. BEBAN YANG MASIH HARUS 16. ACCRUED EXPENSES
DIBAYAR
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Beban Bunga 804.796.751 585.306.728 Interest
InterestExpense
Expense
Beban Listrik, Telepon, PDAM, Electrical, Professional
Telephone Expense
Services
dan Air Bawah Tanah 67.030.400 3.534.921 and Underground
ParkingWater
Lot Rental
Beban Konsultan - 61.050.000 Consultant Expense
Jumlah Beban Yang Masih
Harus Dibayar 871.827.151 649.891.649 Total Accrued Expenses
17. UTANG BANK 17. BANK LOANS
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Utang Bank Bank Loan
PT Bank Central Asia, Tbk 19.610.567.247 20.999.055.601 PT Bank Central Asia, Tbk
Jumlah Utang Bank 19.610.567.247 20.999.055.601 Total Bank Loan
Dikurangi: Less:
Bagian Lancar Utang Bank Current Portion of Bank Loan
PT Bank Central Asia, Tbk 4.262.239.655 4.228.176.920 PT Bank Central Asia, Tbk
Jumlah Bagian Lancar Utang Bank 4.262.239.655 4.228.176.920 Total Current Portion of Bank Loan
Jumlah Bagian Tidak
Lancar Utang Bank 15.348.327.592 16.770.878.681 Total Non Current Portion of Bank Loan
18. LIABILITAS SEWA 18. LEASE LIABILITIES
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Liabilitas Sewa Lease Liabilites
PT BCA Finance 257.888.552 332.780.314 PT BCA Finance
PT Kereta Api Indonesia (Persero) 8.129.260.124 8.129.260.124 PT Kereta Api Indonesia (Persero)
Jumlah Liabilitas Sewa 8.387.148.676 8.462.040.438 Total Lease Liabilities
14
Page 18
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Dikurangi: Less:
Bagian Lancar Liabilitas Sewa Current Portion of Lease Liabilities
PT BCA Finance 257.888.552 306.406.298 PT BCA Finance
PT Kereta Api Indonesia (Persero) 4.122.039.907 4.122.039.907 PT Kereta Api Indonesia (Persero)
Jumlah Bagian Lancar Liabilitas Sewa 4.379.928.459 4.428.446.205 Total Current Portion of Lease Liabilities
Jumlah Bagian Tidak Total Non Current Portion
Lancar Liabilitas Sewa 4.007.220.217 4.033.594.233 of Lease Liabilities
19. LIABILITAS IMBALAN KERJA 19. EMPLOYEE BENEFITS
LIABILITIES
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Saldo Awal 1.708.315.077 1.365.541.560 Beginning Balance
Penyisihan Liabilitas Imbalan Pasca Provision of Employees Benefits
Kerja Tahun Berjalan - 428.285.205 Liabilities For The Years
Pengukuran Kembali Kerugian Remeasurement on Actuarial
(Keuntungan) Aktuaria Melalui Loss (Gain) Through Other
Pendapatan Komprehensif Lainnya - (85.511.688) Comprehensive Income
Saldo Akhir 1.708.315.077 1.708.315.077 Ending Balance
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Penyesuaian Pengalaman Experience Adjustment
atas Kewajiban - 85.511.688 on Liabilities
Jumlah Pengukuran Kembali Kerugian Amount of Remesurement on Actuarial
(Keuntungan) Aktuaria Melalui Loss (Gain) Through Other
Pendapatan Komprehensif Lainnya - 85.511.688 Comprehensive Income
Berikut ini rincian penyisihan The following is detail of provision
liabilitas imbalan pasca kerja tahun
of employees benefits liabilities for
berjalan:
the years :
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Beban Jasa Kini 336.508.058 336.508.058 Current Service Expense
Beban Bunga 91.777.147 91.777.147 Interest Expense
Jumlah Penyisihan Liabilitas Imbalan Total Provision of Employees
Pasca Kerja Tahun Berjalan 428.285.205 428.285.205 Benefits Liabilities For The Years
15
Page 19
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. MODAL SAHAM 20. CAPITAL STOCK
Berdasarkan Akta No. 04 tanggal Based on Deed No. 04 dated May
29 Mei 2023 yang dibuat di 29, 2023 made before Doctor Petra
hadapan Doktor Petra Bunawan, Bunawan, Bachelor of Law, Master
Sarjana Hukum, Magister of Notary, Notary in Bandung City,
Kenotariatan, Notaris di Kota all stockholders have decided to
Bandung, seluruh pemegang
approve An increase in issued and
saham telah memutuskan dan
paid-up capital from the original
menyetujui Peningkatan modal
Rp108.500.000.000 or
ditempatkan dan disetor dari
semula Rp108.500.000.000 atau 1.085.000.000 shares with a
sebanyak 1.085.000.000 lembar nominal value of Rp100 to
saham dengan nilai nominal Rp100 Rp135.625.000.000 or as many as
menjadi Rp135.625.000.000 atau 1.356.250.000 shares with a
sebanyak 1.356.250.00 lembar nominal value of Rp100.
saham dengan nilai nominal
Rp100.
Rincian pemegang saham Entitas The details of the Entity's
dan persentase kepemilikannya shareholders and its percentage of
untuk periode yang berakhir pada ownership for the period ended
tanggal 31 Desember 2023 adalah December 31, 2023 is as follows:
sebagai berikut:
Persentase Pemilikan/ Jumlah Modal
Jumlah Saham/ Percentage Disetor/ Total
Number of Shares of Ownership Paid - Up Capital
Nama Pemegang Saham Name of Stockholders
PT Sandhi Parama Nusa 992.031.000 73,15% 99.203.100.000 PT Sandhi Parama Nusa
Nn. Gaery Djohari 92.969.000 6,85% 9.296.900.000 Ms. Gaery Djohari
Masyarakat 271.250.000 20,00% 27.125.000.000 Public
Jumlah Modal Saham 1.356.250.000 100,00% 135.625.000.000 Total Capital Stock
Berdasarkan Akta No. 03 tanggal Based on Deed No. 03 dated April
18 April 2022 yang dibuat di 18, 2022 made before Doctor Petra
hadapan Doktor Petra Bunawan, Bunawan, Bachelor of Law, Master
Sarjana Hukum, Magister of Notary, Notary in Bandung City,
Kenotariatan, Notaris di Kota all stockholders have decided to
Bandung, seluruh pemegang approve:
saham telah memutuskan dan
menyetujui:
1. Mengubah nilai nominal saham, 1. Change the par value of
yang semula 1 lembar saham shares, which was originally
bernilai nominal Rp1.000.000 1 share with a nominal value
menjadi 1 lembar saham of Rp1.000.000 to 1 share
bernilai nominal Rp100. with a nominal value of
Rp100.
2. Peningkatan modal dasar dari 2. An increase in authorized
semula Rp35.000.000.000 atau capital from the original
sebanyak 35.000 lembar Rp35.000.000.000 or 35.000
saham dengan nominal shares with a nominal value
Rp1.000.000 menjadi of Rp1.000.000 to
Rp434.000.000.000 atau Rp434.000.000.000 or as
sebanyak 4.340.000.000 many as 4.340.000.000
lembah saham dengan nilai shares with a nominal value
16
Page 20
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
lembah saham dengan nilai shares with a nominal value
nominal Rp100. of Rp100.
3. Peningkatan modal 3. An increase in issued and
ditempatkan dan disetor dari paid-up capital from the
semula Rp35.000.000.000 atau original Rp35.000.000.000 or
sebanyak 35.000 lembar 35.000 shares with a nominal
saham dengan nilai nominal value of Rp1.000.000 to
Rp1.000.000 menjadi Rp108.500.000.000 or as
Rp108.500.000.000 atau
many as 1.085.000.000
sebanyak 1.085.000.000
shares with a nominal value
lembar saham dengan nilai
of Rp100. The deposit for the
nominal Rp100. Penyetoran
new subscriber is made by
atas pengambil bagian saham
baru tersebut dilakukan dengan capitalizing the retained
cara kapitalisasi saldo laba earnings balance of
ditahan sebesar Rp73.500.000.000 which is
Rp73.500.000.000 yang distributed proportionally
dibagikan secara proporsional with the following details:
dengan rincian sebagai berikut:
Rincian Peningkatan Modal Disetor/
Detail of Paid-up Capital Increase
Penambahan Saham
Ditempatkan dan
Disetor Penuh/
Addition Number
of Shares Issued
and Fully Paid Jumlah/Total
Nama Pemegang Saham Name of Stockholders
PT Sandhi Parama Nusa 672.021.000 67.202.100.000 PT Sandhi Parama Nusa
Nn. Gaery Djohari 62.979.000 6.297.900.000 Ms. Gaery Djohari
Jumlah Modal Saham 735.000.000 73.500.000.000 Total Capital Stock
Susunan Pemegang Saham Entitas The composition of the Entity's
untuk tahun yang berakhir pada Shareholders for the years ended
tanggal 31 Desember 2022 adalah December 31, 2022 is as follows:
sebagai berikut:
Persentase Pemilikan Jumlah Modal
Jumlah Saham/ /Percentage of Disetor / Total
Number of Shares Ownership Paid - Up Capital
Nama Pemegang Saham Name of Stockholders
PT Sandhi Parama Nusa 992.031.000 91,43% 99.203.100.000 PT Sandhi Parama Nusa
Nn. Gaery Djohari 92.969.000 8,57% 9.296.900.000 Ms. Gaery Djohari
Jumlah Modal Saham 1.085.000.000 100,00% 108.500.000.000 Total Capital Stock
21. AGIO SAHAM 21. PAID IN CAPITAL IN-EXESS OF
PAR VALUE
Berdasarkan kegiatan Penawaran Based on the activities of the Initial
Umum Perdana Saham atau Emisi Public Offering or Stock Issuance to
Saham kepada masyarakat (Go the public (Go Public), the entity
Public ), entitas mencatat adanya records the excess revenue above
kelebihan penerimaan diatas the share nominal as follows:
nominal saham sebagai berikut:
17
Page 21
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Kelebihan Penerimaan di Atas Excess of Proceeds from Issuance of
Nilai Nominal Saham 13.562.500.000 13.562.500.000 Share Capital Over Par Value
Biaya emisi saham (2.877.523.704) (2.877.523.704) Share Issuance Costs
Total Paid In Capital In-Exess
Jumlah Agio Saham 10.684.976.296 10.684.976.296 Of Par Value
22. SALDO LABA 22. RETAINED EARNINGS
31 Maret 2024 31 Desember 2023
March 31, 2024 December 31, 2023
Ditentukan Penggunaannya Appropriated
Saldo Laba Ditahan 24.368.710.577 24.368.710.577 Retained Earnings Prior Years
Jumlah Ditentukan
Penggunaannya 24.368.710.577 24.368.710.577 Total Appropriated
Tidak Ditentukan Penggunaannya Unappropriated
Saldo Laba Ditahan 55.201.027.057 17.842.807.342 Retained Earnings Prior Years
Kapitalisasi Saldo Laba Capitalizing the Retained Earnings
Dividen - (1.356.250.000) Dividend
Pencadangan Saldo Laba Appropriation For
Sebagai Cadangan Umum - (2.668.710.577) General Reserve
Laba Tahun Berjalan 14.030.552.231 41.383.180.292 Net Income Current Years
Jumlah Tidak Ditentukan
Penggunaannya 69.231.579.287 55.201.027.057 Total Unappropriated
Jumlah Saldo Laba 93.600.289.864 79.569.737.634 Total Retained Earnings
Pada tahun 2023 berdasarkan In 2023, based on the Minutes of
Berita Acara Rapat Umum theAnnual General Meeting of
Pemegang Saham tahunan tanggal Shareholders dated June 20, 2023
20 Juni 2023 disepakati bahwa it was agreed that the company
perseroan menggunakan laba would use the net profit for the
bersih tahun buku 2022 dengan 2022 financial year by making a
melakukan pecadangan saldo laba reserve for retained earnings in the
sejumlah Rp2.668.710.577 dan amount of Rp2.668.710.577 and
pembagian dividen kepada distribute dividends for to
Pemegang Saham dengan nilai Shareholders with a value of
Rp1.356.250.000, sebagai berikut: Rp1.356.250.000, as follows:
PT Sandhi Parama Nusa 992.031.000 PT Sandhi Parama Nusa
Nn. Gaery Djohari 92.969.000 Ms. Gaery Djohari
Masyarakat 271.250.000 Public
Dividen Dibagikan Tahun 2023 1.356.250.000 Dividend Distributed in 2023
18
Page 22
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
23. PENDAPATAN 23. REVENUE
31 Maret 2024 31 Maret 2023
March 31, 2024 March 31, 2023
Pihak Ketiga Third Parties
Pendapatan Sewa dan Service Charge 11.679.603.069 7.927.509.614 Rent and Service Charge Revenue
Pendapatan Pengalihan
Pemanfaatan Ruko 13.175.000.000 - Transfer Of Shophouse Usage Revenue
Jumlah Pendapatan 24.854.603.069 7.927.509.614 Total Revenue
24. BEBAN POKOK PENJUALAN 24. COST OF GOODS SOLD
31 Maret 2024 31 Maret 2023
March 31, 2024 March 31, 2023
Beban Pokok Pengalihan Pemanfaatan Cost of Goods Sold for Transfer Of
Ruko dan Lahan 3.078.612.663 - Shophouse and Land Usage
Beban Penyusutan Office Inventory Fixed Assets
Aset Tetap Inventaris Kantor 241.563 - Depreciation Expense
Beban Penyusutan Investment Properties
Property Investasi 1.704.220.964 1.508.515.075 Depreciation Expense
Beban Asuransi 13.604.267 16.615.356 Insurance Expense
Beban Listrik, Telepon, PDAM, Electrical, Telephone, PDAM, and
dan Air Bawah Tanah 618.080.803 575.854.726 Underground Water Expense
332.642.895
Beban Sewa 232.603.125 Rent Expense
Beban Pemeliharaan 369.853.953 283.224.165 Maintenance Expense
Beban Kebersihan 53.318.367 38.265.306 Cleanliness Expense
Beban Outsourcing 490.871.246 460.807.280 Outsourcing Expense
Beban Koordinasi 31.600.000 49.650.000 Coordination Expense
Beban Gaji 462.624.126 396.847.815 Salaries Expense
Beban Surat dan Perizinan 34.786.000 - Letter and Permission Expense
Beban Perjalanan Dinas 11.859.000 12.346.000 Business Trip Expense
Jumlah Beban Pokok Penjualan 7.102.276.077 3.674.768.618 Total Cost of Goods Sold
25. BEBAN PENJUALAN 25. SALES EXPENSES
31 Maret 2024 31 Maret 2023
March 31, 2024 March 31, 2023
Beban Gaji Pemasaran 32.083.074 24.088.235
Beban Komisi 331.671.642 201.406.528 Commission Expense
Beban Promosi 13.314.000 48.320.000 Promotion Expense
Beban Penjualan Lainnya 4.075.000 4.354.300
Jumlah Beban Penjualan 381.143.716 278.169.063 Total Sales Expenses
19
Page 23
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. BEBAN UMUM DAN ADMINITRASI 26. GENERAL AND
ADMINISTRATION EXPENSES
31 Maret 2024 31 Maret 2023
March 31, 2024 March 31, 2023
Beban Gaji 1.298.671.235 1.117.816.048 Salaries Expense
Beban Listrik, Telepon, PDAM, Electrical, Telephone, PDAM, and
dan Air Bawah Tanah 43.568.836 17.462.666 Underground Water Expense
Beban BPJS 41.695.041 36.454.464 BPJS Expense
Jumlah Beban Umum Total General and
dan Administrasi 1.383.935.112 1.171.733.178 Administration Expenses
27. BEBAN OPERASIONAL 27. OPERATING EXPENSES
31 Maret 2024 31 Maret 2023
March 31, 2024 March 31, 2023
Beban Rupa-Rupa Kantor 46.474.657 19.941.302 Miscellaneous Expense
Beban Pos dan Materai 2.158.500 2.974.500 Postage and Stamp Duty
Beban Transportasi 8.466.100 24.121.217 Transportation Expense
Beban Alat Tulis Kantor 7.505.979 10.781.512 Office Stationery Expense
Beban Iuran dan Sumbangan 5.814.937 33.530.250 Contribution and Donation Expense
Beban Konsultan 637.230.768 245.752.027 Consultant Expense
Beban Pemeliharaan dan Perbaikan 32.464.267 28.684.850 Maintenance And Repair Expenses
Beban Sewa Photocopy 1.350.000 1.649.365 Photocopy Rent Expense
Beban Asuransi 3.053.982 - Insurance Expense
Beban Penyusutan Aset Tetap 189.854.073 196.884.098 Fixed Assets Depreciation Expense
Beban Penyusutan Aset Hak Guna 179.619.071 179.619.071 Right of Use Assets Depreciation Expense
Beban Amortisasi 1.125.000 1.062.500 Amortitation Expense
Beban Entertainment 19.000 7.657.778 Entertainment Expense
Beban CSR 1.000.000 - CSR Expense
Beban Perjalanan Dinas 25.388.146 48.680.068 Business Trip Expense
Beban Kebersihan 396.100 2.465.785 Cleanliness Expense
Beban Rapat 7.219.024 6.503.780 Meeting Expense
Beban Adminsitrasi Lainnya 71.153.749 1.800.000 Other Administration Expense
Beban Lain-Lain 21.507.600 15.500.600 Other Expense
Jumlah Beban Operasional 1.241.800.952 827.608.703 Total Operating Expenses
28. PENDAPATAN DAN BEBAN 28. OTHER OPERATING INCOME
OPERASIONAL LAINNYA AND EXPENSE
31 Maret 2024 31 Maret 2023
March 31, 2024 March 31, 2023
Pendapatan Operasional Lainnya Other Operating Income
Pendapatan Lain-lain 146.182.203 118.627.971 Other Income
Jumlah Pendapatan Operasional
Lainnya 146.182.203 118.627.971 Total Other Operating Income
20
Page 24
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Tiga Bulan Yang Berakhir For The Three Month Periods Ended
31 Maret 2024 Dan 2023 (Tidak Diaudit) March 31, 2024 And 2023 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Beban Operasional Lainnya Other Operating Expense
Beban Lain-lain 2.551 502.148 Other Expense
Jumlah Beban Operasional
Lainnya 2.551 502.148 Total Other Operating Expense
Jumlah Pendapatan dan Beban Total Other Operating Income
Operasional Lainnya 146.179.652 118.125.824 and Expense
29. PENDAPATAN DAN BEBAN KEUANGAN 29. FINANCE INCOME AND EXPENSE
31 Maret 2024 31 Maret 2023
March 31, 2024 March 31, 2023
Pendapatan Keuangan Finance Income
Pendapatan Jasa Giro 3.312.352 3.245.991 Provision Income
Pendapatan Bunga Deposito 1.340.246.277 693.430.260 Deposit Interest Income
Pendapatan Keuangan Lainnya - 165.400 Other Finance Income
Jumlah Pendapatan Keuangan 1.343.558.629 696.841.651 Total Finance Income
Beban Keuangan Finance Expense
Beban Bunga Pinjaman Bank 608.582.123 818.740.938 Interest Bank Expense
Beban Administrasi Bank 4.974.850 6.326.308 Administration Bank Expense
Beban Pajak Jasa Giro 465.204 565.245 Provision Tax Expense
Beban Pajak Bunga Deposito 268.049.255 138.686.053 Interest Tax Expense
Jumlah Beban Keuangan 882.071.432 964.318.544 Total Finance Expense
Jumlah Pendapatan dan
Beban Keuangan 461.487.197 (267.476.893) Total Finance Income and Expense
30. BEBAN PAJAK PENGHASILAN 30. INCOME TAX EXPENSE
31 Maret 2024 31 Maret 2023
March 31, 2024 March 31, 2023
PPh Pasal 4 (2) - Sewa 993.186.830 439.680.602 Income Tax Article 4 (2) - Rent
PPh Pasal 4 (2) - Penjualan 329.375.000 - Income Tax Article 4 (2) - Revenue
Jumlah Beban Pajak Penghasilan 1.322.561.830 439.680.602 Total Income Tax Expense
31. LABA BERSIH PER SAHAM 31. NET INCOME PER SHARE
31 Maret 2024 31 Maret 2023
March 31, 2024 March 31, 2023
Laba Bersih Tahun Berjalan 14.030.552.231 1.386.198.381 Net Income For The Years
Jumlah Saham Yang Beredar 1.356.250.000 717.500.000 Number of Shares Outstanding
Laba Bersih Per Saham 10,35 2 Net Income Per Share
21
Names mentioned 27 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Bank Sahabat Sampoerna
p.9 ×4
unresolved
org
PT Bank Mayapada International
p.9 ×2
unresolved
org
Bank Indonesia
p.9 ×2
unresolved
org
PT BCA Finance
p.17 ×4
unresolved
—
Name of Stockholders
· Nama Pemegang Saham
p.19 ×3
unresolved
org
PT Sandhi Parama Nusa Nn. Gaery Djohari
p.19 ×4
unresolved
person
Gaery Djohari Masyarakat
p.19 ×2
unresolved
—
Akta No. 03
p.19
unresolved
—
18 April 2022 yang dibuat di
p.19
unresolved
—
hadapan Doktor Petra Bunawan,
p.19
unresolved
org
Kenotariatan, Notaris di Kota
p.19
unresolved
—
bernilai nominal Rp1.000.000
p.19
unresolved
—
bernilai nominal Rp100.
p.19
unresolved
—
semula Rp35.000.000.000
p.19
unresolved
—
lembah
p.19
unresolved
—
Pemilikan
p.20
unresolved
org
Bank Expense Beban Administrasi Bank
p.24
unresolved
org
Bank Expense Beban Pajak Jasa Giro
p.24
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