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Fluctuation Analysis PT SCNP Tbk_Audited 2023.pdf

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Page 1
PT. Selaras Citra Nusantara Perkasa Tbk and Subsidiary
Fluctuation Analysis 2023 vs 2022
                                                  PT SCNP Tbk.          PT SCNP Tbk.
                                                                                                Fluctuation
                 Balance Sheet                       Audited               Audited                                                                                Fluctuation Analysis
                                               31 December 2023       31 December 2022      Amount             %
Aset Lancar / Current Assets
                                                                                                                      Kenaikan kas dan setara kas disebabkan oleh terjadi The increase in cash and cash equivalents were
                                                                                                                      penjualan saham entitas anak, PT. Selaras Donlim due to selling shares of subsidiary, PT. Selaras
                                                                                                                      Indonesia, kepada Guangdong Xinbao Electrical Donlim Indonesia, to Guangdong Xinbao Electrical
Kas dan setara kas                               114.069.851.566          14.416.928.423   99.652.923.143     691%
                                                                                                                      Appliances Holding Co. Ltd. dan Dragon Will Enterprise Appliances Holding Co. Ltd. and Dragon Will
                                                                                                                      Ltd     dengan     total    penerimaan     sebesar   Rp Enterprise Ltd with total receipts of IDR
                                                                                                                      119.468.300.000,00.                                      119,468,300,000.00.
                                                                                                                                                                               The decrease in trade receivables from related
                                                                                                                      Penurunan piutang usaha pihak berelasi disebabkan oleh
                                                                                                                                                                               parties were due to releasing in sales contribution
                                                                                                                      lepasnya kontribusi penjualan dari PT. Selaras Donlim
Piutang usaha pihak berelasi                       3.544.121.069          50.983.603.901   -47.439.482.832    -93%                                                             from PT. Selaras Donlim Indonesia because the
                                                                                                                      Indonesia karena entitas anak tersebut telah dilepaskan
                                                                                                                                                                               subsidiary has been disposed since November 15
                                                                                                                      sejak 15 November 2023.
                                                                                                                                                                               2023.
                                                                                                                                                                               The increase in trade receivables from third parties
                                                                                                                      Kenaikan piutang usaha pihak ketiga bersih disebabkan
                                                                                                                                                                               were due to decreasing in the collectability of sales
                                                                                                                      oleh menurunnya kolektabilitas atas penjualan dari PT.
Piutang usaha pihak ketiga - bersih               34.488.769.831           7.207.549.855   27.281.219.976     379%                                                             from PT. Versuni Homelife Indonesia (previously
                                                                                                                      Versuni Homelife Indonesia (sebelumnya PT Philips
                                                                                                                                                                               named PT Philips Domestic Appliances Indonesia
                                                                                                                      Domestic Appliances Indonesia Commercial).
                                                                                                                                                                               Commercial).
                                                                                                                                                                               The increase in other receivables from third parties
                                                                                                                      Kenaikan piutang lainnya pihak ketiga disebabkan oleh
                                                                                                                                                                               were due to reclassment for receivables outside
                                                                                                                      reklasifikasi atas piutang diluar usaha berelasi - PT.
Piutang lainnya pihak ketiga                      29.910.339.719            697.523.660    29.212.816.059     4188%                                                            related party - PT. Selaras Donlim Indonesia
                                                                                                                      Selaras Donlim Indonesia karena entitas anak tersebut
                                                                                                                                                                               because the subsidiary has been disposed since
                                                                                                                      telah dilepaskan sejak 15 November 2023.
                                                                                                                                                                               November 15 2023.
                                                                                                                      Penurunan persediaan lancar disebakan oleh lepasnya The decrease in current inventories were due to
                                                                                                                      kontribusi persediaan bahan baku dari PT. Selaras Donlim releasing of contributions of raw material
Persediaan lancar                                 56.878.377.099         137.217.496.695   -80.339.119.596    -59%    Indonesia yang diatribusikan untuk penjualan di tahun inventories from PT. Selaras Donlim Indonesia
                                                                                                                      2023 karena entitas anak tersebut telah dilepaskan sejak which is attributed to sales in 2023 because the
                                                                                                                      15 November 2023.                                        subsidiary has been disposed since November 15
                                                                                                                      Penurunan pajak dibayar dimuka lancar disebabkan oleh The decrease in prepaid taxes were due to the
                                                                                                                      lepasnya kontribusi kredit Pajak Masukkan atas releasing of contributions tax credit of VAT-in on
Pajak dibayar dimuka lancar                                       -        3.481.242.640    -3.481.242.640    -100%   pembelian persediaan bahan baku dari PT. Selaras purchases of raw material inventories from PT.
                                                                                                                      Donlim Indonesia karena entitas anak tersebut telah Selaras Donlim Indonesia because the subsidiary
                                                                                                                      dilepaskan sejak 15 November 2023.                       has been disposed since November 15 2023.
Uang muka lancar lainnya                           9.664.819.370           9.344.138.210      320.681.160      3%                                  -                                                    -
                                                                                                                      Penurunan biaya dibayar dimuka lancar disebabkan oleh The decrease in prepaid expenses was due to the
                                                                                                                      lepasnya kontribusi biaya dibayar dimuka atas asuransi releasing of contributions from prepaid expenses
Biaya dibayar dimuka lancar                          335.267.135            670.304.492      -335.037.357     -50%    dan sewa dari PT. Selaras Donlim Indonesia karena for insurance and rent from PT. Selaras Donlim
                                                                                                                      entitas anak tersebut telah dilepaskan sejak 15 November Indonesia because the subsidiary has been
                                                                                                                      2023.                                                    disposed since November 15 2023.

Jumlah Aset Lancar / Total Current Assets        248.891.545.789         224.018.787.876   24.872.757.913     11%
Aset tidak Lancar / Non-current assets
Klaim atas pengembalian pajak tidak lancar         4.562.143.278           4.799.485.996     -237.342.718      -5%                               -                                                    -
                                                                                                                      Penurunan uang muka tidak lancar atas investasi ventura The decrease in non-current advances in joint
Uang muka tidak lancar atas investasi                             -         300.000.000      -300.000.000     -100%   bersama disebabkan oleh terjadinya plepasan investasi venture investments were due to releasing of
                                                                                                                      terhadap PT. Onesteel Medikal Perkasa.                  investment in PT. Onesteel Medikal Perkasa.
                                                                                                                      Penurunan investasi pada entitas ventura bersama The decrease in investments in joint venture
Investasi pada entitas ventura bersama                            -        2.000.000.000    -2.000.000.000    -100%   disebabkan oleh terjadinya pelepasan investasi terhadap investments were due to releasing of investment in
                                                                                                                      PT. Onesteel Medikal Perkasa.                           PT. Onesteel Medikal Perkasa.
Page 2
                                                                                                                                                                        The decrease in fixed assets including fixed assets
                                                                                                              Penurunan aset tetap termasuk aset tetap PT. Selaras
                                                                                                                                                                        of PT. Selaras Donlim Indonesia with the
                                                                                                              Donlim Indonesia dengan harga perolehan dan akumulasi
                                                                                                                                                                        acquisition price and accumulated depreciation
Aset tetap                                      86.870.301.111   230.324.887.438   -143.454.586.327   -62%    penyusutan masing-masing sebesar Rp 167.472.935.233
                                                                                                                                                                        amounting to IDR 167,472,935,233 and IDR
                                                                                                              dan Rp 37.118.740.057, karena entitas anak tersebut
                                                                                                                                                                        37,118,740,057     respectively,   because      our
                                                                                                              telah dilepaskan sejak 15 November 2023.
                                                                                                                                                                        subsidiary has been disposed of since November
                                                                                                              Kenaikan properti investasi disebabkan oleh reklasifikasi The increase in investment property were due to
                                                                                                              atas bangunan yang disewa oleh PT. Selaras Donlim reclassment for buildings rented by PT. Selaras
Properti investasi                              62.540.392.828     4.029.304.000    58.511.088.828    1452%
                                                                                                              Indonesia karena entitas anak tersebut telah dilepaskan Donlim Indonesia because the subsidiary has been
                                                                                                              sejak 15 November 2023.                                   disposed since November 15 2023.
                                                                                                              Penurunan aset tak berwujud termasuk aset tak berwujud The decrease in intangible assets including
                                                                                                              PT. Selaras Donlim Indonesia dengan harga perolehan intangible assets of PT. Selaras Donlim Indonesia
                                                                                                              dan akumulasi penyusutan masing-masing sebesar Rp with the acquisition price and accumulated
Aset tak berwujud selain goodwill                 658.349.361       972.365.840       -314.016.479    -32%
                                                                                                              332.899.000 dan Rp 245.562.583, karena entitas anak depreciation of IDR 332,899,000 and IDR
                                                                                                              tersebut telah dilepaskan sejak tanggal 15 November 245,562,583 respectively, because the subsidiary
                                                                                                              2023.                                                     has been disposed since November 15, 2023.
                                                                                                              Penurunan aset pajak tangguhan disebabkan oleh The decrease in deferred tax assets were due to
                                                                                                              kontribusi dari pelesapan mutasi aset pajak tangguhan contributions from the deferred tax transactions of
Aset pajak tangguhan                             6.104.397.081    15.792.614.296     -9.688.217.215   -61%    PT. Selaras Donlim Indonesia sebesar Rp 6.015.069.853 PT. Selaras Donlim Indonesia IDR 6,015,069,853
                                                                                                              karena entitas anak tersebut telah dilepaskan sejak because the subsidiary has been disposed on
                                                                                                              tanggal 15 November 2023.                                 November 15, 2023.

Jumlah Aset Tidak Lancar / Total Non Current
                                               160.735.583.659   258.218.657.570    -97.483.073.911   -38%
Assets
Jumlah Aset / Total Assets                     409.627.129.448   482.237.445.446    -72.610.315.998   -27%
Page 3
PT. Selaras Citra Nusantara Perkasa Tbk and Subsidiary
Fluctuation Analysis 2023 vs 2022
                                                 PT SCNP Tbk.        PT SCNP Tbk.
                                                                                             Fluctuation
                 Balance Sheet                      Audited             Audited                                                                              Fluctuation Analysis
                                               31 December 2023    31 December 2022       Amount            %
Liabilitas Jangka Pendek / Current Liabilities
                                                                                                                                                                             The decrease in trade payables to related parties
                                                                                                                   Penurunan utang usaha pihak berelasi disebabkan oleh
                                                                                                                                                                             were due to writing off trade receivables of PT.
                                                                                                                   set-off penghapusan piutang usaha PT. Selaras Donlim
Utang usaha pihak berelasi                            6.119.401       11.359.087.385    -11.352.967.984    -100%                                                             Selaras Donlim Indonesia when the ownership
                                                                                                                   Indonesia ketika dilakukan pelepasan hak kepemilikan
                                                                                                                                                                             rights to the subsidiary were disposed on
                                                                                                                   atas entitas anak tersebut sejak 15 November 2023.
                                                                                                                                                                             November 15 2023.
                                                                                                                                                                             The decrease in third party trade payables were
                                                                                                                   Penurunan utang usaha pihak ketiga disebabkan oleh
                                                                                                                                                                             due to decreasing in the contribution of trade
                                                                                                                   penurunan dari kontribusi hutang usaha PT. Selaras
                                                                                                                                                                             payables from PT. Selaras Donlim Indonesia
Utang usaha pihak ketiga                         33.466.135.587       53.333.123.337    -19.866.987.750    -37%    Donlim Indonesia atas pembelian bahan baku terhadap
                                                                                                                                                                             regarding the purchase of raw materials from
                                                                                                                   vendor luar negeri karena entitas anak tersebut telah
                                                                                                                                                                             overseas vendors because the subsidiary has
                                                                                                                   dilepaskan sejak 15 November 2023.
                                                                                                                                                                             been disposed since November 15 2023.
                                                                                                                                                                             The decrease in other debts to third parties
                                                                                                                   Penurunan utang lain-lain pihak ketiga terjadi disebabkan
Utang lain-lain Pihak Ketiga                        120.040.884         219.653.478         -99.612.594    -45%                                                              occurred due to payments for construction
                                                                                                                   oleh pembayaran atas hutang jasa konstruksi.
                                                                                                                                                                             services.
                                                                                                                                                                             The decrease in advances from short-term
                                                                                                                   Penurunan uang muka pelanggan jangka pendek pihak
                                                                                                                                                                             customers to related parties were due to
                                                                                                                   berelasi disebabkan oleh penurunan dari kontribusi uang
                                                                                                                                                                             decreasing in the contribution of sales advances
Uang muka pelanggan jangka pendek pihak                                                                            muka penjualan export PT. Selaras Donlim Indonesia
                                                   6.304.813.458      15.731.000.000     -9.426.186.542    -60%                                                              from PT. Selaras Donlim Indonesia for sales of
berelasi                                                                                                           atas penjualan barang jadi terhadap pelanggan luar
                                                                                                                                                                             finished goods to overseas customers because the
                                                                                                                   negeri karena entitas anak tersebut telah dilepaskan
                                                                                                                                                                             subsidiary has been disposed since November 15
                                                                                                                   sejak 15 November 2023.
                                                                                                                                                                             2023.
                                                                                                                   Kenaikan beban akrual jangka pendek disebabkan oleh The increase in short-term accrued expenses were
Beban akrual jangka pendek                         1.318.128.038       1.001.164.824       316.963.214     32%     kontribusi transaksi beban akrual PT. Turbo Electro due to contribution of accrued expense
                                                                                                                   Domestici.                                                transactions from PT. Turbo Electro Domestici.
                                                                                                                   Kenaikan utang pajak terutama berasal dari transaksi The increase in tax payables coming from VAT-out
Utang pajak                                        3.494.991.053        580.542.547      2.914.448.506     502%
                                                                                                                   Pajak Keluaran (PPN).                                     transactions.
                                                                                                                   Pendapatan diterima dimuka atas sewa Gedung K4 dan Unearned revenue from the rental of Building K4
Pendapatan diterima dimuka                          894.672.000                    -       894.672.000     100%
                                                                                                                   Gedung Z3 oleh PT. Selaras Donlim Indonesia.              and Building Z3 by PT. Selaras Donlim Indonesia.
Jumlah Liabilitas jangka pendek / Total
                                                 45.604.900.421       82.224.571.571    -36.619.671.150    -45%
current liabilities
Liabilitas Jangka Panjang / Non Current
Liabilities
                                                                                                                                                                        The decrease of contribution from provision from
                                                                                                                   Penurunan kontribusi atas kelebihan pencadangan dari
                                                                                                                                                                        PT. Selaras Donlim Indonesia because the
Kewajiban imbalan pasca kerja jangka panjang     10.583.759.668       13.488.802.810     -2.905.043.142    -22%    PT. Selaras Donlim Indonesia karena entitas anak
                                                                                                                                                                        subsidiary has been disposed since November 15
                                                                                                                   tersebut telah dilepaskan sejak 15 November 2023.
                                                                                                                                                                        2023.

Jumlah Liabilitas jangka panjang / Total non
                                                 10.583.759.668       13.488.802.810     -2.905.043.142    -22%
current liabilities
Jumlah Liabilitas / Total Liabilities            56.188.660.089       95.713.374.381    -39.524.714.292    -41%

Ekuitas
Modal saham                                     250.000.000.000      250.000.000.000                  0      0%                               -                                                     -
Tambahan modal disetor / Ekuitas Lain           102.008.092.449      102.008.092.449                  0      0%                               -                                                     -
Saldo laba (defisit):                             1.428.924.831      (20.977.891.177)    22.406.816.008    -107%                              -                                                     -
Kepentingan non pengendali                            1.452.079       55.493.869.793    -55.492.417.714    -100%                              -                                                     -
Total ekuitas                                   353.438.469.359      386.524.071.065    -33.085.601.706      -9%
Total Liabilitas dan ekuitas                    409.627.129.448      482.237.445.446    -72.610.315.998     -15%

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